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When a Company Issues Stock at an Amount Greater Than

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When a company issues stock at an amount greater than the par value,a gain is recorded for the difference between the issue price and the par value.


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The genetic handover of characteristics, either mental or physical, from one generation to the next.

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The accumulation of knowledge or skill that a person gains from interacting with their surrounds or being exposed to different environmental conditions.

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A branch of psychology that focuses on enhancing human strengths and wellbeing, rather than on disease and dysfunction.

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