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In reality, there are limits to just how far away an ultra-high-energy particle can originate from – since, if they don’t collide with anything else, they will eventually come up against the Greisen– Zatsepin– Kuzmin (GZK) limit.

Cosmic rays with low energies come in large numbers from solar flares (yellow range).

Less common, but higher energy cosmic rays originating from elsewhere in the galaxy are in the blue range.

Furthermore, they estimate that nearly all extragalactic cosmic rays that reach Earth come from Centaurus A.

So, no huge mystery – indeed a rich area for further research.

The least common but most energetic extragalactic cosmic rays are in the purple range.

Right image: The output of the active galactic nucleus of Centaurus A dominates the sky in radio light - this is its apparent size relative to the full Moon.Biermann and Souza have now come up with an evidence-based model for the origin of galactic and extragalactic cosmic rays – which has a number of testable predictions.They propose that extragalactic cosmic rays are spun up in supermassive black hole accretion disks, which are the basis of active galactic nuclei.Upon successful completion of the course, students will be able to: define and compare managerial accounting functions, processes and responsibilities; distinguish between cash management, auditing, and financial reporting methods; understand and define cost classifications and formulas, and calculate cost and profit analyses; evaluate cash flow, income statements, inventory and costing systems; describe the activity-based costing process; identify and distinguish between the components of budgets and standard cost evaluations; examine accounting reporting tools and reporting responsibilities; learn how to calculate, analyze and make decisions regarding costs, investments, budgeting, spending and cash flow; explain how financial statements, income statement, balance sheets and cash flow statements are prepared and used; and interpret and analyze various types of financial statements.Major topics include: overview of managerial accounting; internal controls in accounting; cost types; cost behavior analysis and cost volume profit; job-order costing and process costing; basics of activity-based costing; budgeting and standard costs; reporting systems and structures in accounting; short and long-term decision-making in accounting; and basics of financial statement analysis.Interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.

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