(i)
The given statement says that scalar quantity is one that is conserved in a process. Let us take the example of kinetic energy which is a scalar quantity. It is known that kinetic energy is not conserved during inelastic collisions.
Thus, the given statement is false.
(ii)
The given statement says that scalar quantity is one that can never take negative values. Let us take the example of temperature which is a scalar quantity. It is known that temperature can take negative values.
Thus, the given statement is false.
(iii)
The given statement says that scalar quantity is one that must be dimensionless. Let us take the example of the total distance covered by an object, which is a scalar quantity. The distance covered by an object takes the dimensions of length.
Thus, the given statement is false.
(iv)
The given statement says that scalar quantity is one that does not vary from one point to another in space. Let us take the example of gravitational potential, which is a scalar quantity. It is known that, gravitational potential can vary from one point to another in space.
Thus, the given statement is false.
(v)
The given statement says that scalar quantity is one that has the same value for observers with different orientations of axes. It is known that a scalar has no direction of its own. Hence, a scalar quantity will have the same value for observers with different orientations of axes.
Thus, the given statement is true.