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What Do the Authors of the Text Mean When They

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What do the authors of the text mean when they state that "the social world is a human creation"?

Calculate goodwill using the proportionate interest method.
Calculate goodwill using the fair value method.
Determine the fair value of shares for NCI in the absence of an active market.
Understand the impact of preference shares not owned by the parent on NCI.

Definitions:

Mites

Small arthropods belonging to the subclass Acarina (including ticks) that can live in diverse environments, including soil, water, and as parasites on plants and animals.

Nudibranch Mollusks

Colorful sea slugs known for their striking forms and colors, which have shed their shells during evolutionary development.

Tracheal Tubes

A system of branching air ducts within insects that spread across the body to facilitate the exchange of gases.

Body Surface

The outermost layer or covering of an organism's body, including the skin, fur, or scales, which serves as a protective barrier.

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