منابع مشابه
Perspective on Fair Value Measurement
Although fair value is not a new measurement attribute, the interest of discussing fair value has been aroused by the release of new accounting standards. This article decodes fair value measurement again from four aspects respectively. Fair value measurement attribute is for asset measurement in the end, a kind of initiative measurement from master-slave relationship. As a matter of fact, fair...
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Without measurement, forward progress would not be possible in educational or other research contexts. Measurement, the process by which a variable is operationalized for the purpose of describing that variable in a quantitative manner (Hills, 1981; Kane, 2001), serves as the link between questions and answers. While the process of measurement bridges the gap between research objectives/questio...
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The measurement perspective on decision usefulness implies greater usage of fair values in the financial statements proper. Following from our discussion in Section 2.5.1, greater use of fair values suggests a balance sheet approach to financial reporting, as opposed to the income statement approach which underlies the research described in Chapter 5. This, in turn, implies a larger role for th...
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INTRODUCTION The main mission of hospitals in any health system is to deliver high quality healthcare for patients and meet their needs and expectations. The aim of the current study was to assess the quality of the service of educational hospitals affiliated with Kermanshah University of Medical Sciences in 2015, from the perspective of patients. METHODS In this cross-sectional study, the pe...
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From a socio-political perspective the key issues to understand robotics are; first, whether the largescale adoption of robots in manufacturing, services work and in domestic settings will increase, decrease or main maintain social inequality; second, how these developments are politically regulated and steered and what are their effects locally and globally. Recent Pew Research (2014) report A...
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ژورنال
عنوان ژورنال: Applied Psychological Measurement
سال: 1986
ISSN: 0146-6216,1552-3497
DOI: 10.1177/014662168601000201