Articles on Trending Technologies

Technical articles with clear explanations and examples

How does Financial Leverage affect financial risk?

Probir Banerjee
Probir Banerjee
Updated on 24-Dec-2021 3K+ Views

A company’s financial leverage is its dependence on debt. It can impact the company’s return on equity (ROE) positively or negatively due to the increased risk probability.Impacts of Financial LeverageAs an individual or a company will have to pay back the debt, it will always bring about a heightened level of risk. The income an individual or a company earns must be used to pay back the debt, even if the earnings or cash flows go down.From a firm’s perspective, the use of financial leverage (debt) can positively – or sometimes negatively – impact the ROE due to an increased level ...

Read More

What is an Embedded Option? Types of Embedded Options

Probir Banerjee
Probir Banerjee
Updated on 24-Dec-2021 743 Views

Embedded OptionAn embedded option is a type of provision in financial security that gives the issuer or the holder of the security a specific right but not an obligation to perform some select actions in the future. The embedded options cannot be separated from the security, as they exist only as a component of the latter. Embedded options can be fixed to any financial security, but they are mostly attached to bonds.The point to note is that, one security may have multiple embedded options. The only restriction in such cases is that the options should not be mutually exclusive. For ...

Read More

Written Down Value (WDV) Method of Depreciation

Probir Banerjee
Probir Banerjee
Updated on 24-Dec-2021 5K+ Views

What is Written Down Value Method of Depreciation?The Written Down Value (WDV) method of depreciation is also known as Reducing Installment or Reducing Balance Method or Diminishing Balance Method. In this method, the depreciation is calculated at a constant fixed percentage each year on the diminishing book value, commonly known as WDV of the asset (book value less depreciation).The use of the balance brought forward from the previous year or book value and the fixed rate of depreciation decreases the depreciation charges over the lifespan of the asset. That is, when the entire lifespan of an asset is considered, the ...

Read More

Python – scipy.linalg.norm

Syed Abeed
Syed Abeed
Updated on 22-Dec-2021 655 Views

The norm() function of the scipy.linalg package is used to return one of eight different matrix norms or one of an infinite number of vector norms.Syntaxscipy.linalg.norm(x)Where x is an input array or a square matrix.Example 1Let us consider the following example −# Importing the required libraries from scipy from scipy import linalg import numpy as np # Define the input array x = np.array([7 , 4]) print("Input array:", x) # Calculate the L2 norm r = linalg.norm(x) # Calculate the L1 norm s = linalg.norm(x, 3) # Display the norm values print("Norm Value of r :", ...

Read More

Python – scipy.linalg.inv

Syed Abeed
Syed Abeed
Updated on 22-Dec-2021 457 Views

The scipy.linalg package contains a of different functionalities that are used for Linear Algebra. One of them is the inv() function, which is used to find the inverse of a square matrix.Syntaxscipy.linalg.inv(x)Where x is a square matrix.Example 1Let us consider the following example −# Import the required libraries from scipy import linalg import numpy as np # defines the array a = np.array([[5, 3], [6, 4]]) print("Input matrix :", a) # Finding the inverse of a square matrix x = linalg.inv(a) print(" Inverse of Square Matrix A :", x)OutputThe above program will generate the following output −Input matrix ...

Read More

Python – scipy.linalg.det

Syed Abeed
Syed Abeed
Updated on 22-Dec-2021 377 Views

The scipy.linalg package contains a set of different functionalities that are used for Linear Algebra. One of them is the det() function. This function is used to find the determinant of a two-dimensional matrix.Syntaxscipy.linalg.det(x)Where x is a square matrix.Example 1Let us consider the following example −# Importing the required libraries from scipy import linalg import numpy as np # Initialize the matrix A A = np.array([[8, 5], [3, 4]]) print("Input Matrix :", A) # Find the determinant of matrix X x = linalg.det(A) print("Determinant Value of A:", x)OutputIt will generate the following output −Input Matrix : [[8 5] ...

Read More

Python – scipy.special.logsumexp

Syed Abeed
Syed Abeed
Updated on 22-Dec-2021 2K+ Views

The scipy.special package contains a set of different functionalities that are used for mathematical physics. One of them is the logsumexp() function. This function is used to compute the log of the sum of exponentials of input elements. Let us take a couple of examples and see how to use this function.Syntaxscipy.special.logsumexp(x)where, x is the input value.Example 1Let us consider the following example −# Import logsumexp from scipy.special from scipy.special import logsumexp import numpy as np # Input array a = np.arange(10) print("Input Array:", a) # logsum() function res = logsumexp(a) print("logsumexp of a:", res)OutputIt will produce the ...

Read More

Current, non-current and contingent liabilities

Kiran Kumar Panigrahi
Kiran Kumar Panigrahi
Updated on 21-Dec-2021 1K+ Views

Classification of LiabilitiesDifferent types of liabilities can fall under the following three categories −Current liabilities are the liabilities that are due and payable within one year. These are also known as "short-term liabilities".Non-current liabilities are the liabilities that have to be cleared after a year or more, hence these are also known as "long-term liabilities".Contingent liabilities are a separate category of liabilities that may or may not arise, depending on a certain event.Current LiabilitiesCurrent liabilities are debts or obligations that need to be paid within a year. Current liabilities should be closely watched by management to ensure that the company ...

Read More

What is Security Testing? (Types with Examples)

Vineet Nanda
Vineet Nanda
Updated on 21-Dec-2021 12K+ Views

What is the Purpose of Security Testing?Security testing is a sort of software testing that identifies vulnerabilities, hazards, and dangers in a software program and guards against intruder assaults. The goal of security tests is to find any potential flaws and vulnerabilities in the software system that might lead to a loss of data, income, or reputation at the hands of workers or outsiders.What are the Benefits of Security Testing?The basic purpose of security testing is to find and assess possible vulnerabilities in a system so that attacks may be faced and the system does not cease working or be ...

Read More

10 Best Crowd Testing (Crowdsourced) Companies

Vineet Nanda
Vineet Nanda
Updated on 20-Dec-2021 600 Views

Today, in the IT world, software testing has become an essential part and to do it, clients often outsource or give the contract of software testing to other companies. Such companies have many resources and employees for to offer quality testing and deliver quality products as per client’s needs and requirements. A company receives a contract along with an amount that is decided during the initial agreement.Testers usually followed this traditional approach until the concept of Crowdsourced Testing came into existence. This testing is an emerging trend that performs a task similar to that which is usually performed in traditional ...

Read More
Showing 46721–46730 of 61,297 articles
Advertisements