Impairment of Notes Receivables US GAAP requires entities to assess whether financial assets are impaired and recognize the impairment. If a note receivable is impaired‚ the loss is measured by the creditor as the difference between the investment in the loan (usually the principal plus accrued interest) and the expected future cash flows discounted at the loan’s historical effective interest rate. US GAAP recognizes the uncollectible amount through an allowance account. Unlike IFRS‚ US GAAP prohibits
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True/false questions MenuItem 1: {Topic 2} Individual behaviour and learning Question 1: According to the MARS model of individual behaviour and performance‚ employee performance will remain high even if one of the four factors falls to zero. True: False*: Feedback: Page 38 Difficulty: Easy Question 2: The MARS model identifies the four main factors that influence individual behaviour. True*: False: Feedback: Page 38 Difficulty: Medium Question 3: Motivation is an external force on the
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World War I initially started because of the assassination of Austria’s Archduke Franz Ferdinand and his wife Sophie. He was the heir to the throne of Austria-Hungary. The U.S got involved in World War I as a result in economic trade binding America to the Allies (Brower). World War I or as many people like to call it The Great War was from 1914 all the way to 1919. It was one of the most brutal and destructive wars in European history. “Of the 65 million men‚ who were mobilized‚ more than 10 million
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In the article “Different patterns of recollection impairment in confabulation reveal different disorders of consciousness: A multiple case study” they studied three different patients with confabulation affecting the way the patients remember and their conscious. Confabulation affected all three patients in different ways. In one patient confabulation affected the way they remembered their personal past‚ present‚ and future. In the second confabulation affected impersonal knowledge and the third
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Dementia is the umbrella term for a number of conditions which cause damage to the brain cells. The most common form is Alzheimer’s disease which has a gradual progression. The next most common type is vascular dementia which has a step-like progression. About one in four people with Parkinson’s disease also develop dementia. Short-term memory loss‚ disorientation and loss of concentration are common symptoms. There are other less common types of dementia such as Lewy Body dementia and Frontol Temporal
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Describe‚ giving examples‚ how different aspects of development can affect one another There are many examples that can describe how different aspects of development can affect one another. Most of the time one aspect will lead to another ‚ so for example‚ if a child has a language barrier ( through a foreign language as their first one or late development of speaking) this can stop other children from playing or talking to this child ‚ what can lead to lower their self esteem and let him
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young people’s setting. 1. Explain what it means to have a duty of care in own work role. -Person centred care. -Working within policies and procedures -Working within rules and regulations -Giving each individual their own privacy/dignity. -Making the individuals have their own independence‚ try to get them to do things themselves if they are capable of doing it. -Team work‚ working part as a team or within a team. -following the guidelines. 2. Explain how duty of care contributes
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Development of African-American Preschoolers: Child and Environmental Associations Source: Child Development‚ January/February 1999‚ Volume 70‚ Number 1 Abstract: This study examined how child (gender) and environmental factors (mother’s education‚ poverty‚ responsiveness and stimulation of the home environment) affect individual differences in the language development of African-American children between 18-30 months of age. Most studies have focused on White middle-class parents and their children
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Examination of the types of database systems that are available and how health care facilities utilize these different types of databases is the topic of this report. Giving more detail on the different types of architecture of databases and data structure will follow. Defining Health Care Database Systems A computerized clinical database consists of clinical data for storing‚ retrieving‚ analyzing‚ and reporting of information (McCartney‚ 2012). The data in these databases help in managing
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than our own. This would have presented a language barrier far more vast than any in existence today between two dialects. Multi-Regionalists tend to argue in favor of the Neanderthal’s capability to use language. A major genetic piece of evidence that they call upon to support their assertion is the existence of the FoxP2‚ “language”‚ gene which is prevalent in Neanderthals. Although this gene does contribute greatly to the human comprehension of language it is not significant enough to hold up
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