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The statement of changes in equity:
Attribution Theory
A theory in social psychology that explains how individuals infer the causes of their own and others' behavior.
Internal Factors
Elements within an organization that can influence its operations, including its personnel, culture, and internal processes.
External Factors
Elements outside of an individual's or organization's control that can influence outcomes, such as economic conditions, societal trends, or technological changes.
Consistency
The quality of achieving a level of performance or behavior that does not vary greatly in quality over time.
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