Retrospective
RETROSPECTIVE oh, oh. retrospectif , -ive adj . lat. retro back + specio look. O retrospective, containing consideration of past events. BAS-1. In general, "Dramatic" is strongly, very elegantly said today, retrospective, and this is precisely what makes it unusually curious. BDCh 1851 105 6 134. We received from St. Petersburg, but more historical, i.e., retrospective than reporting news. Hertz. . A. Bludova. It is an omnipotent science, if only because it is, so to speak, retrospective. 1927. Amphitheater Firebird. Retrospectively , adv. Then in Samara, when I was a high school student of the middle classes, it never occurred to me to find out whether there was discrimination between genuine Russians and foreigners. Only now, in retrospect, can I say that there was no such discrimination. Yu. K. Meyer Zap. last cuirassier. // ROA 6 570. - Lex. SIS 1937: retrospectives/ clear.
Historical Dictionary of Gallicisms of the Russian Language. - M.: Dictionary publishing house ETS http://www.ets.ru/pg/r/dict/gall_dict.htm. Nikolay Ivanovich Epishkin [email protected] . 2010 .
See what "retrospective" is in other dictionaries:
RETROSPECTIVE- looking back, extending to the past or previous (retrospective look at the past). Dictionary of foreign words included in the Russian language. Pavlenkov F., 1907. RETROSPECTIVE turned to the past. The complete dictionary... ... Dictionary of foreign words of the Russian language
RETROSPECTIVE- RETROSPECTIVE, retrospective, retrospective; retrospective, retrospective, retrospective (from lat. retro back and specto look) (book). Containing a statement or review of the past, moving from the present to the past. Retrospective… … Explanatory Dictionary of Ushakov
Retrospective- (looking back in time, touching on the past). Wed My retrospective stories, published under the title "Yudol", caused some people to be puzzled. Leskov. About Quakers. Wed Very happy (you played)! I noticed, admiring ... ... Michelson's Big Explanatory Phraseological Dictionary (original spelling)
RETROSPECTIVE- RETROSPECTIVE, oh, oh; veins, vna (book). Turned to the past, in retrospect. R. look. R. showing films. | noun retrospectiveness, and, wives. Explanatory dictionary of Ozhegov. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 ... Explanatory dictionary of Ozhegov
retrospective- adj., number of synonyms: 1 retrospective (1) ASIS Synonym Dictionary. V.N. Trishin. 2013 ... Synonym dictionary
retrospective- (looking back in time, touching on the past) Cf. My retrospective stories, published under the title Yudol, caused bewilderment in some people. Leskov. About Quakers. Wed Very happy (you played)! I noticed admiring ... ... Michelson's Big Explanatory Phraseological Dictionary
Retrospective- adj. 1. ratio with noun. retrospective, retrospective, associated with them 2. Peculiar to retrospective, retrospective, characteristic of them. 3. Located in the time sequence of creation, moving from the present to the past (about works ... ... Modern explanatory dictionary of the Russian language Efremova
retrospective- retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, ... ... Word forms
retrospective- facing back or to the past, referring to the past, to past events ... Explanatory Translation Dictionary
retrospective- retrospective; briefly the shape of the veins, vna ... Russian spelling dictionary
Books
- Gasification of condensed fuels. Retrospective review, current state of affairs and development prospects (book in PDF format), V. V. Kopytov. This book presents an illustrated historical path of origin, formation, flourishing, temporary oblivion, the current level of development and prospects for technologies and equipment ... Buy for 1161 rubles
- Securities fraud. Retrospective Analysis, Forensic Characterization, and Investigation Programs, E. V. Vallask. The monograph is devoted to the methods of investigating theft by means of securities fraud. The author conducted a retrospective forensic analysis of criminal encroachments…
In practice, six points are not enough for serious statistical analysis, unless they lie on a straight line or some other smooth curve. The higher the degree of spread of points (variance), the more data is required to obtain reliable results. However, even with the available data, a very simple statistical method can be used for such an analysis.
We will make the simplest assumption regarding the relationship between production costs and output: suppose that the data falls on a straight line, which can be described as follows:
Production costs = Fixed costs +
+ (Variable cost per unit of production x Number of units of output),
i.e. a linear function:
y = a + bx,
where a is the point of intersection with the vertical axis (y), which in this case is a fixed cost;
b is the slope of the line that relates production costs to output, which in this case is the ratio of variable costs to a unit of output.
The "linear regression" method allows you to convert the raw data on the chart into a and b values that determine the line that best suits the data points. To obtain a line of best fit for a sequence of n points (n = 6 in the case of Almeria), we need to solve the following system of two equations:
"Ey = pa + b Zx, (l)
Z(xy) = a Zx + b Zx2. (ii)
The derivation of these two equations can be found in most statistics books. Recall that the 1st sign of the sum means "the sum of the subsequent components".
We can convert the input-output data into a form suitable for inclusion in the above system of equations by creating Table. 18.3. Substituting the totals from the table into these equations, we get
794 LLC \u003d 6a + 5 610 *, (iii)
770,070 OOO = 5,610a + 5,659,100b. (iv)
To solve these two equations, you need to make the coefficients of one variable the same so that when you subtract one equation from the other, this variable disappears. If we multiply equation (iii) by 935 (i.e. 5610/6), we get equation (v):
742 390 000 - 5 610a + 5 245 3506. (v)
If we subtract equation (v) from (iv), we get
742 390 000 = 5 610a + 5 245 3506
(vi)
27 680 000 = 0 + 413 7506
Equation (vi) after transformation gives the value b\
b = 27,680,000/413,750 = ? 66.90 per unit. Table 18.3. Production costs, output
| Wu? | L X | hu | X2 |
| . 122 000 | 710 | 86 620 000 | 504 100 |
| 100 000 | 500 | 50 000 000 | 250 000 |
| 127 000 | 900 | 114 300 OSYU | 810 000 |
| 140 000 | 1100 | 154 000 000 | 1 210 000 |
| 144 000 | 1250 | 180 000 000 | 1 562 500 |
| 161 000 | 1150 | 185 150 000 | 1 322 500 |
| Zу = 794 OOO | Zx = 5610 | Z(jcy) - 770 070 000 | Zx2 = 5659100 |
Substituting the value of h (variable costs per unit of output) into equations (iii), (iv) or (v), we obtain the value of fixed costs (a).
Using equation (iii):
794 OOO - 5 610 x 66.90 g, p _OL a = - =? 69 780.
6
The result of our analysis is that the input-output relationship can be described as a linear function: /> Production costs = 69,780 + 66.90 +
x Number of output units.
This relationship between production costs and output is shown in Fig. 18.2.
Note that the estimate of fixed costs is greater than the fixed costs (? 50,000) indicated in the example. This may mean that there is a fixed element in terms of other costs. However, with only six observations of the relationship between inputs and output, a sufficiently reliable estimate of fixed costs cannot be obtained.
Linear regression in our case is the simplest method for analyzing the relationship between two variables. It is essentially a method for constructing a line of best fit for a set of points. As we will see in Chap. 20, the linear regression method can be applied in other areas of activity of an accountant-analyst. Therefore, it is important to note some limitations of this method (other than the linearity assumption).
The limitations of the linear regression method arise from the assumptions on which the system of two equations and (iv) is based. The line of best fit is determined by the least squares method (minimum sum of squares of races
standing between the points of this line and the experimental points). Therefore, linear regression is often referred to as "least squares regression". The average deviation of each point from the line of best fit is zero. It is clear that some of the points are above this line, and some are below; this means that negative and positive deviations cancel each other out. Production costs for any given period of time depend only on the volume of output for the same period; any deviations of individual data from the line of best fit are due to purely random effects and are independent of each other. If production costs can be measured frequently enough (for every possible number of output units, i.e. variable x), then the dispersion of production costs around the line of best fit should remain constant along the entire length of this line.
All of these assumptions may lead the analyst to abandon the use of linear regression as too restrictive. Like all mathematical and statistical methods, linear regression works well only within the imposed assumptions that underlie it. However, for most cost estimation tasks, the above assumptions do not appear to be too restrictive, and linear regression has the great advantage of removing the element of subjective judgment from the cost estimation process.
The last part of the regression analysis is to determine the degree of reliability of the results obtained.
Reversing backwards, extending to the past or previous (retrospective look at the past). Dictionary of foreign words included in the Russian language. Pavlenkov F., 1907. RETROSPECTIVE turned to the past. The complete dictionary... ... Dictionary of foreign words of the Russian language
RETROSPECTIVE, retrospective, retrospective; retrospective, retrospective, retrospective (from lat. retro back and specto look) (book). Containing a statement or review of the past, moving from the present to the past. Retrospective… … Explanatory Dictionary of Ushakov
retrospective- oh, oh. retrospectif, ive adj. lat. retro back + specio look. Turned to the past, containing consideration of past events. BASS 1. In general, the Drama Album is strongly, as it is very elegantly said today, retrospective in nature, and ... ... Historical Dictionary of Gallicisms of the Russian Language
- (looking back in time, touching on the past). Wed My retrospective stories, published under the title "Yudol", caused some people to be puzzled. Leskov. About Quakers. Wed Very happy (you played)! I noticed, admiring ... ... Michelson's Big Explanatory Phraseological Dictionary (original spelling)
App., number of synonyms: 1 retrospective (1) ASIS Synonym Dictionary. V.N. Trishin. 2013 ... Synonym dictionary
- (looking back in time, touching on the past) Cf. My retrospective stories, published under the title Yudol, caused bewilderment in some people. Leskov. About Quakers. Wed Very happy (you played)! I noticed admiring ... ... Michelson's Big Explanatory Phraseological Dictionary
App. 1. ratio with noun. retrospective, retrospective, associated with them 2. Peculiar to retrospective, retrospective, characteristic of them. 3. Located in the time sequence of creation, moving from the present to the past (about works ... ... Modern explanatory dictionary of the Russian language Efremova
Retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, retrospective, ... ... Word forms
retrospective- facing back or to the past, referring to the past, to past events ... Explanatory Translation Dictionary
retrospective- retrospective; briefly the shape of the veins, vna ... Russian spelling dictionary
Books
- Gasification of condensed fuels. Retrospective review, current state of affairs and development prospects (book in PDF format), V. V. Kopytov. This book presents an illustrated historical path of origin, formation, flourishing, temporary oblivion, the current level of development and prospects for technologies and equipment ...
- Securities fraud. Retrospective Analysis, Forensic Characterization, and Investigation Programs, E. V. Vallask. The monograph is devoted to the methods of investigating theft by means of securities fraud. The author conducted a retrospective forensic analysis of criminal encroachments…
