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To travel straight north, the swimmer must aim upstream (westward) to cancel river drift.
If $\phi$ is the angle west of north:
$v_{\text{swim}}\sin\phi = v_{\text{river}} \Rightarrow 20\sin\phi = 10 \Rightarrow \sin\phi = \dfrac{1}{2} \Rightarrow \phi = \mathbf{30ยฐ}$ west of north
The 'Separation of Powers' doctrine was most famously elaborated by:
Montesquieu's 'The Spirit of the Laws' advocated for dividing government into three branches.
The concept of 'avoiding common personnel mistakes' includes all EXCEPT:
Common personnel mistakes to avoid include: hiring wrong people, high turnover, employees not doing their best, discriminatory actions, unsafe practices, inadequate training, and unfair labor practices. Maximizing employee potential is a goal, not a mistake to avoid.
Let the junction temperature be $T$. In steady state, the heat current entering the junction equals the heat current leaving it:
$H_{cu} = H_{br} + H_{st}$
$\frac{K_c A(100 - T)}{L_c} = \frac{K_b A(T - 0)}{L_b} + \frac{K_s A(T - 0)}{L_s}$
Substituting the values:
$\frac{0.92 \times 4 \times (100 - T)}{46} = \frac{0.26 \times 4 \times T}{13} + \frac{0.12 \times 4 \times T}{12}$
$0.02(100 - T) = 0.02T + 0.01T \implies 2 - 0.02T = 0.03T \implies T = 40^\circ\text{C}$
Rate of heat flow in copper rod $H_{cu} = 0.02 \times 4 \times (100 - 40) = 0.08 \times 60 = 4.8 \text{ cal/s}$.
Motor vehicles costing $530,000 were depreciated at 10% straight-line instead of the correct 25%. After incorrect entries: Motor vehicles at cost $530,000; Provision for depreciation $53,000. Which journal entries will correct the error?
Option C is correct.
Correct depreciation = $530,000 × 25% = $132,500
Already charged = $530,000 × 10% = $53,000
Additional needed = $132,500 − $53,000 = $79,500
Entry: Debit Statement of profit or loss $79,500 | Credit Provision for depreciation $79,500
Draft loss for year: $320. Adjustments needed: (1) Irrecoverable debts of $930 recovered; (2) Existing allowance $520, required allowance = 5% of trade receivables $9,600. What is the revised profit or loss?
Option D (Profit of $650) is correct.
Recovery of debt: +$930
Required allowance = 5% × $9,600 = $480; Reduction = $520 − $480 = +$40
Revised = −$320 + $930 + $40 = +$650 profit
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