Examlex
A passive activity includes any rental activity or any trade or business in which the taxpayer does not materially participate.
Mood
Mood denotes a temporary state of emotion or feeling that influences an individual's perception and interactions with the world around them.
Subjective
Based on or influenced by personal feelings, tastes, or opinions rather than external facts.
Schachter-Singer
Two psychologists who proposed a theory of emotion, suggesting that physiological arousal is interpreted in the context of environmental cues to produce emotional experience.
Two-Factor Theory
A theory proposed by Herzberg that explains job satisfaction and motivation by categorizing workplace factors into hygiene factors and motivators.
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