Appearance
question:How do upstream and downstream sales differ in consolidated financial statements, even when the ownership percentage is 100%?
answer:Upstream and downstream sales differ in consolidated financial statements, even when the ownership percentage is 100%, due to the impact they have on the unrealized profits recognized by the parent and subsidiary companies. In an upstream sale, the subsidiary sells goods or services to its parent company. The unrealized profit on this sale is eliminated from the subsidiary's net income and recognized in the parent company's net income. This is because the parent company will eventually realize this profit when it sells the goods or services to an external customer. In a downstream sale, the parent company sells goods or services to its subsidiary. The unrealized profit on this sale is eliminated from the parent company's net income and recognized in the subsidiary's net income. This is because the subsidiary company will eventually realize this profit when it sells the goods or services to an external customer. The following example illustrates the difference between upstream and downstream sales in consolidated financial statements: Assume that a parent company owns 100% of a subsidiary company. The subsidiary sells goods to the parent company for 120,000, and the cost of goods sold is 100,000. At the end of the year, 30% of these goods remain unsold. Upstream Sale: The unrealized profit on the upstream sale is 20,000 x 30% = 6,000. The parent company's net income is adjusted by adding back the unrealized profit, resulting in an adjusted net income of 80,000 + 6,000 = 86,000. The subsidiary's net income is adjusted by deducting the unrealized profit, resulting in an adjusted net income of 30,000 - 6,000 = 24,000. Downstream Sale: The unrealized profit on the downstream sale is 20,000 x 30% = 6,000. The parent company's net income is adjusted by deducting the unrealized profit, resulting in an adjusted net income of 80,000 - 6,000 = 74,000. The subsidiary's net income is adjusted by adding back the unrealized profit, resulting in an adjusted net income of 30,000 + 6,000 = 36,000. As you can see, the overall consolidated net income is the same regardless of whether the sale is upstream or downstream. However, the adjusted net income of the parent and subsidiary companies will differ.
question:Find the projection of vector mathbf{v}_1 = left(frac{7}{3}, frac{2}{3}, -frac{5}{3}, -frac{7}{3}right) onto vector mathbf{v}_2 = left(3, frac{7}{3}, -frac{7}{3}, -frac{5}{3}right).
answer:The projection of vector mathbf{v}_1 onto vector mathbf{v}_2 is calculated using the formula: text{proj}_{mathbf{v}_2} mathbf{v}_1 = frac{mathbf{v}_1 cdot mathbf{v}_2}{|mathbf{v}_2|^2} cdot mathbf{v}_2 First, compute the dot product of mathbf{v}_1 and mathbf{v}_2: mathbf{v}_1 cdot mathbf{v}_2 = left(frac{7}{3}right) cdot 3 + left(frac{2}{3}right) cdot frac{7}{3} - left(frac{5}{3}right) cdot frac{7}{3} - left(frac{7}{3}right) cdot frac{5}{3} = 7 + frac{14}{9} - frac{35}{9} - frac{35}{9} = 7 - frac{56}{9} = frac{63}{9} - frac{56}{9} = frac{7}{9} Next, find the magnitude of mathbf{v}_2: |mathbf{v}_2|^2 = 3^2 + left(frac{7}{3}right)^2 + left(-frac{7}{3}right)^2 + left(-frac{5}{3}right)^2 = 9 + frac{49}{9} + frac{49}{9} + frac{25}{9} = frac{81 + 49 + 49 + 25}{9} = frac{204}{9} = frac{68}{3} So, the projection is: text{proj}_{mathbf{v}_2} mathbf{v}_1 = frac{frac{7}{9}}{frac{68}{3}} cdot left(3, frac{7}{3}, -frac{7}{3}, -frac{5}{3}right) = frac{7}{68} cdot left(3, frac{7}{3}, -frac{7}{3}, -frac{5}{3}right) = left{frac{21}{68}, frac{49}{204}, -frac{49}{204}, -frac{35}{204}right} The final answer in decimal form: left{frac{147}{68}, frac{343}{204}, -frac{343}{204}, -frac{245}{204}right}
question:Compute the equation of the tangent line to the function {eq}f(x) = frac{xe^{x^2} + 6}{sqrt{3 + cos(2x)}} {/eq} at the point where {eq}x = 0 {/eq}.
answer:Given the function: {eq}f(x) = dfrac{xe^{x^2} + 6}{sqrt{3 + cos(2x)}} {/eq} To find the tangent line at {eq}x = 0 {/eq}, we need the point {eq}(0, f(0)) {/eq} and the slope {eq}m = f'(0) {/eq}. First, calculate {eq}f(0): {/eq} {eq}begin{align*} f(0) &= dfrac{0e^{0^2} + 6}{sqrt{3 + cos(2(0))}} &= dfrac{6}{sqrt{3 + 1}} &= dfrac{6}{sqrt{4}} &= dfrac{6}{2} &= 3 end{align*} {/eq} The point is {eq}(0, 3) {/eq}. Next, differentiate {eq}f(x) {/eq} to find the slope {eq}m {/eq}: {eq}f'(x) = dfrac{sqrt{3 + cos(2x)}cdot left (2x^2 e^{x^2}+e^{x^2} right )+frac{sin(2x)(xe^{x^2} + 6)}{sqrt{3 + cos(2x)}}}{3 + cos(2x)} {/eq} Evaluate {eq}f'(0): {/eq} {eq}begin{align*} f'(0) &= dfrac{sqrt{3 + cos(0)}cdot left (2(0)^2 e^{0^2}+e^{0^2} right )+frac{sin(2(0))(0e^{0^2} + 6)}{sqrt{3 + cos(0)}}}{3 + cos(0)} &= dfrac{sqrt{4} cdot left (0+1 right )+frac{0(6)}{sqrt{4}}}{4} &= dfrac{2+0}{4} &= dfrac{1}{2} end{align*} {/eq} So the slope {eq}m = dfrac{1}{2} {/eq}. Now, we can write the equation of the tangent line using the point-slope form: {eq}y - y_1 = m(x - x_1) {/eq} Substituting the point {eq}(0, 3) {/eq} and the slope {eq}m = dfrac{1}{2} {/eq}, we get: {eq}y - 3 = dfrac{1}{2}(x - 0) {/eq} Simplify the equation: {eq}y - 3 = dfrac{1}{2}x {/eq} Add 3 to both sides: {eq}y = dfrac{1}{2}x + 3 {/eq} The equation of the tangent line is {eq}bf{y = dfrac{1}{2}x + 3}. {/eq}
question:Find all real solutions to the equation frac{-160x^2 - frac{2240x}{9} - frac{550}{9}}{-frac{1840x}{9} - frac{2300}{9}} = 0.
answer:To find the real solutions, we only need to focus on the numerator since the denominator cannot be zero (to avoid division by zero). Set the numerator equal to zero: -160x^2 - frac{2240x}{9} - frac{550}{9} = 0 To simplify, we can multiply through by the common denominator 9 to clear the fractions: -1440x^2 - 2240x - 550 = 0 Now, factor out any common factors: -5(288x^2 + 448x + 110) = 0 The equation will be satisfied if any of the factors are zero. The quadratic in the parenthesis does not factor easily, so we can use the quadratic formula: x = frac{-b pm sqrt{b^2 - 4ac}}{2a} For the quadratic 288x^2 + 448x + 110, we have a = 288, b = 448, and c = 110: x = frac{-448 pm sqrt{448^2 - 4 cdot 288 cdot 110}}{2 cdot 288} Calculating the values inside the square root and simplifying, we get: x = frac{-448 pm sqrt{200704 - 126720}}{576} x = frac{-448 pm sqrt{73984}}{576} x = frac{-448 pm 272}{576} This gives us two possible values for x: x_1 = frac{-448 + 272}{576} = frac{-176}{576} = frac{-11}{36} x_2 = frac{-448 - 272}{576} = frac{-720}{576} = frac{-5}{4} However, since x_2 = frac{-5}{4} does not satisfy the original equation (it would make the denominator zero), the only real solution is: x = -frac{11}{36} Therefore, the set of all real solutions is left{left{xto -frac{11}{36}right}right}.