Amount of volts of potential difference of a circuit.

Unit of electrical load.

Matter mandated by law and discussed in collective bargaining processes. Also known as Voluntary bargaining subject, permissive bargaining issue.

Leave of absence begun by an employee.

Relying on regular and occasional volunteers to operate with or without paid staff members.

Accepting termination of employment by the employer based on terms offered to the employee.

Part of a not-for profit- segment of the economy where quasipublic institutions are exclude. Such as hospitals.

Vertical portal.

Account in local currency held by a coal bank for a foreign bank.

Delegable right of a common share holder to vote in decision making processes and to select board members.

Common shares give the owner the right to vote at the AGM. Also known as voting shares.

Document confirming an action has occurred.

Check including a segment detailing reason for the check.

Internal system of financial control for payments and cash relying on vouchers to establish transactions, amounts paid, ledger name where it will be recorded.

Vessel of transport used for a number of trips (voyages). Also known as spot charter. See time charter.

Marine policy of insurance covering one trip and only the cargo on the trip.

Degree of people, resources, property, environments are susceptible to be harmed, degrade, destroyed or exposed to hostile factors.

Way of identifying inadequate security measures that can give rise to technical weaknesses.

Derogatory term used for investment and funding taking in fair advantage of a situation.

Derogatory term for an investor whose hidden agenda is to cease control of the firm invested in. See angel investor.