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What mass of sucrose (C$_{12}$H$_{22}$O$_{11}$, molar mass = 342 g mol$^{-1}$) is required to prepare 2 L of a 0.1 M aqueous solution?
Moles needed $= M \times V = 0.1\ \text{mol/L} \times 2\ \text{L} = 0.2\ \text{mol}$
Mass $= 0.2 \times 342 = \mathbf{68.4\ \text{g}}$
There is considerable debate about what constitutes the world's “first” newspaper. The World Association of Newspapers recognises Relation (France, 1605) as the first newspaper. However, the first titled English-language private newspaper was The Corrant, published in London in 1621. The first American newspaper was Publick Occurrences, published in Boston in 1690, though it was suppressed after a single issue by colonial authorities. The first English daily newspaper was the Daily Courant, founded by Samuel Buckley on 11 March 1702. The question asks for “first regular English-language newspaper” — this refers to The Corrant, London, 1621. Students must carefully distinguish between the first French newspaper (La Gazette, 1631), the first American newspaper (Publick Occurrences, Boston, 1690), and the first English daily (Daily Courant, 1702).
The interrelationship of HR functions suggests that:
HR functions are interconnected - staffing affects training needs; training affects performance; performance affects compensation; compensation affects retention; retention affects staffing. Effective HRM requires understanding and managing these interdependencies.
Sales ledger control account balance at end of July: $20,000. During August: Credit sales $150,000; Receipts from customers $135,000; Returned (dishonoured) cheques $5,000; Returns inwards $11,000. What was the closing balance?
Option C ($29,000) is correct.
Opening $20,000 + Credit sales $150,000 + Returned cheques $5,000 − Receipts $135,000 − Returns inwards $11,000 = $29,000
Dishonoured cheques are added back as the debt is reinstated.
For a levered firm (a firm that uses debt financing), which of the following ratios would ideally indicate the highest return to equity shareholders?
A levered firm uses debt, which creates a financial leverage effect. When a firm earns more on borrowed funds than it pays in interest, the surplus accrues to equity shareholders — amplifying returns. Return on Common Equity (ROE) $= \dfrac{\text{Net Income}}{\text{Shareholders' Equity}}$ captures this magnified return because the denominator (equity) is smaller when the firm uses debt. ROA and ROCE use total assets or capital employed (including debt) as the base, which dilutes the leverage effect.
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