Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of … dependent variable for the measurement practice (fair value or historical cost) and explores several factors that are expected … to be related to the measurement of biological assets, namely, a country-level variable – legal status and firm …

It has been a decade since a landmark piece of work on child well-being measurement based on a summary index was … regard to incorporating children’s own perspectives of their well-being, as well as involving them in the measurement process …

-being measurement through summary indexes are put forward. …

well-being measurement. Using a new index that takes into account the children’s own perspectives, this paper presents …

. The issue of measurement has, however, limited the analysis considerably. Despite progress at the theoretical and … creative industries. This paper critically reviews the growing corpus of literature on approaches to the measurement of …

This paper presents and discusses the business cycles measurement carried out by the real business cycle (RBC) approach … that took place in the 1940s about the relationship between theory and measurement, is revived in modern discussions of … business cycles measurement. The paper concludes that this relationship still raises fierce contention. …