Expectancy value models of attitude have become increasingly popular in recent years and have inspired a large and growing body of research. The models to date are largely based on interpretations of Rosenberg's [13] or Fishbein's [6] model of attitudes. Although the literature has discussed different scaling procedures, most researchers employ fiveto sevenpoint Likert or bipolar type scales fo...

Social value has evolved rapidly over the last decade or so. Legislation been a key driver, and added numerical measurement are emerging as important focal points. An body of literature in this space draws attention to social placemaking, infrastructure construction work. Using deontological principles ethics, critical discussion is presented on problems associated with value. Two questions add...

Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...