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Which list shows entries that should be credited to a partner's current account?
Option A is correct.
Credits to current account increase the partner's entitlement:
- Interest on partner's loan — reward for lending to the firm
- Partner's salary — appropriation in favour of the partner
- Share of profits — partner's portion of residual profit
Interest on drawings is debited (charged to) the partner.
A Cohort Study (also called a prospective study) is an observational analytical study where:
- A group of exposed individuals and a group of unexposed individuals are identified
- Both groups are followed forward in time to compare the incidence of disease
- It calculates Relative Risk (RR)
Comparison of study designs:
| Study Type | Direction | Measure |
|---|---|---|
| Cohort | Forward (prospective) | Relative Risk (RR) |
| Case-Control | Backward (retrospective) | Odds Ratio (OR) |
| Cross-sectional | Single point in time | Prevalence |
Which statement about globular proteins is INCORRECT?
Hair contains fibrous proteins (keratin), not globular. Globular proteins (e.g., hemoglobin, enzymes) are spherical, soluble, and have folded polypeptide chains.
The interrelationship of HR functions suggests that:
HR functions are interconnected - staffing affects training needs; training affects performance; performance affects compensation; compensation affects retention; retention affects staffing. Effective HRM requires understanding and managing these interdependencies.
Neuman's Systems Model uses concentric circles to represent protective mechanisms:
| Structure | Description |
|---|---|
| Flexible Line of Defense | Outermost, accordion-like buffer; dynamic; first protection against stressors |
| Normal Line of Defense | Middle layer; represents the client's usual wellness state over time |
| Lines of Resistance | Innermost; protect the basic structure when other lines are penetrated |
| Basic Core Structure | Central; survival factors common to all humans |
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