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Flashcard 1448302480652

Tags
#cfa-level-1 #fra-introduction #reading-22-financial-statement-analysis-intro #study-session-7
Question
Analysts are concerned about factors that affect [...] to a company’s future performance and financial position.
Answer
risks

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Analysts are concerned about factors that affect risks to a company’s future performance and financial position.

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2. SCOPE OF FINANCIAL STATEMENT ANALYSIS
ons demonstrate certain themes in financial analysis. In general, analysts seek to examine the past and current performance and financial position of a company in order to form expectations about its future performance and financial position. <span>Analysts are also concerned about factors that affect risks to a company’s future performance and financial position. An examination of performance can include an assessment of a company’s profitability (the ability to earn a profit from delivering goods and services) and its ability to generate positi







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







Flashcard 1615979220236

Question

In this method the net cash flows from operations are determined by the difference between cash receipts and cash disbursements.

Answer
Direct Method

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Subject 2. Preparing the Cash Flow Statement
3; Under the direct method, the statement of cash flows reports net cash flows from operations as major classes of operating cash receipts and cash disbursements. This method converts each item on the income statement to its cash equivalent. <span>The net cash flows from operations are determined by the difference between cash receipts and cash disbursements. Assume that Bismark Company has the following balance sheet and income statement information: Additional







#bitcoin #economia
O caso brasileiro, singular e com poucos paralelos pelo mundo, é o que Mises denominava de inflação simples, em que a emissão de moeda ocor- re essencialmente com o propósito de financiamento direto do estado; a gestão monetária é nitidamente uma atividade política. Nesse arranjo, o aumento da oferta monetária gera principalmente uma diminuição do po- der aquisitivo da moeda, com efeitos secundários na atividade econômica
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#bitcoin #economia
Bancos centrais relativamente independentes – embora existam somente com o amparo legal e a maior parte de seus incumbentes seja indicada politicamente – controlam a oferta de moeda de forma mo- nopolística, regulando e supervisionando todo o sistema bancário. Essa é a ordem que vigora em quase todos os países modernos. A consequência não intencionada são os recorrentes ciclos econômicos, episódios de auge e recessão em que a atividade econômica é artificialmente fomentada, gerando uma falsa prosperidade que contém as sementes de sua própria destruição. O caso mais recente, a crise de 2008, é um perfeito exemplo da ingerência estatal da moeda conforme estruturada no presente
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#bitcoin #economia
Satoshi Nakamoto expressou em certa ocasião: O problema básico com a moeda convencional é toda a con- fiança necessária para fazê-la funcionar. Precisamos confiar que o banco central não desvalorizará o dinheiro, mas a histó- ria das moedas fiduciárias está repleta de quebras dessa con- fiança. Bancos têm a obrigação de guardar nosso dinheiro e transferi-lo eletronicamente, mas eles o emprestam em ondas de bolhas de crédito com uma mera fração em reserva. Temos que confiar-lhes com nossa privacidade, confiar que não dei- xarão ladrões de identidade drenar nossas contas.
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#filosofia #platão
So if you are a knowledgeable consumer, you can buy teachings safely from Protagoras or anyone else. But if you’re not, please don’t risk what is most dear to you on a roll of the dice, for there 314 is a far greater risk in buying teachings than in buying food. When you buy food and drink from the merchant you can take each item back home from the store in its own container and before you ingest it into your body you can lay it all out and call in an expert for consultation as to what should be eaten or drunk and what not, and how much and when. So b there’s not much risk in your purchase. But you cannot carry teachings away in a separate container. You put down your money and take the teaching away in your soul by having learned it, and off you go, either helped or injured.
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#filosofia #platão #wiki
The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at Callias' house.
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Callias III - Wikipedia
ly in his life so that he was commonly spoken of, before his father's death, being the "evil genius" of his family. [6] He is acclaimed in Plato's Apology as having "paid more money to sophists than all the others." [7] <span>The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at Callias' house. In the latter especially Callias' character is drawn with some vivid sketches as a dilettante highly amused with the intellectual fencing of Protagoras and Socrates. [8] Callias III is




Flashcard 1713871916300

Tags
#filosofia #platão #wiki
Question
The scene of Xenophon's [...], and also that of Plato's [...] , is set at Callias' house.

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The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at Callias' house.

Original toplevel document

Callias III - Wikipedia
ly in his life so that he was commonly spoken of, before his father's death, being the "evil genius" of his family. [6] He is acclaimed in Plato's Apology as having "paid more money to sophists than all the others." [7] <span>The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at Callias' house. In the latter especially Callias' character is drawn with some vivid sketches as a dilettante highly amused with the intellectual fencing of Protagoras and Socrates. [8] Callias III is







Flashcard 1713874275596

Tags
#filosofia #platão #wiki
Question
The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at [...]' house.
Answer
Callias

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The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at Callias' house.

Original toplevel document

Callias III - Wikipedia
ly in his life so that he was commonly spoken of, before his father's death, being the "evil genius" of his family. [6] He is acclaimed in Plato's Apology as having "paid more money to sophists than all the others." [7] <span>The scene of Xenophon's Symposium, and also that of Plato's Protagoras, is set at Callias' house. In the latter especially Callias' character is drawn with some vivid sketches as a dilettante highly amused with the intellectual fencing of Protagoras and Socrates. [8] Callias III is







#filosofia #platão
Protagoras took it from there and said, “Young man, this is what you will get if you study with me: The very day you start, you will go home a better man, and the same thing will happen the day after. Every day, b day after day, you will get better and better.”
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#filosofia #platão
Looking at these things, Protagoras, I just don’t think that virtue can be taught
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#filosofia #platão
if someone does not possess these goods but rather their corres- ponding evils, he finds himself the object of anger, punishment, and re- proof. Among these evils are injustice, impiety, and in general everything 324 that is opposed to civic virtue. Offenses in this area are always met with anger and reproof, and the reason is clearly that this virtue is regarded as something acquired through practice and teaching. The key, Socrates, to the true significance of punishment lies in the fact that human beings consider virtue to be something acquired through training. For no one b punishes a wrong-doer in consideration of the simple fact that he has done wrong, unless one is exercising the mindless vindictiveness of a beast. Reasonable punishment is not vengeance for a past wrong— for one cannot undo what has been done—but is undertaken with a view to the future, to deter both the wrong-doer and whoever sees him being punished from c repeating the crime
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