# Theory and knowledge

Read concepts, application conditions, limitations and source jurisdictions before using a knowledge document.

  Search    Search [Clear](https://personawiki.app/en/knowledge)   25 translated documents. Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.
     Document  Summary 
    [Architecture quality attributes and ATAM](https://personawiki.app/en/knowledge/architecture-tradeoffs)  An architecture evaluation method that examines tensions between performance, availability, security and modifiability through scenarios. 
  [Refactoring while preserving behavior](https://personawiki.app/en/knowledge/refactoring)  Improve internal software structure in small steps while preserving observable behavior. 
  [Usability heuristics](https://personawiki.app/en/knowledge/usability-heuristics)  Practical design principles for checking system status, error prevention, consistency and user control in interfaces. 
  [Empirical management with Scrum](https://personawiki.app/en/knowledge/scrum)  A framework for complex product development using transparency, inspection and adaptation in short cycles. 
  [Kanban and work flow](https://personawiki.app/en/knowledge/kanban)  Define a workflow, manage work in progress and improve the movement of work. 
  [Plot construction in Poetics](https://personawiki.app/en/knowledge/poetics)  Aristotle examines the arrangement of events and connections between actions as central subjects of narrative analysis in tragedy. 
  [Focalization and narrative information](https://personawiki.app/en/knowledge/focalization)  Select or restrict information available to readers according to the knowledge and experience of narrators or characters. 
  [Problem-led rewriting](https://personawiki.app/en/knowledge/script-rewriting)  Identify a draft’s problems and the purpose of revision before rewriting it. 
  [The double jeopardy pattern in brands](https://personawiki.app/en/knowledge/double-jeopardy)  An empirical pattern in which smaller brands tend to have fewer buyers and lower loyalty measures at the same time. 
  [Experimental design and comparison](https://personawiki.app/en/knowledge/experimental-design)  Design conditions and comparisons to examine how a changed factor relates to observed outcomes. 
  [Marketing attribution](https://personawiki.app/en/knowledge/attribution)  Interpret channel reports using models that allocate credit among touchpoints on a conversion path. 
  [Conceptual Framework for Financial Reporting](https://personawiki.app/en/knowledge/financial-reporting-framework)  Connect the objectives of financial reporting, qualitative characteristics of information and concepts such as assets and liabilities. 
  [COSO internal control](https://personawiki.app/en/knowledge/internal-control)  Design and examine risks and controls together to support organizational operations, reporting and compliance objectives. 
  [Sufficiency and appropriateness of audit evidence](https://personawiki.app/en/knowledge/audit-evidence)  Consider both the quantity and quality of evidence supporting an audit conclusion. 
  [Present value and net present value](https://personawiki.app/en/knowledge/net-present-value)  Discount cash flows at different times to compare values at the same point in time. 
  [Tax administration connected to transactions](https://personawiki.app/en/knowledge/tax-administration)  A direction for tax administration that connects taxpayer business systems with tax processes to reduce information transfers and compliance burdens. 
  [IRAC legal analysis](https://personawiki.app/en/knowledge/irac)  Structure legal reasoning by separating the issue, rule, application to facts and conclusion. 
  [Interpreting text, context and purpose](https://personawiki.app/en/knowledge/statutory-interpretation)  Explain possible interpretations and their grounds by examining terms, provision structure and purpose. 
  [BATNA in negotiation](https://personawiki.app/en/knowledge/batna)  Evaluate an agreement against the best feasible alternative if no agreement is reached. 
  [Workplace mediation](https://personawiki.app/en/knowledge/workplace-mediation)  A voluntary process in which an impartial mediator helps parties find an acceptable resolution. 
  [Four principles of web accessibility](https://personawiki.app/en/knowledge/accessibility-principles)  Examine whether people can perceive information, operate an interface, understand its content and use it with assistive technologies. 
  [Structural and sentence-level revision](https://personawiki.app/en/knowledge/revision-priorities)  Treat revision as reconsidering purpose, focus, organization and evidence rather than only correcting sentences. 
  [Marketing mix modeling and budget assumptions](https://personawiki.app/en/knowledge/marketing-mix-modeling)  Use channel spending, outcomes and relevant variables to estimate contributions, response curves and budget allocations. 
  [Quantitative and qualitative materiality](https://personawiki.app/en/knowledge/materiality-judgment)  Evaluate financial errors using both their size and the context that may affect information users’ decisions. 
  [Communication supporting client decisions](https://personawiki.app/en/knowledge/client-communication)  Explain progress, means of achieving objectives and limits of assistance so that clients can understand a matter and make decisions.