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According to Generally Accepted Accounting Principles,if the fair value of goodwill decreases below its book value,an impairment loss must be recorded.
Actor-Network Theory
A framework in sociology and science and technology studies that views societal relations, including both human and nonhuman entities, as networks.
Queer Theory
An interdisciplinary perspective that challenges conventional views on gender and sexuality, focusing on the fluidity and complexity of these concepts.
Affect Theory
Explores the importance of emotions and bodily responses in the social and cultural phenomena, arguing that affect influences human behavior and social interactions.
Prosumption Theory
Prosumption Theory investigates the blurring lines between production and consumption where consumers actively participate in the creation process of goods and services they use.
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