| Net income |
In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes for an accounting period.It is computed as the residual of all revenues and gains less all expenses and losses for the period, and has also been defined as the net increase in shareholders' equity that results from a company's operations. It is different from gross income, which only deducts the cost of goods sold from revenue. |
| Balance sheet |
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. |
| Liability (financial accounting) |
In financial accounting, a liability is defined as the future sacrifices of economic benefits that the entity is\nobliged to make to other entities as a result of past transactions or other past events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.\n\n\n== Characteristics ==\nA liability is defined by the following characteristics:\n\nAny type of borrowing from persons or banks for improving a business or personal income that is payable during short or long time;\nA duty or responsibility to others that entails settlement by future transfer or use of assets, provision of services, or other transaction yielding an economic benefit, at a specified or determinable date, on occurrence of a specified event, or on demand;\nA duty or responsibility that obligates the entity to another, leaving it little or no discretion to avoid settlement; and,\nA transaction or event obligating the entity that has already occurredLiabilities in financial accounting need not be legally enforceable; but can be based on equitable obligations or constructive obligations. |
| Equity (finance) |
In finance, equity is ownership of assets that may have debts or other liabilities attached to them. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets. |
| Limited liability company |
A limited liability company (LLC) is the US-specific form of a private limited company. It is a business structure that can combine the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation. |
| Accounting standard |
Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. |
| Generally Accepted Accounting Principles (United States) |
Generally Accepted Accounting Principles (GAAP or U.S. GAAP, pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the latter differ considerably from GAAP and progress has been slow and uncertain. |
| Daylight saving time |
Daylight saving time (DST), also known as daylight savings time or daylight time (United States, Canada, and Australia), and summer time (United Kingdom, European Union, and others), is the practice of advancing clocks (typically by one hour) during warmer months so that darkness falls at a later clock time. The typical implementation of DST is to set clocks forward by one hour in the spring ("spring forward"), and to set clocks back by one hour in autumn ("fall back") to return to standard time. |
| Significant figures |
Significant figures (also known as the significant digits, precision or resolution) of a number in positional notation are digits in the number that are reliable and necessary to indicate the quantity of something.\nIf a number expressing the result of a measurement (e.g., length, pressure, volume, or mass) has more digits than the number of digits allowed by the measurement resolution, then only as many digits as allowed by the measurement resolution are reliable, and so only these can be significant figures. |
| Bit numbering |
In computing, bit numbering is the convention used to identify the bit positions in a binary number.\n\n\n== Bit significance and indexing ==\n\nIn computing, the least significant bit (LSB) is the bit position in a binary integer representing the binary 1s place of the integer. |
| Significant Mother |
Significant Mother is an American television sitcom created by Erin Cardillo and Richard Keith. Starring Josh Zuckerman, Nathaniel Buzolic and Krista Allen, it premiered on The CW network on August 3 and ended its run on October 5, 2015. |
| Internet |
In finance and economics, interest is payment from a borrower or deposit-taking financial institution to a lender or depositor of an amount above repayment of the principal sum (that is, the amount borrowed), at a particular rate. It is distinct from a fee which the borrower may pay the lender or some third party. |
| Chief executive officer |
A chief executive officer (CEO), also known as a central executive officer (CEO), chief administrator officer (CAO), or just chief executive (CE), is one of a number of corporate executives charged with the management of an organization – especially an independent legal entity such as a company or nonprofit institution. CEOs find roles in a range of organizations, including public and private corporations, non-profit organizations and even some government organizations (notably state-owned enterprises). |
| Root certificate |
In cryptography and computer security, a root certificate is a public key certificate that identifies a root certificate authority (CA). Root certificates are self-signed (and it is possible for a certificate to have multiple trust paths, say if the certificate was issued by a root that was cross-signed) and form the basis of an X.509-based public key infrastructure (PKI). |
| Perfect competition |
In economics, specifically general equilibrium theory, a perfect market, also known as an atomistic market, is defined by several idealizing conditions, collectively called perfect competition, or atomistic competition. In theoretical models where conditions of perfect competition hold, it has been demonstrated that a market will reach an equilibrium in which the quantity supplied for every product or service, including labor, equals the quantity demanded at the current price. |
| Competition law |
Competition law is the field of law that promotes or seeks to maintain market competition by regulating anti-competitive conduct by companies. Competition law is implemented through public and private enforcement. |
| Monopolistic competition |
Monopolistic competition is a type of imperfect competition such that there are many producers competing against each other, but selling products that are differentiated from one another (e.g. by branding or quality) and hence are not perfect substitutes. |
| Interspecific competition |
Interspecific competition, in ecology, is a form of competition in which individuals of different species compete for the same resources in an ecosystem (e.g. food or living space). |
| Climbing competition |
A climbing competition (or comp) is usually held indoors on purpose built climbing walls. There are three main types of climbing competition: lead, speed, and bouldering. |
| Profit (economics) |
An economic profit is the difference between the revenue a commercial entity has received from its outputs and the opportunity costs of its inputs. It equals to total revenue minus total cost, including both explicit and implicit costs. |
| Small Is Profitable |
Small Is Profitable: The Hidden Economic Benefits of Making Electrical Resources the Right Size is a 2002 book by energy analyst Amory Lovins and others. The book describes 207 ways in which the size of "electrical resources"—devices that make, save, or store electricity—affects their economic value. |
| Customer profitability |
Customer Profitability Analysis (in short CPA) is a management accounting and a credit underwriting method, allowing businesses and lenders to determine the profitability of each customer or segments of customers, by attributing profits and costs to each customer separately. CPA can be applied at the individual customer level (more time consuming, but providing a better understanding of business situation) or at the level of customer aggregates / groups (e.g. |
| SAP ERP |
SAP ERP is an enterprise resource planning software developed by the German company SAP SE. SAP ERP incorporates the key business functions of an organization. The latest version of SAP ERP (V.6.0) was made available in 2006. |
| Shareholder |
A shareholder (in the United States often referred to as stockholder) of a corporation is an individual or legal entity (such as another corporation, a body politic, a trust or partnership) that is registered by the corporation as the legal owner of shares of the share capital of a public or private corporation. Shareholders may be referred to as members of a corporation. |
| Public company |
A public company, publicly traded company, publicly held company, publicly listed company, or public limited company is a company whose ownership is organized via shares of stock which are intended to be freely traded on a stock exchange or in over-the-counter markets. A public (publicly traded) company can be listed on a stock exchange (listed company), which facilitates the trade of shares, or not (unlisted public company). |
| Stockholder of record |
Stockholder of record is the name of an individual or entity shareholder that an issuer carries in its shareholder register as the registered holder (not necessarily the beneficial owner) of the issuer's securities. Dividends and other distributions are paid only to shareholders of record. |
| Board of directors |
A board of directors (commonly referred simply as the board) is an executive committee that jointly supervises the activities of an organization, which can be either a for-profit or a nonprofit organization such as a business, nonprofit organization, or a government agency. \nThe powers, duties, and responsibilities of a board of directors are determined by government regulations (including the jurisdiction's corporate law) and the organization's own constitution and by-laws. |
| Daniels (directors) |
Daniel Kwan (Chinese: 關家永) and Daniel Scheinert, collectively known as Daniels or the Daniels, are a duo of film directors and writers. They began their career as directors of music videos, including the popular DJ Snake promotional for the single "Turn Down for What" (2013). |
| Creative director |
A creative director (or creative supervisor) is a person that makes high-level creative decisions, and with those decisions oversees the creation of creative assets such as advertisements, products, events, or logos. Creative director positions are often found within the television production, graphic design, film, music, video game, fashion, advertising, media, or entertainment industries, but may be useful in other creative organizations such as web development and software development firms as well. |
| Executive director |
An executive director is a member of a board of directors for an organisation, but the meaning of the term varies between countries.\n\n\n== United States ==\nIn the US, an executive director is a chief executive officer (CEO) or managing director of an organization, company, or corporation. |
| Directors Guild of America |
The Directors Guild of America (DGA) is an entertainment guild that represents the interests of film and television directors in the United States motion picture industry and abroad. Founded as the Screen Directors Guild in 1936, the group merged with the Radio and Television Directors Guild in 1960 to become the modern Directors Guild of America. |
| Jessica Stockholder |
Jessica Stockholder (born 1959) is a Canadian-American artist known for site-specific installation works and sculptures that are often described as "paintings in space." She came to prominence in the early 1990s with monumental works that challenged boundaries between artwork and display environment as well as between pictorial and physical experience. Her art often presents a "barrage" of bold colors, textures and everyday objects, incorporating floors, walls and ceilings and sometimes spilling out of exhibition sites. |
| Database transaction |
A database transaction symbolizes a unit of work performed within a database management system (or similar system) against a database, and treated in a coherent and reliable way independent of other transactions. A transaction generally represents any change in a database. |
| Transaction Publishers |
Transaction Publishers was a New Jersey-based publishing house that specialized in social science books and journals. It was located on the Livingston Campus of Rutgers University. |
| Transaction processing system |
Transaction processing is a way of computing that divides work into individual, indivisible operations, called transactions. A transaction processing system (TPS) is a software system, or software/hardware combination, that supports transaction processing. |