a way of measuring an investments performance.It is calculated by dividing excess return by the amount of risk needed to generate the return.

The strain that is produced when an objects layers are being subjected to forces in opposition to each other.

A solid material that is sold in flat sheets of different sizes and not in rolls or coils.

A company ready-made that fulfills all of the requirements for a legal registration. It can be sold on an dboight by any body.

1. Time where goods are still effective and have not deteriorated. See storage life and expiration date. 2. The time an item is expected to stay in inventory counts. 3. Time in

A card or sign that brings products to the attention of the customer. Also known as a shelf screamer.

The number in days or hours that a product or item will remain on the shelf of a supermarket.

A part or a layer that is part of a computer operating syste. Seving as the user interface. See kernel.

A firm that does not trade formed to raise funds , attempt the take over, go public or as the front for an illegal venture. See shelf company.

Federal legislation in the US from 1890 that prohibits creating monopolies by the outlawing of indirect and direct attempts that will interfere with the competitive and free nature of the distribution and

4 step process of quality control. 1. Plan, 2. Do, 3. Check, 4. Act. Named after Dr Walter Shewart, mathematician who proposed this idea.

Conducts any ambient noise to the ground and allows for clear transmissions of a high quality. Used where cables pass near motors, TVs, transformers.

A term in Japan where employees are aware, through training, of an organisations norms, culture , principles, objectives, traditions, methods of operation and its value system.

The cargo that is transported under a single air way bill or bill of lading. Also known as a consignment.

A contract for sale where the seller takes the risk of loss until the goods arrive at its destination. See destination contract.

A B/L certifying that the goods have been received in good order and in a good condition from the shipper and have been put aboard the right vessel on the right date.

A letter stating indemnity that is given by a beneficiary of a letter of credit or L/C that is to induce a negotiating bank to relaes a payment against the L/C despite

A letter directing the carrierto prepare documents for shipping for a new shipment and will give all necessary decalrations.

A document ised in customswhere a drawback is claimed on goods exported or on goods attrcating duty that are then re-shipped from a wharehouse that is bonded.

A standard sized container that is resealable and lockable that is used with standard equipment for handling freight. 2 stabdard sizes in 20 foot and 40 foot.