Historical cost is a traditional method of recording assets and liabilities at their original or nominal value without making adjustments for inflation. It first came in evidence in Jun 1979 in a French project after numerous debates. The historical cost principle states that the asset should include all cost necessary to get the asset in place and ready for use. The principle of historical cost is based upon two fundamental principles: the principle of monetary standardization and principle of
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Historical background of counseling Historically‚ guidance & counseling emerged as a synthesis of ideas & practices derived from religion ( search for spiritual meaning/ identity; concepts like "pastoral care")‚ C19th philosophy ( concept of the "unconscious mind" - in fact‚ pre Freudian/ philosophical in origin)‚ the Arts ( self-expression through performance‚ literature‚ autobiography‚ journalism‚ poetry‚ plastic arts‚ music etc. )‚ and the needs of people to maintain & promote individualism/
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Event Industry Suppliers and Event Organisational Structures Since the beginning of time human beings had the need of having special events. First‚ they were made for cultural and celebration purposes‚ but their area increased continuously. Today‚ the events vary from personal celebrations to mega events‚ from voluntary events to private musical events‚ form cultural to sporting events. Shone and parry classify special events by purpose and these are: leisure events (sport‚ recreation‚ and
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BED POSITIONS AND USES PRONE The prone position is a position of the body lying face down. It is opposed to the supine position which is face up. Using terms defined in the anatomical position‚ the ventral side is down (which is towards the abdomen)‚ and the dorsal side is up (which is towards the back or posterior of the body). Prone refers to that pattern for the forearm‚ where the palm of the hand is directly behind the head‚ or at the sides and the radius and ulna are crossed. The main physiological
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Historical Fiction Narrative My name is Elizabeth‚ I’m 15 and I’m moving to the West with my family. We are going there for something called the Homestead Act. The Homestead Act is when you get 160 acres of land for free for 5 years. During the 5 years‚ you must grow crops. But my father is going to the West for mining gold. It’s May 8th‚ 1861. Tomorrow my family and I leave for the West. We are going by railroad. It will be my first time going on the railroad. I’m so excited yet nervous. I
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Education This paper will outline the differences in competencies between Associate Degree in Nursing (ADN)‚ and Bachelor in Science of Nursing (BSN) prepared nurses. Then identify a patient care situation describing how nursing care or approaches to decision making may differ based upon the educational preparation of the nurse. The Free online Dictionary (2013) depicts competency as “The quality of being competent or capable of performing an allotted function.” Here is a comparison of two different
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Historical Criticism Goal: Explain the content of literature based on _______________________________________ in which it was written. Historical critics look at politics‚ ideas‚ culture‚ how people lived‚ etc. when analyzing literature. Pros and Cons of Historical Criticism Pros ● The historical lens is an accurate way to view history because people ___________________________ their thoughts and ideas through lit. ● These views can be ___________ or _____________. Cons
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Historical and Contextual Influences in Art & Design Impressionism and Post Impressionism Impressionism was the most significant art movement of the nineteenth century‚ giving modern artist inspiration in their own work today. The name impressionism itself comes from a painting called ‘Impression Sunrise’ by Claude Monet who had the influence of Japanese art forms. The start of the impressionism was considered to be at 1863. However‚ was not recognise and exhibited till 1874. The main group
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responsibility when dealing with individuals or other companies in the business environment. When it comes to the career of nursing‚ professionalism is taken to a whole other level. Not only does professionalism come in to account with your business professionals and peers‚ but you have patients with whom professionalism is highly practiced as well. Professionalism in nursing means that you are able to handle all the responsibilities given to you in an efficient and proper way. It means that when
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and Sociology An Uneasy Relationship Deidre Wick s Overview ■ ■ ■ Why is nursing often depicted in a negative light? What is the ‘New Nursing’? What are some of the new developments in nursing in Australia and overseas? This chapter examines some of the more recent sociological writings on nursing and discusses them in relation to the practical insights they have to offer for nursing. Recent nursing reforms in Australia and the United Kingdom are analysed to see how these might be
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