qualitative

(redirected from Qualitative Factor)
Also found in: Dictionary, Thesaurus, Medical, Financial.

qualitative

Dealing with observations that are subject to interpretation. Contrast with quantitative. See qualitative data.
References in periodicals archive ?
Models that incorporate qualitative factors such as social risk--threats that emanate from individuals, communities, activist networks and extremist groups in the form of litigation, protests, strikes and violence--allow companies to use insurance as a mechanism to improve investment decisions and operations.
Determinant factors (quantitative factors): some factors as the size of the item to be judged, sum of assets, sum of incomes, average sums of assets and incomes, amount of net profit, amounts of equities, the main capital and the main classes dependent on the being judged item in financial statements are the most important qualitative factors in determination of the materiality level of the auditory.
Tan, 2007, "Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions," Contemporary Accounting Review, Vol.
To evaluate alternatives A, B, C and D with respect to each covering qualitative factor at the lowest level in the model, we used the increasing linear function with the lowest value 1 and the highest value 5.
The ASUs provide examples of qualitative factors for consideration but do not provide explicit guidance regarding how these factors should be evaluated.
The amendments would allow an organization the option to first assess qualitative factors lo determine whether it is necessary to perform the quantitative impairment test.
Under ASU 2010-28, companies with reporting units with a zero or less carrying value are required to skip the first step of the impairment test and conduct the second step when qualitative factors indicate that it is more likely than not that the reporting unit has sustained a goodwill impairment loss (ASC 350-20-35-8A).
In addition to hard numeric data, they should include important qualitative factors when making their case for EMR implementation.
Whether via tangible elements such as value pricing, convenience or flavor, or more qualitative factors such as brand image or affordable luxury, these brands forge a connection with the consumer.
In particular, there should be additional focus on the role of qualitative factors in evaluating materiality from the investor's perspective.
CMF officials say that using these building blocks, an evaluation framework was developed that would be fair and objective, while still taking into account important qualitative factors that affect a visitor's experience on a website.

Full browser ?