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| Validity - The quality of a data element or procedure being what it should be in terms of some ultimate purpose or use. |
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| Valuation - The process or business of appraising, of making estimates of the value of something. The value usually required to estimated is market value. |
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| Value - (1) any number between positive infinity and negative infinity. (2) The monetary worth of something. (3) The estimate sought in a valuation. See also market value. |
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| Value in exchange - The amount an informed purchaser would offer in exchage for a property under given market conditions. |
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| Value in use - See use value. |
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| Variable - An item of observation that can assume various values, for example, square feet, sales prices, or sales rations, Variables are commonly described using measures of central tendency and dispersion. |
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| Variable costs - The costs of the variable resource used by a firm in either the short run or the long run. |
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| Variable proportions, law of. - An economic principle stating : When the quantity of one productive service is increased in equal increments, while the quantities of other productive services remain fixed, the resulting increment of product will decrease after a certain point. |
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| Variable resources - The resources used by a firm that can change in quantity in either the short run or the long run. |
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| Variance - A measure of dispersion equal to the standard deviation squared. |
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