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IFRS (international accounting rules)are much more specific than GAAP and allow for far less professional judgment.
Abilities
The physical or mental skills and talents that an individual possesses, which can vary greatly between persons.
Age
The length of time that a person has lived or a thing has existed.
Reinforcing Factors
Elements that increase the likelihood of a person adopting or continuing a health-related behavior.
Precontemplation Stage
The stage of behavior change where the individual is not yet considering change or is unaware of the need to change.
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