Financial accounting involves recording, classifying, summarizing, and reporting financial transactions to provide an accurate view of a business's financial health for external stakeholders like investors and creditors.[1][3]
## Concept
Financial accounting follows standardized principles such as GAAP or IFRS to ensure uniformity and transparency in preparing statements like the balance sheet, income statement, and cash flow statement. It focuses on historical, quantitative data from past transactions,
Close Reading: Deep analysis of text (novel, poem, film, song, image) focusing on word choice, literary devices, structure, and themes; the goal is to study text carefully, make an evidence-based interpretation, and support claims with key moments (“proof”). Death of the Author: – Roland Barthes (1967) argues that meaning belongs to the reader, not the author; the author’s intention is irrelevant/unreliable, and all interpretations are valid if the text supports them. New Historicism: posits
OS FIT & SUSTAINABILITY
Fit = alignment between Market Requirements (MR) and Operations Resources (OR).
Good fit → strong performance; Misfit → poor results + higher risk.
Line of Fit: ideal balance MR ↔ OR.
Tight Fit: very efficient, low waste, but fragile if market changes.
Loose Fit: more flexible and adaptable, safer in dynamic markets.
Moving from A → B (improvement) temporarily causes misfit and risk.
Sustainability = maintain fit AND improve capabilities over time.
Two sides:
12: Primary Visual Cortex
1) Why is the primary visual cortex often called the “striate” cortex?
It’s called striate cortex because, under the microscope, layer IV has a visible stripe (the line of Gennari) made by dense bands of myelinated axons arriving from the lateral geniculate nucleus (LGN). This distinct striation gives V1 its name and marks the major input layer that separates it from other cortical regions.
2) From where does primary visual cortex receive its input, and to where...
The environment is the foundation of all life on Earth. It includes air, water, soil, plants, animals, and the natural systems that support them. In recent decades, rapid industrialisation, population growth, and urbanisation have placed tremendous pressure on the environment. Problems such as air pollution, deforestation, climate change, and loss of biodiversity have become serious global concerns. These issues threaten the health and well-being of all living beings,
Short Essay: Structure of a Business Proposal
A business proposal is a formal document that presents a plan, idea, or solution to a problem. It aims to persuade an organisation or individual to approve or support the proposal. A well-structured business proposal increases clarity, professionalism, and the chances of acceptance. Its structure generally includes several important components.
The first part of a business proposal is the cover letter, which briefly introduces the proposal, addresses
UNIT – I
1. Introduction to Computer Communications and Networking Technologies
Computer communications and networking technologies refer to the systems, tools and methods that allow computers and digital devices to exchange data efficiently. These technologies include hardware components like routers, switches and transmission media, along with software protocols that control communication. Networking enables resource sharing, remote access, distributed computing, and real-time data transfer
1 What is the use of ALV. Ans: ALV (ABAP List Viewer) is a powerful tool in SAP that facilitates the creation and display of reports with enhanced functionalities and features. It is widely used in SAP to present data in a structured and user-friendly manner. ALV is part of the SAP GUI and is used to generate reports and tables that provide users with various options for interacting with data.
2. What do you mean by 3-tier Architecture in SAP ABAP Please Explain.? Ans: SAP R/3 architecture is a...
👉 Pointers in C
A pointer is a variable that stores the memory address of another variable. They are essential in C for dynamic memory allocation, array manipulation, and implementing complex data structures.
1. Declaring and Initializing Pointers
A pointer variable must be declared to hold the address of a specific data type.
A. Declaration
The asterisk (*) is the dereference operator or value-at-address operator. When declaring a pointer, it signifies that the variable is a pointer to a specific