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  2. Decisional balance sheet - Wikipedia

    en.wikipedia.org/wiki/Decisional_balance_sheet

    John C. Norcross is among the psychologists who have simplified the balance sheet to four cells: the pros and cons of changing, for self and for others. [19] Similarly, a number of psychologists have simplified the balance sheet to a four-cell format consisting of the pros and cons of the current behaviour and of a changed behaviour. [20]

  3. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and ...

  4. Two sets of books - Wikipedia

    en.wikipedia.org/wiki/Two_sets_of_books

    The concept of "two sets of books" refers to the practice of keeping two sets of accounting ledgers ("books").In colloquial terms, this practice may refer to fraudulent behavior, i.e. attempting to hide or disguise financial transactions from outsiders by having a falsified set of records for official use and another for internal recordkeeping.

  5. Momentum accounting and triple-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Momentum_accounting_and...

    It is a proposed alternative to double-entry bookkeeping, the method favored by the worldwide financial accounting system. Momentum accounting and triple-entry bookkeeping makes changes from regular double-entry bookkeeping that include balances, earning revenues, and collecting cash.

  6. Small multiple - Wikipedia

    en.wikipedia.org/wiki/Small_multiple

    As with the small multiple chart, each panel uses the same underlying two-dimensional space, but in this case that is a geographic space. Typically, the variables being mapped are of a similar type, such as types of agricultural products, so that the same strategy of map symbol can be used on each panel, enabling rapid comparison between the maps.

  7. Infinite impulse response - Wikipedia

    en.wikipedia.org/wiki/Infinite_impulse_response

    Impulse invariance is one of the commonly used methods to meet the two basic requirements of the mapping from the s-plane to the z-plane. This is obtained by solving the T(z) that has the same output value at the same sampling time as the analog filter, and it is only applicable when the inputs are in a pulse.

  8. Dirac delta function - Wikipedia

    en.wikipedia.org/wiki/Dirac_delta_function

    The impulse response can be computed to any desired degree of accuracy by choosing a suitable approximation for δ, and once it is known, it characterizes the system completely. See LTI system theory § Impulse response and convolution. The inverse Fourier transform of the tempered distribution f(ξ) = 1 is the delta function.

  9. Double-loop learning - Wikipedia

    en.wikipedia.org/wiki/Double-loop_learning

    Double-loop learning entails the modification of goals or decision-making rules in the light of experience. In double-loop learning, individuals or organizations not only correct errors based on existing rules or assumptions (which is known as single-loop learning), but also question and modify the underlying assumptions, goals, and norms that ...