A Spectrum That Displays a Smooth Variation in Intensity of All

question 34

Multiple Choice

A spectrum that displays a smooth variation in intensity of all wavelengths without any breaks is a(n) ____ spectrum.

• A) absorption
• B) emission
• C) continuous
• D) Doppler
• E) ionization

Understand the accounting and reporting requirements for stock-based compensation under current GAAP.

Understand the calculation of weighted average number of shares for basic earnings per share.

Know the compromise and choices offered to companies by SFAS No. 123 regarding stock options.

Recognize the different periods associated with stock options such as vesting period and holding period.

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Definitions:

C≡N Stretch

A spectroscopic term referring to the absorption frequency characteristic of the triple bond between carbon and nitrogen atoms in nitriles, observable in infrared or Raman spectra.

IR Band

A specific frequency range within an infrared spectroscopy spectrum that corresponds to the vibration of molecular bonds, used for chemical identification.

IR Absorption

The process where a molecule absorbs infrared radiation, raising its energy level in relation to its vibrational modes.

IR Absorptions

The process where molecules absorb specific frequencies of infrared light, causing vibrations that can be used to identify them.