Category: E

The ability to apply knowledge of capability and characteristics of substances to design and build something that accomplishes intended goals. All inventions of a mechanical, electrical, chemical nature are results of experimentation

The situation defined by the Fair Labor Standards Act (FLSA) where two or more interrelated businesses are treated as one enterprise. Usually involves and requires certain activities: sharing personnel, skills, contracts, or

In general, that which is entitled. 1. Old age pension, social security, unemployment stipend stating a distribution or privilege or right to an economic benefit. Typically granted by contract or law. Meeting

The milieu in which an organism lives. Includes the sum of all of its surroundings. This includes natural forces and other living things. It defines the conditions of danger and damage to

A CORPORATE FINANCE practice where an acquirer buys a company with a low PRICE/EARNINGS RATIO through a STOCK SWAP in order to boost the postacquisition EARNINGS PER SHARE (EPS) of the newlyformed

One party buys equipment with the expressed intent to lease the equipment to another party for an agreed upon amount. The equipment purchaser carries all of the risk because if no one

A mutual fund whose goal is high return by income through either immediate dividend yield or projected future growth. This occurs by using most of the available investment capital to purchase common

The collection of real estate a REIT owns or has a stake in.

Text correction attribution in a short or minor document revision. Does not add text, as in an addendum, nor does it remove text, as in a corrigendum.

Industries an economic society declares as critical. The industries as well as their suppliers are included. Examples Steel, gas, electricity and communications are just a few examples.

Legal ban arising when an entity purposefully causes delay of a claim being made, a legal ban is established.

The OFFER side of the EURObased interbank DEPOSIT market, or the rate at which prime BANKS are willing to lend funds. EURIBOR, which is set every business day at 11 am Brussels

Collaborative managing group for many countries in Europe over the combined production of coal, iron and steel. The Treaty of Paris in 1951 began this effort. In 2002 this community merged with

Planning process event of comparing an estimated risk with its associated reward opportunity(ies).

Means the shares buyer has no forthcoming dividend. Contrast to cum dividend.

Cash available that is greater than what is planned. Exhibits as greater revenue on its balance sheet. The limit is typically 20 percent.

In a given situation, the use of aggressive capability above expectation. The capability use is deemed unreasonable or unwarranted.

Statement in an agreement that does not cover or does not include something, such as excluding relatives from insurance coverage. Refer to exculpatory clause, exemption clause, and indemnity clause.

Removing blame or accusation from a person. Typically for a non-criminal act, like a traffic accident. There is nothing illegal or immoral or criminal in this action. Contrast and refer to acquit

One who assists an executive. Can be secretarial, administrative, logistical, or a representative-designee replacement for the executive in approved, documented activities and decisions.