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When accounts receivable decrease during a period, cash-basis revenues are higher than revenues reported on an accrual basis.
Hygiene Factors
According to Herzberg's motivation-hygiene theory, these are factors that can lead to dissatisfaction if absent but do not necessarily motivate if present; they include aspects like salary, company policies, and working conditions.
Herzberg's Two-Factor Theory
A motivational theory proposing that job satisfaction and dissatisfaction arise from two distinct sets of factors: hygiene factors and motivators.
Maslow's Need Hierarchy
A theory in psychology proposed by Abraham Maslow, which outlines a hierarchy of human needs from basic (physiological) to higher (self-actualization) needs.
Security
The condition of being protected from or not exposed to danger or risk; also refers to measures taken for safety.
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