Pipeline
Definition: A pipeline is a sequence of steps or operations performed in a particular order, typically involving the flow of data or information from one point to another. Components: Source: The starting point of the pipeline, where the data originates. Operators: Operators are functions or tools that perform transformations on the data. Transformations: Operations performed […]
Easement
Easement An easement is a legal right to use a property in a specific way, either over the land or across it. It is a non-possessory interest that grants the holder the right to enjoy a certain use of the property without owning it. Types of Easements: Positive easements: Grant the holder the right to […]
Delinquent
The word “delinquent” is a term used to describe someone who has committed a crime or has acted in a way that is against the rules of society. It is a synonym for words like “criminal”, “offender”, and “rogue”. Examples of usage: “The delinquent youth was caught stealing from the store.” “The delinquent driver was […]
Secured Credit Card
A secured credit card is a type of credit card that requires a security deposit to open and maintain. This deposit acts as a credit limit for the card, and the issuer uses it to determine your credit worthiness. Here are the key features of a secured credit card: Required security deposit: To open a […]
Bonus Issue
Definition: A bonus issue is a distribution of additional shares of stock or other securities to existing shareholders as a reward or incentive. It is typically done to increase the company’s share price and attract new investors. Types of Bonus Issues: Cash bonus: Payment of a cash dividend in addition to the regular dividend. Stock […]
Current Liabilities
Current liabilities are short-term obligations that a company owes to its creditors or other creditors. Current liabilities include accounts payable, short-term loans, accrued expenses, and current portion of long-term debt. Current liabilities are important because they are used to generate revenue and to help the company maintain its liquidity. Accounts payable are amounts due to […]
Competitive Devaluation
Competitive devaluation is a phenomenon in which a group of competitors engage in actions that undermine the efforts of their rivals, even at the expense of their own interests. Examples of competitive devaluation: Undercutting: Bidding lower than your competitor on a contract to win the business. Dumping: Selling a product below cost to drive out […]
Business Essentials
Essential Business Functions: 1. Marketing and Sales:– Market research and customer targeting- Product development and pricing- Sales and customer service 2. Operations:– Supply chain management- Production and manufacturing- Logistics and distribution 3. Finance and Accounting:– Financial planning and budgeting- Accounting and financial reporting- Cash flow management 4. Human Resources:– Recruiting and onboarding- Employee training and […]
Retained Earnings
Retained earnings are the portion of a company’s accumulated earnings that are not distributed to shareholders as dividends but are retained for future use. It is a key component of a company’s retained earnings account. Key points: Accumulated earnings: Retained earnings are a cumulative account that includes all accumulated earnings since the company’s inception. Distributions: […]
Hurdle Rate
The hurdle rate is the minimum rate of return that an investment must generate in order to be considered acceptable. It is used to calculate the present value of an investment and is typically the cost of borrowing money. Formula: Hurdle rate = Discount rate that results in a present value of 1 equal to […]
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