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Which of the Following Is not\underline{not} Considered One of the Three Broad Categories of Accounting Changes

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Which of the following is not\underline{not} considered one of the three broad categories of accounting changes?

Describe and apply nursing theories and models in patient care.
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Implement the critical thinking model in evaluating stress management effectiveness.
Educate on relaxation and stress-reduction techniques applicable in various life stages.

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