The historical cost concept reflects the fact that financial accounting practice favors:. Reliability over relevance
Management's best guess over historical financial information
Relevance over reliability
Consensus market values over historical financial information

Reliability over relevance

Explanation:

The historical cost principle states that assets must be recorded at purchase cost, disregarding any change in their market value. E.g. you purchased a land lot 10 years ago for $100,000 and now it is worth $500,000. It must be recorded at $100,000 since that was its original purchase cost.

Accounting tries to be as exact as possible, and if the carrying values started to change every period or even month by month because the accountant believed that the market value changed, then it would be a mess. Accountancy is not supposed to be a game of guessing, it is supposed to be as exact and reliable as possible.

answer; encouraging the development of innovations by firms attempting to break a monopoly; (creative destruction)

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.