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Currently (2007), mergers can be accounted for using either the purchase method or the pooling method.
Attribution Process
The attribution process involves the way individuals interpret and assign causes to behaviors and events, essentially explaining why things happen.
Internal Causes
Reasons or factors within an organization or individual that lead to a specific effect or outcome, contrasting with external influences.
External Causes
Factors or circumstances outside of one's control that influence events or outcomes.
Perceivers
Individuals who interpret, process, and assign meaning to information and stimuli they receive from the environment.
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