Lewis Acid-Base Concept. The Lewis theory classifies a substance as an acid if it acts as an electron-pair acceptor and as a base if it acts as an electron-pair donor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Bronsted-Lowry concept.ewis Acid-Base Concept. The Lewis theory classifies a substance as an acid if it acts as an electron-pair acceptor and as a base if it acts as an electron-pair donor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Bronsted-Lowry concept.
Microsoft Excel was created by Microsoft Corporation. It was first released in 1985.
Microsoft was founded by Paul Allen and Bill Gates on April 4, 1975, to develop and sell BASIC interpreters for Altair 8800.ith the acquisition of Nokia's devices and services division to form Microsoft Mobile Oy, the company re-entered the smartphone hardware market, after its previous attempt, Microsoft Kin, which resulted from their acquisition of Danger Inc. Microsoft is a portmanteau of the words micro computer and soft ware.