Process Costing and Standard Costing: Examples and Calculations

Posted by on Mar 9, 2025 in Mathematics | 0 comments

Process Costing System

Process Costing Example:

Company ”Alfa” produces product ”Y” through two production phases: assembly and testing. At the beginning of 200X, there was no work-in-progress balance. During 200X, they started production of 800 units of product ”Y”. Of these, 350 units were finished at the end of the period, and 450 units remained in the production process. All 450 unfinished units of product ”Y” have passed the assembly phase and are in the testing phase.

During 200X, the

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Technical English: Vocabulary and Grammar

Posted by on Mar 9, 2025 in Mathematics | 0 comments

Prepositions with Nouns

Dependant Prepositions (Preposition + Noun)

In theory, in practice, in advance, on purpose, by heart, at the latest, by chance, on the news (referring to a specific item), in the news (these days, generally), in a very bad mood, in the end (at last, finally), by mistake, for nothing, on good terms, on principle, in principle, in debt, against the law, as a rule.

Dimensional Accuracy

Key concepts: precision and tolerance, size, shaft, bolt.

  • Allowed/Permissible: Acceptable variations.
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Basic Geometric Concepts and Definitions

Posted by on Mar 9, 2025 in Mathematics | 0 comments

Magnitude

Magnitude: A property of objects, considered individually with respect to other properties it may have. It is required to be measurable, in the sense that it is possible to represent it by numbers.

Extensive vs. Intensive Magnitudes

  • Extensive: It is possible to define the sum between different quantities of that magnitude, and that operation verifies certain properties (opposite element, associative, commutative, neutral element) (e.g., length, speed).
  • Intensive: The sum operation does not
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Understanding Financial Investments: Types, Maturity, and Profitability

Posted by on Mar 8, 2025 in Mathematics | 0 comments

Financial Function: Investing

An investment is an allocation of resources with the expectation of future benefit. This involves acquiring an asset with the hope that its value will increase or generate income.

Types of Investments

Investments can be classified in several ways:

  • Asset vs. Asset Investments: Distinguishing between investments in different types of assets. Companies often consider investments in complementary assets and fixed assets.
  • Financial vs. Productive Investments: Financial investments
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Mastering Linear Equations: Forms, Slope, and Intercepts

Posted by on Mar 7, 2025 in Mathematics | 0 comments

Forms of Linear Equations

1. Slope-Intercept Form

This form is represented as:

y = mx + b

  • m = slope (rise/run)
  • b = where the line crosses the y-axis (y-intercept)

How to Use:

  1. Start at b (on the y-axis).
  2. Use the slope (rise/run) to plot more points.

Example:
If m = 2 and b = -3, the equation is:
y = 2x – 3

2. Point-Slope Form

This form uses:

y – y₁ = m(x – x₁)

  • m = slope
  • (x₁, y₁) = a point on the line

Steps to Convert to Slope-Intercept Form:

  1. Start with the formula: y – y₁ = m(x – x₁)
  2. Distribute (multiply)
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Image Processing Functions and Formulas

Posted by on Mar 7, 2025 in Mathematics | 0 comments

Image Processing Functions

Morphological Operations

Opening and Closing:

function [openedImage, closedImage] = opening_closing(image, se)
    openedImage = imopen(image, se);
    closedImage = imclose(image, se);
end

Erosion and Dilation:

function [erodedImage, dilatedImage] = erosion_dilation(image, se)
    erodedImage = imerode(image, se);
    dilatedImage = imdilate(image, se);
end

Color Space Conversions

RGB to HSI:

function [HSI] = rgb_2_hsi(RGB)
    R = double(RGB(:,:,1)) / 255;
    G = double(RGB(
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