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The IFJ Declaration of Principles (adopted 1954, amended 1986 in Helsingör) specifically defines the following as grave professional offences for journalists:
- Plagiarism
- Malicious misrepresentation
- Calumny, slander, libel, and unfounded accusations
- Acceptance of a bribe in any form in consideration of either publication or suppression of information
Expressing personal political opinions in editorial content is not listed as a grave professional offence in this declaration. The declaration also requires journalists to: respect truth, defend freedom of information, report only facts of known origin, use only fair methods to obtain news, rectify inaccurate information, observe professional secrecy regarding sources, and be aware of discrimination. The code emphasises that journalists should recognise “in professional matters the jurisdiction of colleagues only, to the exclusion of every kind of interference by governments or others.”
Which items appear in the credit column of a trial balance?
Option D is correct.
- Discounts received — income from suppliers, credit balance.
- Returns outwards (purchases returns) — reduces purchases expense, credit balance.
Discounts allowed and returns inwards are debit balances.
Using the graph of Energy Used per Meter vs. Speed for running and walking: at what speed $s$ (in miles per hour) is the energy used per meter during running exactly twice the energy used per meter during walking? Based on the graph, $s$ lies between:
From the Energy vs. Speed graph:
- The walking curve rises gradually from about 75 J/m at low speed to roughly 150 J/m around 4–5 mph.
- The running curve starts high (~150 J/m at low speed) and decreases to a minimum around 4 mph, then rises again.
We look for the speed where the running energy is exactly double the walking energy. By reading the graph carefully:
At $s \approx 2.7$ mph: running energy ≈ 150 J/m, walking energy ≈ 75 J/m. Running = 2 × walking. ✓
This speed falls in the range 2.5 to 3.0 mph.
Budgeted data for 6,000 units:
- Variable manufacturing: $90,000
- Variable selling: $6,000
- Fixed manufacturing: $54,000
- Fixed admin: $21,000
Selling price is $40 unit. How many units must be sold to reach a target profit of $45,000?
1. Variable Cost per unit = ($90,000 + $6,000) / 6,000 = $16.
2. Contribution per unit = $40 - $16 = $24.
3. Total Fixed Costs = $54,000 + $21,000 = $75,000.
4. Required Units = (Fixed Costs + Target Profit) / Contribution = ($75,000 + $45,000) / $24 = 5,000 units.
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