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A control account and subsidiary ledger can be established for inventory.
Circumplex Model
A model describing human emotions as existing in a two-dimensional space, with levels of arousal and valence defining the axes.
Valence
The intrinsic attractiveness or averseness of an event, object, or situation.
Arousal
A physiological and psychological state of being awake or reactive to stimuli, involving the activation of certain physiological pathways and cognitive processes.
Two-factor Theory
A psychological theory suggesting emotions are based on physiological arousal and cognitive labels.
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