Examlex
Adjustments to a partner's outside basis are made annually to prevent double taxation on the sale of a partnership interest or at the time of a partnership distribution.
James-Lange Theory
A theory of emotion that suggests emotions occur as a result of physiological reactions to events.
Polygraph Test
A procedure that measures and records several physiological indicators such as blood pressure, pulse, and skin conductivity while the subject answers questions, used to infer truthfulness.
Overall Arousal Levels
A general state of alertness or activation of the nervous system, affecting physical and psychological responses.
Accuracy of Polygraphs
The degree to which polygraph tests can reliably and validly detect deception, often debated in terms of effectiveness.
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