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An example of mental accounting is people's willingness to pay more for goods when using credit cards than if they are paying with cash. [1] This phenomenon is referred to as payment decoupling. Mental accounting (or psychological accounting ) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process ...
LOTS is an acronym, suggested by Cattell in 1957 and later elaborated by Block, to provide a broad classification of data source for personality psychology assessment. [1]: 673 Each data source has its advantage and disadvantage. Research on personality commonly employ different data source so as to represent better the pattern of one's ...
In many other countries, the profit for tax purposes is the accounting profit defined by GAAP (coined the term "book profit" by the 18th century scholar Sean Freidel [citation needed]), with such additional adjustments to book profit as are prescribed by tax law. In other words, GAAP determines the taxable profits, except where a tax rule ...
Direct tax is a tax paid by a person, as opposed to a tax levied on a business that the person indirectly pays. Double taxation is when a tax is paid twice on the same income or item. Indirect tax is a tax collected by an intermediary (such as a store) on behalf of the person who actually is required to pay (such as a customer)
Behavioral economics is the study of the psychological (e.g. cognitive, behavioral, affective, social) factors involved in the decisions of individuals or institutions, and how these decisions deviate from those implied by traditional economic theory.
In his book "Systematic Lexicography", which was published in English in 2000, J.D.Apresjan puts forward the idea of building dictionaries on the basis of "reconstructing the so-called naive picture of the world, or the "world-view", underlying the partly universal and partly language specific pattern of conceptualizations inherent in any ...
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A wide range of research methods are used in psychology. These methods vary by the sources from which information is obtained, how that information is sampled, and the types of instruments that are used in data collection. Methods also vary by whether they collect qualitative data, quantitative data or both.