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Flashcard 1429159939340

Tags
#sister-miriam-joseph #the-function-of-language #trivium
Question
The function of language is threefold: to communicate [...]
Answer
thought, volition, and emotion.


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The function of language is threefold: to communicate thought, volition, and emotion.

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Flashcard 1435079150860

Tags
#cfa #cfa-level-1 #economics #microeconomics #reading-13-demand-and-supply-analysis-introduction #study-session-4
Question
In summary, own-price elasticity of demand is likely to be greater (i.e., more sensitive) for items that have [...], occupy a large portion of the total budget, are seen to be optional instead of necessary, and [...]
Answer
many close substitutes

have longer adjustment times.


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In summary, own-price elasticity of demand is likely to be greater (i.e., more sensitive) for items that have many close substitutes, occupy a large portion of the total budget, are seen to be optional instead of necessary, and have longer adjustment times. Obviously, not all of these characteristics operate in the s

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4.1. Own-Price Elasticity of Demand
umers are much more likely to give up their Friday night restaurant meal than they are to cut back significantly on staples in their pantry. The more a good is seen as being necessary, the less elastic its demand is likely to be. <span>In summary, own-price elasticity of demand is likely to be greater (i.e., more sensitive) for items that have many close substitutes, occupy a large portion of the total budget, are seen to be optional instead of necessary, and have longer adjustment times. Obviously, not all of these characteristics operate in the same direction for all goods, so elasticity is likely to be a complex result of these and other characteristics. In the end, the actual elasticity of demand for a particular good turns out to be an empirical fact that can be learned only from careful observation and often, sophisticated statistical analysis. <span><body><html>







Flashcard 1438257122572

Tags
#analyst-notes #cfa-level-1 #corporate-finance #reading-35-capital-budgeting #study-session-10
Question

Firms must have adequate cash flow to [...]

Answer
meet maturing obligations.


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are relevant. Economic income is an investment's after-tax cash flow plus the change in the market value. Financing costs are ignored in computing economic income. Cash flow timing is critical because <span>money is worth more the sooner you get it. Also, firms must have adequate cash flow to meet maturing obligations. The opportunity cost should be charged against a project. Remember that just because something is

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Subject 2. Basic Principles of Capital Budgeting
Capital budgeting decisions are based on incremental after-tax cash flows discounted at the opportunity cost of capital. Assumptions of capital budgeting are: Capital budgeting decisions must be based on cash flows, not accounting income. Accounting profits only measure the return on the invested capital. Accounting income calculations reflect non-cash items and ignore the time value of money. They are important for some purposes, but for capital budgeting, cash flows are what are relevant. Economic income is an investment's after-tax cash flow plus the change in the market value. Financing costs are ignored in computing economic income. Cash flow timing is critical because money is worth more the sooner you get it. Also, firms must have adequate cash flow to meet maturing obligations. The opportunity cost should be charged against a project. Remember that just because something is on hand does not mean it's free. See below for the definition of opportunity cost. Expected future cash flows must be measured on an after-tax basis. The firm's wealth depends on its usable after-tax funds. Ignore how the project is financed. Interest payments should not be included in the estimated cash flows since the effects of debt financing are reflected in the cost of capital used to discount the cash flows. The existence of a project depends on business factors, not financing. Important capital budgeting concepts: A sunk cost is a cash outlay that has already been incurred and which







Flashcard 1447566380300

Tags
#sister-miriam-joseph #trivium
Question

Analysis of constructs



Legislator
[...]
—human being
[...] —making laws
[...] —to an electorate

Answer
Substance

Action

Relation


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Carpenter Substance —human being Quality —skill in building with wood Legislator Substance —human being Action —making laws Relation —to an electorate Blizzard Substance —water Quality —cold Passion—vaporized, frozen into snow, blown abou

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Flashcard 1469134015756

Tags
#cfa-level-1 #corporate-finance #reading-36-cost-of-capital
Question
The cost of capital of a company is the required rate of return that investors demand for [...] investment in the company.
Answer
the average-risk


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The cost of capital of a company is the required rate of return that investors demand for the average-risk investment of a company.

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2. COST OF CAPITAL
roject. Therefore, the cost of capital that the investment analyst is concerned with is a marginal cost. Let us focus on the cost of capital for the entire company (later we will address how to adjust that for specific projects). <span>The cost of capital of a company is the required rate of return that investors demand for the average-risk investment of a company. The most common way to estimate this required rate of return is to calculate the marginal cost of each of the various sources of capital and then calculate a weighted average of these c







Flashcard 1613902253324

Tags
#cfa-level-1 #corporate-finance #understanding-cashflow-statements
Question
Which section of the cashflow statement relate to the debt and the equity items on the balance sheet.
Answer
Financing Activities


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Subject 1. Classification of Cash Flows and Non-Cash Activities
iability and owner's equity items, and include: Obtaining capital from owners and providing them with a return on (and a return of) their investments. Borrowing money from creditors and repaying the amounts borrowed. <span>In general, the items in this section relate to the debt and the equity items on the balance sheet. Financing cash flows reflect how the company plans to finance its expansion and reward its owners. Examples: Dividends paid to stockholders (not interest paid







Flashcard 1615988657420

Tags
#fucked-up-questions
Question
An increase in [...] must be added to the other operating expenses to calculate the cash payments.
Answer
prepaid expenses


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In calculating the cash payments for other operating expenses, which of the following items must a company add to the other operating expenses reported on the income statement?
An increase in prepaid expenses must be added to the other operating expenses reported on the income statement to calculate the cash payments for other operating expenses. An increase in prepaid expenses represents an outflow of cash that is not yet reported on the income statement as an expense.







Flashcard 1618761092364

Question
[...] is a hybrid of debt and equity financing.
Answer
Mezzanine financing


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Mezzanine financing is a hybrid of debt and equity financing that gives the lender the rights to convert to an ownership or equity interest in the company in case of default, after venture capital companie

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Mezzanine Financing
What is 'Mezzanine Financing' <span>Mezzanine financing is a hybrid of debt and equity financing that gives the lender the rights to convert to an ownership or equity interest in the company in case of default, after venture capital companies and other senior lenders are paid. Mezzanine financing, usually completed with little due diligence on the part of the lender and little or no collateral on the part of the borrower, is treated like equity on a company's







Flashcard 1620812107020

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
To which Financial Statement Element does the account belong?

Investment property
Answer
Assets


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Exhibit 2. Common Accounts Assets Cash and cash equivalents Accounts receivable, trade receivables Prepaid expenses Inventory Property, plant, and equipment Investment propert

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3.1. Financial Statement Elements and Accounts
ounting periods), and sales returns and allowances (an offset to revenue reflecting any cash refunds, credits on account, and discounts from sales prices given to customers who purchased defective or unsatisfactory items). <span>Exhibit 2. Common Accounts Assets Cash and cash equivalents Accounts receivable, trade receivables Prepaid expenses Inventory Property, plant, and equipment Investment property Intangible assets (patents, trademarks, licenses, copyright, goodwill) Financial assets, trading securities, investment securities Investments accounted for by the equity method Current and deferred tax assets [for banks, Loans (receivable)] Liabilities Accounts payable, trade payables Provisions or accrued liabilities Financial liabilities Current and deferred tax liabilities Reserves Unearned revenue Debt payable Bonds (payable) [for banks, Deposits] Owners’ Equity Capital, such as common stock par value Additional paid-in capital Retained earnings Other comprehensive income Minority interest Revenue Revenue, sales Gains Investment income (e.g., interest and dividends) Expense Cost of goods sold Selling, general, and administrative expenses “SG&A” (e.g., rent, utilities, salaries, advertising) Depreciation and amortization Interest expense Tax expense Losses For presentation purposes, assets are sometimes categorized as “current” or “non-current.” For example, Tesco (a large European retailer) prese







Flashcard 1621957676300

Tags
#reading-6-time-value-of-money
Question
Formula

EAR = [...]
Answer
(1 + periodic interest rate)m - 1


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Subject 1 Time Value of Money and Interest Rates
licate interest rates: Inflation: When prices are expected to increase, lenders charge not only an opportunity cost for postponing consumption but also an inflation premium that takes into account the expected increase in prices. <span>The nominal cost of money consists of the real rate (a pure rate of interest) and an inflation premium. Risk: Companies exhibit varying degrees of uncertainty concerning their ability to repay lenders. Lenders therefore charge interest rates that incorporate default







A polymath (Greek: "having learned much") is a person whose expertise spans a significant number of different subject areas.

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Polymath - Wikiwand
ient inline citations. Please help to improve this article by introducing more precise citations. (September 2016) (Learn how and when to remove this template message) Leonardo da Vinci, a polymath of the Renaissance era. <span>A polymath (Greek: πολυμαθής, polymathēs, "having learned much") [1] is a person whose expertise spans a significant number of different subject areas; such a person is known to draw on complex bodies of knowledge to solve specific problems. The term was first used in the 17th century; the related term, polyhistor, is an ancient term




Flashcard 1622064368908

Tags
#english #german
Question
epitomised
Answer
stellte dar


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Leon Battista Alberti - Wikiwand
t Italian Renaissance Leon Battista Alberti ( Italian pronunciation: [leˈom batˈtista alˈbɛrti]; February 14, 1404 – April 25, 1472) was an Italian humanist author, artist, architect, poet, priest, linguist, philosopher and cryptographer; he <span>epitomised the Renaissance Man. Although he is often characterized exclusively as an architect, as James Beck has observed, [1] "to single out one of Leon Battista's 'fields' over others as







#renaissance #wikipedia
Leon Battista Alberti (February 14, 1404 – April 25, 1472) was an Italian humanist author, artist, architect, poet, priest, linguist, philosopher and cryptographer

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Leon Battista Alberti - Wikiwand
y 14, 1404 Genoa, Italy Died April 25, 1472(1472-04-25) (aged 68) Rome, Italy Nationality Italian Known for Architecture, Linguistics, Poetry Notable work Tempio Malatestiano, Palazzo Rucellai, Santa Maria Novella Movement Italian Renaissance <span>Leon Battista Alberti ( Italian pronunciation: [leˈom batˈtista alˈbɛrti]; February 14, 1404 – April 25, 1472) was an Italian humanist author, artist, architect, poet, priest, linguist, philosopher and cryptographer; he epitomised the Renaissance Man. Although he is often characterized exclusively as an architect, as James Beck has observed, [1] "to single out one of Leon Battista's 'fields'




Located on the Gulf of Genoa in the Ligurian Sea, Genoa has historically been one of the most important ports on the Mediterranean

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Genoa - Wikiwand
2011 Italian census, the Province of Genoa, which in 2015 became the Metropolitan City of Genoa, [2] counted 855,834 resident persons. [3] Over 1.5 million people live in the wider metropolitan area stretching along the Italian Riviera. [4] <span>Located on the Gulf of Genoa in the Ligurian Sea, Genoa has historically been one of the most important ports on the Mediterranean: it is currently the second-busiest in Italy, after the port of Gioia Tauro in Calabria, and twelfth-busiest in the European Union. [5] [6] Genoa has been nicknamed la Superba ("t




#genoa #italy
is the capital of the Italian region of Liguria and the sixth-largest city in Italy

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Genoa - Wikiwand
Saint day June 24 Website www.comune.genova.it Genoa (/ˈdʒɛnoʊ.ə/ JEN-oh-ə ; Italian: Genova [ˈdʒɛːnova] ([imagelink] listen) locally: [ˈdʒeːnova] ([imagelink] listen) ; Ligurian: Zena [ˈzeːna]; English, historically, and Latin: Genua) <span>is the capital of the Italian region of Liguria and the sixth-largest city in Italy. In 2015, 594,733 people lived within the city's administrative limits. [1] As of the 2011 Italian census, the Province of Genoa, which in 2015 became the Metropolitan City of Genoa, [




Genoa has been nicknamed la Superba ("the Proud one") due to its glorious past and impressive landmarks.

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Genoa - Wikiwand
in the Ligurian Sea, Genoa has historically been one of the most important ports on the Mediterranean: it is currently the second-busiest in Italy, after the port of Gioia Tauro in Calabria, and twelfth-busiest in the European Union. [5] [6] <span>Genoa has been nicknamed la Superba ("the Proud one") due to its glorious past and impressive landmarks. [7] Part of the old town of Genoa was inscribed on the World Heritage List (UNESCO) in 2006. The city's rich cultural history in art, music and cuisine allowed it to become the 2004 Eu




It is the birthplace of Christopher Columbus, Niccolò Paganini, Giuseppe Mazzini, and Grimaldo Canella, founder of the House of Grimaldi, among others.

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Genoa - Wikiwand
past and impressive landmarks. [7] Part of the old town of Genoa was inscribed on the World Heritage List (UNESCO) in 2006. The city's rich cultural history in art, music and cuisine allowed it to become the 2004 European Capital of Culture. <span>It is the birthplace of Christopher Columbus, Niccolò Paganini, Giuseppe Mazzini, and Grimaldo Canella, founder of the House of Grimaldi, among others. Genoa, which forms the southern corner of the Milan-Turin-Genoa industrial triangle of north-west Italy, is one of the country's major economic centres. [8] [9] The city has hosted mas




Laut Wifo-Prognose soll das Bruttoinlandsprodukt (BIP) heuer um 2,4 Prozent steigen.

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Österreichs Wirtschaft soll um deutlich mehr als zwei Prozent wachsen - Konjunktur - derStandard.at › Wirtschaft
haftsforschungsinstitute zeigen sich in ihrer Prognose optimistisch. Auch die Arbeitslosigkeit soll stärker zurückgehen als erwartet Wien – Die österreichische Wirtschaft hat zu Jahresbeginn das höchste Wachstum seit sechs Jahren verzeichnet. <span>Laut Wifo-Prognose soll das Bruttoinlandsprodukt (BIP) heuer um 2,4 Prozent steigen. Für das kommende Jahr prognostiziert das Institut ein Plus von zwei Prozent. Das IHS ist in seiner Prognose etwas vorsichtiger, demnach wird das BIP 2017 und 2018 um 2,2 und 1,7 Prozent




Beide Institute sehen den Aufschwung der Weltwirtschaft seit Mitte des vergangenen Jahres als Grund für die positive Prognose.

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Österreichs Wirtschaft soll um deutlich mehr als zwei Prozent wachsen - Konjunktur - derStandard.at › Wirtschaft
ein Plus von zwei Prozent. Das IHS ist in seiner Prognose etwas vorsichtiger, demnach wird das BIP 2017 und 2018 um 2,2 und 1,7 Prozent zunehmen. Damit liegt die heimische Wirtschaftsdynamik erstmals seit 2013 wieder über jener des Euroraums <span>Beide Institute sehen den Aufschwung der Weltwirtschaft seit Mitte des vergangenen Jahres als Grund für die positive Prognose. Die zunehmende Importnachfrage Chinas habe Österreich auch erreicht, hauptsächlich durch Zulieferketten über Deutschland. Insgesamt sollen die Importe – je nach Prognose – heuer um 3,4




Literature in particular, because of its intimate and symbolic connections to language usage, imagination, anxiety, and aspiration, can figure as a generative means of relating to cultures.

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Flashcard 1622114438412

Tags
#analyst-notes #cfa-level-1 #corporate-finance #reading-35-capital-budgeting #study-session-10
Question

  • Cash flow timing is critical because money [...].
Answer
money is worth more the sooner you get it


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are relevant. Economic income is an investment's after-tax cash flow plus the change in the market value. Financing costs are ignored in computing economic income. Cash flow timing is critical because <span>money is worth more the sooner you get it. Also, firms must have adequate cash flow to meet maturing obligations. The opportunity cost should be charged against a project. Remember that just because something is

Original toplevel document

Subject 2. Basic Principles of Capital Budgeting
Capital budgeting decisions are based on incremental after-tax cash flows discounted at the opportunity cost of capital. Assumptions of capital budgeting are: Capital budgeting decisions must be based on cash flows, not accounting income. Accounting profits only measure the return on the invested capital. Accounting income calculations reflect non-cash items and ignore the time value of money. They are important for some purposes, but for capital budgeting, cash flows are what are relevant. Economic income is an investment's after-tax cash flow plus the change in the market value. Financing costs are ignored in computing economic income. Cash flow timing is critical because money is worth more the sooner you get it. Also, firms must have adequate cash flow to meet maturing obligations. The opportunity cost should be charged against a project. Remember that just because something is on hand does not mean it's free. See below for the definition of opportunity cost. Expected future cash flows must be measured on an after-tax basis. The firm's wealth depends on its usable after-tax funds. Ignore how the project is financed. Interest payments should not be included in the estimated cash flows since the effects of debt financing are reflected in the cost of capital used to discount the cash flows. The existence of a project depends on business factors, not financing. Important capital budgeting concepts: A sunk cost is a cash outlay that has already been incurred and which







Flashcard 1622125710604

Tags
#fucked-up-questions
Question
In which statement is "other operating expenses" reported?
Answer
the income statement


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In calculating the cash payments for other operating expenses, which of the following items must a company add to the other operating expenses reported on the income statement?
An increase in prepaid expenses must be added to the other operating expenses reported on the income statement to calculate the cash payments for other operating expenses. An increase in prepaid expenses represents an outflow of cash that is not yet reported on the income statement as an expense.







Flashcard 1622126234892

Question
According to Fakhreddine, The available critical perspective on the modernist project establishes metapoesis as only applicable to a "modern" Arabic literary movement, where "modern" is understood in terms of time as "recent." She argues for a deeper understanding and examination of the metapoesis of the Abbasid muḥdathūn (modernizers). How does she understand the term "modern?"
Answer
As a literary term, rather than an historical one.


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The available critical perspective on the modernist project establishes metapoesis as only applicable to a "modem" Arabic literary movement, where "modem" is understood in terms of time as "recent." I would like to depart from this prevalent critical perspective to argue for a deeper understanding and examination of the metapoesis of the Abbasid mufldathun (modernizers), where the term "modem" should be understood as a literary term, rather than an historical one.

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Flashcard 1622130167052

Tags
#fucked-up-questions
Question
An increase in prepaid expenses must be added to the other operating expenses to calculate [...] .
Answer
calculate the cash payments


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In calculating the cash payments for other operating expenses, which of the following items must a company add to the other operating expenses reported on the income statement?
An increase in prepaid expenses must be added to the other operating expenses reported on the income statement to calculate the cash payments for other operating expenses. An increase in prepaid expenses represents an outflow of cash that is not yet reported on the income statement as an expense.







Flashcard 1622135409932

Question
[...] gives the lender the rights to convert to equity in case of default.
Answer
Mezzanine financing


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Mezzanine financing is a hybrid of debt and equity financing that gives the lender the rights to convert to an ownership or equity interest in the company in case of default, after venture capital companie

Original toplevel document

Mezzanine Financing
What is 'Mezzanine Financing' <span>Mezzanine financing is a hybrid of debt and equity financing that gives the lender the rights to convert to an ownership or equity interest in the company in case of default, after venture capital companies and other senior lenders are paid. Mezzanine financing, usually completed with little due diligence on the part of the lender and little or no collateral on the part of the borrower, is treated like equity on a company's







Second-wave feminism is a period of feminist activity and thought that first began in the early 1960s in the United States, and eventually spread throughout the Western world and beyond. In the United States the movement lasted through the early 1980s.

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Second-wave feminism - Wikipedia
minist parties Suffragists and suffragettes Women's rights activists Women's studies journals Women's suffrage organizations Categories Women's rights by country Feminists by nationality [imagelink] Feminism portal v t e <span>Second-wave feminism is a period of feminist activity and thought that first began in the early 1960s in the United States, and eventually spread throughout the Western world and beyond. In the United States the movement lasted through the early 1980s. [1] It later became a worldwide movement that was strong in Europe and parts of Asia, such as Turkey [2] and Israel, where it began in the 1980s, and it began at other times in other




Whereas first-wave feminism focused mainly on suffrage and overturning legal obstacles to gender equality (e.g., voting rights and property rights), second-wave feminism broadened the debate to a wide range of issues: sexuality, family, the workplace, reproductive rights, de facto inequalities, and official legal inequalities.[4] Second-wave feminism also drew attention to domestic violence and marital rape issues

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Second-wave feminism - Wikipedia
movement lasted through the early 1980s. [1] It later became a worldwide movement that was strong in Europe and parts of Asia, such as Turkey [2] and Israel, where it began in the 1980s, and it began at other times in other countries. [3] <span>Whereas first-wave feminism focused mainly on suffrage and overturning legal obstacles to gender equality (e.g., voting rights and property rights), second-wave feminism broadened the debate to a wide range of issues: sexuality, family, the workplace, reproductive rights, de facto inequalities, and official legal inequalities. [4] Second-wave feminism also drew attention to domestic violence and marital rape issues, establishment of rape crisis and battered women's shelters, and changes in custody and divorce law. Many historians view the second-wave feminist era in America as ending in the earl