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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.Cosmic ray particles are very energetic as a result of them having a substantial velocity and hence a substantial momentum.The Oh-My-God particle detected over Utah in 1991 was probably a proton traveling at 0.999 (and add another 20 x 9s after that) of the speed of light and it allegedly carried the same kinetic energy as a baseball traveling at 90 kilometers an hour.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.Interpret financial ratios for companies, efficiency ratios, leverage ratios and issues with financial statement analysis.

It’s difficult to determine their exact source as the magnetic fields of the galaxy and the solar system alter their trajectories so that they end up having a uniform distribution in the sky – as though they come from everywhere.

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.

In any case, this is still about 50 times the collision energy we expect the Large Hadron Collider (LHC) will be able to generate at full power.

So, this gives you a sound basis to scoff at doomsayers who are still convinced that the LHC will destroy the Earth.

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It works out that extragalactic cosmic rays retaining energies of over 1019 e V cannot have originated from a source further than 163 million light years from Earth – a distance known as the GZK horizon.

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