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Eight little spheres of mercury coalesce to form a single sphere. Compared to the combined surface areas of the eight little spheres, the surface area of the big sphere is
Positive Accounting Theory
A theory that explains why firms elect certain accounting practices based on hypotheses about management behavior.
Ownership
The state or fact of exclusive rights and control over property, which can be an object, land/property, or intellectual property.
Control
In the context of business, control refers to the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, often achieved through ownership of more than half of the voting rights or otherwise.
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