...School of Administrative Studies Faculty of Liberal & Professional Studies York University Fall 2014 Course Outline – All in class sections AP/ADMS 3585 3.0 Intermediate Accounting I Course Director : Section : Course website: Date/Time: Liona Lai, CA CPA, PH.D A and C Alla Volodina, CA CPA B Location : Instructor Office Hours: E-Mail Address : A: Friday 11am to Wednesday 7-10pm 2pm C: Friday 2pm to 5pm ACE 009 ACE 009 Liona Lai: Friday 9:45 am to 10:45am ATK 212; Alla Volodina: by appointment adms3585@yorku.ca Calendar Description This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00. Learning Outcomes After completion of the course, apart from mastering the technical knowledge of the revenue and asset side of the financial statements, students should also 1. Understand the importance of ethics in the accounting profession and realize potential conflicts of interest that one may encounter in the profession. 2. Begin to learn how to see the inter-relationship between accounting issues, analyse them, and integrate the findings to draw reasonable conclusions. 3. Begin to learn the basics of case writing and communicate effectively. 4. Understand the importance...
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...Some Problems in Symmetric and Asymmetric Cryptography A thesis submitted for the partial fulfillment of the degree of Doctor of Philosophy in Mathematics By SANTOSH KUMAR YADAV Under the supervision of Prof. Sunder Lal and Prof. S. C. Arora DEPARTMENT OF MATHEMATICS DR. B. R. AMBEDKAR UNIVERSITY, AGRA (FORMERLY AGRA UNIVERSITY) 2010 *Sanskrit verse dating back to the pre-Christian era Dedicated to my Teachers, Friends, Students and Family Members DECLARATION I do hereby declare that the present research work has been carried out by me under the supervision of Prof. Sunder Lal and Prof. S. C. Arora. This work has not been submitted elsewhere for any other degree, diploma, fellowship or any other similar title. Santosh Kumar Yadav Research Scholar CERTIFICATE This is to certify that the thesis entitled “Some Problems in Symmetric and Asymmetric Cryptography” submitted to Dr. B.R.Ambedkar University, Agra for the degree of Doctor of Philosophy by Mr. Santosh Kumar Yadav, is a bonafide record of research work done by him under our supervision. To the best of our knowledge, this thesis has not previously formed the basis for the award to any candidate of any degree, diploma, fellowship or any other similar title and the work has not been submitted to any university or institution, for the award of any other degree. S. C. ARORA SUNDER LAL (Co-supervisor) (Supervisor) Professor Professor of Mathematics, and Department of Mathematics Pro-Vice Chancellor ...
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...CHAPTER 2 SUGGESTED SOLUTIONS TO QUESTIONS AND PROBLEMS 1. P.V. Ltd. Income Statement for Year 2 Accretion of discount (10% × 286.36) $28.64 P.V. Ltd. Balance Sheet As at Time 2 Financial Asset Cash $315.00 Shareholders’ Equity Opening balance Net income Capital Asset Present value 0.00 $315.00 $315.00 $286.36 28.64 Note that cash includes interest at 10% on opening cash balance of $150. 2. Suppose that P.V. Ltd. paid a dividend of $10 at the end of year 1 (any portion of year 1 net income would do). Then, its year 2 opening net assets are $276.36, and net income would be: Copyright © 2009 Pearson Education Canada 8 P.V. Ltd. Income Statement For Year 2 Accretion of discount (10% × 276.36) $27.64 P.V.’s balance sheet at time 2 would be: P.V. Ltd. Balance Sheet As at Time 2 Financial Asset Cash: (140 + 14 + 150) $304.00 Shareholders’ Equity Opening balance: $276.36 (286.36 - 10.00 dividend) Capital Asset, at Present value 0.00 $304.00 $304.00 Net income 27.64 Thus, at time 2 the shareholders have: Cash from dividend Interest at 10% on cash dividend, for year 2 Value of firm per balance sheet $10.00 1.00 304.00 $315.00 This is the same value as that of the firm at time 2, assuming P.V. Ltd. paid no dividends (see Question 1). Consequently, the firm’s dividend policy does not matter to the shareholders under ideal conditions. It may be worth noting that a Copyright © 2009 Pearson Education Canada 9 crucial requirement here, following from...
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...School of Administrative Studies Faculty of Liberal & Professional Studies York University Winter 2015 Course Outline AP/ADMS 3585 3.0 Intermediate Accounting I Course Director : | Alla Volodina | | Section : | M | | Course website: | | | Date/Time: | Wednesday 7:00 pm to 10 pm | | Location : | ACE 009 | | Instructor Office Hours: | By appointment | E-Mail Address : | adms3585@yorku.ca | Calendar Description This course, in conjunction with AP/ADMS 3595 3.00, develops thorough knowledge and understanding of generally accepted accounting principles and financial statement analytical skills by examining various technical areas of financial accounting. Prerequisite: AP/ADMS 2500 3.00. Prior to Fall 2009 Prerequisite: AK/ADMS 2500 3.0. Course credit exclusion: AK/ADMS 3585 3.00. Learning Outcomes After completion of the course, apart from mastering the technical knowledge of the revenue and asset side of the financial statements, students should also 1. Understand the importance of ethics in the accounting profession and realize potential conflicts of interest that one may encounter in the profession. 2. Begin to learn how to see the inter-relationship between accounting issues, analyse them, and integrate the findings to draw reasonable conclusions. 3. Begin to learn the basics of case writing and communicate effectively. 4. Understand the importance of teamwork and learn how to develop work plans and resolve conflicts. The...
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...Op"erations Research This page intentionally left blank Copyright © 2007, 2005 New Age International (P) Ltd., Publishers Published by New Age International (P) Ltd., Publishers All rights reserved. No part of this ebook may be reproduced in any form, by photostat, microfilm, xerography, or any other means, or incorporated into any information retrieval system, electronic or mechanical, without the written permission of the publisher. All inquiries should be emailed to rights@newagepublishers.com ISBN (13) : 978-81-224-2944-2 PUBLISHING FOR ONE WORLD NEW AGE INTERNATIONAL (P) LIMITED, PUBLISHERS 4835/24, Ansari Road, Daryaganj, New Delhi - 110002 Visit us at www.newagepublishers.com PREFACE I started my teaching career in the year 1964. I was teaching Production Engineering subjects till 1972. In the year 1972 I have registered my name for the Industrial Engineering examination at National Institution of Industrial Engineering, Bombay. Since then, I have shifted my field for interest to Industrial Engineering subjects and started teaching related subjects. One such subject is OPERATIONS RESEARCH. After teaching these subjects till my retirement in the year 2002, it is my responsibility to help the students with a book on Operations research. The first volume of the book is LINEAR PORGRAMMING MODELS. This was published in the year 2003. Now I am giving this book OPERATIONS RESEARCH, with other chapters to students, with a hope that it will help them to understand...
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...1. Incorrect If the expected rate of return on a stock exceeds the required rate, Your answer: The stock is experiencing nonconstant growth. The correct answer: The stock is a good buy. Incorrect. An investor would be willing to pay the current market price for a security if the expected rate of return implied by a given market price equals the required rate of return. Therefore, if the expected rate exceeds the required rate, the stock is a good buy. -------------------------------------------------------------------------------- 2. Correct The preemptive right is important to shareholders because it Your answer: Entitles the common shareholders to maintain a proportionate share of ownership in the firm. Correct. A preemptive right entitles shareholders to maintain a proportionate share of ownership in the firm and does not dilute their ownership base. -------------------------------------------------------------------------------- 3. Incorrect The required rate of return on the common stock of New Net Corporation is 14 percent. The stock's dividend is $1.50 and is expected to grow at a constant rate of 9 percent during the year. The projected price of the stock at the end of the year is $45. What is the value of the stock today? Your answer: $45.00. The correct answer: $40.90. Incorrect. Vcs = [$1.50(1.09)]/1.14 + 45/1.14 = 1.43 + 39.47 = $40.90. -------------------------------------------------------------------------------- 4. Incorrect A share of preferred...
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...Higher Engineering Mathematics In memory of Elizabeth Higher Engineering Mathematics Sixth Edition John Bird, BSc (Hons), CMath, CEng, CSci, FIMA, FIET, MIEE, FIIE, FCollT AMSTERDAM • BOSTON • HEIDELBERG • LONDON • NEW YORK • OXFORD PARIS • SAN DIEGO • SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Newnes is an imprint of Elsevier Newnes is an imprint of Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2010 Copyright © 2010, John Bird, Published by Elsevier Ltd. All rights reserved. The right of John Bird to be identified as the author of this work has been asserted in accordance with the Copyright, Designs and Patents Act 1988. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher. Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone (+44) (0) 1865 843830; fax (+44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively you can submit your request online by visiting the Elsevier web site at http://elsevier.com/locate/permissions, and selecting Obtaining permission to use Elsevier material. Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products...
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...CHAPTER 1 INTRODUCTION TO INFORMATION TECHNOLOGY 1.1 Introduction Modern civilization has become so complicated and sophisticated that to survive one has to be competitive. This compels people to keep themselves informed of all types of happening in the society. And this in turn entails the need for an infrastructure of information. This is the point where information technology or IT becomes most important, as it is the infrastructure that allows us to get information accurately and in time. Before we define information technology, it is important to understand the notion of Data, Information, Technology, and Knowledge. In everyday conversation, people use the terms data and information interchangeably. However, some computer professional make a distinction between the two terms. Data It is the words, numbers, letters, symbol, sound, video and graphics that describe people, events, things and ideas. It is raw facts about people, objects, and events that have little or no meaning. It is the raw material used to create useful information. It becomes information when you use it as the basis for initiating some action or for making a decision. Information It is defined as the words, numbers, letters, symbol, sound, video and graphics used as the basis for human action or decisions. It is data that have been processed and presented in a form suitable for human interpretation, often with the purpose of revealing trends or patterns that can be used in decision-making. It is data...
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...A Solution Manual for: A First Course In Probability: Seventh Edition by Sheldon M. Ross. John L. Weatherwax∗ September 4, 2007 Introduction Acknowledgements Special thanks to Vincent Frost and Andrew Jones for helping find and correct various typos in these solutions. Miscellaneous Problems The Crazy Passenger Problem The following is known as the “crazy passenger problem” and is stated as follows. A line of 100 airline passengers is waiting to board the plane. They each hold a ticket to one of the 100 seats on that flight. (For convenience, let’s say that the k-th passenger in line has a ticket for the seat number k.) Unfortunately, the first person in line is crazy, and will ignore the seat number on their ticket, picking a random seat to occupy. All the other passengers are quite normal, and will go to their proper seat unless it is already occupied. If it is occupied, they will then find a free seat to sit in, at random. What is the probability that the last (100th) person to board the plane will sit in their proper seat (#100)? If one tries to solve this problem with conditional probability it becomes very difficult. We begin by considering the following cases if the first passenger sits in seat number 1, then all ∗ wax@alum.mit.edu 1 the remaining passengers will be in their correct seats and certainly the #100’th will also. If he sits in the last seat #100, then certainly the last passenger cannot sit there (in fact he will end up in seat #1). If he sits in any of the 98...
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...Does Voluntary Disclosure Improve Stock Price Informativeness? Author(s): K. Stephen Haggard, Xiumin Martin and Raynolde Pereira Reviewed work(s): Source: Financial Management, Vol. 37, No. 4 (Winter, 2008), pp. 747-768 Published by: Blackwell Publishing on behalf of the Financial Management Association International Stable URL: http://www.jstor.org/stable/20486678 . Accessed: 25/07/2012 04:27 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . Blackwell Publishing and Financial Management Association International are collaborating with JSTOR to digitize, preserve and extend access to Financial Management. http://www.jstor.org Does Voluntary Stock Price Disclosure Improve Informativeness? K. Stephen Haggard, Xiumin Martin, and Raynolde Pereira* According to theory, comovement in stock prices reflects comovement in thefundamentalfactors underlying the values ofstocks. Recent theory contends that stockprice comovement can be driven by information markets or the informational opacity of the...
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...A FIRST COURSE IN PROBABILITY This page intentionally left blank A FIRST COURSE IN PROBABILITY Eighth Edition Sheldon Ross University of Southern California Upper Saddle River, New Jersey 07458 Library of Congress Cataloging-in-Publication Data Ross, Sheldon M. A first course in probability / Sheldon Ross. — 8th ed. p. cm. Includes bibliographical references and index. ISBN-13: 978-0-13-603313-4 ISBN-10: 0-13-603313-X 1. Probabilities—Textbooks. I. Title. QA273.R83 2010 519.2—dc22 2008033720 Editor in Chief, Mathematics and Statistics: Deirdre Lynch Senior Project Editor: Rachel S. Reeve Assistant Editor: Christina Lepre Editorial Assistant: Dana Jones Project Manager: Robert S. Merenoff Associate Managing Editor: Bayani Mendoza de Leon Senior Managing Editor: Linda Mihatov Behrens Senior Operations Supervisor: Diane Peirano Marketing Assistant: Kathleen DeChavez Creative Director: Jayne Conte Art Director/Designer: Bruce Kenselaar AV Project Manager: Thomas Benfatti Compositor: Integra Software Services Pvt. Ltd, Pondicherry, India Cover Image Credit: Getty Images, Inc. © 2010, 2006, 2002, 1998, 1994, 1988, 1984, 1976 by Pearson Education, Inc., Pearson Prentice Hall Pearson Education, Inc. Upper Saddle River, NJ 07458 All rights reserved. No part of this book may be reproduced, in any form or by any means, without permission in writing from the publisher. Pearson Prentice Hall™ is a trademark of Pearson Education, Inc...
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...CT1 – P C – 09 Combined Materials Pack ActEd Study Materials: 2009 Examinations Subject CT1 Contents Study Guide for the 2009 exams Course Notes Question and Answer Bank Series X Assignments* *Note: The Series X Assignment Solutions should also be supplied with this pack unless you chose not to receive them with your study material. If you think that any pages are missing from this pack, please contact ActEd’s admin team by email at ActEd@bpp.com or by phone on 01235 550005. How to use the Combined Materials Pack Guidance on how and when to use the Combined Materials Pack is set out in the Study Guide for the 2009 exams. Important: Copyright Agreement This study material is copyright and is sold for the exclusive use of the purchaser. You may not hire out, lend, give out, sell, store or transmit electronically or photocopy any part of it. You must take care of your material to ensure that it is not used or copied by anybody else. By opening this pack you agree to these conditions. The Actuarial Education Company © IFE: 2009 Examinations All study material produced by ActEd is copyright and is sold for the exclusive use of the purchaser. The copyright is owned by Institute and Faculty Education Limited, a subsidiary of the Faculty and Institute of Actuaries. You may not hire out, lend, give out, sell, store or transmit electronically or photocopy any part of the study material. You must take care of your study material to ensure that...
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...Organic Chemistry Second Edition The INSTANT NOTES series Series Editor: B.D. Hames School of Biochemistry and Molecular Biology, University of Leeds, Leeds, UK Animal Biology 2nd edition Biochemistry 2nd edition Bioinformatics Chemistry for Biologists 2nd edition Developmental Biology Ecology 2nd edition Immunology 2nd edition Genetics 2nd edition Microbiology 2nd edition Molecular Biology 2nd edition Neuroscience Plant Biology Chemistry series Consulting Editor: Howard Stanbury Analytical Chemistry Inorganic Chemistry 2nd edition Medicinal Chemistry Organic Chemistry 2nd edition Physical Chemistry Psychology series Sub-series Editor: Hugh Wagner Dept of Psychology, University of Central Lancashire, Preston, UK Psychology Forthcoming titles Cognitive Psychology Physiological Psychology Organic Chemistry Second Edition G. L. Patrick Department of Chemistry and Chemical Engineering, Paisley University, Paisley, Scotland This edition published in the Taylor & Francis e-Library, 2005. "To purchase your own copy of this or any of Taylor & Francis or Routledge's collection of thousands of eBooks please go to www.eBookstore. tandf.co.uk.” © Garland Science/BIOS Scientific Publishers, 2004 First published 2000 Second edition published 2004 All rights reserved. No part of this book may be reproduced or transmitted, in any form or by any means, without permission. A CIP catalogue record for this book is available from the British Library. ISBN 0-203-42761-0 Master e-book...
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...CMOS Analog Circuit Design (2nd Ed.) Homework Solutions : 9/20/2002 1 Chapter 1 Homework Solutions 1.1-1 Using Eq. (1) of Sec 1.1, give the base-10 value for the 5-bit binary number 11010 (b4 b3 b2 b1 b0 ordering). From Eq. (1) of Sec 1.1 we have bN-1 2 + b N-2 2 + bN-3 2 + ...+ b0 2-N = -1 -2 -3 ∑bN-i2-i i=1 N 1 1 0 1 0 1 × 2-1 + 1× 2-2 + 0 × 2-3 + 1 × 2-4 + 0 × 2-5 = 2 + 4 + 8 + 16 + 32 = 16 + 8 + 0 + 2 + 0 26 13 = 32 = 16 32 1.1-2 Process the sinusoid in Fig. P1.2 through an analog sample and hold. The sample points are given at each integer value of t/T. 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 0 1 2 3 4 5 6 7 8 9 10 11 Sample times t __ T Figure P1.1-2 1.1-3 Digitize the sinusoid given in Fig. P1.2 according to Eq. (1) in Sec. 1.1 using a four-bit digitizer. Amplitude CMOS Analog Circuit Design (2nd Ed.) Homework Solutions : 9/20/2002 2 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1 0 1 1111 1110 1101 1100 1010 1000 0110 0101 0011 0010 0010 1000 Amplitude 2 3 4 5 6 7 8 9 10 11 Sample times t __ T Figure P1.1-3 The figure illustrates the digitized result. At several places in the waveform, the digitized value must resolve a sampled value that lies equally between two digital values. The resulting digitized value could be either of the two values as illustrated in the list below. Sample Time 0 1 2 3 4 5 6 7 8 9 10 11 4-bit Output 1000 1100 1110 1111 or 1110 1101 1010 0110 0011 0010 or 0001 0010 0101 1000 ...
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...Qualification structure and syllabus CIMA Chartered Management Accounting Qualification 2010 December 2008 Contents CIMA now designs its qualifications in what we believe to be a unique way. Based on rigorous international primary research with all of our key stakeholders and involving the participation of over 6,000 individuals and organisations – members, students, employers (both existing and potential), CIMA tuition partners, universities and our examiner and marker team – we have designed a professional finance training and development solution that is second to none. I commend this revised CIMA Professional Qualification to you. It will be examined for the first time in 2010, so there is plenty of time to absorb the exciting changes contained in the pages that follow. A qualification focused on the future – fit for purpose, relevant and unique I am honoured to introduce the new 2010 Chartered Management Accounting Qualification to all of our stakeholders. With seismic shifts occurring in the world’s economy, coupled with accelerating concerns about the sustainability of our planet, never before has there been a greater need for organisations to train and develop their people to manage the impact of these changes. With this revised qualification CIMA remains true to its long and proud history of providing finance professionals with a difference – Chartered Management Accountants – who combine management and finance skills in a unique way and who fully understand...
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