BuboFlash - helps with learning

Edited, memorised or added to reading queue

Do you want BuboFlash to help you learning these things? Click here to log in or create user.

Parent (intermediate) annotation

Open it
Logic prescribes how to combine concepts into judgments and judgments into syllogisms and chains of reasoning so as to achieve truth.

Original toplevel document (pdf)

cannot see any pdfs

Parent (intermediate) annotation

Open it
ted in a particular project. For example, to continue with the bookstore example, the space to be occupied by the coffee shop is an opportunity cost - it could be used to sell books and generate a $5,000 annual net cash inflow. <span>Externalities are the effects of a project on cash flows in other parts of a firm. Although they are difficult to quantify, they should be considered. Externalities can be either positive or negative

Original toplevel document

Subject 2. Basic Principles of Capital Budgeting
d 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. <span>Important capital budgeting concepts: A sunk cost is a cash outlay that has already been incurred and which cannot be recovered regardless of whether a project is accepted or rejected. Since sunk costs are not increment costs, they should not be included in the capital budgeting analysis. For example, a small bookstore is considering opening a coffee shop within its store, which will generate an annual net cash outflow of $10,000 from selling coffee. That is, the coffee shop will always be losing money. In the previous year, the bookstore spent $5,000 to hire a consultant to perform an analysis. This $5,000 consulting fee is a sunk cost; whether the coffee shop is opened or not, the $5,000 is spent. Incremental cash flow is the net cash flow attributable to an investment project. It represents the change in the firm's total cash flow that occurs as a direct result of accepting the project. Forget sunk costs. Subtract opportunity costs. Consider side effects on other parts of the firm: externalities and cannibalization. Recognize the investment and recovery of net working capital. Opportunity cost is the return on the best alternative use of an asset or the highest return that will not be earned if funds are invested in a particular project. For example, to continue with the bookstore example, the space to be occupied by the coffee shop is an opportunity cost - it could be used to sell books and generate a $5,000 annual net cash inflow. Externalities are the effects of a project on cash flows in other parts of a firm. Although they are difficult to quantify, they should be considered. Externalities can be either positive or negative: Positive externalities create benefits for other parts of the firm. For example, the coffee shop may generate some additional customers for the bookstore (who otherwise may not buy books there). Future cash flows generated by positive externalities occur with the project and do not occur without the project, so they are incremental. Negative externalities create costs for other parts of the firm. For example, if the bookstore is considering opening a branch two blocks away, some customers who buy books at the old store will switch to the new branch. The customers lost by the old store are a negative externality. The primary type of negative externality is cannibalization, which occurs when the introduction of a new product causes sales of existing products to decline. Future cash flows represented by negative externalities occur regardless of the project, so they are non-incremental. Such cash flows represent a transfer from existing projects to new projects, and thus should be subtracted from the new projects' cash flows. Conventional versus non-conventional cash flows. A conventional cash flow pattern is one with an initial outflow followed by a series of inflows. In a non-conventional cash flow pattern, the initial outflow can be followed by inflows and/or outflows. Some project interactions: Indepe

Flashcard 1656933977356

Question

[default - edit me]

Answer

Verifique se o número deste caderno de provas coincide com o registrado no rodapé de cada página. Caso contrário, notifique imediatamente o fiscal da sala, para que sejam tomadas as devidas providências.

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

pdf

cannot see any pdfs

Flashcard 1660618935564

Question

Para que o estacionamento estava sendo utilizado?

Answer

O estacionamento estava sendo utilizado para finalidade do gozo do intervalo intrajornada de forma inadequada, isso porque o local destinado para o descanso dos trabalhadores estava em reforma.

status	not learned	measured difficulty	37% [default]	last interval [days]
repetition number in this series	0	memorised on		scheduled repetition
scheduled repetition interval		last repetition or drill

pdf

cannot see any pdfs

Annotation 1660622081292

Embora seja dever do Estado promover a segurança pública, não pode o empregador negligenciar acerca dos riscos inerentes à sua atividade econômica, nos termos do art. 2º da CLT, assumidos espontaneamente com a exploração do negócio.

status	not read	reprioritisations
last reprioritisation on		suggested re-reading day
started reading on		finished reading on

pdf

cannot see any pdfs

Edited, memorised or added to reading queue

on 19-Aug-2017 (Sat)

Flashcard 1429151812876

Parent (intermediate) annotation

Original toplevel document (pdf)

Flashcard 1438306143500

Parent (intermediate) annotation

Original toplevel document

Flashcard 1656933977356

pdf

Flashcard 1660618935564

pdf

Annotation 1660622081292

pdf