If the more subjective idea of control is used for standards on consolidation, as it is in Britain and elsewhere, it is easier for an auditor to exercise his judgment and insist that an entity be brought on to the balance sheet.

ECONOMIST: Company accounts

As mentioned, the idea here was to make some rapid and purely subjective judgments about the way these smartphones sound.

ENGADGET: Smartphones for audiophiles: is the iPhone 5 more musical than its rivals?