only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper P2 (INT) Section A – THIS ONE question is compulsory and MUST be attempted 1 Minny is a company which operates in the service sector. Minny has business relationships with Bower and Heeny. All three entities are public limited companies. The draft
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Forgetting is the inability to recall or recognise information that was once stored in the memory and is now not available or cannot be accessed. There are four main theories to forgetting; trace decay‚ cue dependant‚ displacement and interference. Displacement seeks to explain forgetting in the short term memory. According to Shiffrin and Atkinson’s model of memory‚ the short term memory has certain characteristics such as limited capacity so if information is not rehearsed‚ it would be forgotten
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P2-q1a Convergence between IFRSs and US GAAP The IASB and the US Financial Accounting Standards Board (FASB) have been working together since 2002 to achieve convergence of IFRSs and US generally accepted accounting principles (GAAP). A common set of high quality global standards remains a priority of both the IASB and the FASB. In September 2002 the IASB and the FASB agreed to work together‚ in consultation with other national and regional bodies‚ to remove the differences between international
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Gregory’s theory of perception consists of a proposal which suggests that formation of incorrect hypotheses will lead to errors in perception. Perception involves making inferences about what we perceive through prior knowledge‚ past experiences‚ sensory data and internal hypotheses which play a major part in explaining perception. Gregory adds that an individual’s external and internal factors are determined by expectations‚ emotion and motives‚ and so enables two separate individual’s to perception
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(P2) Unit 8 methodology for children’s care‚ learning and development Tom Hollins Introduction It is very important that you choose the right method for you to get the best information which meets the aims and intentions of the research. There is many different types of raw data there is numerical data called Quantative and Qualititive which is the thoughts and beliefs of the participant‚ this means that it is descriptive and personal as it is coming straight from the individual.
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unable to change from that mold. While I believe these theories are interesting and worth further exploration‚ I do not believe that physical traits‚ such as strong jaw or facial features and canine teeth can be considered a common trait across all career criminals. Putting this into context‚ one could compare two individuals who have completely different physical profiles and teeth structure but still both be career criminals. Biochemical theory contemplates the idea that environmental teratogens
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INTERPERSONAL COMMUNICATION APPROACH The view of development as a replica of the systems of the change agents The change agents defined development as a replica of their own systems. For example‚ during the cold war‚ the USA was defining development as the replica of its own political-economic system and opening the way for the transnational corporations. At the same time‚ the developing countries saw the ‘welfare state’ of the North Atlantic Nations as the ultimate goal of development. These nations
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assess the concept of alienation according to Karl Marx and explore his theory relating to four differing perspectives assigned to this‚ whilst also researching its historical roots and any relevance in today’s society. The concept of alienation in relation to sociology was developed by Karl Marx (1818-1883)‚ a German philosopher‚ political economist‚ revolutionary and the founding father of Communism. His ideas for this theory originated in the writings of Feuerbach‚ who along with George W.F Hegel
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Portraits of the Case Studies The Case Study problems are teaching units‚ each of which supports 3 to 5 lessons on a topic from outside mathematics. They develop thinking‚ reasoning and problem solving skills and put substance into the Key Concepts and Processes of the new Programme of Study (PoS) for Key Stage 3 – aspects of the National Curriculum that are less familiar to many teachers. Between them‚ the Case Studies cover most of the PoS. The Case Studies are very different from each other and
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Explain the difference between capital and revenue items of expenditure and income P2 Capital Income Capital income is the money invested by owners or investors that fund the setting up of a business. The source of capital income is influenced by the type of business. Sole trader is a business which is owned individually‚ meaning their capital income comes from their own money (savings) or personal loans. Partnership is when between two and twenty people join to form a business as partners.
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