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Answer:
Depreciation is often charged on buildings as opposed to land. However land and buildings could be a separate cost center for an entity.
Explanation:
The reason to why depreciation is charged on buildings is and not limited to wear and tear through time, new found technology used on buildings which is absent in the apparent building, new found efficient planning which is not present in an older building, usage rights i.e. if a building is on a mid to long lease period (5+ to 50+ years) and for every subsequent year the potential usable time period as per that contract decreases, hence decreases in value.
Land on itself is not depreciated since it is assumed that land has a unlimited life period and is fixed in supply. This assumption backs the phenomena of the rising price of land in most parts of the world. However, this doesn’t mean land is appreciated on an annual or on any periodical basis on corporate income statements, this is because it is against the realization concept of accounting.
Land could only be appreciated in certain occasions such as mortgage equity withdrawals or at disposal, etc.
Answer:
Denial
Explanation:
Mai experiences her culture as the only good one, viewing her world as "superior" and other cultures as "inferior." According to the development model of intercultural sensitivity, Mai is in denial state of ethnocentrism.
Denial in intercultural sensitivity involve people those in a stage that deny the existence of cultural differences, these individual does not recognize cultural differences because they believe that their culture is the only real culture and lead to failure in intercultural sensitivity with other culture.
Denial in intercultural communication was created based on the belief that a person's culture is the only real culture. People in this stage often fail to see cultural differences and tend to isolate themselves from other groups (Cushner, McClelland, & Safford, 2012)
<em>Credentialism</em> is a process in which the demand for formal qualifications in individuals grows. As a result, the benefit of differentiation that a person can get as a product of obtaining certain qualification is reduced.
In a credential society, individuals with the highest level (and number) of qualifications will have the greatest chance to obtain the best benefits that this society offers.
People with a low socioeconomic status are highly vulnerable under this structure due to the fact that they are unable to have access to good quality education, if any education at all, due to the cost it represents. On the other hand, people with a high socioeconomic status will have greater access to this benefit due to their greater purchasing power.
For example, a highly skilled teenager whose family is living on welfare wants to become a doctor. This is an expensive career he cannot pay. Therefore, he will have to make his best efforts to apply to a scholarship and beat other candidates in order to get it and be able to study medicine. he might already be in an unfavorable position in comparison to other candidates if his school education was not of good quality.
