Problem: Text: In accounting under the traditional historical cost paradigm, historical cost is the original nominal monetary value of an economic item. Historical cost is based on the stable measuring unit assumption. In some circumstances, assets and liabilities may be shown at their historical cost, as if there had been no change in value since the date of acquisition. The balance sheet value of the item may therefore differ from the real value.

Question: historical cost is always a relevant measure of an asset?

OPTIONS:
- no
- yes
A: yes

Problem: Text: The Marvel Cinematic Universe (MCU) is an American media franchise and shared universe that is centered on a series of superhero films, independently produced by Marvel Studios and based on characters that appear in American comic books published by Marvel Comics. The franchise has expanded to include comic books, short films, television series, and digital series. The shared universe, much like the original Marvel Universe in comic books, was established by crossing over common plot elements, settings, cast, and characters. Phil Coulson, portrayed by Clark Gregg, is an original character to the MCU and the only character to appear across all its different media.

Question: are all marvel movies in the same universe?

OPTIONS:
- no
- yes
A: yes

Problem: Text: There are however certain circumstances in which an individual may be liable for omissions, where a prior special relationship exists. Such a relationship may be imposed by statute; the Occupiers' Liability acts for example impose a duty of care upon occupiers of land and properties to protect -- in as far as is reasonable -- others from harm. In other cases, a relationship may be inferred or imposed based on the need to protect an individual from third parties. In Stansbie v Troman a decorator failed to secure a household he was decorating, resulting in a burglary while he was absent; it was found he owed a duty to the household owner to adequately secure the premises in his absence. An authority or service may equally owe a duty of care to individuals to protect them from harm. In Reeves v Commissioner of Police of the Metropolis, the police were found to have owed a duty to a prisoner -- who was known to be a suicide risk -- to ensure he did not commit suicide in their custody. Authorities have also been found liable for failing to protect against the risks of third parties, in certain circumstances. An education authority was found to owe a duty of care to motorists to protect against the risk of a young children in a public road; a driver was injured when forced to swerve, after a four-year-old child escaped and ran into the path of oncoming traffic.

Question: is it fair just and reasonable to impose a duty?

OPTIONS:
- no
- yes
A:
yes