retrospective

Examples of retrospective in the following topics:

• Sunk Costs

  • Sunk costs are retrospective costs that cannot be recovered, and are therefore irrelevant to future investment decisions in the project which incurs them.
  • Sunk costs are retrospective costs that have already been incurred and cannot be recovered.
  • For example the research and development of a pharmaceutical are retrospective once it is time to market the product.
  • Therefore, the costs of R&D are considered sunk once they are retrospective and irrecoverable.

• Observational studies

  • Observational studies come in two forms: prospective and retrospective studies.
  • Retrospective studies collect data after events have taken place, e.g. researchers may review past events in medical records.
  • Some data sets, such as county, may contain both prospectively- and retrospectively-collected variables.
  • Local governments prospectively collect some variables as events unfolded (e.g. retails sales) while the federal government retrospectively collected others during the 2010 census (e.g. county population counts).

• Reporting Irregular Items

  • These changes should be applied retrospectively and shown as adjustments to the beginning balance of affected components in Equity.

• The "Noisy Minority" Effect

  • Most people's impression of the discussion up to that point will have been somewhat murky: "Huh, it sure feels like there's some big deal here, because there sure are a lot of posts, but I can't see any clear progress happening. " By explaining how the form of the discussion made it appear more turbulent than it really was, you retrospectively give it a new shape, through which people can recast their understanding of what transpired.

• Sociological Theories of Deviance

  • This process of recasting past actions in light of a current deviant identity is referred to as "retrospective labeling. " A clear example of retrospective labeling is seen in how the perpetrators of the Columbine High School massacre were recast after the incident took place.

• Case Studies

  • Case studies may be prospective or retrospective; prospective studies feature criteria that are established and include additional cases that meet those criteria as they become available, while retrospective studies use criteria to select cases from historical records.

• Overview of Statement Changes and Errors

  • In order to properly correct an error, it is necessary to retrospectively restate the prior period financial statements.

• References

  • Bloom's taxonomy: a forty-year retrospective.

• Case study: gender discrimination exercises

  • In a nationwide retrospective observational study of 227,571 Medicare beneficiaries aged 65 years or older, it was found that 2,593 of the 67,593 patients using rosiglitazone and 5,386 of the 159,978 using pioglitazone had serious cardiovascular problems.

• The Global Economy

  • In retrospect, that was more than the countries could handle.