Internal Attribution relates to factors that are inherent to an individual.
External Attribution, such as (B) Task Difficulty and (C) Luck, pertains to circumstances beyond the individual’s control.
Recognizing internal and external attributions helps in understanding motivation and behavior dynamics.

Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.