Kh-20

The Raduga Kh-20 (NATO reporting name: AS-3 Kangaroo) was a cruise missile armed with a nuclear warhead which was developed by the Soviet Union during the Cold War. The Kh-20 was designed to be air-launched.

Background

Kh-20 cruise missile was designed by M.I. Gurevich for the Tu-95 strategic bomber. Development began in 1954, drawing on experience with MiG-17 and MiG-19 fighters. Two Tu-95 were converted to Tu-95K missile carriers in 1955. Initial testing of the missile systems was performed using four specially modified MiG-19 fighters designated SM-20/I and SM-20/II for mothership-missile interface and airborne launch testing, and SM-K/I and SM-K/II for guidance system and ground launch testing. First SM-20/I launch from Tu-95K was made in the fall of 1956. One of the greatest challenges in the early development was starting the missile's Lyulka AL-7F turbojet engine after prolonged flight in very cold upper atmosphere. Kh-20 began flight testing on March 17, 1958. The first launch was unsuccessful and range and accuracy did not meet expectations. This was in part because the warhead and the guidance system weight exceeded projected limits. Government trials took place between October 15, 1958, and November 1, 1959, and consisted of 16 launches of which 11 were considered successful although accuracy still left much to be desired. Kh-20 entered service in 1960. The production version, designated Kh-20M, featured an improved nuclear warhead. The arsenal initially consisted of two Kh-20 per Tu-95K, which amounted to 130 missiles for approximately 40 Tu-95K and 25 Tu-95KD. This number was later reduced to one missile per aircraft.

Grand Theft Auto V

Grand Theft Auto V is an open world, action-adventure video game developed by Rockstar North and published by Rockstar Games. It was released on 17 September 2013 for the PlayStation 3 and Xbox 360, on 18 November 2014 for the PlayStation 4 and Xbox One, and on 14 April 2015 for Microsoft Windows. The game is the first main entry in the Grand Theft Auto series since 2008's Grand Theft Auto IV. Set within the fictional state of San Andreas, based on Southern California, the single-player story follows three criminals and their efforts to commit heists while under pressure from a government agency. The open world design lets players freely roam San Andreas's open countryside and fictional city of Los Santos, based on Los Angeles.

The game is played from either a first-person or third-person view and its world is navigated on foot or by vehicle. Players control the three lead protagonists throughout single-player and switch between them both during and outside of missions. The story is centred on the heist sequences, and many missions involve shooting and driving gameplay. A "wanted" system governs the aggression of law enforcement response to players who commit crimes. Grand Theft Auto Online, the online multiplayer mode, lets up to 30 players explore the open world and engage in cooperative or competitive game matches.

Cash flow statement

In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. The statement captures both the current operating results and the accompanying changes in the balance sheet. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals with cash flow statements.

People and groups interested in cash flow statements include:

Cash flow

A cash flow describes a real or virtual movement of money:

Cash flows are narrowly interconnected with the concepts of value, interest rate and liquidity. A cash flow that shall happen on a future day tN can be transformed into a cashflow of the same value in t0.

Cash flow analysis

Cash flows are often transformed into measures that give information e.g. on a company's value and situation:

Standard accounting practice

Standard accounting practices require publicly traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies. Private companies are also often required by banks and shareholders, for example, to present information according to their specified rules.

Usually, countries practicing civil law system write standards into law and countries with English common law systems have private organizations to set the rules. There are specialist organizations that can arrange for the set-up of an accounting practice with a franchise business model which can prove successful from the out-set.

Common accounting standards

Some commonly used accounting standards include: