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Lithium Polymer Batteries Have Revolutionized the Battery Field Due to Their

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Lithium polymer batteries have revolutionized the battery field due to their light weight,high energy density (about four times greater than nickel-cadmium or nickel-metal-hydride cells) and low internal resistance.At 25 \circ C a three cell lithium polymer battery has no load voltage of 11.1 V and an internal resistance of 300 m Ω\varOmega .If the battery is used to power a device that needs a minimum of 10.0 V,e.g.,it will not work if the applied voltage is below 10.0 V,what is the minimum resistance of that device?

Account for dividends received from an investment in an associate.
Identify the criteria for significant influence and its implications for equity accounting.
Adjust the investor's share of profit for intra-group transactions resulting in unrealised profits.
Understand and apply the concept of significant influence in determining the need for equity accounting.

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