scholarly journals The Accounting Concept Of Measurement And The Thin Line Between Representational Measurement Theory And The Classical Theory Of Measurement

2011 ◽  
Vol 10 (5) ◽  
pp. 59
Author(s):  
Charmaine Scrimnger-Christian ◽  
S. Wedzerai Musvoto
Keyword(s):  
Classical Theory ◽  
Theory Of Measurement ◽  
Measurement Theory ◽  
Experimental Science ◽  
Accounting Measurement ◽  
Classical Measurement ◽  
Measurement Concept ◽  
Theory Research ◽  
Two Sides ◽  
Made In

The purpose of this study is to discuss a possible way forward in accounting measurement. It also highlights the importance of understanding the lack of appreciation given by the accounting researchers to the distinction between representation measurement theory and the axioms of quantity on which the classical theory of measurement is based. For long, research in measurement theory has classified representational measurement as nothing but applications of the axioms of quantity. It was believed that there is in existence a single approach to measurement theory. However, recent studies in measurement theory have shown that there are two sides to measurement theory; one side at the interface with experimental science which is emphasized in representational measurement and the other side at the interface with quantitative theory which is emphasized in the classical measurement theory. Research in accounting measurement has concentrated on establishing a representational based accounting measurement theory. This has been done under the premise that no measurement theory exists in the discipline. Thus, this viewpoint neglects the concepts of classical measurement theory that already exists in the accounting discipline. Moreover, this created misunderstandings in accounting with regard to whether a theory of measurement exists in the discipline. This study highlights that the accounting concept of measurement was conceived under the principles of the classical measurement theory. Therefore this reason, it is suggested that research and improvements to the accounting measurement concept should be made in the light of the already existing principles of the classical theory of measurement in which the accounting concept of measurement was conceived.

scholarly journals Implications Of The Homomorphism Definition Of Measurement On Accounting Measurement Theory

2011 ◽  
Vol 10 (5) ◽  
pp. 23 ◽  
Author(s):  
Saratiel Wedzerai Musvoto
Keyword(s):  
Theory Of Measurement ◽  
Measurement Theory ◽  
Scientific Practices ◽  
Accounting Measurement ◽  
Scientific Disciplines ◽  
Measurement Concept ◽  
Social Scientific ◽  
Definition Of ◽  
Measurement Practices

This study compares the principles of the representational theory of measurement with accounting practices to decipher the reasons creating a gap between accounting measurement practices and the scientific practices of measurement. Representational measurement establishes measurement in social scientific disciplines such as accounting. The discussion in this study focuses on the need for accounting to provide principled arguments to justify its status as a measurement discipline. The arguments made highlight the need for possible modifications of the accounting measurement concept to deal with issues that are at least partially philosophical in nature, such as the concept of error and the passing of value representations from finite to continuum. These problems are primarily conceptual in nature. They indicate that accounting is far from a measurement discipline. Their resolution could require major changes to the accounting concept of measurement.

scholarly journals The Role Of Measurement Theory In Supporting The Objectives Of The Financial Statements

2011 ◽  
Vol 10 (8) ◽  
pp. 1
Author(s):  
Saratiel Weszerai Musvoto
Keyword(s):  
Social Sciences ◽  
Theory Of Measurement ◽  
Measurement Theory ◽  
Financial Statements ◽  
Measurement Process ◽  
Measurement Information ◽  
Accounting Measurement ◽  
The Social ◽  
Complete Measurement

This study emphasises the fact that the objectives of the financial statements are not compatible with the principles that establish measurement in the social sciences, and that they therefore cannot be considered to be measurement objectives. The concept of measurement presupposes the comprehension of the principal state and consequently the objectives of a measurement discipline only make measurement sense in the presence of a theory of measurement in which they are contained. Currently, accounting is considered to be a measurement discipline with complete measurement objectives, even in the absence of a measurement theory that incorporates the objectives of the measurement process. In this study the principles of the representational theory of measurement (a theory that establishes measurement in the social sciences) are used to emphasise that the objectives of the financial statements are not measurement objectives unless they are supported by a theory of measurement. Hence the financial statements cannot contain measurement information until a theory of measurement is established that incorporates the objectives of the accounting measurement processes.

Measurement, theory of

2018 ◽  
Author(s):  
Patrick Suppes
Keyword(s):  
Fundamental Problem ◽  
Theory Of Measurement ◽  
Measurement Theory ◽  
Zero Point ◽  
Scratch Test ◽  
Physical Object ◽  
Measurement Procedure ◽  
Random Errors ◽  
Empirical Procedure ◽  
Intensive Quantities

A conceptual analysis of measurement can properly begin by formulating the two fundamental problems of any measurement procedure. The first problem is that of representation, justifying the assignment of numbers to objects or phenomena. We cannot literally take a number in our hands and ’apply’ it to a physical object. What we can show is that the structure of a set of phenomena under certain empirical operations and relations is the same as the structure of some set of numbers under corresponding arithmetical operations and relations. Solution of the representation problem for a theory of measurement does not completely lay bare the structure of the theory, for there is often a formal difference between the kind of assignment of numbers arising from different procedures of measurement. This is the second fundamental problem, determining the scale type of a given procedure. Counting is an example of an absolute scale. The number of members of a given collection of objects is determined uniquely. In contrast, the measurement of mass or weight is an example of a ratio scale. An empirical procedure for measuring mass does not determine the unit of mass. The measurement of temperature is an example of an interval scale. The empirical procedure of measuring temperature by use of a thermometer determines neither a unit nor an origin. In this sort of measurement the ratio of any two intervals is independent of the unit and zero point of measurement. Still another type of scale is one which is arbitrary except for order. Moh’s hardness scale, according to which minerals are ranked in regard to hardness as determined by a scratch test, and the Beaufort wind scale, whereby the strength of a wind is classified as calm, light air, light breeze, and so on, are examples of ordinal scales. A distinction is made between those scales of measurement which are fundamental and those which are derived. A derived scale presupposes and uses the numerical results of at least one other scale. In contrast, a fundamental scale does not depend on others. Another common distinction is that between extensive and intensive quantities or scales. For extensive quantities like mass or distance an empirical operation of combination can be given which has the structural properties of the numerical operation of addition. Intensive quantities do not have such an operation; typical examples are temperature and cardinal utility. A widespread complaint about this classical foundation of measurement is that it takes too little account of the analysis of variability in the quantity measured. One important source is systematic variability in the empirical properties of the object being measured. Another source lies not in the object but in the procedures of measurement being used. There are also random errors which can arise from variability in the object, the procedures or the conditions surrounding the observations.

scholarly journals Polar analogues of two theorems by Minkowski

1974 ◽  
Vol 11 (1) ◽  
pp. 121-129 ◽  
Author(s):  
Kurt Mahler
Keyword(s):  
Classical Theory ◽  
Distance Function ◽  
Convex Bodies ◽  
Classical Concept ◽  
Geometry Of Numbers ◽  
Basic Theorem ◽  
The Real ◽  
Unit Hypersphere ◽  
Image Position ◽  
Made In

Since Minkowski's time, much progress has been made in the geometry of numbers, even as far as the geometry of numbers of convex bodies is concerned. But, surprisingly, one rather obvious interpretation of classical theorems in this theory has so far escaped notice.Minkowski's basic theorem establishes an upper estimate for the smallest positive value of a convex distance function F(x) on the lattice of all points x with integral coordinates. By contrast, we shall establish a lower estimate for F(x) at all the real points X on a suitable hyperplanewith integral coefficients u1, …, un not all zero. We arrive at this estimate by means of applying to Minkowski's Theorem the classical concept of polarity relative to the unit hypersphereThis concept of polarity allows generally to associate with known theorems on point lattices analogous theorems on what we call hyperplane lattices. These new theorems, although implicit in the old ones, seem to have some interest and perhaps further work on hyperplane lattices may lead to useful results.In the first sections of this note a number of notations and results from the classical theory will be collected. The later sections deal then with the consequences of polarity.

scholarly journals A Ringed Non-Uniform Network: How to Raise its Efficiency

2008 ◽  
Vol 45 (6) ◽  
pp. 20-32 ◽  
Author(s):  
J. Survilo
Keyword(s):  
Electric Power ◽  
Power Quality ◽  
Power Lines ◽  
Phase Voltage ◽  
Closed Loops ◽  
Circulating Current ◽  
Current Flows ◽  
Two Sides ◽  
Made In ◽  
Supply Reliability

A Ringed Non-Uniform Network: How to Raise its Efficiency As distinct from radial electric power lines, in closed loops the consumers are fed from two sides. This is advantageous from the viewpoint of supply reliability, power quality and its losses; however, these are the least only when a loop is uniform, which is not always met in practice. In a non-uniform loop a circulating current flows, and the losses increase proportionally to its square. To reduce losses in such a non-uniform loop, the circulating current should be eliminated. For this purpose a booster transformer can be used. The voltage of such a transformer is known to be in quadrature to the phase voltage; the present consideration has shown that such orientation of the opposing voltage gives the best results only when all loads in the loop are active, otherwise the angle of opposing voltage should be regulated. The voltage value should also be regulated depending on the load. Another technique consists in introducing a complementary reactance into the terminal branches. Such reactance should be regulated if loads are changing in time disproportionately with respect to each other. The best results are achieved when all loop node loads have the same cosφ. If the complementary reactance calculated at one end of the loop is positive, then that calculated at the second end of the loop will be negative, and vice versa. The appropriate choice can be made, in particular, involving both loop terminals.

The Epworth Sleepiness Scale in Portuguese adults: from classical measurement theory to Rasch model analysis

2014 ◽  
Vol 19 (2) ◽  
pp. 693-701 ◽  
Author(s):  
Paulo Sargento ◽  
Victoria Perea ◽  
Valentina Ladera ◽  
Paulo Lopes ◽  
Jorge Oliveira
Keyword(s):  
Rasch Model ◽  
Epworth Sleepiness Scale ◽  
Measurement Theory ◽  
Model Analysis ◽  
Classical Measurement

scholarly journals Two Naucratite Vases

1887 ◽  
Vol 8 ◽  
pp. 119-121
Author(s):  
Ernest A. Gardner
Keyword(s):  
The Other ◽  
Local Origin ◽  
Concentric Circles ◽  
Two Sides ◽  
Made In

The two vases of which portions are reproduced upon Pl. LXXIX. may serve as representative specimens of the two most important classes of Naucratite pottery. They were both found, mixed with innumerable other fragments, amid the rubbish that covered the whole area of the temenos of Aphrodite, excavated by me in the season 1885–6. The two smaller figures represent the two sides of one fragment. These two vases are of especial interest, because they were both beyond any doubt made in Naucratis. Last year the special name of Naucratite ware was given to a class of vases covered with a fine whitish glaze, and with a polychrome decoration outside; black inside, with lotus patterns in red and white. This ware was often found by Mr. Petrie in 1884–5, and also in 1885–6, with dedicatory inscriptions painted on before baking, thus proving beyond doubt its local origin. The fragment now figured with a sphinx is one of the finest specimens of this same ware; in its treatment both inside and outside it preserves the essential characteristics that may be seen in the simpler examples.The other vase, with the lions and the stag, is one of a set of large bowls of which I found several nearly complete; in 1884–5 only a few fragments had appeared. These always have a dark glaze inside—red or black according to the firing; on this are painted concentric circles in white and purple. Their ornamentation is identical with that found on the inside of the eye-bowls; hence it would seem that these large bowls are a development of the eye-bowl type, just as the large polychrome vases are of the other Naucratite ware.

scholarly journals Conjoint measurement undone

2018 ◽  
Vol 29 (1) ◽  
pp. 100-128 ◽  
Author(s):  
Günter Trendler
Keyword(s):  
Measurement Theory ◽  
Conjoint Measurement ◽  
Classical Measurement ◽  
Quantitative Indicators

According to classical measurement theory, fundamental measurement necessarily requires the operation of concatenation qua physical addition. Quantities which do not allow this operation are measurable only indirectly by means of derived measurement. Since only extensive quantities sustain the operation of physical addition, measurement in psychology has been considered problematic. In contrast, the theory of conjoint measurement, as developed in representational measurement theory, proposes that the operation of ordering is sufficient for establishing fundamental measurement. The validity of this view is questioned. The misconception about the advantages of conjoint measurement, it is argued, results from the failure to notice that magnitudes of derived quantities cannot be determined directly, i.e., without the help of associated quantitative indicators. This takes away the advantages conjoint measurement has over derived measurement, making it practically useless.

scholarly journals On the results of tide observations, made in June 1834, at the Coast-Guard stations in Great Britain and Ireland

1837 ◽  
Vol 3 ◽  
pp. 329-330
Keyword(s):  
High Water ◽  
Coast Guard ◽  
Maximum Magnitude ◽  
The Moon ◽  
Diurnal Difference ◽  
Exact Determination ◽  
The Subject ◽  
The Times ◽  
Two Sides ◽  
Made In

On a representation made by the author of the advantages which would result from a series of simultaneous observations of the tides, continued for a fortnight, along a great extent of coast, orders were given for carrying this measure into effect at all the stations of the Preventive service on the coasts of England, Scotland, and Ireland, from the 7th to the 22nd of June inclusive. From an examination of the registers of these observations, which were transmitted to the Admiralty, but part of which only have as yet been reduced, the author has been enabled to deduce many important inferences. He finds, in the first place, that the tides in question are not affected by any general irregularity, having its origin in a distant source, but only by such causes as are merely local, and that therefore the tides admit of exact determination, with the aid of local meteorological corrections. The curves expressing the times of high water, with relation to those of the moon’s transit, present a very satisfactory agreement with theory; the ordinates having, for a space corresponding to a fortnight, a minimum and maximum magnitude, though not symmetrical in their curvatures on the two sides of these extreme magnitudes. The amount of flexure is not the same at different places; thus confirming the result already obtained by the comparison of previous observations, and especially those made at Brest; and demonstrating the futility of all attempts to deduce the mass of the moon from the phenomena of the tides, or to correct the tables of the tides by means of the mass of the moon. By the introduction of a local, in addition to the general, semimenstrual inequality, we may succeed in reconciling the discrepancies of the curve which represents this inequality for different places; discrepancies which have hitherto been a source of much perplexity. These differences in the semimenstrual inequality are shown by the author to be consequences of peculiar local circumstances, such as the particular form of the coast, the distance which the tide wave has travelled over, and the meeting of tides proceeding in different directions; and he traces the influence of each of these several causes in producing these differences. A diurnal difference in the height of the tides manifests itself with remarkable constancy along a large portion of the coast under consideration. The tide hour appears to vary rapidly in rounding the main promontories of the coast, and very slowly in passing along the shores of the intervening bays; so that the cotidal lines are brought close together in the former cases, and, in the latter, run along nearly parallel to the shore; circumstances which will also account for comparative differences of level, and of corresponding velocities in the tide stream. The author intends to prosecute the subject when the whole of the returns of these observations shall have undergone reduction.

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