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Nov 1, 2000 · As a case of the problematic knowledge foundations of accounting, we concentrate on one of the most relevant conceptual underpinnings informing the construction of the accounts—the relationship between theories of the firm, accounting theories, and income measurement.
- Stefano Zambon, Luca Zan
- 2000
Jan 16, 2007 · Under double-entry bookkeeping, any accounting system is relative concerning valuation in the sense that the fundamental value is a scalar invariant. A dividends stream or any accounting sequence has no a priori conceptual as well as empirical grounds to claim its primacy over others in valuation.
- Yoshitaka Fukui
- 2007
decision-usefulness is understood as to what extent accounting data, net income and book value in particular, is correlated with stock price. In other words, the question is how relevant accounting data is compared to non-accounting rival information when explaining stock price movement.
- Yoshitaka Fukui
- 2007
Einstein’s theory of how motion warps space and time. By Richard Webb. Einstein’s special relativity, which he formulated in his “miracle year” of 1905, was a theory that...
Special relativity corrects the hitherto laws of mechanics to handle situations involving all motions and especially those at a speed close to that of light (known as relativistic velocities). Today, special relativity is proven to be the most accurate model of motion at any speed when gravitational and quantum effects are negligible.
general relativity: A theory extending special relativity and uniformly accounting for gravity and accelerated frames of reference, postulating that space-time curves in the presence of mass. Minkowski space: A four dimensional flat space-time. Because it is flat, it is devoid of matter.
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Sep 18, 2024 · special relativity, part of the wide-ranging physical theory of relativity formed by the German-born physicist Albert Einstein. It was conceived by Einstein in 1905. Along with quantum mechanics, relativity is central to modern physics.
