Hess's law states that enthalpy change for a reaction is independent of path, allowing calculation of ΔH by summing known reactions.

Current Turnover = ($405,000 / $3,285,000) $\times$ 365 = 45 days.
New Turnover = ($351,000 / $3,285,000) $\times$ 365 = 39 days.
Difference = 45 - 39 = 6 days faster. Note: Allowance for doubtful debts does not affect the calculation of the trade receivables turnover ratio (which uses gross receivables).

1. Orientation Phase: Patient seeks help; nurse and patient meet as strangers; needs are clarified; the patient begins to understand their problem
2. Identification Phase: Patient identifies with the nurse; begins to feel that help is available; nurse allows the patient to express feelings
3. Exploitation Phase: Patient makes full use of available services; takes control and becomes more independent; uses nurse-patient relationship for problem-solving
4. Resolution Phase: Old needs have been met; new goals emerge; patient becomes independent of the nurse; therapeutic relationship ends

The limit of resolution (angular) is $\Delta \theta = \frac{1.22 \lambda}{D}$, where $D$ is the diameter ($2 \times 0.25 = 0.5 \text{ cm} = 0.005 \text{ m}$).

Minimum separation $y = d \cdot \Delta \theta = \frac{1.22 \lambda d}{D}$

$y = \frac{1.22 \times 500 \times 10^{-9} \times 0.25}{0.005} \approx 30.5 \times 10^{-6} \text{ m} = 30.5 \ \mu\text{m}$.