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  2. Proportionality (mathematics) - Wikipedia

    en.wikipedia.org/wiki/Proportionality_(mathematics)

    With inverse proportion, an increase in one variable is associated with a decrease in the other. For instance, in travel, a constant speed dictates a direct proportion between distance and time travelled; in contrast, for a given distance (the constant), the time of travel is inversely proportional to speed: s × t = d.

  3. Mediation (statistics) - Wikipedia

    en.wikipedia.org/wiki/Mediation_(statistics)

    Direct effect in a mediation model. In the diagram shown above, the indirect effect is the product of path coefficients "A" and "B". The direct effect is the coefficient " C' ". The direct effect measures the extent to which the dependent variable changes when the independent variable increases by one unit and the mediator variable remains ...

  4. Proportion (mathematics) - Wikipedia

    en.wikipedia.org/wiki/Proportion_(mathematics)

    A proportion is a mathematical statement expressing equality of two ratios. [1] [2]: =: a and d are called extremes, b and c are called means. Proportion can be written as =, where ratios are expressed as fractions.

  5. Cost pool - Wikipedia

    en.wikipedia.org/wiki/Cost_pool

    The principle behind the pool is to correlate direct and indirect costs with a specified cost driver, so to find out the total sum of expenses related to the manufacture of a product. [2] While the exact construction cost pools differs, most companies choose to form numerical based sequences that can then be allocated to the desired project.

  6. Indirect tax - Wikipedia

    en.wikipedia.org/wiki/Indirect_tax

    The term indirect tax has a different meaning in the context of American Constitutional law: see direct tax and excise tax in the United States. In the United States, the federal income tax has been, since its inception on 1 July 1862, [ 16 ] an indirect tax [ 17 ] (more specifically an excise [ 18 ] [ 19 ] ).

  7. Indirect costs - Wikipedia

    en.wikipedia.org/wiki/Indirect_costs

    Indirect costs are costs that are not directly accountable to a cost object (such as a particular project, facility, function or product). Like direct costs, indirect costs may be either fixed or variable. Indirect costs include administration, personnel and security costs. These are those costs which are not directly related to production.

  8. Standardized mortality ratio - Wikipedia

    en.wikipedia.org/wiki/Standardized_mortality_ratio

    The study groups are weighted based on their particular distribution (for example, age), as opposed to the general populations's distribution. This is a fundamental distinction between an indirect method of standardization like SMR from direct standardization techniques. [citation needed]

  9. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    By nature or traceability: Direct costs and indirect costs. Direct costs are directly attributable/traceable to cost objects, while indirect costs (not being directly attributable) are allocated or apportioned to cost objects. By function: production, administration, selling and distribution, or research and development.