write the properties of first group of element

Answers

Answer 1
General physical properties of Group 1 elements:
Alkali metals are grey solids with shiny silvery surfaces when freshly cut.
These surfaces turn dull when exposed to air.
This is because alkali metals are very reactive. They react rapidly with oxygen and water vapour in the air when exposed.
Answer 2

Answer:

hydrogen

Explanation:

1

H

1

hydrogen

magnesium


Related Questions

what is the difference between a chemical spill kit and a biohazard cleanup kit

Answers

The main difference among the chemical spill kit and a biohazard cleanup kit is that they vary in their actions and are used to clean different materials.

A chemical spill kit is designed to clean up spills of hazardous chemicals and other dangerous substances. Whereas a biohazard cleanup kit is designed to clean up spills of biological materials, such as blood, urine, and other bodily fluids.

A chemical spill kits typically contain absorbent materials, such as pads and pillows, that can be used to soak up the spilled substance.  Whereas a biohazard cleanup kit contains disinfectants, absorbent materials, and personal protective equipment to protect the user from direct exposure to the potentially infectious materials.

Therefore, both chemical spill kits and biohazard cleanup kits were designed to clean up hazardous materials, they are designed for different types of materials and used different tools and materials to safely clean up the spills.

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Identify two variables that affect the rate at which the sugar will dissolve in the water.

Identify two variables that affect the rate at which the sugar will dissolve in the water.

Answers

Answer:

temp. of water, form of sugar

Explanation:

what may cause some short term environmental changes how would organisms respond to these changes

Answers

Answer:

Refer to explanation

Explanation:

Weather is the main cause behind most short term environmental changes

For example, a period of heavy rain may lead to a pond overflowing, and flooding the nearby shrubbery

Animals in the area would adapt to this by trying to keep away from the flooded area until it dries out, once the rain ends

Why do we need to use Roman Numerals in the names for Transition metals, Inner Transition metals and Group 14 metals in simple terms?

Answers

to point out the terms of oxidation

A nonvesicular rock is made entirely of green 2-millimeter-diameter crystals that have a hardness of 6.5 and show fracture, but not cleavage. The rock is most likely
answer choices
Peridotite
Dunite
Scoria
Granite

Answers

Peridotite is the most likely answer.

What is peridotite?

Peridotite is a type of igneous rock composed primarily of the minerals olivine and pyroxene. It is the most common rock in the upper mantle of the Earth, and is usually found in regions known as subduction zones where tectonic plates are colliding. Peridotite is formed from the partial melting of mantle rocks, and contains high amounts of magnesium and iron. This type of rock is often mined for gemstones, as well as for its use in construction and jewelry-making.

Peridotite is a type of ultramafic rock made of olivine, pyroxene, and amphibole minerals. It is composed mostly of minerals with a hardness of 6.5 and has a greenish hue, making it consistent with the description given. Furthermore, peridotite is known to fracture, but not cleave, making it the most likely answer given the characteristics of the rock.

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write the complete ionic equation and net ionic equation for the reaction of aqueous calcium hydroxide

Answers

The ionic equation for the dissociation of Calcium hydroxide in water is given as;

Ca(OH)2(aq) → Ca2+(aq) + 2OH-(aq)

Calcium hydroxide (Ca(OH)2) is a strong base that is soluble in water. When calcium hydroxide is dissolved in water, it dissociates into Ca2+ and OH- ions, making it an ionic compound.

As a result, calcium hydroxide ionizes almost entirely into calcium ions (Ca2+) and hydroxide ions (OH-) when it dissolves in water.

Complete ionic equation of Calcium hydroxide

The chemical formula for Calcium hydroxide is Ca(OH)2 which will dissociate into the corresponding ions in an aqueous solution as follows;

Ca(OH)2(aq) → Ca2+(aq) + 2OH-(aq)

The ionic equation for the dissociation of Calcium hydroxide in water is given as;

Ca(OH)2(aq) → Ca2+(aq) + 2OH-(aq)

Net Ionic Equation of Calcium hydroxide

We can eliminate the spectator ions from the ionic equation to obtain a net ionic equation for the reaction of Calcium hydroxide with water. In this case, Ca2+ is a spectator ion, and OH- is the only ion that reacts.

Net ionic equation;

Ca(OH)2(aq) → 2OH-(aq)

Note that, we write the molecular equation, complete ionic equation, and net ionic equation in terms of aqueous reactants because both compounds are soluble in water.

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An aluminum bar was found to have a mass of 27g. Using water displacement, the volume was measured to be 10 ml. What is the density of the aluminum? Group of answer choices (27 g)/(10 ml) (10 ml )/(2.70 g) (270 g)/(10 ml) (10 ml )/(27 g)

Answers

Answer:

2.7 g/mL:)

An aluminum bar was found to have a mass of 27g. Using water displacement, the volume was measured to be 10 ml. What is the density of the aluminum? Group of answer choices (27 g)/(10 ml) (10 ml )/(2.70 g) (270 g)/(10 ml) (10 ml )/(27 g)

Density is an intensive property as it does not depend on the quantity of the substances Whereas mass and volume are extensive property. Therefore, the density of the aluminum bar is 2,700 g/L or 2.7 g/mL.

What is density?

Density tells about the compactness of the substances, how much dense is the substances in other words. Object that is more denser than water they just sink in the water.

Mathematically,

Density of aluminum bar = Mass of aluminum bar ÷volume marked on the graduated cylinder

Mass of aluminum bar=  27g

volume of aluminum bar= 10 ml=0.01L

substituting all the given values in the above equation, we get

density= 27g /0.01L

On calculations, we get

density= 2,700 g/L or 2.7 g/mL

Therefore, the density of the aluminum bar is 2,700 g/L or 2.7 g/mL.

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Hi, am I hot??




Please tell me I’m hot.

Hi, am I hot??Please tell me Im hot.

Answers

Answer:

you hot A S F

Explanation:

Yes u are hot a s f like no cap

examples of physical properties.

Answers

Answer: Familiar examples of physical properties include density, color, hardness, melting and boiling points, and electrical conductivity. We can observe some physical properties, such as density and color, without changing the physical state of the matter observed.

Explanation:

Match up the characteristics below with the type of molecular bond they describe. Bonds found in Halite (between Na+ and Cl-) Bonds found between Si and O in the Si-O tetrahedron Bonds inside the water molecule (between the H and O ) Bonds that exist between two water molecules Strongest bond type Weakest bond type Bonds that are used by water to dissolve sal

Answers

The characteristics and the type of molecular bond they describe:

1. Bonds found in Halite (between Na⁺ and Cl⁻): Ionic bond

2. Bonds found between Si and O in the Si-O tetrahedron: Covalent bond

3. Bonds inside the water molecule (between the H and O): Covalent bond

4. Bonds that exist between two water molecules: Hydrogen bond

5. Strongest bond type: Covalent bond

6. Weakest bond type: Van der Waals bond

7. Bonds that are used by water to dissolve salt: Ionic bond

The ionic bond is a type of molecular bond found in halite (between Na⁺ and Cl⁻). The Si-O tetrahedron is held together by a covalent bond. The bond inside the water molecule (between the H and O) is also a covalent bond. The hydrogen bond is the type of bond that exists between two water molecules. The covalent bond is the strongest bond type, while the van der Waals bond is the weakest bond type. Water uses the ionic bond to dissolve the salt.

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PLEASE ANSWER QUICK 55 POINTS RIGHT ANSWERS ONLY :)

PLEASE ANSWER QUICK 55 POINTS RIGHT ANSWERS ONLY :)

Answers

Explanation:

To solve the problem, we can use the freezing point depression equation:

ΔT = Kf · molality

where ΔT is the change in freezing point, Kf is the freezing point depression constant, and molality is the concentration of the solution in moles of solute per kilogram of solvent.

In this case, we're looking for the freezing point of a solution of C5H4 in benzene, given that the freezing point of pure benzene is 5.50 °C, and the freezing point depression constant is 5.12 °C/m.

First, let's calculate the molality of the solution:

molality = moles of solute / kilograms of solvent

To find the moles of solute, we need to know the molar mass of C5H4. By looking it up in a periodic table, we find:

Molar mass of C5H4 = 64.09 g/mol

The problem doesn't tell us how much solute was added, but it does give us the concentration of the solution as 0.41 m (which means 0.41 moles of C5H4 per kilogram of benzene). Therefore:

molality = 0.41 moles / 0.998 kg ≈ 0.411 mol/kg

Now we can calculate the freezing point depression:

ΔT = Kf · molality

ΔT = 5.12 °C/m · 0.411 mol/kg ≈ 2.10 °C

The freezing point depression tells us how much the freezing point of the solution is lowered compared to the freezing point of pure benzene. Therefore, the freezing point of the solution is:

Freezing point = 5.50 °C - 2.10 °C = 3.40 °C

Therefore, the freezing point of the 0.41 m solution of C5H4 in benzene is 3.40 °C.

How many grams of N2 are in 3.0 x 1023 molecules of N2?

Answers

The mass of 3.0 x 10²³ molecules of nitrogen gas is 13.95 g.

Mass of the Nitrogen gas

The mass of one mole of Nitrogen gas is 28 g/mol.

Number of atoms

The number of atoms in one mole of Nitrogen gas is 6.022 x 10²³ molecules.

The mass of Nitrogen gas in the given number of molecules is calculated as follows;

6.022 x 10²³  --------------------- 28 g/mol

3.0 x 10²³ ----------------------------- ?

\(= \frac{3.0 \times 10^{23} \times 28}{6.022 \times 10^{23} } \\\\= 13.95 \ g\)

Thus, the mass of 3.0 x 10²³ molecules of nitrogen gas is 13.95 g.

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Which of the following reactions is exothermic?
A. light + 6CO₂ + 6H₂O → C8H12O6 + 602
B. 2HgO (s) + heat → 2Hg(1) + O₂(g) O
C. Mercury oxide plus heat yields mercury and oxygen
D. None of the reactions are exothermic.​

Answers

The reaction that is exothermic is as follows: None of the reactions are exothermic (option D).

What is an exothermic reaction?

Exothermic reaction is a kind of reaction that releases energy in the form of heat or that releases heat during its formation, and absorbs it during its decomposition.

An exothermic process releases heat, causing the temperature of the immediate surroundings to rise.

According to this question, the chemical equation that exemplifies exothermic reaction is as follows:

Combustion reactionNeutralization reactionRespiration

Therefore, none of the options above are exothermic.

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Reaction B is exothermic according to the thermochemical equation provided. Option B is he correct answer.

What is an exothermic Reaction?

When energy is transferred to the surroundings, this is called an exothermic reaction, and the temperature of the surroundings increases. Examples of exothermic reactions include: combustion reactions. many oxidation reactions.

According to the thermochemical equation provided, the reaction B is exothermic. In this reaction, the mercury oxide (HgO) reacts with heat to produce mercury (Hg) and oxygen (O₂) gas. The overall reaction gives out heat, making it exothermic.

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What is the answer to "a sound wave begins with ...

Answers

A sound wave would begin with a vibration.

How does a sound wave begin?

A sound wave begins when there is a disturbance or vibration in a medium, such as air, that sets the particles of the medium into motion. This motion creates a disturbance that travels through the medium as a wave. The vibration could be caused by a variety of sources, such as a speaker, a musical instrument, or a clap of the hands.

The speed at which a sound wave travels through a medium depends on the density and elasticity of the medium, as well as the temperature. In air, sound waves typically travel at a speed of approximately 340 m/s.

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How many moles of magnesium (Mg ) metal would be produced if 12 moles of potassium (K ) reacted?

Answers

As per the given reaction one mole of magnesium hydroxide reacts with 2 moles of potassium metal to give one mole of Mg. Therefore, 12 moles of potassium reacts to give 6 moles of Mg metal.

What is displacement reaction ?

In a displacement reaction, one element or group is displaced from the reactant by the other reactant. The given reaction is an example of single displacement reaction.

As per the balanced chemical equation of the reaction, 1 mole of magnesium hydroxide reacts with 2 moles potassium metal to form one mole of Mg metal and 2 moles of potassium hydroxide.

Here, 12 moles of potassium is taken. Then, the number of moles of Mg metal formed is just half the number of moles of K. That is 6 moles of magnesium metal.

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The reaction related to your question is given below:

Mg(OH)₂ + 2K ⇒2KOH + Mg

Write a balanced equation for the combustion of liquid ethanol in air.Write a balanced equation for the combustion of liquid ethanol in air.

Answers

The balanced equation for the combustion of liquid ethanol (C₂H₅OH) in the air can be written as follows:

C₂H₅OH + 3O₂ -> 2CO₂ + 3H₂O

A balanced equation is a chemical equation in which the number of atoms of each element is equal on both sides of the equation. This means that the equation follows the law of conservation of mass, which states that matter cannot be created or destroyed in a chemical reaction, only rearranged.

To balance an equation, coefficients (whole numbers) are added in front of the chemical formulas of the reactants and products. These coefficients adjust the relative amounts of each compound to ensure that the number of atoms of each element is the same on both sides of the equation.

In the equation, liquid ethanol reacts with oxygen (O₂) from the air to produce carbon dioxide (CO₂) and water (H₂O). The coefficients are balanced to ensure that the number of atoms of each element is the same on both sides of the equation.

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Which phrase is most similar in meaning to “scientific theory”?
A. a best guess explanation
B. a rigorously tested explanation
C. an opinion of what should happen
D. a mathematical relationship

Answers

Answer:

c

Explanation:

Answer:

A. a best guess explanation

Explanation:

A scientific theory explains why something behaves the way it does and is usually backed up by different sources. They are not speculations and can be proven. Those which are speculations and are not proven are called hypothesis. A scientific theory can also be replaced, if it is found that it does not produce valid results, or if a better theory is proposed which is made of one or more old theories.

Explain why the metals conduct electricity



write in your own words please, don't copy-paste from internet

Answers

Answer:

Metals conduct electricity because the electrons inside the metal are relatively free to move. So when electricity is pass through metals, electrons carry electricity and spread it all over the metal. The mobility of electrons is the reason why metals conduct electricity.

ra and p criss cross method

ra and p criss cross method

Answers

Answer:

Ra3P2

Explanation:

Ra is +2

P is -3

Ra3P2

define oxidation? with example​

Answers

Oxidation refers to a chemical process in which a substance loses electrons, resulting in an increase in its oxidation state or valence.

It is often associated with the addition of oxygen to a compound or the removal of hydrogen from it. However, oxidation can occur without the involvement of oxygen as well.An example of oxidation is the reaction between iron and oxygen to form iron oxide, commonly known as rust. In this process, iron atoms lose electrons to oxygen atoms. The iron atoms are oxidized, as their oxidation state increases from zero to +2 or +3 in the iron oxide compound. Oxygen, on the other hand, is reduced as it gains electrons.The chemical equation for this oxidation reaction is:

4 Fe (s) + 3 O2 (g) -> 2 Fe2O3 (s)

Here, iron (Fe) undergoes oxidation, while oxygen (O2) is the oxidizing agent. The formation of iron oxide demonstrates the transfer of electrons from iron to oxygen.Oxidation reactions are not limited to metals and oxygen. They can occur between various substances, involving different elements and compounds. Oxidation processes play a crucial role in many natural phenomena, industrial processes, and biological systems.

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It takes 2.600 in ^3 of mercury to make one manometer. Find the price of the mercury used to make 15 manometers by first calculating the cost of mercury for one manometer. What is the price of mercury used to make one manometer? What is the price of mercury used to make Is manometers?

Answers

The price of mercury used to make one manometer is $2.600X, and the price of mercury used to make 15 manometers is $39.00X, where X represents the cost of mercury per cubic inch.

To find the price of the mercury used to make one manometer, we need to know the cost of mercury per cubic inch. Once we have that information, we can calculate the cost for one manometer by multiplying the volume of mercury used (2.600 in^3) by the cost per cubic inch.

Let's assume the cost of mercury is $X per cubic inch.

Price of mercury used to make one manometer = Volume of mercury used * Cost per cubic inch

= 2.600 in^3 * $X/in^3

= $2.600X

Now, to find the price of mercury used to make 15 manometers, we can multiply the cost of one manometer by the number of manometers.

Price of mercury used to make 15 manometers = Price of one manometer * Number of manometers

= $2.600X * 15

= $39.00X

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asap! first to answer correctly gets 10 pts plus brainliest! :)

asap! first to answer correctly gets 10 pts plus brainliest! :)

Answers

Answer:

c

Explanation:

c first quarter waxing half moon

help meeeee

I require someone WITH braincells


22 How does Earth's tilt affect climate?

OA. smaller the tilt, the warmer the summer.

OB. The smaller the tilt, the smaller the temperature difference is between summer and winter.

OC. The larger the tilt, the warmer the summer.

OD. The larger the tilt, the smaller the temperature difference is between summer and winter.​

Answers

the answer is the third one

Metals and nonmetals gain stability by losing or gaining electrons to form ions with stable valence electron configurations. This type of bonding is called ______ bonding.

Answers

Metals and nonmetals gain stability by losing or gaining electrons to form ions with stable valence electron configurations. This type of bonding is called ionic bonding.

Ionic bonding is a type of chemical bonding where ions are formed from the transfer of electrons between a metal and nonmetal. Metals tend to lose electrons to become positively charged cations, while nonmetals tend to gain electrons to become negatively charged anions.

The resulting oppositely charged ions attract each other and form a crystal lattice structure, creating an ionic bond. This type of bonding typically occurs between elements with a large electronegativity difference, such as metals and nonmetals, and results in the formation of compounds known as ionic compounds or salts.

Ionic compounds have high melting and boiling points, are typically solid at room temperature, and are electrically conductive when molten or dissolved in water.

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12. What is the atomic number of the atom that forms an anion with 36 electrons and a Explain(words); write out formula, then solve for missing variable charge of -1?​

Answers

The missing variable of (⁻¹) is bromine.

Let the missing variable be X.

No. of electrons in the monoatomic anion (X⁻¹ )= 36

No. of electrons in the monoatomic atom (X) = 35

Atomic No. = No. of protons = No. of electrons in neutral atom = 35

Mass No. = No. of protons + No. of neutrons

               = 35 + 45 = 80

Hence, the element must be Br as its mass no is 80 and atomic no is 35.

And the ion is bromide ion or Br⁻¹ ion. It is an anion which gains an electron to achieve octet.

X → Br and X⁻¹ → Br⁻¹

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5. A shopping mall wanted to determine whether the more expensive


"Tough Stuff" floor wax was better than the cheaper "Steel Seal" floor wax


at protecting its floor tiles against scratches. One liter of each brand of


floor wax was applied to test sections of the main hall of the mall. The test


sections were all the same size and were covered with the same kind of


tiles. After 3 weeks, the number of scratches in each of the test sections


was counted to observe the wax's effectiveness. Identify Control Group

Answers

Answer:

Control group:

Test section covered with the "Steel Seal" floor wax

Explanation:

In a scientific experiment, the control group is the standard group to which comparison is made, to determine the effect of the experimental agent on the test subjects. In this example, the Steal Seal floor wax is the standard wax being used, and the experimenter wants to see if the "Tough Stuff" wax is better, hence after the treatment with the Tough Stuff wax, the number of scratches observed is compared with the standard wax area and the difference determines if it is a better waxing agent or not.

Initially, 70 lb of salt is dissolved in a tank containing 280 gal of water. A salt solution with 2 lb/gal concentration is poured into the tank at 2 gal/min. The mixture, after stirring, flows from the tank at the same rate the brine is entering the tank. (a) Find the amount of salt in the tank as a function of time

Answers

The amount of salt in the tank as a function of time is f(t) = 70 + 4t, where f(t) is the amount of salt in the tank after t minutes.

The rate of salt entering the tank is 2 lb/gal x 2 gal/min = <<2*2=4>>4 lb/min, where the concentration of salt is 2 lb/gal. Initially, the tank contains 70 lb of salt and 280 gal of water. When the brine flows into the tank at a constant rate of 2 gal/min, the concentration of salt in the tank remains constant. When the tank is stirred, the salt will be uniformly distributed throughout the mixture. Let’s assume that t is the time in minutes. As a result, the number of minutes that the solution is in the tank will be t. Since the concentration of salt in the tank remains constant, the amount of salt in the tank after t minutes is 70 lb + 4 lb/min × t.

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Uranium-235, uranium-238 and uranium-239 are different
A) elements.
B) ions of the same element.
C) isotopes of the same element.
D) none of the above

Answers

Answer:

C

Explanation:

they are of same element but different mass no.

in chemistry language we call them isotopes

Fill in the blank to correctly identify the relative melting points for the fatty acid pairs indicated:(a) Myristate (14:0) has a higher/ lower or equal melting point than stearate (18:0).(b) Palmitate (16:0) has a higher /lower/equal melting point than palmitoleate [cis 16:1(Δ9)].(c) α-Linolenate [cis 18:3(Δ9,12,15)] has a higher/lower/equal melting point than oleate [cis 18:1(Δ9)].

Answers

(a) Myristate (14:0) has a higher melting point than stearate (18:0).

(b) Palmitate (16:0) has a higher melting point than palmitoleate [cis 16:1(Δ9)].

(c) α-Linolenate [cis 18:3(Δ9,12,15)] has a lower melting point than oleate [cis 18:1(Δ9)].

In general, the melting point of a fatty acid is influenced by its chain length, degree of unsaturation, and the cis/trans configuration of the double bonds. Shorter chain lengths tend to have lower melting points than longer chain lengths due to decreased intermolecular forces. Saturated fatty acids (without double bonds) generally have higher melting points than unsaturated fatty acids due to increased intermolecular interactions. Within unsaturated fatty acids, increasing the degree of unsaturation (more double bonds) tends to decrease the melting point. Additionally, cis double bonds introduce kinks in the fatty acid chain, preventing close packing and further lowering the melting point.

Using this information, we can make the following conclusions:

(a) Myristate (14:0) has a higher melting point than stearate (18:0). This is because stearate has a longer chain length than myristate, resulting in stronger intermolecular forces and a higher melting point.

(b) Palmitate (16:0) has a higher melting point than palmitoleate [cis 16:1(Δ9)]. The presence of a cis double bond in palmitoleate introduces a kink in the chain, reducing intermolecular interactions and lowering the melting point compared to the saturated palmitate.

(c) α-Linolenate [cis 18:3(Δ9,12,15)] has a lower melting point than oleate [cis 18:1(Δ9)]. α-Linolenate has more double bonds (three) compared to oleate (one), introducing more kinks in the chain and reducing intermolecular interactions. This leads to a lower melting point for α-linolenate.

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The atomic masses of two isotopes of Zinc are 64 and 66. If Zinc has 27 electrons, what is the number of protons and neutrons in each isotope?

Zinc-64 : Number of protons __________ Number of neutrons ______________
Zinc-66 : Number of protons __________ Number of neutrons ______________

Answers

Answer:

Zinc-64: Number of protons is 30. Number of neutrons 34.

Zinc-66: Number of protons is 30. Number of neutrons 36.

Explanation:

The atomic number of Zinc is 30, so in every Zinc atom, regardless of whether it's an isotope or not, will always have 30 protons.

The atomic number of an equivalent to the number of protons, and never changes.

The isotope number is the sum of the protons and neutrons in the nucleus.

Isotope number = atomic number + neutrons

So if we have 30 protons, and we're trying to find the number of neutrons in Zinc-64 we just subtract 30 from 64.

64 - 30 = 34

So now we know that there are 34 neutrons in Zinc-64

Same thing goes for Zinc-66.

66 - 30 = 36

There are 36 neutrons in Zinc-66.

Hope that's helpful!

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A saturated liquid-vapor mixture of propane at 4 C (State 2) exits from the throttling valve. It then enters a heat exchanger and exits as saturated vapor at 4 C (State 3) from the heat exchanger. Propane leaving the heat exchanger enters an insulated compressor and exits at 18 bar and 60 C(State4) from the compressor. For the heat exchanger, air is the other stream entering at 20 C(State5) and leaving at 10 C (State 6 ). The rate of heat transfer from the air stream to the propane stream is 10 kW. Specific heat at constant pressure for air =1.005 kJ/kgK (a) Find the rate of entropy generation for throttling valve, in kW/K. (b) Calculate the rate of entropy generation for the heat exchanger, in kW/K. (c) Determine the rate of entropy generation for the compressor, in kW/K. (d) Show the process for propane on Ts diagram relative to the vapor dome and the appropriate lines of constant pressure for the four states. Label states and identify process directions with arrows. For propane: P critical =42.5 bar and T critical =97 C. can anyone help me with Spanish please _____ muy ocupada.Hago deporte, estudio, y me gusta _____.Y a ____, qu te gusta?EstamosdormirtEstoybailartEstoybailartEstasaburrirt Symbol Technologies, Inc., was a fast growing maker of bar code scanners. According to the federal charges, Tomo Razmilovic, the CEO at Symbol, was obsessed with meeting the stock market's expectation for continued growth. His executive team responded by improperty recording revenue and allowances for returns, as well as a variety of other tricks, to overstate revenues by $230 million and pretax earnings by $530 million. What makes this fraud nearly unique is that virtually the whole senior management team was charged with participating in the six-year fraud. In April 2015, the SEC settled with the last of the 13 Symbol executives that were defendants in the case. Razmilovic, the former CEO, fled the country to avoid prosecution and was still at large at the time of the final settlement. The exact nature of the fraud is described in the following excerpts from the SEC civil complaint. Concerning sales of goods, the complaint alleged that "Defendant Borghese, Symbol's former head of sales, spearheaded the revenue recognition fraud. Whenever actual sales fell short of Razmilovic's target, Borghese stuffed the distribution channel by granting resellers return rights and contingent payment terms in side agreements that he negotiated or authorized.... In addition, Borghese employed multiple schemes for claiming revenue before it was earned, such as shipping the wrong product when the product ordered by the customer was unavailable.... In a related scheme that Burke originated, Mortenson and Donlon also caused revenue to be recognized in several quarters on shipments that did not occur until the next quarter. To conceal this premature recognition of revenue, Mortenson and Donlon, acting at the direction of Borghese and others, secured backdated phony 'bill and hold letters from the customers." Concerning sales of service, the complaint alleged that "Defendant Heuschneider, finance director for Symbol's customer service division, artificially inflated the service revenue reported by Symbol... by directing subordinates to make multimillion dollar fraudulent entries that improperty accelerated revenue recognition on existing service contracts. Heuschneider also fabricated revenue by improperty 'renewing dormant or cancelled service contracts without the customer's approval." Source: SECURITIES AND EXCHANGE COMMISSION, Plaintif, against SYMBOL TECHNOLOOIES, INC. TOMO RAZMILOVIC, KENNETH JAEOOL LEONARD GOLDNER, BRIAN BURKE, MICHAEL DEGENNARO, FRANK BORGHESE, CHRISTOPHER DESANTIS, JAMES HEUSCHNEIDER GREGORY MORTENSON 1. What facts, if any, presented in the complaint suggest that Symbol violated the revenue recognition principle? 2. Assuming that Symbol did recognize revenue when goods were shipped, how could it have property accounted for the fact that customers had a right to cancel the contracts (make an analogy with accounting for bad debts)? 3. What do you think may have motivated management to falsify the statements? Why was management concerned with reporting continued growth in net income? 4. Explain who was hurt by management's unethical conduct. 5. Assume that you are the auditor for other firms. After reading about the fraud, what types of transactions would you pay special attention to in the audit of your clients in this industry? What ratio might provide warnings about possible channel stuffing? What is the theme of Animal Farm Chapter 1?