Here is the overall reaction of a mercury oxide dry cell: Zn + HgO ---> ZnO + Hg. In this reaction, which of the following gets oxidized?

Here is the overall reaction of a mercury oxide dry cell: Zn + HgO ---> ZnO + Hg. In this reaction, which of the following gets oxidized?

Hg
Zn
O
HgO


---------------------


Zinc is oxidized because it starts as a metal with an oxidation state of zero and ends up as an atom bound to oxygen. Oxygen has two bonds, so the oxidation state of Zinc would be 2. The Mercury is therefore reduced, because it undergoes the opposite process. This is a REDOX reaction, and the two half reactions are:

Zn -> Zn(+2) + 2e(-)
Hg(+2) + 2e(-) -> Hg

What is the significance of an element having a positive electron affinity?

If Ea is positive then the nucleus is unable to support extra electrons (unfavourable)
If Ea is negative then the nucleus is able to support extra electrons (favourable)

1. Give one example where the reaction between acids and carbonates is very commonly made use of. 2. Give one example of where the reaction between acids and metals is very commonly made use of.

1. CaCO3 or MgCO3 as an indigestion powder - to neutralise excess acid in the stomach.

2. car battery - Lead and sulphuric acid

Determine the formula of the MgSO4 hydrate & calculate the % by mass of H2O in the hydrate?

A student dissolves 9.86g epsom salt, a MgSO4 hydrate into 50ml water. from this solution the student isolated 9.30g of anhydrous BaSO4 (s) which is formed in the following reaction. BaSO4 is very insoluble in water, and esentially all sulfate ions will precipitate as BaS04 (s). assume handling losses are small.

MgSO4(aq) + BaCl2 (aq) ---> MgCl2 (aq) + BaSO4 (s)

a)  determine the formula of the MgSO4 hydrate(Epson Salt)
b) calculate the % by mass of H20 in the hydrate


--------------------------------------------------------------------------------------------
9.30 g / 233.391 g/mol = 0.0398473 mol of BaSO4

BaSO4 and MgSO4 are in a 1:1 molar ratio, so this many moles of MgSO4 formed:

0.0398473 mol

grams of MgSO4 ---> 0.0398473 mol times 120.366 g/mol = 4.80 g (to three sig figs)

water in the hydrate ---> 9.86 g minus 4.80 g = 5.06 g

moles of water ---> 5.06 g / 18.015 g/mol = 0.280877 mol

We want to know a whole number ratio between MgSO4 and H2O where MgSO4 is set to 1.

MgSO4 ---> 0.0398473 / 0.0398473 = 1
H2O ---> 0.280877 / 0.0398473 = 7

MgSO4 · 7H2O

percent by mass of water ---> (5.06 g / 9.86 g)*100 = 51.3%

Blackhallpublishing Finance / Mgmt Chapter 2 solutions

Chapter 2 Solutions
Solution 2.1
a) Explain what you understand by the term 'cost'
The term ‘cost’ can be defined as 'the resources consumed or used up to achieve a certain objective'. This objective may be the running of a business or a department within a business. Thus cost represents the expenditure occurred in running a business on a day to day basis.
b) Explain what you understand by the 'elements of costs'.
The ‘elements of costs’ refer to a cost classification system. Cost analysis involves classifying costs according to their common characteristics. There are a number of different classification systems, each differing according to the purpose to which the cost data is to be used. Cost classification by element is a system that classifies costs according to what they are. It normally classifies cost into three categories namely, materials, labour and expenses that are incurred in making a product or offering a service. Thus in the case of a restaurant, materials represent food and beverages, subsequently labour (chefs and waiters) and production facilities (kitchen equipment) are used to convert the materials into a finished product to be sold. Expenses include the light and heat, insurance, advertising, depreciation, repairs, maintenance and rent used to ensure the product is sold. This classification system is generally used for profit and loss presentations in financial reporting.
c) Distinguish between the following, giving examples of each
• Direct and indirect costs.
• Fixed and variable costs.
CIMA Official Terminology describes direct cost as ‘expenditure that can be attributed to a specific cost unit’. A direct cost is a cost that can be traceable and thus attributable to a particular product or service. Direct costs can be further broken into direct materials, direct labour and direct expenses. An example of a direct cost is the ingredients in a meal. Indirect costs are costs that cannot be traced to an individual product or service. This would include all costs that are not direct costs. Indirect costs can be further broken down into indirect material, indirect labour and indirect expenses. The total of all indirect costs is known as overhead. CIMA Official Terminology describes overhead as ‘expenditure on labour, materials or services that cannot be economically identified with a specific saleable cost unit’. Examples of overheads include costs such as supervision and management (unless only one product or service is involved), electricity, depreciation, insurance and advertising.
The classification of costs into fixed and variable categories relates to how costs behave in relation to changes in sales volume. This costs classification systems is important in terms of planning and decision-making. Fixed costs are costs that are a function of time rather than sales activity and thus are not sensitive to changes in sales volume. As sales volume increases, these costs would be expected to remain the same or maybe increase due to other reasons such as inflation. Examples of fixed costs would include rent, rates, insurance and management salaries. Any of these costs would not be expected to increase as sales volume increases. It does not matter if there are 100 people or one person in a restaurant, the same rent must still be paid. Variable costs are costs that increase as sales or production volume increases. For example if sales volume fluctuates by 10 per cent then variable costs will fluctuate also by 10 per cent or close to it. Thus a variable cost is a cost that is sensitive to changes in sales activity. Examples would include direct materials as identified above. The cost of food or beverages for a restaurant would be considered a variable cost. The cost of toys in a toyshop would be a variable cost.
Solution 2.2
You are required to classify each of the following costs according to whether they are direct or indirect, based on tracing the cost to a) department and b) product line
Cost
Department
Product line
Salary of restaurant supervisor
Direct
Indirect
Rent of shop unit
Indirect
Indirect
Depreciation of computer reservation system
Direct
Indirect
Sales commission
Direct
Direct
Purchase of goods for resale in a shop
Direct
Direct
Paint for each product
Direct
Direct
Oil for central heating system
Indirect
Indirect
Home delivery service costs for supermarket
Indirect
Indirect
Cashiers wages
Direct
Indirect
Facilities managers salary
Indirect
Indirect
Solution 2.3
a) Calculate the direct materials cost per meal.
Ingredients
Quantity required
Total cost
Steak
0.33 kg
€400 60 portions =
€6.67
Mixed salad
1 bag
€30 100 bags =
€0.30
French fries
0.20 kg
€60 150 portions =
€0.40
Onion rings
5
5 rings x (€5 100) =
€0.25
Total cost per meal
€7.62
b) Calculate the direct labour cost per meal.
Staff
Hours worked
Rate per hour €
Total cost €
Chef (1 person)
3
40
120
Commi chefs (2 persons)
6
15
90
Waiting staff (4 persons)
12
10
120
Total direct labour cost
330
Total direct labour cost is €330 for a total of 70 meals. Thus the direct labour cost per meal amounts to €4.71
c) If the direct expenses relating to the wedding function amount to €300, calculate the prime cost per meal.
€
Direct materials
7.62
Direct labour 330/70
4.71
Direct expenses 300/ 70 4.29
Prime cost per meal
16.62
Solution 2.4
a) Explain what you understand by ‘cost behaviour’ using an example to illustrate.
Cost behaviour refers to a cost classification system primarily used for management planning decisions. It is a crucial classification in that it allows an insight into how costs react to different circumstances. In trying to predict and plan for the future, it is essential to understand costs and what drives and creates costs. In particular, this classification looks at the relationship between costs and sales volume / production output. When planning to increase output (sales volume), it is important to understand and appreciate how costs will react to this. What is meant by sales volume / production output is for example, a restaurant selling more covers, or a hotel selling more bedrooms, or a furniture shop selling more furniture as distinct from increasing sales by simply increasing the selling price. Cost behaviour analysis focuses on how costs react to increases in sales volume. Fixed costs are those that do not react to sales volume fluctuations, whereas variable costs increase as sales volume increases. For example if a restaurant is expecting sales volume to increase then it must plan for certain costs to increase as well. These costs would be considered variable costs and would include such costs as food, beverages and part-time labour. Other costs such as fixed costs would not be expected to change as sales volume fluctuates. These costs would include rent, rates, depreciation, salaries, light and heat, advertising, and insurance.
b) Explain the concept of the relevant range.
The concept of relevant range refers to situations where increases in sales activity can lead to increases in fixed costs. Take for example a situation where sales volume increases to a level that a new manager or supervisor is required to support this extra volume of activity. In this case fixed costs will be affected and will increase. Thus we have the concept of 'the relevant range of activity' which states that fixed costs will be unaffected by sales volume fluctuations as long as these fluctuations ensure sales activity remains within a certain range. For example the fixed costs of a restaurant may remain at €20,000 per week as long as sales activity remains with a certain volume of activity range of 0 and 2,100 covers per week. Should sales increase beyond 2,100 covers then maybe an extra supervisor is required, or if opening times are extended additional staff may be required. The relevant range concept is critical when management is considering significant increases or reductions in activity levels.
Solution 2.5
a) Explain the term 'semi-variable costs' giving at least two examples.
Semi-variable costs are costs that have both a fixed and variable component. For example telephone charges include a rental cost, which would be considered fixed and the cost of the number of phone calls which could be considered variable. When one analyses these costs further, part of the 'phone call costs' could be considered fixed as the phone would be used even if sales were non-existent. Thus a phone bill would be considered predominantly fixed, with a variable element. Another example would be light and heat. In a restaurant light and heat is required even if there are no customers in the restaurant. However as the restaurant gets busier more cookers will be needed and this would be classified as the variable element. Thus light and heat could be considered a predominantly fixed cost with a variable element. The following diagram graphically presents a typical semi-variable cost pattern relating to a landline telephone charge.
Semi-variable cost patterns
................
b) Why is it necessary to distinguish between fixed and variable costs.
In trying to predict and plan for the future, it is essential to understand costs and what drives and creates costs. By classifying costs into a fixed or variable category management gain an insight into how costs will behave or react to changes in sales volume. When planning to increase output (sales volume), it is important to understand and appreciate how costs will react to this. Cost behaviour analysis focuses on how costs react to increases in sales volume. Fixed costs are those that do not react to sales volume fluctuations, whereas variable costs increase as sales volume increases. For example if a restaurant is expecting sales volume to increase then it must plan for certain costs to increase as well. These costs would be considered variable costs and would include such costs as food, beverages and part-time labour. Other costs such as fixed costs would not be expected to change as sales volume fluctuates. These costs would include rent, rates, depreciation, salaries, light and heat, advertising, and insurance. This distinction can help management plan and make decision for the future. The cost-volume-profit model (CVP) uses cost behaviour analysis to provide management with information with can support
their planning and decision-making roles. This would include information relating to various strategies such as
• The forecast profit or loss
• The forecast break-even point
• The forecast number of products to be sold to make a required profit
• The forecast margin of safety c) Classify the following expense items according to whether they are a fixed or variable cost.
Cost
Fixed or variable
Salary of restaurant supervisor
Fixed
Rent of shop unit
Fixed
Depreciation of computer reservation system
Fixed
Sales commission
Variable
Purchase of goods for resale in a shop
Variable
Paint for each product
Variable
Oil for central heating system
Fixed
Home delivery service costs for supermarket
Variable
Cashiers wages
Fixed
Facilities managers salary
Fixed
Solution 2.6
A hotel offers the following quotations from its banqueting menu to companies enquiring about their annual Christmas dinner
Number of covers
Selling price per cover
100
150
200
€25.00
€20.00
€15.00
Explain in your own words how the hotel can reduce its selling price based on the number of covers and still maintain or even increase its net profit percentage.
Where a business has high fixed costs and low variable costs there is great scope for a business to reduce price to stimulate demand. The increase in demand can compensate for the reduce price and reduced profit per person and as fixed costs do not react to sales volume fluctuations then profit can be at least maintained.
For example in the above scenario if variable costs amounted to 30% and fixed costs amounted to €1500 for the Christmas dinner then the profit statement would look as follows for all three prices.
Selling price €25
Selling price €20
Selling price €15
Sales volume
Sales
Less variable costs
Contribution
Less fixed costs
Net profit
100
2,500
750
1,750
1,500
250
150
3,000
900
2,100
1,500
600
200
3,000
900
2,100
1,500
600
Net profit percentage
10%
250/2500
20%
600/3000
20%
600/3000
As one can see although prices have fallen volume sales have increase and although variable costs have also increased contribution has increased and with fixed costs remaining the same, overall profit has increased. Thus the increase in volume sales and the fact that the businesses costs are mainly fixed has compensated for the reduced selling price.
Solution 2.7
a) Use the high-low method to separate the fixed and variable cost elements of the security costs presented above.
The high-low method involves the following steps:
1. Identify the high and low activity levels and record the cost at each level.
2. Calculate the difference in activity levels and the difference in costs.
3. Divide the cost difference by the difference in activity levels. This gives us the variable cost per room sold (b).
4. Take either the high or the low activity level and input the data including (b) as calculated in step 3 and solve the equation by finding the fixed cost element.
Step 1 Activity Cost
High 280 €20,400
Low 216 €18,480
Step 2 Difference 64 €1,920
Step 3 €1,920 64 = €30 (the variable cost per unit)
Step 4 Total cost = fixed costs + (variable cost per unit x number of units sold)
y = a + b(x)
20,400 = a + 30 (280)
20,400 = a + 8,400
12,000 = a (the fixed cost amounts to €12,000)
Thus the cost function for the security costs is Y = 12,000 +30 (x)
b) As the complex manager plans on increasing opening hours by 10 per cent, re-calculate the costs for the four months presented above, based on the cost function calculated in (a).
Hours
Y= a+b(x)
Total cost €
January
308
Y = 12,000 + 30 (308)
21,240
February
246
Y = 12,000 + 30 (246)
19,380
March
264
Y = 12,000 + 30 (264)
19,920
April
238
Y = 12,000 + 30 (238)
19,140
Solution 2.8
a) Compute the maintenance cost function based on the high-low method.
Step 1 Activity Cost
High 900 €2,500
Low 300 €1,800
Step 2 .Difference 600 €700
Step 3 €700 600 = €1.17 (the variable cost per unit)
Step 4 Total cost = fixed costs + (variable cost per unit x number of units sold)
y = a + b(x)
2,500 = a + 1.17 (900)
2,500 = a + 1053
1,447 = a (the fixed cost amounts to €1,447)
Thus the cost function for maintenance as per the high-low method is y = 1,447 + 1.17(x)
b) Draw a scatter diagram of the above data and draw a line of best fit through the data. From the graph, calculate the maintenance cost function.
c) Compute the maintenance cost function based on least squares regression analysis.
The calculations required to determine the total cost function for maintenance using least squares regression analysis are as follows:
Activity
Cost €
Month
x
y
xy
x2
y2
1
500
2,000
1,000,000
250,000
4,000,000
2
600
2,200
1,320,000
360,000
4,840,000
3
900
2,500
2,250,000
810,000
6,250,000
4
400
1,900
760,000
160,000
3,610,000
5
300
1,800
540,000
90,000
3,240,000
6
450
2,000
900,000
202,500
4,000,000
3,150
12,400
6,770,000
1,872,500
25,940,000
The linear regression equation, which meets the above requirement, is obtained from solving simultaneously two equations. This gives us values for both a (fixed costs) and b (variable cost per unit) in the total cost function. The equations are as follows
1. y = na + b x
2. xy = a( x) + b x2
a = fixed cost, b = variable cost per unit, n = number of observations, x = Sum of the observations of the independent variable, y = Sum of the observations of the dependant variable, xy = Sum of the product of each pair of observations and x2 = Sum of the squares of the x observations.
Equation 1 12,400 = 6a + b3150
Equation 2 6,770,000 = a3,150 + b1,872,500
By multiplying equation 1 by 525 we bring the number of (a)’s to the same number in each equation and thus cancel the (a) variable.
Equation 1 6,510,000 = a3,150 + b1,653,750
Equation 2 6,770,000 = a3,150 + b1,872,500
Subtract equation 1 from equation 2
260,000 = b218,750
1.19 = b
Substituting 1.19 for b in equation 1 should give us a value for a
12,400 = 6a + 1.19(3,150)
12,400 = 6a + 3,748.5
8,651.5 = 6a
1,442 = a
Thus according to the least squares regression method the repairs and maintenance costs for the leisure centre show a fixed element of €1,442 and a variable element of €1.19 per person or user.
d) Outline the main reasons for the differences in the maintenance cost function calculated by each of the methods.
As can be seen below, each method will give a different cost function.
1. High-low Y = 1,447 + 1.17(x)
2. Scatter-graph Y =
3. Linear regression Y = €1,442 + €1.19 (x)
The main reasons for the different cost functions are connected to the limitations of each approach. For example the main limitation of the high-low method is that the two sets of data selected may not be representative of the real behaviour patterns of the costs. For example, the highest and lowest activities may have occurred during exceptional circumstances and hence this method can provide a misleading cost function.
The main difference between the scatter-graph and high-low method lies with the sample data used to ascertain the cost function. The scatter-graph approach uses all the data in the sample to estimate the line of best fit and hence the cost-function. The high-low method uses only two extreme points within the sample to estimate the cost function. The main weakness of the scatter-graph approach is that once all the data is plotted on a graph, deciding on a line of best fit is still a subjective judgement.
Of the three methods, the linear regression model is considered to have the least number of limitations. This method is a statistical approach to determine the line of best fit for a given set of data. It is an extension of the scatter-graph approach and is based on the principle that the sum of the squares of the vertical distances from the regression line to the plots of the data points is less than the sum of the squares of the vertical distances from any other line that may be determined. In other words a truly objective line of best fit is calculated which minimises the squared deviations between the regression line and the observed data.
e) What is the advantage in calculating a cost function for a cost item?
The cost function can be used in the intelligent prediction of future costs based on forecast sales activity. This can provide more accurate forecast cost information which supports management planning and decision-making

Blackhallpublishing Finance / Management Solutions Chapter 1

Chapter 1 Solutions
Solution 1.1
Distinguish between financial and management accounting and discuss the role both of them have in an organisation
Financial accounting is primarily a method of reporting the results and the financial position of a business. Financial Accounts are required by Company Law and accounting standards. Management accounting is an internal reporting system for the organisation's own management. It provides management with the information required to manage the business.
Key differences between Cost & Financial Accounting
Cost
Financial
• Internal - management reporting
• External - reports to outside world
• Not required by Law
• Must comply with the Company’s Act
• Not required to follow SSAP/FRS requirements
• Required to follow SSAP/FRS requirements
• Looks at past, present and future
• Historical record
• Provides detailed analysis
• Provides overview
Financial accounting is the recording of actual monetary transactions of a business in accordance with the rules in the accounting standards and company law. The Profit and Loss Account, Balance Sheet and Funds Flow will be used to provide those external to the main running of the organisation with a summary of what has happened in the past accounting period. The role of financial accounting can be summarised as the recording of all actual business transactions that have happened, and the reporting to those both internal and external to the organisation a true and accurate picture of what has happened in the past accounting period.
Management accounting concerns detailed analysis of information for the internal management of the organisation. As it is mainly for internal use it is not necessary for the accountant to comply with the rules in the accounting standards and company law. The cost accountant will be concerned with; what was the cost of goods produced or services provided? what are future costs likely to be? how do actual costs compare with budget? what information is needed by management in decision making? The role of the cost accountant would be the analysis and presentation of information to assist in the internal running of the organisation, and the preparation of budgets and standards so that control can be achieved.
Solution 1.2
Briefly outline the role of management within an organisation
The role of management can be described as making decisions that are likely to ensure the viability of an organisation and to plan and control the implementation of these decisions. Ultimately, management is concerned with planning, decision-making and control.
Set business objectives The aims of a business are often couched in broad terms and may be set out in the form of a mission statement. This statement is usually brief and will generally articulate high standards or ideals for the business. The objectives of a business are usually quantifiable and more specific and should be consistent with the aims of the business. Examples could include; the kind of market it wishes to serve, the market share it wishes to achieve and the range of products and services to be offered.
Identify potential strategies This second stage involves the search for a range of strategies for the business to achieve its objectives. This task is undertaken by management and involves much data collection and analysis of both the external market and an internal analysis of the resources and expertise available to the business to pursue each option. Much of the external analysis focuses on the future, for example new markets, future demand, and the changing business environment. These decisions are referred to as long-run or strategic decisions and generally have a profound effect on a businesses future position. By comparing the environmental influences (opportunities and threats) and the resource limitations (strengths and weaknesses), a strategic plan can be put together setting the organisation on a course to follow in the hope of achieving specific goals.
Evaluate and select strategies When deciding on the most appropriate option(s) to choose, management must examine information relating to each option to see if that option fits with the objectives that have been set and assess whether or not it is feasible to provide the resources required. Management must consider the effects of pursuing each option on the future financial performance and position of the business. Projected financial statements play an invaluable role in the evaluation of the various options open to management.
Implement the strategies Once decisions have been made at stage three, they should be implemented as part of the normal budget process. A budget is a financial plan outlining the projected effects of the decisions management has made. They are prepared based on the differential costs and revenues associated with the particular course of action chosen and although these costs and revenues are estimates, generally management will apply probabilities to calculate a likely basis for the costs and revenues estimated. The planning process leads with an overall or strategic plan, which is divided into annual plans, which show in detail how the strategic plan is to be achieved.
Compare actual results with plan This is where progress on achieving the plan is monitored. This involves daily, weekly or monthly comparison of actual performance against budget. In particular, budgeted costs and revenues are compared to actual performance and any variances are identified.
Investigate variances and take corrective action The control process should provide management with relevant, reliable and timely information to help them decide on possible corrective action when variances between budgeted and actual costs and revenues occur. All significant variances must be investigated and this must be done quickly to ensure management have timely information to take corrective action. This process involves focusing on possible reasons for the variances and then deciding on the corrective type of action required. This corrective action can involve changing the plan slightly as it may have been too ambitious and unachievable or too easily achieved. Management must also be aware of the external factors that can influence actual performance and create variances.
Solution 1.3
Outline the role of accounting as a support tool for management
Accounting is often described as the language of business and is an essential support tool for business managers. Developments in the global economy have provided significant challenges for business managers. The accounting profession has had to develop and broaden its scope to provide relevant, timely, accurate and understandable financial information required in the modern economy of today. Managers use this information to develop efficiencies within their business, grow their business and ultimately gain competitive advantage over business rivals. From an accounting perspective, the role of management can be described as making decisions that are likely to ensure the viability of an organisation and to plan and control the implementation of these decisions.
The role of accounting as a management tool involves the analysis and presentation of information to assist in the internal running of an organisation, and the preparation of budgets and standards so that control can be achieved. It involves providing information for planning, controlling, decision making and the formulation of business policy and strategy. Across all business sectors, management accounting helps provide answers to the following questions; what are future costs likely to be?, how do actual costs compare with budget? and is the organisation achieving the objectives set by management?
Management accounting helps provide management with answers to the following typical questions that empower managers to plan, control and make decisions.
• Is the hotel operating at an optimum level – is occupancy level acceptable?
• How many customers does the restaurant require to break-even?
• What strategy will maximise profits?
• Is the organisation meeting customer expectations in terms of quality, reliability and price?
• What is the optimum price to charge per room or per seat?
• Should a particular tourism attraction shut-down in an off-season period?
• What is the effect of special offers and packaged deals?
• Is the mark-up on purchases sufficient to cover all costs and achieve a satisfactory profit?
• What is the cost of providing additional services for customers?
• Is each retail department performing adequately and contributing to the organisation?
• What product ranges are particularly successful?
• What is the effect of reducing the price of products during a sale?
• How does the organisations performance compare to other similar organisations?

25 different ways to say "Please"

Arabic: من فضلك (min fáɖlak) 
Bulgarian: моля (mólja) 
Catalan: si us plau 
Chinese: 请 (qǐng) 
Croatian: molim 
Czech: prosím 
Danish: vær så venlig 
Dutch: alstublieft (polite), alsjeblief (casual), graag, a.u.b. 
Fijian: yalo vinaka 
Finnish: olkaa hyvä 
French: s'il vous plaît, S.V.P. 
German: bitte 
Greek: παρακαλώ (parakaló), μου κάνεις την χάρη να... (mu kanis ti khari na...) 
Hungarian: kérem, szívesen (szívesen is better translated as you’re welcome, the response to köszönöm) 
Irish: le do thoil, ma 's e do thoil e 
Italian: per favore 
Japanese: ください (kudasái), どうぞ (dōzo) 
Korean: 제발 (jebal) 
Malay: sila 
Norwegian: vær så snill, takk (?) 
Polish: proszę 
Portuguese: por favor 
Romanian: a mulţumi, a satisface, a incânta 
Russian: пoжaлуйстa (požálsta) 
Scots Gaelic: le do thoil (s., informal), le ur toil (pl., formal), ma 's e do thoil e (s., informal), ma 's e ur toil e (pl., formal) 
Serbian: молим (molim) 
Slovak: prosím, nech sa páči 
Spanish: por favor, favor de 
Swedish: tack, snälla, var så god 
Tamil: தயவு செய்து (dayavu seithu) 
Turkish: lütfen 
Ukrainian: прошу (prošú) 
Vietnamese: làm ơn, xin 
Welsh: os gwelwch yn dda