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Given the diagram of three circles with centers $P$, $Q$, and $R$ forming an equilateral triangle $PQR$, where each pair of circles has exactly one point in common:
Compare:
Column A: The perimeter of triangle $PQR$
Column B: The circumference of the circle with center $Q$
Since each pair of circles has exactly one point in common, the circles are externally tangent to each other. If all circles have the same radius $r$, then the distance between any two centers equals $2r$.
Since triangle $PQR$ is equilateral with side length $2r$:
- Perimeter of $\triangle PQR = 3(2r) = 6r$
- Circumference of circle with center $Q = 2\pi r$
Comparing: $6r$ vs $2\pi r$
Dividing by $2r$: $3$ vs $\pi$
Since $\pi \approx 3.14159 > 3$, we have $2\pi r > 6r$.
Therefore, Column B (the circumference) is greater than Column A (the perimeter).
A company reported a net profit of Rs. 83,600 for the year ended 31 December 2025. It was later discovered that Rs. 18,000 paid for a motor van had been wrongly debited to motor expenses. The company depreciates motor vans at 25% per year (straight line), with a full year's charge in the year of acquisition. What is the corrected net profit?
Step 1: The Rs. 18,000 was wrongly expensed. Reversing this increases profit: $83{,}600 + 18{,}000 = 1{,}01{,}600$.
Step 2: Now charge the correct depreciation on the van: $18{,}000 \times 25\% = Rs.\ 4{,}500$.
Step 3: Subtract depreciation: $1{,}01{,}600 - 4{,}500 = \mathbf{Rs.\ 97{,}100}$
The net effect is: profit increases by Rs. 18,000 (expense reversed) but decreases by Rs. 4,500 (depreciation charged) — a net increase of Rs. 13,500 over the originally reported profit.
In HRM, the term 'staffing' encompasses:
The text defines staffing as including HR planning, recruitment, and selection. These are the core staffing functions, while other activities like training, compensation, and benefits are separate HR functions.
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