This document discusses measurement and scaling techniques. It defines measurement as associating numbers to observations in a study. Variables are classified as quantitative/numeric or qualitative/categorical. Qualitative variables can only be observed, not measured directly. Characteristics of both humans and businesses need to be measured for meaningful assessment. This is done by assigning numbers and forming scales. There are four types of measurement scales: nominal, ordinal, interval, and ratio scales. Nominal scales classify into categories. Ordinal scales have order or ranking. Interval scales have equal distance between categories. Ratio scales have a fixed zero point, indicating absence of a characteristic. The document provides examples to explain the properties and uses of each scale type.