Historical Cost Concept What is historical cost? Historical cost is a term used instead of the term cost. Cost and historical cost usually mean the original cost at the time of a transaction. The term historical cost helps to distinguish an asset’s original cost from its replacement cost‚ current cost‚ or inflation-adjusted cost. For example‚ land purchased in 1992 at cost of $80‚000 and still owned by the buyer will be reported on the buyer’s balance sheet at its cost or historical cost of $80
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Introduction Today I will be talking about the Importance of Reflective practice in Nursing Scholarship. Reflective practice is an essential skill in health professionalism. Reflective practice refers to the process of thoughtfully considering your experiences. Reflective practise allows you to consider what your strengths and weaknesses are‚ to identify what you need to work on‚ in order to perform to the best of your capability. In order to find better ways to function in the workplace properly
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following estimates have been prepared to evaluate the benefits from the reorganization: Before the change After the change Total annual sales $ 700‚000 $850‚000 Costs as percentage of sales: Direct materials 10% 9% Direct labor 6% 4% Support costs 9% 7% Work-in -process inventory $200‚000 $120‚000 Inventory carrying costs are estimated to be 12% per year. Required: Why do the layout reorganization estimates include from carrying reduced levels of work-in-process
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CYP Core 33 4.1 Describe the possible signs‚ symptoms‚ indicators and behaviours that may cause concern in the context of safeguarding There are four types of child abuse. They are defined in the UK Government guidance Working Together to Safeguard Children 2010 which are: 1. Physical abuse 2. Emotional abuse 3. Sexual abuse 4. Neglect Bullying is not defined as a form of abuse in Working Together but there is clear evidence that it is abusive and will include at least one‚ if
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Dawn Clark Diploma level 5 in Leadership for Health and Social Care Unit SHC52 – Promote Reflective Practice Outcomes: 4.1‚ 4.2‚ 4.3 and 4.4 Within my role as Manager of a Nursing Home I am frequently involved in situations whereby I need to make decisions and act quickly. The role demands strong leadership skills‚ financial management skills‚ and the ability to deal effectively with many people from many different backgrounds and on different levels. The manner in which I deal
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Before the main discussion of the reflective journal‚ the author would firstly like to identify that how the “organisational wellness” subject affected her. In the beginning‚ the author chose this subject due to the reqirement that she must choose six units of third-year level to complete her degreee. And she didn’t have any knowledge about this subject before she decided to choose it. When she attended the first lecture of “organisational wellness” ‚ she only has abstract and vague concept of the
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Communication and professional relationships with children‚ young people and adults. 1 Understand the principles of developing positive relationships with children‚ young people and adults. 2.1 Explain why effective communication is important in developing positive relationships with children‚ young people and adults. We communicate for a number of reasons‚ mainly in a social capacity as it is in our nature to crave the company of others‚ but also to pass on information to make sure
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CYP 3.1 3.1 Assessment Frameworks The assessment framework is used to determine whether a child is in need and if so the nature of their needs. Once the needs have been established then interventions can be put in place. Observations These can be carried out formally and informally. Information from observations on a pupil’s progress is passed onto the teacher who will then report it to the parent/carer. Information observations These are carried out daily when working with a pupil and
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CYP 3.1 2.2 How development is influenced by personal factors. A child’s development will be influenced by many factors such as; environmental‚ genetics‚ parenting styles‚ religion‚ background‚ culture‚ income‚ health disability etc. Health: If a pupil suffers from a disability‚ impairment or poor health this could restrict their opportunities in development. For example a child with an impairment may not be able to participate in certain activities that other children can. This could
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Provide a reflective account explaining your role and responsibilities as a teacher in relation to the following: Promoting equality and valuing diversity. Lifelong learning. Identifying and meeting the needs of learners. Other professionals. Maintaining a safe and supportive learning environment. I applied the teaching cycle to each of previous sentences and I will follow the teaching cycle to the following. Identifying and meeting the needs of learners. –Identify Needs
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