Accused of Plagiarism in College and Grad School What Now

De Broglie Wavelength Example Problem

This example problem demonstrates how to find the wavelength of a moving electron using de Broglies equation.​ While an electron has properties of a particle, the de Broglie equation may be used to describe its wave properties. Problem: What is the wavelength of an electron moving at 5.31 x 106 m/sec?Given: mass of electron 9.11 x 10-31 kgh 6.626 x 10-34 J ·s Solution: de Broglies equation isÃŽ » h/mvÃŽ » 6.626 x 10-34 J ·s/ 9.11 x 10-31 kg x 5.31 x 106 m/secÃŽ » 6.626 x 10-34 J ·s/4.84 x 10-24 kg ·m/secÃŽ » 1.37 x 10-10 mÃŽ » 1.37 Ã… Answer: The wavelength of an electron moving 5.31 x 106 m/sec is 1.37 x 10-10 m or 1.37 Ã….

Embers - 1520 Words

Sung Jin Moon Professor Brennan ENGL 110 A6 July 8, 2012 Dusty Nostalgia Humans can be acknowledged as dependent species whom need to necessarily rely on other humans to seek happiness in their life. Majority of happiness are originated from the bond and relationship people make with each other. Values and meanings of relationship cannot certainly be measured with tangible objects; yet, respect and feelings of love can only be obtained by truly understanding one another. In a novel, â€Å"Embers,† the author, Sandor Marai, articulates the true friendship between Konrad and Henrik. The dream, passion, and youth which Konrad and Henrik shared burned furiously until lust and envy within human nature had devoured the burning flame. Even though†¦show more content†¦In spite of forty-one years and forty-three days, Henrik presents himself in front of Konrad as if he was expecting Konrad’s return. Henrik could not have faced Konrad with such confidence, without trusting Konrad wholeheartedly. Assurance of Konrad’s re turn is what motivated and inspired Henrik to wait for forty-one years and forth-three days in his lonely castle. As well as Konrad’s return, solid trust between Henrik and Konrad can be identified during the moment of truth. Even though Henrik knows everything regarding Konrad’s attempt of murdering him and being unfaithful with Krisztina, he desperately holds onto the faith which he has on Konrad. His calm and organized emotions and words can be described in the following passage: All these years I have never doubted that you wanted to kill me, and I’ve always pitied you. I know what you felt so exactly that I could have been standing in your place during that terrible instant when you were overwhelmed (185). No matter how much anger Henrik feels toward Konrad, the feelings of hatred and being betrayed cannot possibly overwhelm the friendship built with absolute trust. Instead of holding grudge against Konrad, Henrik rather chooses to protect the trust which he and Konrad have built up. Trust in their friendship has not only kept them heart to heart for forty-one years and forty-three days, it also guided Henrik to differentiate the darkness from light of their past. Henrik and Konrad’sShow MoreRelatedâ€Å"the City of Ember† Analysis Essay893 Words   |  4 Pagesâ€Å"City of Ember† Analysis This essay will explore the movie â€Å"City of Ember†. The first time I watched â€Å"City of Ember† it was purely for the enjoyment of watching a film with my three young sons. I took little note of the style, texture or structure of the film. However, after having read the text from week one and two and reacquainting myself with the film yesterday I have come to appreciate the film for more than just the family aspect that first drew me to watch. Now I can appreciate the actionRead MoreThe City of Ember904 Words   |  4 PagesThe City Of Ember â€Å"The City Of Ember†, the first â€Å"Book Of Ember†, was written by Jeanne DuPrau and published in 2003. This is a â€Å"science fiction for those who do not like science fiction† (Voice of Youth Advocates, Starred). The story was about Ember, a city underground that is running out most of energy and supplies. Ember is covered by the darkness and colorlessness. In the city of Ember, Lina Mayfleet and Doon Harrow are trying to find a new world that has light. Following the Instruction ofRead MoreEmbers Essay1359 Words   |  6 PagesEmbers: An Analysis of Friendship There are over six billion people on Earth today. Each of those people has countless relationships, which extend further into an immense network of relations among thousands of individuals. These relations can be romantic, professional, unconditional, mutual, or the strongest of all, friendship. 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These two auras dominate our world and culture, can be found in the most basic of conversation, from peasant to president, and yet no one can truly define them. In the poem â€Å"The Tyger† by William Blake, he makes an attempt to illustrate his feelings on evil and all that it represents. There is no definite answer given, yet a pictureRead MoreThe Fall of Rome and Nazi Germany697 Words   |  3 Pageshistory. Political Corruption and the fall of government are one of the main reasons why societies fail. Lina and Doon have found many things in the City of Ember. One of them leading through the pipeworks, to the Mayors â€Å"Secret Hiding Place†. They had discovered that the Mayor had been stealing food from the citizens in Ember, when everyone else actually needed the supplies more than him. 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In my book the mayor was corrupt and kept secrets from everyone.â€Å" â€Å"So first mayor will pass the box to the next mayorRead MoreFallen Societies of Germany, China, Sierra Leone, and the Fictional Society of Ember625 Words   |  2 PagesGermany, China, Sierra Leone, and the fictional society of Ember, are all examples of how once great societies fall. All of these societies fell due to corrupt leaders, resource scarcity, and sickness. The society of Ember, China, Sierra Leone, and Germany, have fallen due to corrupt leader, resource scarcity, and sickness. The city is experiencing blackouts and the mayor isn’t trying to resolve the problem and tell the citizens of Ember the truth. â€Å"And the lights flickered, and flickered again

Fundamentals of Accounting The Investment Process

Question: Describe about the Fundamentals of Accounting for The Investment Process. Answer: Introduction The following report covers the financial performance of the organization given in the present case study considering the three financial years. The organization Tatua is an autonomous and independent company engaged in the business of dairy established in 1914 in New Zealand. The organizations factory situated at Tatuanui, Morrinsville near the region of North Island. The Shareholders of the company took a decision to sell the organization to Mathew since he is interested in dairy farming and keen on acquiring the company. Accordingly, the report presents the analysis of the financial statements of the company to evaluate the performance and its financial position considering the accounting years 2013, 2014 and 2015. The analysis has been presented to determine the financial results of Tatua for the purpose of investment reasons of selling the organization despite of having increased earnings. In order to analyze the financial performance, the financial ratios on profitability tool have been considered along with the liquidity, efficiency, market prospect and solvency ratios. Further, investment decision can be evaluated by considering net present value (NPV) or payback period. However, such analysis using financial ratios provides certain limitations along with its purpose to determine the efficiency of the capital employed, resources and other assets. The primary limitation involves in the financial ratio analysis is that operation of companies in different industries incorporate different ecological conditions in terms of legal regulations, market economy. Hence, accurate result in comparison of two companies may not be possible including the affects of different assumptions and estimates. Discussion Analysis of the financial statements Financial ratios 2015 2014 2013 1. Profitability Net profit % Net Profit/ Total Revenue 289/4750 119/4676 86/4600 0.06 0.03 0.02 Gross profit % (Total Sales- Cost of Goods Sold)/ Total Sales Overall 2029/4750 1787/4676 1700/4600 0.43 0.38 0.37 Whipped cream (3763-1882)/3763 (3360-1915)/3360 (3200-1920)/3200 0.50 0.43 0.40 Cheese sauce (987-839)/987 (1316-974)/1316 (1400-980)/1400 0.15 0.26 0.30 Return on assets Net Income/ Average Total Assets 289/1902 119/1893 86/1724 0.15 0.06 0.05 Return on owner's equity Net Income/ Shareholder's Equity 289/1055 119/945 86/721 0.27 0.13 0.12 Increase in net operating profit 170 33 - Change in total sales 74 76 - Change in whipped cream sales 403 160 - Change in cheese sauce sales -329 -84 - Selling and distribution expenses % Selling and distribution expenses/Net Sales 1119/4750 1066/4676 1051/4600 0.24 0.23 0.23 Administration and general expenses % Administration and general expenses/Net Sales 400/4750 395/4676 365/4600 0.08 0.08 0.08 Financial expenses % Financial expenses/Net Sales 78/4750 148/4676 156/4600 0.02 0.03 0.03 2. Financial stability Working capital ratio Current Assets/ Current Liabilities 1348/692 1334/693 1119/748 1.95 1.92 1.50 Liquidity ratio (Current Assets- Inventory- Prepaid expenses)/ Current Liabilities (1348-404)/692 (1334-327)/693 (1119-276)/748 Age of trade creditors 1.36 1.45 1.13 Equity ratio Total Equity/ Total Assets 0.37 0.37 0.29 Interest cover Earnings before interest and taxes/ Interest expenses 77.05 45.69 39.34 3. Asset Utilization Stock turnover Net sales/Inventory 11.76 14.30 16.67 Age of debtors Sales/ Accounts Receivable 9.22 7.06 6.67 Total asset turnover ratio Net sales/Total Assets 2.50 2.47 2.67 Current asset turnover ratio Net sales/Current Assets 3.52 3.51 4.11 Table 1: Financial Ratio (Source: Created by Author) Interpretation Profitability ratio: Profitability ratio of an organization indicates the financial performance during the accounting year by measuring the various elements of incomes and expenses. It includes net profit ratio, gross profit ratio, return on assets, return on equity, increase in net profit and other expenditure ratios calculated on the basis of sales of the organization (Kumari Prasad, 2015). Net profit percentage or ratio indicates the efficiency of the company to earn overall profit including manufacturing costs and other indirect business operation expenses. In case of Tatua Company the profitability ratio has been analyzed for the years 2013, 2014 and 2015 which evaluates the financial performance. The net profit ratio of the organization reflects the increasing trend during the three years however, the percentage increase was lower in the year 2014 at 0.03 from 0.02 ratios in 2013 but it increased at 0.06 ratios, which was around 3% in 2015. It indicates the company was efficie nt in covering all the business expenses by generating given sales revenue with the increasing growth rate. Gross profit ratio of the organization states the performance efficiency to cover the total cost of goods sold through the generation of sales revenue considering the overall sales including sales on individual products (Spronk, Steuer Zopounidis, 2016). Gross profit ratio on whipped cream reflected increase during the three financial years 2013, 2014 and 2015 at 0.40, 0.43 and 0.50. On the contrary, sales from cheese sauce reflected decreasing trend during the year 2014 and 2015 compared to the sales in the year 2013. The gross profit ratio from the sale of cheese sauce measured at 0.30, 0.26 and 0.15 during the year 2013, 2014 and 2015 respectively. However, increase in sales from whipped cream at higher percentage reflected increase in overall sales revenue at lower percentage. The increase in overall sales amounted only by merely 1% in the year 2014 and by 5% in the year 2015. Fig 1: Net profit and gross profit (Source: Created by Author) Profitability ratio on return on assets reflects the efficiency of the organization to generate income from the employment of current asset and long- term assets (Cucchiella, DAdamo Gastaldi, 2015). The organization earned return on assets at 0.15 ratio during the year 2015, which was lower in the year 2014 at the ratio of 0.06 and 0.05 in the year 2013. It can be analyzed that Tatua Company is efficient in managing the sources of assets to generate business income that increased during each of the year. Similarly, return on owners equity indicates the companys performance through the employment of shareholders capital during the financial year (Li, 2015). The company seemed to have increased income from the employment of shareholders capital, which increased at higher percentage during the year 2015. The return on owners equity was measured at a ratio of 0.12, which increased by 1% in the year 2014 and by 14% during the year 2015 indicating the optimum utilization of capital fund d uring the year 2015 to operate the dairy business. The result on financial ratios of the company for increase in net operating profit reflects increase at higher percentage during the year 2015 at $170,000 whereas the increase in 2014 was only $33,000. The result reflects the operation of dairy business from the sale of whipped cream in an efficient manner since the cheese sauce sales was not sold at increasing rate. On the contrary, change in sales from whipped cream reflected increase by an amount $403,000 during the year 2015 whereas the sales in 2014 increased by only $160,000. However, sales from cheese sauce reflected decreased trend indicating the lower demand for the products in the recent years. However, ratio on expenses for selling and distribution, administration expenses and financial expenses were almost stable during the three years indicating the efficient cost structure management. Financial Stability: Financial stability indicates the efficiency of the organizations with respect to the available funds and current assets to meet the obligations and liabilities during the financial years (Bodnaruk Simonov, 2015). The financial stability is measured by the working capital ratio, liquidity ratio, trade creditors period, equity ratio and interest coverage ratio. Investment decision highly depends on the financial stability of the organization, which indicates how efficiently the organization can pay its obligations (Aoki Nikolov, 2015). The working capital ratio of Tatua organization during the three years reflected more than 1 but less than 2 which is a standard ratio. During the year 2015, the organizations working capital ratio was 1.95, which indicates the current assets are 1.95 times higher than the current liabilities. On the other hand, working capital ratio during the year 2014 was less with 1.92 times and that in the year 2013 was 1.50 times that was le ss as compared to the other two years. However, the liquidity ratio during the year 2015 was less than that of the year 2014 with 1.36 v 1.45 times while the liquidity ratio in the year 2013 was only 1.13. Equity ratio of the organization reflected almost stable results during the three years indicating the employment of assets and capital funds to maintain the business stability. Credit period indicates the rolling time of the payments to the company for realizing the trade payments, which was less in 2015 stating the immediate collection of payments. During the year 2013, the credit period was 1.13 indicates the immediate payment period, which was higher in other two years. Further, interest coverage ratio determines the capacity of the organization to meet the payment of interest cost on due time (Luo et al., 2015). Tatua Company reflected higher ratio during the year 2015 indicating the 77.05 times earnings to meet the financial expenses while it was 45.69 times and 39.34 times during 2014 and 2013 respectively. The finance cost of the organization during the three financial years was low while the earnings before interest and tax was higher shows the stable financial leverage stru cture. Fig 2: Total Equity (Source: Created by Author) Asset Utilization: The efficiency of the organization to measure the performance and financial position, it is significant to determine how efficiently an organization can utilize its assets in order to generate income (Song, Li Drake, 2015). The stock turnover ratio measures the efficiency to control the production and inventory level. Hence, higher the inventory ratio, efficient is the organization since it indicates the moderate and optimum utilization of funds to acquire the production resources. During the year 2013, the company had highest inventory ratio 16.67 while it was lowest in the year 2015 11.76 times. The ratio indicates that the company used higher amount of funds to acquire more quantity in the years 2015 and 2014, as a result of which the liquidity ratio declined. Further, the debtors period indicates the ability to use the assets to recover the payments of credit sales (Shaverdi et al., 2016). During the year, 2015 the organizations payback period was highest 9.22 v 7.06 v 6.67 indicating the efficiency in conversion of cash from the credit sales in the year 2013 since the payback period was lowest. It represents that the gap between the credit sales and collection of payment increased to 9.22 times in the year 2015 from 7.06 times in the year 2014, hence it affected the liquidity of the organization. Asset utilization ratio is also measured by total asset turnover ratio by considering net amount of sales generated during the year and total assets employed in the business. This ratio represents the ability of generating income from the employment of total asset resources including current and non- current assets (Umadevi Babu, 2015). Tatua organizations total asset turnover ratio was measured at 2.67 for the year 2013 which reflected declined result in subsequent years 2014 and 2015. However, the ratio increased in the year 2015 compared to that of 2014 i.e. 2.50 v 2.47 which represents improvement in the utilization of the organizational a ssets. Similarly, current asset turnover ratio indicates the optimum utilization of current asset resources to generate income in an efficient manner. This ratio is measured by using total current assets employed by the organization and the value of net sales earned which is considered efficient if it is higher (Cull et al., 2015). Current asset turnover ratio of Tatua Company was determined at 3.52 times in the year 2015, which was higher in the year 2013 by around 1%. It indicates the organization was less efficient in utilizing the current asset resources to earn sufficient income and maximize revenue during the years 2014 and 2015. Fig 3: Current assets, non- current assets and total assets (Source: Created by Author) Considering the industrial benchmark for the profitability ratio of the industry the net profit percentage reflected increased earnings during the year 2015 at 6.5%. As the organizations profit ratio for 2015 was around 6% in the year 2015, it can be said that the profit earning standard was in line. However, during the year 2013 and 2014 the organizational benchmark was lower than that of industry (4%, 5%). Similarly, other ratios on trade credit period, stock turnover and debtors period reflected almost equivalent benchmark with the industry results. However, equity ratio of industry during the years 2015, 2014 and 2013 was higher (50%, 45% and 40%) while that of organization was lower hence, Tatua company is required to utilize its assets to generate value for equity. Moreover, the business operation of Tatua Company also depends on the non- financial aspects like economic structure, human resources, infrastructure which seemed to be favorable during 2015. Conclusion In view of the above discussion, it can be concluded that the report followed the relevant information on Tatua organization with respect to the business structure and financial information. The report has been presented to form opinion for acquisition of the company by Mathew by analyzing the performance and efficiency for three accounting years 2015, 2014 and 2013. For measuring and analyzing, the performance of the industry in terms of certain profitability ratios has also been considered. In order to determine the investment decision, the financial ratio model has been considered by measuring profitability, financial stability and efficiency of utilization of assets. The profitability ratio determines the increase in net income, gross profit and overall sales of the company during the financial year 2015. However, in case of sales revenue for individual product reflected growth for whipped cream while the sales of cream sauce declined in the recent years. It represented that the organization was required to focus on the sales of cream sauce more since the overall sales percentage increased at a lower rate. However, change in net operating income and change in net sales represented increased results but for cheese sauce, change in net sales during the years 2015 and 2014 was negative. Considering the financial stability ratio working capital ratio represented increased results while the liquidity ratio was declined in the recent year 2015. Interest coverage ratio reflected increased in the year 2015 at high percentage which represents the efficiency of the company to pay back financial charges on time. Moreover, the asset utilization represented o rganizational efficiency in managing the asset resources in order to generate sales which was positive at lower percentage. Recommendation The financial analysis in overall perspective represents attractive condition of the organization since, its profitability ratio and financial stability disclosed increased results. Considering the profitability ratio of the industry, the results of Tatua Company were equivalent for the year 2015 which was quite lower during the year 2013. In view of the sales revenue from cheese sauce, the management of the company should manage its resources and marketing strategy to increase the sales revenue. Further, in view of the asset utilization ratio, the company seemed to earn lower income from asset resources in 2015 and 2014 compared to that in 2013. Similarly, the rolling period to maintain the inventory system also increased during the year 2015 along with the increase in debtors collection period that indicates the conversion of cash takes time affecting the liquidity of the company. On the contrary, the overall performance of the organization was profitable that represents the busine ss growth in future ignoring the asset management. Hence, if Mathew acquires the company, the major concerns would be business on cheese sauce and overall management of asset and equity of the company. Therefore, the investment can be said to be viable for Mathew in view of its sustainable growth in future years. Reference List Aoki, K., Nikolov, K. (2015). Bubbles, banks and financial stability.Journal of Monetary Economics,74, 33-51. Bodnaruk, A., Simonov, A. (2015). Do financial experts make better investment decisions?.Journal of financial Intermediation,24(4), 514-536. Cucchiella, F., DAdamo, I., Gastaldi, M. (2015). Financial analysis for investment and policy decisions in the renewable energy sector.Clean Technologies and Environmental Policy,17(4), 887-904. Cull, R., Li, W., Sun, B., Xu, L. C. (2015). Government connections and financial constraints: Evidence from a large representative sample of Chinese firms.Journal of Corporate Finance,32, 271-294. Kumari, G. S., Prasad, M. S. V. (2015). A Comparative Study of the Financial Performances of Selected Public and Private Sector Banks.IUP Journal of Bank Management,14(4), 7. Li, X. (2015). Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), 555-582. Luo, X., Wang, H., Raithel, S., Zheng, Q. (2015). Corporate social performance, analyst stock recommendations, and firm future returns.Strategic Management Journal,36(1), 123-136. Shaverdi, M., Ramezani, I., Tahmasebi, R., Rostamy, A. A. A. (2016). Combining Fuzzy AHP and Fuzzy TOPSIS with Financial Ratios to Design a Novel Performance Evaluation Model.International Journal of Fuzzy Systems,18(2), 248-262. Song, D. P., Li, D., Drake, P. (2015). Multi-objective optimization for planning liner shipping service with uncertain port times.Transportation Research Part E: Logistics and Transportation Review,84, 1-22. Spronk, J., Steuer, R. E., Zopounidis, C. (2016). Multicriteria decision aid/analysis in finance. InMultiple Criteria Decision Analysis(pp. 1011-1065). Springer New York. Umadevi, C., Babu, P. C. (2015). The Effect of Asset Management Practices on Profitability in Select Textile Companies in India.The International Journal of Business Management,3(8), 142.