• Generally, in a transistor some amount of voltage is required for turning it on.
• This voltage is the cut in voltage. Up to this voltage it exists a nonlinearity in its characteristics. Beyond this cut in voltage the characteristics of transistor is linear.
• This nonlinear region lays between 0-4mA, beyond 4ma it linear. That’s why 4-20 mA range is used.

• 4-20mA has an inherent ‘live zero’. Zero engineering unit is 4mA not 0.0mA indicates an open circuit, fault in the line which is not valid.
• 4-20 mA has little, if any, signal loss in its circuit; current regulation compensates for minor resistances in terminal boxes, whereas voltage drop across resistances for voltage signals creates an error.
• S 4-20 mA signal is less susceptible to noise pickup than a voltage circuit. So it is free from interference from other signals.
• 4-20 mA works at a relatively long distance(>1 Km ) boosting the power supply voltage will drive the signal further.

• f_v is the frequency of vortex shedding.
• D is the diameter of the pipe.
• w is the width of bluff body over diameter of pipe.
• K is the a constant for all fluids given design of meter. A k factor is introduced to compensate for the non-uniform profile of pipe flow.
• S is the Strouhal number, determined experimentally.

• K-factor is a dividing factor.
• The term is usually encountered when dealing with pulse signals although analog K-factors are sometimes used.

• When TDS isn’t deducted at source, the deductor shall be at risk of interest and penalty. however you can pay traditional tax on your income as self assessment tax that if would have deducted by employer be referred to as TDS however assessed cannot deduct TDS in his own income.

• When you make a payment to the Government of India or the Reserve Bank of India, no TDS is collected. No TDS will be deducted in case of payment made to or received from the followings:
  • LIC, UTI and other insurance or cooperative societies.
  • Banks.
  • Central or State Financial Corporations
  • Interest in KVP, Indira Vikas Party, or NSC
  • Refund from income Tax department or Interest paid under Direct Tax.
  • Interests received from recurring deposit or savings account in cooperative societies or banks.
  • Interest received in NRE account.
  • All institutions notified under no-TDS.

Apart from these, there are other institutions where TDS is applicable, for example, interest on compensation from Motor Vehicles Claims Tribunal (MVCT). Taxpayers are required to check whether or not TDS is applicable on their income with a particle institution.

• Tax Deducted at Source (TDS) is applicable for individuals and businesses, the collector is required to collect tax at source before making certain types of payments for rendering specific services.
• The types of payments include Salaries, Interest payments by banks, Commission payments, Rent payments, Consultation fees, Professional fees etc.
• The collector is directed to collect a certain percentage of TDS that is sent to the Central Government.

• The amount deducted as the TDS depends on the amount you earn. TDS starts getting deducted after you start earning. Both the government and the Tax-payers get benefitted from TDS. When you make payments through cash, cheque or credit card, a certain amount of tax is deducted, which gets deposited to the central agencies. The advantages of collecting TDS are,
  • It prevents people from avoiding taxes.
  • It ensures a steady source of revenue for the Government.
  • The Tax Collection base is widened.
  • The burden of responsibility of the Tax Collection Agencies and the Deductor are lessened.
  • It is convenient for the deductee as Tax is automatically deducted.

• If tax is levied directly on personal or corporate income, then it is a direct tax.

• If tax is levied on the price of a good or service, then it is called an indirect tax.

• Careers in financial services pay a great deal more than most other fields, with some of the highest paying entry-level positions.
• On top of that, if you work hard early on, you can very quickly make huge paces forward in your career and experience a substantial increase in pay.

• Several jobs in the financial sector agree for a fairly balanced lifestyle between work and a personal life, especially for those who are independently employed and can choose their schedule.

• The financial sector is diverse and full of many different career options for professionals.
• There are a wide variety of specializations one can attain to focus in on one aspect of the financial sector.

• Because there are a large number of financial positions out there, there is a lot of room to move upward in your career.
• Moreover, it’s simle to relocate with a position in Finance because the job isn’t location-specific.
• There are many options to work in Finance abroad, if you’re looking to expand your career to outside of your home country.

• Job security is an important perk to a career in Finance, as it is an in-demand occupation.
• Positions in the field are generally secure. Because Finance is fundamental to everyday life, there are many job options available.
• Finance gives you more freedom to switch companies, cities, etc if you’re feeling like you want a new challenge.

• In this job isn’t easy. It takes brains, hard work and education to be successful, keeping workers on their does.
• Because it is an logically stimulating field, it can be very rewarding in the long-term.
• Moreover, if one works hard and applies themselves early in their career it doesn’t take long to move up in the ranks, so an individual can earn more and face new and exciting problems.

• Employers in the financial sector like to see their employees continue advancing their education.
• Earning a higher degree also means earning a higher paycheck, so that effort to educate yourself really pays off.

• It means the capital elevated by the issue of shares. The Amount invested by the shareholders towards the face value of shares is collectively known as share capital. It can be divided into some Categories:
  • Authorized Capital
  • Paid-Up Capital
  • Issued Capital
  • Subscribed Capital

• The high amount of share capital a company is allowed to raise is called its authorized capital.
• But does’t limit the number of shares a company may issue, it does put a maximum on the total amount of money that can be raised by the sale of those shares.

• Paid-Up Capital is the amount of cash a company has been paid from shareholders in exchange for shares of its stock.
• Paid-up capital is created when a company sells its shares on the primary market, directly to investors.
• Paid-up capital is important because it’s capital that is not borrowed.
• A company that is fully paid-up has retailed all available shares and thus cannot increase its capital unless it uses money by taking on balance.
• Paid-up capital can never exceed authorized share capital. In other words, the authorized share capital represents the upward bound on possible paid-up capital.

• An Issued capital refers to small value of that part of authorized capital which has been subscribed for by the signatories to the Memo of Association or allotted for cash or for consideration other than cash or allotted as bonus share.

• When a company organizes to “go public” by issuing stock for the first time, investors can submit an application expressing their desire to participate.
• Subscribed share capital refers to the financial value of all the shares for which investors have expressed an interest.

• Ratio Analysis is a powerful tool among the various tools of financial statement analysis.
• It simplifies a company in establishing its financial health i.e., its financial performance whether it is gaining profits or suffering losses.

• Liquidity Ratio facilitates to identify whether the company has enough capability to meet short term requirements. Current and Quick Ratios expose the assessment between Current Assets and Current Liabilities suggest for required decision making.
• The Profitability Ratios like Gross Profit Ratio, Net Profit Ratio and Operating Ratio give a picture of profitability position of the concern.
• Long term solvency and the leverage ratios such as Debt-Equity Ratio and Interest Coverage Ratio convey a firm’s ability to meet the interest cost refunds schedules of its long-term responsibilities and show the proportions of debt and equity in financing of the firms.
• Activity Ratios such as Inventory Turn Over Ratio, Debtor Turnover Ratio, Working Capital Turnover Ratio measure the efficiency with which the resources of a firm have been hired.

• The withdrawal of cash from OD account is a contra entry.
  • Cash a/c Dr
  • Bank a/c Cr

• In the dual entry accounting system, a Contra Entry is an entry which is recorded to reverse or offset an entry on the other side of an account.
• If a debit entry is recorded in an account, it will be recorded on the credit side and vice-versa.

• The Receipt Entry program is used to enter, update and post receipt batches.
• Generally, this program will be used to enter non-debtor receipts.
• This program acts as a standard maintenance program.
• All receipts are entered in batches. The batch control total must equal the sum of individual receipts entered before the batch can be placed in READY status and accepted for posting.

• Create an ADODB connection object which is required step for connecting to database as below.

Authentication using Id, Password and details.

• • Provider: For SQL server database the provider is “sqloledb”
  • Server: Open the SQL Server in your machine and Right click on the required Database/ click on properties.

• Click on “View connection Properties”

• User Name and Server details are required from this dialogue box

• objConnection.open “provider=sqloledb; Server=SDWA-160-PC; User Id=SDWA-160; Password=; Database=sample; Trusted_Connection=Yes”
• Hence, Connection setup completed and ready for execution.

• Enter the required SQL query to be executed.
• Execution of the query with the statement below.

• The above mentioned sample script has been executed and the value from the database is retrieved.

• Create two new value sets for the parameters that are to be used.
• Query the concurrent program definition.
• Go into Parameters window.
• Attach the value set to each of the parameters that are being used.

• The concurrent programe is nothing but instances of execution file along with parameter and incompatible programs.
• We can register 11 types of executable as Concurrent Programe.

• We can execute multi language programs as Concurrent Programe.
• When we run Concurrent Programe we can utilize 100% local machine hardware capacity.
• We can change the Concurrent Programe output based on employee profile.
• We can submit only Request.
• We can schedule the Concurrent Programe as per client requirement.

• Joins are SELECT commands that retrieve data from two or more tables.
• The WHERE clause usually gives the join conditions that determine how data is selected from each table in the join to fill in the specified columns in the select list.
• Joins are used to return rows.
• Join is an integral part of the select statement.

• Subquery is a SELECT statement within another SQL Statement.
• Subqueries structure a complex query into isolated parts.
• Subqueries allow you to use the results of another query in the outer query.

• • The currently running process may be interrupted and moved to the ready state by the OS.
  • The resources (mainly CPU cycles) are allocated to the process for the limited amount of time and then is taken away, and the process is again placed back in the ready queue if that process still has CPU burst time remaining.

• • That process stays in ready queue till it gets next chance to execute.
  • The decision to preempt may be performed when,
    • A new process arrives (with a higher priority than the current process)

Preemptive Scheduling

• • An interrupt occurs (fairness)
  • Periodically based on clock interrupt. (Eg: Round Robin)

• More robust, one process cannot monopolize the CPU.
• Fairness. The OS makes sure that CPU usage is the same by all running process.

• Context switch cost: Time taken by the scheduler to suspend the running task, switch the context, and dispatch the new incoming task.

• Memory management is the process of controlling and coordinating computer memory, assigning portions called blocks to various running programs to optimize overall system performance.
• Memory management resides in hardware, in the OS (operating system), and in applications.
• In hardware, memory management involves components that physically store data, such as RAM chips, memory caches,etc.,.
• In the OS, memory management involves the allocation (and constant reallocation) of specific memory blocks to individual programs as user demands change.
• At the application level, memory management ensures the availability of adequate memory for the objects and data structures of each running program at all times.Application memory management combines two related tasks, known as allocation and recycling.
  • Allocation : When the program requests a block of memory, a part of the memory manager called the allocator assigns that block to the program.
  • Recycling : When a program no longer needs the data in previously allocated memory blocks, those blocks become available for reassignment. This task can be done manually (by the programmer) or automatically (by the memory manager).

• As processes are loaded and removed from memory, the free memory space has broken into small pieces.
• That processes cannot be allocated to memory blocks considering their small size and memory blocks remains unused.
• This problem is known as Fragmentation.There are two types of fragmentation,
  • Internal fragmentation
  • External fragmentation

• Memory block assigned to process is lager. Memory is left unused in some portion as it cannot be used by another process.

• Total memory space is enough to satisfy a request or to reside a process in it, but it is not contiguous, so it cannot be used.