Examlex
The amount of a corporate distribution qualifying for capital recovery treatment which exceeds the shareholder- recipient's basis in the stock investment is treated as a capital gain.
Centeredness
A state of being calm, composed, and focused, maintaining emotional balance and awareness of oneself.
Empathic Process
A psychological process involving the capacity to recognize and, to an extent, feel the emotion that another person is experiencing.
Perspective Taking
The cognitive process of considering the world from viewpoints other than one's own, enhancing empathy and understanding in social situations.
Affective Responding
Emotional reactions and expressions in response to stimuli or events.
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