Materiality (other)
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Materiality (other)
Materiality can refer to distinct concepts in different professions and areas of study: *Materiality (architecture) *Materiality (auditing), relating to the importance of an amount, transaction, or discrepancy *Materiality (law), a legal term that has different meanings depending on context *Materiality (social sciences and humanities), the notion that the physical properties of a cultural artifact have consequences for how the object is used See also *Material (other) *Materialization (other) Materialization may refer to: * Materialization (paranormal), the creation or appearance of matter from unknown sources * Materialization, an action involving energy to matter conversion: ** Dematerialization and rematerialization, two theorized st ...
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Materiality (architecture)
Materiality in architecture is a concept or the applied use of various materials or substances in the medium of building. This concept was previously regarded as a secondary consideration in architecture but recently emerged as an important element due to advances in Digital modeling and fabrication, digital fabrication and digital science. The concept plays an important role in architectural practice, which is actualized through the body and senses of an architect interacting with his physical work environment. It defines critical aspects concerning the governance and engagement of an architectural system. Material and materiality Architectural systems are defined by its physical components called materials. These materials serve as the language that articulate architectural vision or that it serves to make architectural ideas tangible. Consciousness of materials is, therefore, considered a requirement for architects. Material is a relative term in architectural design and so ...
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Materiality (auditing)
Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all ''material'' respects, in conformity with an identified financial reporting framework, such as the Generally Accepted Accounting Principles (GAAP) which is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). As a simple example, an expenditure of ten cents on paper is generally immaterial, and, if it were forgotten or recorded incorrectly, then no practical difference would result, even for a very small business. However, a transaction of many millions of dollars is almost always material, and if it were forgotten or recorded incorrectly, then financial managers, investors, and others would make different decisions as a result of this error th ...
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Materiality (law)
Materiality is the significance of facts to the matter at hand.Black's Law Dictionary, 7th ed. In the law of evidence An item of evidence is said to be material if it has some logical connection to a fact of consequence to the outcome of a case. Materiality, along with probative value, is one of two characteristics that make a given item of evidence relevant. This largely depends on the elements of the cause of action the plaintiff seeks to prove, or that the prosecutor must prove in a criminal case to secure a conviction. Which issues must be factually proven are therefore a product of the underlying substantive law. In corporate and securities law Within the context of corporate and securities law in the United States, a fact is defined as material if there is a substantial likelihood that a reasonable shareholder would consider it important in deciding how to vote their shares or invest their money. In this regard, it is similar to the accounting term of the same name. M ...
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Materiality (social Sciences And Humanities)
In the social sciences, materiality is the notion that the physical properties of a cultural artifact have consequences for how the object is used. Some scholars expand this definition to encompass a broader range of actions, such as the process of making art, and the power of organizations and institutions to orient activity around themselves. The concept of materiality is used across many disciplines within the social sciences to focus attention on the impact of material or physical factors. Scholars working in science and technology studies, anthropology, organization studies (see materiality turn), or communication studies may incorporate materiality as a dimension of their investigations. Central figures in the social scientific study of materiality are Harold Innis and Marshall McLuhan. Communication studies Communication studies scholars use theories of materiality when investigating the impact of media such as newspapers, radio, television, personal computing and the Inter ...
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Material (other)
A material is a chemical substance or mixture of substances that constitutes an object. Material(s) or The Material may also refer to: Music * Material (band), an American band led by Bill Laswell 1979–1999 * The Material, an American rock band formed in 2005 * ''Material'' (Aco album), 2001 * ''Material'' (Blaqk Audio album) or the title song, 2016 * ''Material'' (Casiopea album), 1999 * ''Material'' (Moebius & Plank album), 1981 * ''Material'', by Yuna, 2015 * ''Material'', an EP by Leæther Strip, 1995 * "Material", by Shea Couleé from '' 8'', 2023 Other uses * Material (accounting), whether a financial matter is significant * Material (chess), a player's pieces and pawns on the board * ''Material'' (film), a 2012 South African film * ''Materials'' (journal), a journal of materials science * Material, a character in the video game series ''Variable Geo'' * Material Design, a design language developed by Google in 2014 * Content (media), sometimes called material Se ...
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