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There is evidence that a close partner's support and affirmation can bring the loved one's actual self-views and behavior more in line with his/her ideal self. Researchers refer to this as the
Indirect Restructuring Costs
Costs associated with reorganizing a business that are not directly connected to the physical process of restructuring, such as financial or reputational impacts.
Professional Judgement
The use of professional knowledge and skills to make decisions and solve problems.
Best Estimate
The amount which represents, as closely as possible, what the entity would rationally pay to settle the present obligation at the end of the reporting period or to provide consideration to a third party to assume it.
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