Chapter 5 Statement of Cash Flows Learning Objectives 1. Identify the purposes of the statement of cash flows 2. Classify activities affecting cash as operating‚ investing‚ or financing activities 3. Compute and interpret cash flows from financing activities 4. Compute and interpret cash flows from investing activities 5. Use the direct method to calculate cash flows from operations 6. Use the indirect method to explain the difference between net income and
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known for his stages of psychosocial development and identity crisis. Erik Erikson’s theory of psychosocial development is one of the best known theories of personality. Similar to Freud‚ Erikson believed that personality develops in a series of stages. Unlike Freud’s theory of psychosocial stages‚ Erikson’s theory describes the impact of social experiences across the whole lifespan. Erikson’s theory of psychosocial development covered eight stages across the life span. Each stage involves
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a law. According to Hobbes ’ theory of legislation‚ it is the people who enforce the law that decide what it means. On the other hand‚ Bentham argues that promulgating the reasons for a law solves the interpretation problem. Both Bentham and Hobbes viewed law somewhat negatively; arguing that the nature of the law is a restraint on liberty. Their two theories differ the most in regards to natural law. In this paper‚ I will explain both Hobbes ’ and Bentham ’s theories of legislation and apply them
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Article 1discusses how different estimates of equity value are obtained by researchers while using the discounted cash flow model (CF) and the Residual income (RI) model. It recognises the inconsistencies prevalent while implementing them. Francis et al (2000) use Value line estimates for finite forecasting periods. They conclude that RI is superior to CF. Courteau et al (2000) analyse whether different valuation models are same when a terminal value calculation based on price is used. They conclude
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Consider a steady two-dimensional flow of Maxwell‚ Jeffrey and Oldroyd-B nanofluids over a cone having radius and half-angle . x-axis varies along the surface of cone and y-axis is perpendicular to it. The temperature and concentration distributions are vary along the surface of the cone. A variable magnetic field is applied along -direction as shown in Fig.1. A variable temperature along with the thermophoresis and Brownian motion effects are taken into account. and are the ambient temperature
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In this essay I have chosen to compare two opposing theories‚ Immanuel Kant ’s absolutist deontological ethics and Joseph Fletchers relativist situation ethics. The deontological ethics focuses on actions made according to duty and the categorical imperative - which shows how acts are intrinsically good or bad. The situation ethics state that no act is intrinsically good or bad‚ and that actions should b made according to love. From this perspective it looks as thought Kant ’s views were less personal
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prohibits all forms of discrimination based on race‚ color‚ sex‚ religion‚ or national origin by employers with fifteen or more employees (Shaw & Barry‚ 2016‚ p. 566). Although there was definitely a need for affirmative action at the time‚ two ethical theories that
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CIRCULAR FLOW OF INCOME The Circular Flow of Income‚ expenditure and output is a model of the economy which shows the movement of goods and services between households and firms and their corresponding payments in money terms Money circulates from households to firms and back again. The more a households spend and the more firms produce‚ the higher the levels of income. Income + output in economy should always be same and are measured by GDP. Circular Flow emphasizes importance of interactions
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moments when people encounter crossroads‚ where they must choose a path. “The step not taken” is a story about a man‚ who was at a crossroad and chose a path that he regretted soon after and continued to be haunted with guilt. The hero‚ Paul D’Angelo experienced an epiphany in his story “The step not taken”‚ where his subconscious acts as his benevolent guide. His journey will be analyzed through the archetypal theory‚ where the stages of monomyth will be used to explore his journey. In addition
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1. Introduction. Open flow is a new kind of protocol designed to run on Switches and routers. It’s built on a separated base between the forwarding plane and control plane joined through a secure channel. The controller‚ within the control plane‚ handles the management of the tables and traffic flow through updating‚ deleting and adding of flows while the forwarding plane handles traffic forwarding. Open Flow is designed in a way that the devices can separate research traffic from the normal
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