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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. 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 ] ).

  5. Tax - Wikipedia

    en.wikipedia.org/wiki/Tax

    An economic definition, by Atkinson, states that "...direct taxes may be adjusted to the individual characteristics of the taxpayer, whereas indirect taxes are levied on transactions irrespective of the circumstances of buyer or seller." [31] According to this definition, for example, income tax is "direct", and sales tax is "indirect".

  6. 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.

  7. 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.

  8. Direct and indirect band gaps - Wikipedia

    en.wikipedia.org/wiki/Direct_and_indirect_band_gaps

    In an "indirect" gap, a photon cannot be emitted because the electron must pass through an intermediate state and transfer momentum to the crystal lattice. Examples of direct bandgap materials include hydrogenated amorphous silicon and some III–V materials such as InAs and GaAs. Indirect bandgap materials include crystalline silicon and Ge.

  9. Variable cost - Wikipedia

    en.wikipedia.org/wiki/Variable_cost

    For a business which produces clothing, variable cost would include the direct material, i.e., cloth, and the direct labor. If the business uses a room, a sewing machine , and 8 hours of a laborer's time with 6 yards of cloth to make a shirt, then the cost of labor and cloth increases if two shirts are produced, and those are the variable costs.