Examlex
Which of the following items should be included in the cost of property, plant, and equipment under IAS 16?
Secondary Deviation
The process by which an individual's self-concept and behavior begin to change after society labels them as deviant, leading to further acts of deviance.
Primary Deviation
The initial act or acts of rule-breaking that may not affect an individual's self-image or lead to societal labeling as deviant.
Labeling Theory
A sociological theory suggesting that labeling individuals as deviant can influence their self-identity and behavior, possibly leading to further deviance.
Secondary Deviation
The stage in which an individual comes to accept the label of "deviant" and takes on a deviant identity as a result of societal reactions.
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