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Flashcard 1429118520588

Tags
#sister-miriam-joseph #trivium
Question
[...] is knowledge of ultimate causes—metaphysics in the natural order, theology in the supernatural order
Answer
Wisdom


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Wisdom is knowledge of ultimate causes—metaphysics in the nat ural order, theology in the supernatural order

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Flashcard 1430315994380

Tags
#cfa #cfa-level-1 #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4
Question
As the price of a good rises, buyers will choose to buy less of it, and as its price falls, they buy more. This is called the [...].
Answer


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d><head>In general, economists believe that as the price of a good rises, buyers will choose to buy less of it, and as its price falls, they buy more. This is such a ubiquitous observation that it has come to be called the law of demand , although we shall see that it need not hold in all circumstances.<html>

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3.1. The Demand Function and the Demand Curve
head> We first analyze demand. The quantity consumers are willing to buy clearly depends on a number of different factors called variables. Perhaps the most important of those variables is the item’s own price. In general, economists believe that as the price of a good rises, buyers will choose to buy less of it, and as its price falls, they buy more. This is such a ubiquitous observation that it has come to be called the law of demand , although we shall see that it need not hold in all circumstances. Although a good’s own price is important in determining consumers’ willingness to purchase it, other variables also have influence on that decision, such as consumers’ inco







Flashcard 1438632512780

Tags
#cfa-level-1 #corporate-finance #reading-35-capital-budgeting #study-session-10
Question
What is the most important step in the capital budgeting process?
Answer
Generating good investment ideas to consider


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2. THE CAPITAL BUDGETING PROCESS
al budgeting process are as follows: Step One: Generating Ideas—Investment ideas can come from anywhere, from the top or the bottom of the organization, from any department or functional area, or from outside the company. <span>Generating good investment ideas to consider is the most important step in the process. Step Two: Analyzing Individual Proposals—This step involves gathering the information to forecast cash flows for each project and then evaluating the project’s profitabi







Flashcard 1450271968524

Tags
#cfa-level-1 #microeconomics #reading-15-demand-and-supply-analysis-the-firm
Question
Other fixed costs evolve primarily from investments in such fixed assets as real estate, [...], and equipment.
Answer
production facilities


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Other fixed costs evolve primarily from investments in such fixed assets as real estate, production facilities, and equipment. As a firm grows in size, fixed asset expansion occurs along with a related increase in fixed cost. However, fixed cost cannot be arbitrarily cut when production declines

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Costs
rate of change in total variable cost. In Exhibit 13, TC at 5 units is 400—of which 300 is variable cost and 100 is fixed cost. At 10 units, total costs are 1,650, which is the sum of 1,550 in variable cost and 100 in fixed cost. <span>Total fixed cost (TFC) is the summation of all expenses that do not change when production varies. It can be a sunk or unavoidable cost that a firm has to cover whether it produces anything or not, or it can be a cost that stays the same over a range of production but can change to another constant level when production moves outside of that range. The latter is referred to as a quasi-fixed cost , although it remains categorized as part of TFC. Examples of fixed costs are debt service, real estate lease agreements, and rental contracts. Quasi-fixed cost examples would be certain utilities and administrative salaries that could be avoided or be lower when output is zero but would assume higher constant values over different production ranges. Normal profit is considered to be a fixed cost because it is a return required by investors on their equity capital regardless of output level. At zero output, total costs are always equal to the amount of total fixed cost that is incurred at this production point. In Exhibit 13, total fixed cost remains at 100 throughout the entire production range. Other fixed costs evolve primarily from investments in such fixed assets as real estate, production facilities, and equipment. As a firm grows in size, fixed asset expansion occurs along with a related increase in fixed cost. However, fixed cost cannot be arbitrarily cut when production declines. Regardless of the volume of output, an investment in a given level of fixed assets locks the firm into a certain amount of fixed cost that is used to finance the physical capital base, technology, and other capital assets. When a firm downsizes, the last expense to be cut is usually fixed cost. Total variable cost (TVC), which is the summation of all variable expenses, has a direct relationship with quantity. When quantity increases, total variable cost increases







Flashcard 1450942795020

Tags
#reestructuracion-financiera
Question
Efectuar una reestructuración financiera no sólo es recalendarización de los pasivos a cargo de la empresa, sino que implica el desarrollo de cambios radicales tanto en la [...] como en la de [...].
Answer
estructura financiera

capital


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Efectuar una reestructuración financiera no sólo es recalendarización de los pasivos a cargo de la empresa, sino que implica el desarrollo de cambios radicales tanto en la estructura financiera como en la de capital.

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Flashcard 1450973203724

Tags
#reestructuracion-financiera
Question
Que fase es?

Es el estudio que nos permite conocer a través de una simulación la situación futura de la empresa al realizar una reestructuración financiera.
Answer
Segunda Fase: Marco institucional


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Segunda Fase: Marco institucional Es el estudio que nos permite conocer a través de una simulación la situación futura de la empresa al realizar una reestructuración financiera.

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Flashcard 1451126295820

Tags
#estructura-financiera-y-de-capital
Question

La [...] engloba todas las fuentes de Financiamiento, incluyendo las de corto plazo.
Answer
Estructura Financiera


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Flashcard 1451191045388

Tags
#conversation-tactics #how-to-take-a-complement
Question
Name the response to a compliment and say if it is ok:

[...] – Oh, my muscles? I just started going to the gym and apparently it’s working!

Answer
- False modesty

Negative as shit


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The response was probably one of the following: - False modesty – Oh, my muscles? I just started going to the gym and apparently it’s working! - Awkward stuttering – Um… you mean my biceps? Thanks… I guess… Um… - Flat-out denia







Flashcard 1451204414732

Tags
#conversation-tactics #how-to-take-a-complement
Question
The response was probably one of the following:



- [...] – I’m fit? I don’t know, I used to be the fat kid and I never really see myself as attractive or deserving of anyone…



Answer
Evocation of a deep insecurity


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going to the gym and apparently it’s working! - Awkward stuttering – Um… you mean my biceps? Thanks… I guess… Um… - Flat-out denial – What are you talking about? I’m fat, ugly and out of shape. You’re blind. - <span>Evocation of a deep insecurity – I’m fit? I don’t know, I used to be the fat kid and I never really see myself as attractive or deserving of anyone… - Direct gratitude – Hey, thanks! Now how about the weat







Flashcard 1478025153804

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question

If a company earns revenue before receiving cash but has not yet recognized the revenue at the end of an accounting period.

This is called...


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Unbilled revenue (or accrued revenue ) arises when a company earns revenue prior to receiving cash but has not yet recognized the revenue at the end of an accounting period. In such cases, the accounting treatment involves a

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ved and the corresponding liability to deliver newsletters) and, subsequently, 12 future adjusting entries, the first one of which was illustrated as Transaction 12. Each adjusting entry reduces the liability and records revenue. <span>In practice, a large amount of unearned revenue may cause some concern about a company’s ability to deliver on this future commitment. Conversely, a positive aspect is that increases in unearned revenue are an indicator of future revenues. For example, a large liability on the balance sheet of an airline relates to cash received for future airline travel. Revenue will be recognized as the travel occurs, so an increase in this liability is an indicator of future increases in revenue. <span><body><html>







Flashcard 1478115069196

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
The general ledger contains all of the same entries as that posted to the general journal—the only difference is that [...].
Answer
the data are sorted by date in a journal and by account in the ledger


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a document or computer file that shows all business transactions by account. Note that the general ledger, the core of every accounting system, contains all of the same entries as that posted to the general journal—the only difference is that <span>the data are sorted by date in a journal and by account in the ledger. The general ledger is useful for reviewing all of the activity related to a single account. T-accounts, explained in Appendix 23, are representations of ledger accounts and are frequen

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ved and the corresponding liability to deliver newsletters) and, subsequently, 12 future adjusting entries, the first one of which was illustrated as Transaction 12. Each adjusting entry reduces the liability and records revenue. <span>In practice, a large amount of unearned revenue may cause some concern about a company’s ability to deliver on this future commitment. Conversely, a positive aspect is that increases in unearned revenue are an indicator of future revenues. For example, a large liability on the balance sheet of an airline relates to cash received for future airline travel. Revenue will be recognized as the travel occurs, so an increase in this liability is an indicator of future increases in revenue. <span><body><html>







Flashcard 1479066914060

Tags
#daniel-goleman #emotional-brain #emotional-iq #what-are-emotions-for #when-passions-overwhelm-reasons
Question
The last 10,000 years—despite having witnessed the rapid rise of human civilization—have [...] for emotional life.
Answer
left little imprint on our biological templates


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The last 10,000 years—despite having witnessed the rapid rise of human civilization—have left little imprint on our biological templates for emotional life.

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Flashcard 1480015613196

Tags
#power-of-habit
Question
What happened to the rat's brain after a couple of times when it needed to find the cheese?
Answer
Mental activity decreased as it turned into a habit


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Flashcard 1602996014348

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Balance sheet component

These are properties of a durable nature used in the regular operations of the business.

Answer
Property, Plant, and Equipment


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Subject 1. Components and Format of the Balance Sheet
stments set aside in special funds, such as a sinking fund, pension fund, or plant expansion fund. The cash surrender value of life insurance is included here. Investments in non-consolidated subsidiaries or affiliated companies. <span>Property, Plant, and Equipment These are properties of a durable nature used in the regular operations of the business. With the exception of land, most assets are either depreciable (such as a building) or consumable. Intangible Assets These lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyright







Flashcard 1603020131596

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

One type of long term liabilities:

  • Obligations dependent upon the occurrence of a future event, such as [...]
Answer
services or product warranties


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Subject 1. Components and Format of the Balance Sheet
expected to be liquidated within the normal operating cycle but instead at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. <span>Generally they are of three types: Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payable. Obligations arising from the ordinary operations of the enterprise, such as pension obligations and deferred income tax liabilities. Obligations that are dependent upon the occurrence or non-occurrence of one or more future events to confirm the amount payable, or the payee, or the date payable, such as services or product warranties and other contingencies. Owner's Equity The complexity of capital stock agreements and the various restrictions on residual equity imposed by state corporation laws, liability agreemen







Flashcard 1611165994252

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
The core of every accounting system is [...]
Answer
The general ledger.


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a document or computer file that shows all business transactions by account. Note that the general ledger, the core of every accounting system, contains all of the same entries as that posted to the general journal—the only difference is that <span>the data are sorted by date in a journal and by account in the ledger. The general ledger is useful for reviewing all of the activity related to a single account. T-accounts, explained in Appendix 23, are representations of ledger accounts and are frequen

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ved and the corresponding liability to deliver newsletters) and, subsequently, 12 future adjusting entries, the first one of which was illustrated as Transaction 12. Each adjusting entry reduces the liability and records revenue. <span>In practice, a large amount of unearned revenue may cause some concern about a company’s ability to deliver on this future commitment. Conversely, a positive aspect is that increases in unearned revenue are an indicator of future revenues. For example, a large liability on the balance sheet of an airline relates to cash received for future airline travel. Revenue will be recognized as the travel occurs, so an increase in this liability is an indicator of future increases in revenue. <span><body><html>







Flashcard 1611180412172

Tags
#analyst-notes #cfa-level-1 #financial-reporting-and-analysis #reading-26-understanding-balance-sheets
Question

Most assets are either depreciable or consumable with the exception of [...]

Answer
land


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Subject 1. Components and Format of the Balance Sheet
stments set aside in special funds, such as a sinking fund, pension fund, or plant expansion fund. The cash surrender value of life insurance is included here. Investments in non-consolidated subsidiaries or affiliated companies. <span>Property, Plant, and Equipment These are properties of a durable nature used in the regular operations of the business. With the exception of land, most assets are either depreciable (such as a building) or consumable. Intangible Assets These lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyright







Here are some tips for corresponding with a penpal:

  • Write your message half in your native language and half in the language of your penpal
  • If you are replying to a message you should also correct the mistakes of your penpal

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Tips – Telegraph
ou should practice the following 4 skills: speaking, listening, reading and writing. By having a conversation exchange you are practicing speaking and listening, while with a penpal you are practicing reading and writing. Writing to penpals <span>Here are some tips for corresponding with a penpal: Write your message half in your native language and half in the language of your penpal If you are replying to a message you should also correct the mistakes of your penpal Having fun One important ingredient about learning languages is to have fun. People remember better things they learnt in an amusing way or during a pleasant experience. So it is import




your conversation with language partners should be as diverse as possible. This way you can acquire a broad vocabulary and learn all the different sentence structures in a language.

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Conversation Topics – Telegraph
>Conversation Topics – Telegraph Conversation Topics May 30, 2017 Conversation Topics In order to improve your language skills, <span>your conversation with language partners should be as diverse as possible. This way you can acquire a broad vocabulary and learn all the different sentence structures in a language. Below you can find some suggestions for conversation topics that would guide you to achieve this. Getting acquainted After the initial introductions, ask your conversation partner why t




An interesting aspect of getting to know somebody from another country, it's to learn about their culture. One way to do this is to compare the differences between the two countries, such as pace of life, type of jobs, quality of life, cuisine, drinking habits, how people spend their spare time, ethnic makeup, social structure, climate, topography, educational system, ... If you are talking to a foreigner, you can ask them how their lifestyle is changing as a result of the new environment and how they feel about it.

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Conversation Topics – Telegraph
escribe their first speaking encounter with a native speaker. Ask them in which area of the city they live and if they like it. Now that you have broken the ice, you can both talk about what you do and how you enjoy your spare time. Comparing <span>An interesting aspect of getting to know somebody from another country, it's to learn about their culture. One way to do this is to compare the differences between the two countries, such as pace of life, type of jobs, quality of life, cuisine, drinking habits, how people spend their spare time, ethnic makeup, social structure, climate, topography, educational system, ... If you are talking to a foreigner, you can ask them how their lifestyle is changing as a result of the new environment and how they feel about it. Traveling Keen language learners are often also keen travelers. Ask your conversation partner if they like traveling, what are the most interesting places they have been to, what they t