Explore topic-wise InterviewSolutions in Current Affairs.

Epididymis..

Synapse is the functional region of the contact between two neurons. Neuron is the structural and functional units of nervous system.

(C) Pepsin – Small intestine.

Group B→ Plants → Grasshopper → Frog → Snake → Hawk

The trachea.

Homologus organs.

Thigmotropism.

(i) Molars (B) Premolars (C) Canines (D) Inscisors

(ii) (2123/2123)

(iii) Canines 

(iv) Molars and Premolars

Acquired Immuno Deficiency Syndrome.

The system of costing in which each contract is a cost unit and an account is opened for each contract in the books of contractor in order to ascertain profits.

Contract costing is used in following areas: 

a) Building construction 

b) Road construction 

c) Bridge construction 

d) Ship building and 

e) civil engineering works.

Absolute tonne-km = 40 X 15 + 20 X 20 + 30 X 30 

= 600 + 400 + 900 

= 1900 tonne-km 

Commercial tonne-km = Average tonnes X Total distance traveled 

= (40+20+30)/3 X 65 

= 1950 tonne-km

In financial accounting, stocks are valued at cost or market price (whichever is less) while in cost accounting it is calculated on the basis of FIFO, LIFO methods. This may lead to differences in the amount of profit according to financial accounts and cost accounts.

Following are the principles that are followed in process costing in order to ascertain the cost: 

(a) All the production activities are classified by processes and each process or department includes a number of operations which are not separately measurable. 

(b) All the direct and indirect costs that relate to a particular process are debited to that process account. 

(c) The cost per unit is computed by dividing the total process cost by the number of units produced in that particular process. 

(d) The operations are in a sequence which is specific and predetermined. 

(e) In case certain products remain in process at the end of the period, their stage of completion is assessed and the inventory is calculated in terms of completed units. 

(f) If there is some loss in process which cannot be avoided, then the cost of such loss is borne by the units produced in that department. This leads to an increase in cost per unit. 

(g) The processing of raw materials leads to the production of several products from the same raw material and such products may be joint products or byproducts.

Characteristics of Process costing :

a) Costs are calculated according to each process and cost per unit is the average cost. 

b) The cost unit in case of process costing is a process. 

c) The goods are manufactured for mass order hence no specific order. 

d) Each process for the total output is the same. 

e) Less Supervision and Control is required as the work is standardized.

Operating costing is concerned with the ascertainment of operating cost for rendering a unit of service. It is a method of costing for the enterprises producing services rather than tangible commodities.

Major Service organizations that use operating costing are:

1. Transport Companies 

2. Electricity Companies 

3. Hospitals 

4. Canteens/Catering Businesses 

5. Hotels 

6. Educational Institutions, etc.

Increases the financial profit.

Log sheet is the sheet which provides information about the cost and other data on daily basis regarding the kilometer run, petrol usage, passenger/goods carried etc. that is provided to Driver of the vehicle.

Reconciliation statement is prepared to find out the causes of disagreement between profits shown by cost accounts and financial accounts.

i) It is due to the nature of products like pilferage, dryness etc. 

ii) Normal loss is beyond human control. It can’t be avoided.

Running Cost: Costs that are incurred based on the running of the vehicle. It varies with the level of operation. Thus, it is variable in nature. Example: Fuel charges, Consumables like oil and grease, driver daily wages etc.

Exports under the GST regime are zero-rated i.e. tax is payable @ 0%. (1) Zero rating is advantageous to the exporter as compared to exemption of other supplies. While in an exempted transaction, the tax paid on input lapses i.e. it cannot be set off, the exporters are however granted refund of taxes paid by them on their inputs.

Log sheet is the sheet which provides information about the cost and other data on a daily basis regarding the kilometer run, petrol usage, passenger/goods carried etc. that is provided to the Driver of the vehicle.

f(7) = 7-1/2 = 6/2 = 3

(gof)(7) = g(f(7))

= g(3)

= 2 x 3 + 1

= 7

Hence, option (d) is correct.

Computation of total income of Balamurugan for the year ended 31.03.2020

Computation of tax liability

Notes: The basic exemption limit of Rs.2,50,000 has to be first exhausted against salary income of 45,000 and business income of Rs. 1,35,000. The unexhausted basic exemption limit of 70,000 can be adjusted against long-term capital gains of Rs. 70,000 as per section 112, but not against lottery winnings which are taxable at a flat rate of 30% under section 115BB.

Correct option is: (D) Vertical Anlaysis

The required area of region is bounded above by y = 40 - x² and bounded below by y - x⁴ - 3x³ - 4x²+ 10 and between the lines x = 1 and x = 3

\(\therefore\) Required area = \(\int\limits_1^3[(40-x^2)+-(x^4-3x^3-4x^2+10)]dx\) 

= \(\int\limits_1^3(-x^4+3x^3+3x^2+30)dx\) 

 = \([-\frac{x^5}5+\frac{3x^4}4+x^3+30x]_1^3\) 

 = \(\frac{-1}5\)(3⁵ - 1) + \(\frac{3}4\)(3⁴ - 1) + (3³ - 1) + 30(3 - 1)

 = \(\frac{-1}5\) (243 - 1) + \(\frac{3}4\)(81 - 1) + (27 - 1) + 30 x 2

 = \(\frac{-1}5\) x 242 + 3 x 20 + 26 + 60

 = 146 - \(\frac{242}5\)

 = \(\frac{488}5\) square units.

The procedure for computing the Total Income of an assesses is as follows:

Step 1: Compute the income of an individual under 5 heads of income on the basis of his residential status

Step 2: Income of any other person, if includible under sections 60 to 64, will be included under respective heads.

Step 3: Set off of the losses if permissible, while aggregating the income under 5 heads of income. Carry forward and set off of losses of the past years, if permissible, from such income.

Step 4: The income computed under step 1 to 3 is known as Gross Total Income from which deductions u/s 80 C to 80 U will be allowed. However, no deduction under these sections is allowed from STCG u/s 111A, any LTCG and winning from lotteries etc., though these incomes are part of Gross Total Income..

Step 5: The balance income after allowing the deductions is known as total income which will be rounded off to the nearest Rs.10..

Let I = \(\int_1^2 \frac {\sqrt x}{\sqrt{3-x}+ \sqrt x}\) ....(1)

∴ I = \(\int_1^2 \frac {\sqrt{(1+2-x)}}{\sqrt{3-(1+2-x)} + \sqrt{1+2-x}}dx\)

= \(\int_1^2 \frac {\sqrt{3-x}}{\sqrt x + \sqrt{3-x}}dx\)

= \(\int_1^2 dx = (x)_1^2\)

= 2-1 = 1

∴ I = 1/2

= \(\int_1^2 \frac {\sqrt x}{\sqrt{3-x}+\sqrt x}dx = \frac 12\)

X = BC + A'C + A'B = 0 + 1 + 0 + 0 = 1

E-Book: An E-book is the electronic version of a book covering its full contents. It can be viewed on a desktop computer, laptop, and smart phone or e book reader.

Comparison between E-book and Printed book:

Logic gates perform basic logical functions and are the fundamental building blocks of digital integrated circuits.In the following examples, each logic gate except the NOT gate has two inputs, A and B, which can either be 1 (True) or 0 (False).

Examples of common combinational logic circuits include: half adders, full adders, multiplexers, demultiplexers, encoders and decoders.

Search techniques are:

i. Keywords or String search 

ii. Phrase search 

iii. Subject search 

iv. Boolean operator (AND, OR, NOT) 

v. Truncation 

vi. Proximity search 

vii. Limiting search 

viii. Range search

i. Boolean Search: The three operators of Boolean logic are logical sum (+) -OR, logical Product(x)-AND, and logical difference (-) – NOT.

AND operators: ‘AND” logic allows the searcher to specify the coincidence of two or more product.

OR Operators: When two terms are connected with “ÓR” and searched then the search engines retrieve those records which have either of terms or both.

NOT Operators: When two terms are connected using the NOT operators and searched then, the search engines retrieve those records which do not have the second term.

ii. Proximity Search: This search facility allow the users to specify 

(i) whether two search terms should occur adjacent to each other 

(ii) whether one or more words occur in between the search terms 

(iii) whether the search term should occur in the same paragraph irrespective of the intervening words and so on.

Ex: FISH SAME CHIPS

FISH WITH CHIPS 

FISH ADJ CHIPS 

FISH NEAR CHIPS

iii. Range Search: It is useful with numerical information. It is important in selecting records with certain data ranges. 

The following options are used for range searching:

• Greater than(>)
• Less than (<)
• Equal to(=)
• Greater than and equal to (> =)
• Less than and equal to(< =)

1. Micro Computers: 

The smallest among them are micro computers. They are small in physical size (most of them are desktop system; however, notebook micro computers that can fit into a briefcase are also available). They are economical in terms of costs and are friendly in use. Personal com­puters (PCs) fall into this category.

These computers can be used for small data processing jobs of bigger companies or serve as complete computer systems for small firms. PC can also be connected with bigger computers and be used as an intelligent terminal to a bigger computer. The details regarding their applications in business are included in the last section of this book.

2. Mini computers: 

Mini computers are very popular among medium sized compa­nies. Mini computers offer facilities for faster processing of volumi­nous information. Mini computers, of course, are bigger than micro­computers but smaller than most of their elders called mainframes.

They cost somewhere between Rs. 5 to 15 lac depending upon the configuration. However, these prices are only indicative and are sub­ject to substantial changes over time. The mini computers like VAX 8000 series from Digital Equipment Corporation (DEC) and AS/400 series from IBM have been quite popular in computer aided manufacturing, as well as departmental computers.

3. Mainframes: 

Mainframes are bigger computers, capable of handling data processing needs of, say, head office of a bank, or a big multinational company or may be a public utility office. Mainframe computer systems have larger storage and the speed of processing is also very high.

They also offer the advantage of wider choice with regard to up-gradation of the system in future. They offer features such as par­allel processing. The parallel processing involves combining a large number of processors that break down an application into many sepa­rate parts in order to enhance processing speed.

The speed of process­ing is expressed in terms of 10 to 100 millions of instructions per second (MIPS), and cost somewhere between 1 to 5 million dollars depending upon the configuration. IBM still holds almost 80 per cent of mainframe market with its popular mainframe series IBM System 390.

4. Supercomputers:

Supercomputers have a speed of between 100 to 900 MIPS. They are quite expensive and cost somewhere around 10-30 million dollars depending upon the configuration. The other competitors of Cray supercomputers are machines from NEC of Japan.

Web 2.0: Web 2.0 is the second phase in the web’s evolution that architect web information for use and reuse. Web 2.0 facilitates two way communication.

Features of web 2.0:

i. Dynamic web interface: Web 2.0 has multiple channels of linking to the sources, users can connect each piece of content from any parts of information sources. 

Ex: Google Map etc.

ii. Rich user experience: Web 2.0 user is not only having the provision to receive information but also they can review and comment on it .

Ex. Amazon.com etc.

iii. Participation and collaboration: With the help of web 2.0 user can participate in content sourcing and writing. 

Ex. Wikipedia etc.

iv. Affinity and groups: Web 2.0 has become an avenue for web user to share their through forum, discussion board, listserv etc. tweeter, etc.

v. Open web

vi. RDF ( Resource Description Framework mechanism)

vii. Social tagging

viii. Multilingual web

ix. Semantic web

x. Pay per use

160*10 = 1600

1600 in binary = (11001000000)₂

(11001000000)₂ in octal form = (3100)₈

None of the above is an operator.

They all are symbols or characters.

Given

L^-1[2s/(s² - 16)] = 2L^-1[s/(s² - 16)]

= 2cosh4t

The main difference between object file and executable file is that an object file is a file that is generated after compiling the source code while an executable file is a file that is generated after linking a set of object files together using a linker.

A class that inherits from another class is called subclass.

A subclass is a class that derives from another class. A subclass inherits state and behavior from all of its ancestors. The term superclass refers to a class's direct ancestor as well as all of its ascendant classes.

Answer: *(x + i) is same as &x[i]

num[i] is same as *(num+i)

ANSI C provides three types of data types:

Primary(Built-in) Data Types:

void, int, char, double and float.

Derived Data Types:

Array, References, and Pointers.

User Defined Data Types:

Structure, Union, and Enumeration.