An intervening variable facilitates a better understanding of the relationship between the independent and dependent variables when the variables appear to not have a definite connection. They are studied by means of operational definitions and have no existence apart.
Difference between Microevolution and Macroevolution. â¢ Micro evolution refers to visible changes in a population of the same species over a period of time. â¢ Macroevolution is what evolution is as described by the theory of evolution by Darwin.
The major conceptual difference between US GAAP and IFRS; is that US GAAP is rules based and IFRS is principles based. This means that IFRS will not include the detail that the United States is used to in providing guidelines.