I. Pricing
A. Cost-Based Pricing Techniques
• Cost Plus Pricing: Price = Total Cost + Mark-up.
• Marginal Cost Pricing: Ignores fixed costs; based on marginal cost and contribution.
– Merits: Efficient pricing guidance, useful across product life cycles.
– Demerits: Complex for accountants; not useful with fluctuating costs.
B. Objective-Based Pricing
• Target Return Pricing: Price set to achieve desired ROI.
• Profit Maximization: Price = Cost + Profit margin.
• Sales Maximization:...
current ratio:It is a liquidity ratio that shows the relationship between a firm's current assets and current liabilities to measure its ability to pay short-term debts.Current Ratio-Current Liabilities/Current Assets
accounting:Accounting is the process of recording, classifying, summarizing, and interpreting financial transactions to know the profit or loss and the financial position of a business.
Profitability ratio:Profitability ratio is a financial ratio that measures a firm's ability to earn
Pierre Corneille, né à Rouen, étudie le droit mais se passionne vite pour le théâtre. Il commence avec la comédie Mélite (1630), puis écrit plusieurs pièces comme La Galerie du Palais, L’Illusion comique et Médée. Ses premières comédies sont élégantes et légères, sans vraie leçon morale.
En 1637, il devient célèbre avec Le Cid, une tragi-comédie qui provoque la « querelle du Cid » car elle ne respecte pas les règles classiques et raconte un amour jugé immoral. Malgré
Supply Chain Risk Management (SCRM) is the process of identifying, assessing, and mitigating risks that can disrupt supply chain operations.
Categories of Supply Chain Risks
Demand Risks
Uncertain or fluctuating customer demand. Forecasting errors, promotional spikes.
Supply Risks
Supplier failure, shortages, quality issues, price fluctuations.
Operational Risks
Machine breakdowns, labour strikes, capacity limitations.
Transportation & Logistics Risks
Delays, accidents,
PGP performs compression before encryption to reduce message size and improve security. Compression removes redundancy so encrypted output becomes smaller, faster to transmit, and harder to analyze because repeated patterns disappear. The most commonly used algorithm is ZIP (LZ77-based) inside PGP. The process is:
Message → Compression → Encryption → Transmission → Decryption → Decompression.
Compression helps hide patterns in plaintext, making cryptanalysis
Definition:
Cryptanalysis is the process of studying and breaking encryption to recover plaintext or the secret key without knowing the key.
Purpose:
The purpose of cryptanalysis is to find weaknesses in a cryptographic algorithm, recover hidden plaintext or keys, check how strong the encryption is, and determine how easily an attacker can exploit the system.
Working:
Attacker collects ciphertext.
Makes guesses or analyzes patterns in the encryption.
Tries decrypting
PRINCIPLES OF ART: Balance, emphasis, movement, proportion, art. rhythm, unity, and variety; the means an artist uses to organize elements within a work of Rhythm A principle of design that indicates movement, created by the careful placement of repeated elements in a work of art to cause a visual tempo or beat. Balance A way of combining elements to add a feeling of equilibrium or stability to a work of art. Major types are symmetrical and asymmetrical. Emphasis (contrast) A way of combining elements...
1.Decide column type & operating conditions
Select material, design pressure, temperature, and code (IS/ASME).
2.Process height calculation
1) No. of trays × tray spacing or packed bed height. 2) Add demister / redistributor height.
3.Add mechanical allowances
1) Top vapour disengagement height. 2) Bottom liquid sump height. 3) Head heights (dished/ellipsoidal). 4) Nozzle and maintenance clearances.
4.Total geometric height
Final height = internals height + heads + clearances
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