The International Man's Glossary

"- something about everything!"

Created and maintained by: KIM WEISS.

As of Friday, September 3, 2010: 5109 entries.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

- A -

A and B Shares:

In countries such as the United States and the United Kingdom, almost all shares in a public company have equal rights. But in some countries, such as Sweden and Denmark, companies can issue two different kinds of shares, A and B Shares. B Shares are frequently issued to members of a firm's founding family, and each one has the same voting rights as several A Shares. A and B Shares inevitably have a different market value, although it is surprising what a small value investors put on voting rights.

A Capella:

Singing without instrumental accompaniment.

À la Carte:

With a separate price for each item on the menu.

A-List:

A list or group of the most admired or desirable people, as for a job or social gathering.

The A-List is a term that alludes to major movie stars, and / or the most bankable in the Hollywood movie industry.

The A-List is part of a larger guide called The Hot List that has become an industry-standard guide in Hollywood: The Ulmer Scale.

See also: the D-list.

À Propos:

At the right time; opportunely.

By the way: used to introduce a remark.

AA:

Short for: Alcoholics Anonymous. AA is a worldwide fellowship of men and women who share a desire to stop drinking alcohol, and subsequently maintain their sobriety. AA suggests members to completely abstain from alcohol, regularly attend meetings with other members, and follow its program to help each other with their common purpose; to help members "stay sober and help other alcoholics achieve sobriety." AA created the twelve-step program used by similar recovery groups like Al-Anon, an auxiliary group for friends and family members of alcoholics; and Narcotics Anonymous, a group for substance abusers who may or may not also identify as alcoholics. Although AA's attrition rates are high, it can be effective as a treatment for alcoholism.

AAA:

Triple A, the highest classification that an individual, a company or country can receive from a credit-rating agency, e.g. Standard & Poor's.

ABH:

Short for: Actual Bodily Harm.

Ability:

The quality of being able to do something, especially the physical, mental, financial, or legal power to accomplish something.

The quality of being suitable for or receptive to a specified treatment; capacity.

Aboveboard:

Without deceit or trickery; straightforward.

ABS:

Short for: Anti-Lock Braking System. ABS (from the German: Antiblockiersystem) is a safety system which prevents the wheels on a motor vehicle from locking while braking.

Abstract:

Considered apart from concrete existence.

Not applied or practical; theoretical.

Difficult to understand; abstruse.

Thought of or stated without reference to a specific instance.

Academic:

A member of an institution of higher learning.

Theoretical or speculative without a practical purpose or intention; having no practical purpose or use.

Academic Question:

A query which has an interesting answer but is of no practical use or importance.

Accent:

Distinctive manner of oral expression.

Accessory:

A subordinate or supplementary item; an adjunct.

Something nonessential but desirable that contributes to an effect or result.

Accommodation:

The act of Accommodating or the state of being accommodated; adjustment.

Something that meets a need; a convenience.

Room and board; lodgings.

Accomodation Address:

See: maildrops and serviced offices.

Accompaniment:

Music: a vocal or instrumental part that supports another, often solo, part.

Something added for embellishment, completeness, or symmetry; complement.

Accomplishment:

Something completed successfully; an achievement.

An acquired skill or expertise.

Accord:

To be in agreement, unity, or harmony.

Accountability:

Responsibility to someone or for some activity.

Accounts:

The financial records of a company's transactions kept according to the principles of double-entry book-keeping. For every debit there is an equal and opposite credit. There are a number of different types of accounts.

Accrued Interest:

Interest that has been earned but not yet paid. If interest on a bank deposit is paid every six months, then five months after the last payment five-sixths of the next interest payment can be said to have accrued. None of it, however, will be paid for another month.

Achievement:

The act of accomplishing or finishing.

Something accomplished successfully, especially by means of exertion, skill, practice, or perseverance.

Acknowledgement:

The act of admitting or owning to something.

Recognition of another's existence, validity, authority, or right.

An answer or response in return for something done.

An expression of thanks or a token of appreciation.

A formal declaration made to authoritative witnesses to ensure legal validity.

Acoustics:

Acoustics is the interdisciplinary science that deals with the study of sound, ultrasound and infrasound (all mechanical waves in gases, liquids, and solids). A scientist who works in the field of acoustics is an acoustician. The application of Acoustics in technology is called acoustical engineering. There is often much overlap and interaction between the interests of acousticians and acoustical engineers.

Acquaintance:

Knowledge of a person acquired by a relationship less intimate than friendship.

Knowledge or information about something or someone.

Acquisition:

The purchase by one company of a controlling interest in another; an alternative to organic growth for any company in a hurry to become bigger. Acquisitions can be friendly - when both companies reach agreement about a deal and it is called a merger - or hostile, when some shareholders and/or the management resist the attempt to buy them.

Acronym:

Acronyms and initialisms are abbreviations that are formed using the initial components in a phrase or name.

Visit: Acronym Finder - find definitions for over 4,129,000 abbreviations, Acronyms, and initialisms.

Across-the-Board:

Including or applying to all categories or members.

Act:

The process of doing or performing something.

A product, such as a statute, decree, or enactment, resulting from a decision by a legislative or judicial body.

One of the major divisions of a play or opera.

To play the part of; assume the dramatic role of.

Act of God:

Act of God is a legal term for events outside of human control, such as sudden floods or other natural disasters, for which no one can be held responsible.

Action:

The state or process of acting or doing.

Something done or accomplished; a deed.

Organized activity to accomplish an objective.

A movement or a series of movements, as of an actor.

Habitual or vigorous activity; energy.

The series of events and episodes that form the plot of a story or play.

Law: a judicial proceeding whose purpose is to obtain relief at the hands of a court.

The most important or exciting work or activity in a specific field or area.

Active:

Being in physical motion.

Functioning or capable of functioning.

Being in a state of action; not quiescent.

Marked by or involving direct participation.

Producing an intended action or effect.

Activity:

The state of being active.

A specified pursuit in which a person partakes; an educational process or procedure intended to stimulate learning through actual experience.

Actor's Actor:

An Actor’s Actor is someone who defers to the director for his vision of what he wants to present and then internalizes it, thus projecting it on screen in one’s own mould. The audience is drawn into the character, almost forgetting the actor and living vicariously in the role as projected on screen after careful home work and nuanced juxtaposition of real life character studies in imaginative situations. These are the actors every other aspiring actor wants to act like on screen.

Actuary:

A person who calculates the risk associated with various kinds of long-term insurance policies. In particular, an actuary calculates the probability that someone of a specific age and profile will die within a given period of time. Actuaries are disparagingly said to be people who find accounting too exciting.

Acupuncture:

Stimulation of specific "energy points" on the body by the insertion of small, fine needles. Acupuncture is an alternative treatment commonly used to relieve pain.

ACV:

Short for: Air-Cushion Vehicle. A Hovercraft or Air-Cushion Vehicle (ACV) is a craft designed to travel over any smooth surface supported by a cushion of slow moving, high-pressure air, ejected downwards against the surface below, and contained within a "skirt." Hovercraft are used throughout the world as a method of specialized transport wherever there is the need to travel over multiple types of surfaces. Because they are supported by a cushion of air, hovercraft are unique among all forms of ground transportation in their ability to travel equally well over land, ice, and water. Small hovercraft are often used in physical activity, combustion, or passenger service, while giant hovercraft have been built for civilian and military applications to transport cars, tanks, and large equipment into difficult or hostile environments and terrain.

Ad Exchange:

Ad Exchanges are technology platforms for buying and selling online ad impressions.

Ad Hoc:

For the specific purpose, case, or situation at hand and for no other.

Improvised and often impromptu.

Ad Lib:

To improvise and deliver extemporaneously.

Ad Libitum:

At the discretion of the performer. Used chiefly as a direction giving license to alter or omit a part.

Ad Valorem:

Something (such as tax) that is based on the value of goods and not on their quantity. Thus VAT is an ad valorem tax; so too is sales tax in the United States. A fixed-sum tax levied on the owner of a car is not since it bears no relation to the value of the car or the use that it makes of the roads.

Adage:

A saying that sets forth a general truth and that has gained credit through long use.

See also: proverb.

Added Value:

The concept behind value added tax (VAT); the idea that value is added to goods and services at many discrete stages during their production. VAT seeks to tax that value at each of those stages.

Addendum:

Something that is added to a contract as an afterthought.

Addiction:

Compulsive physiological and psychological need for a habit-forming substance.

The condition of being habitually or compulsively occupied with or or involved in something.

ADHD or AD/HD:

Short for: Attention Deficit Hyperactivity Disorder. Usually first diagnosed in childhood (mostly in boys), that is characterized by inattention, impulsivity, and, in some cases, hyperactivity.

Adjournment:

The brief postponement of a meeting in midstream. A board meeting, for example, might be adjourned for lunch. If an adjournement lasts longer than a few hours, the meeting has to be brought to a proper close and reconvened at another time.

Administrative Office:

An Administrative Office is frequently located in a country other than that of the headquarters office, the parent company or a country of operation. The role of such an Administrative Office may be to co-ordinate international or regional activities, to provide particular services (such as management analysis, financial or other related services) or to perform a given function (such as marketing).

A number of otherwise high tax jurisdictions (such as the United Kingdom, France, Belgium and Greece) grant special tax treatment in order to attract the Administrative Offices of multinationals. In the case of Monaco which has been particularly successful in this regard, not only may the Administrative Office benefit from favoured tax treatment, but its employees resident in Monaco would not be subject to tax there.

Administrator:

One who administers, especially one who works as a manager in a business, government agency, or school.

Law: someone appointed by a court to run a company that is under administration. Also someone appointed by a court to handle a dead person's affairs when there is no will, or when the executors appointed by the will are unable to carry out their responsibilities.

Adobe Flash Player:

Adobe Flash Player is software for viewing animations and movies using computer programs such as a web browser; in common usage, Flash lets you put animation and movies on a web site.

Click here to download the latest version free.

Adobe Reader:

Adobe Reader(formerly Acrobat Reader) is available as a no-charge download from Adobe's web site, and allows the viewing and printing of PDF files. Acrobat and Reader are widely used as a way to present information with a fixed layout similar to a paper publication.

Click here to download the latest version free.

ADR:

Short for: American Depositary Receipt, a certificate issued by an American bank to an American investor in lieu of a foreign security. ADRs are traded in the United States as if they were domestic stock. In particular, the issuer (the bank) arranges for the dividends to be paid in dollars.

Adrenaline:

Adrenaline (also referred to as epinephrine) is a hormone and neurotransmitter. When produced in the body it increases heart rate, contracts blood vessels and dilates air passages and participates in the "fight or flight" response of the sympathetic nervous system. It is a catecholamine, a sympathomimetic monoamine produced only by the adrenal glands from the amino acids phenylalanine and tyrosine.

The term Adrenaline is derived from the Latin roots ad- and renes, and literally means on the kidney, in reference to the gland's anatomic location. The Greek roots epi- and nephros have similar meanings, and give rise to epinephrine. The term epinephrine is often shortened to epi in medical jargon.

ADSL:

Short for: Asymmetric Digital Subscriber Line.

Advantage:

A beneficial factor or combination of factors.

Benefit or profit; gain.

A relatively favorable position; superiority of means.

Sports: the first point scored in tennis after deuce; the resulting score.

Advantage Player:

Advantage gambling, or Advantage Play, refers to a practice of using legal ways to gain a mathematical advantage while gambling. The term usually refers to house-banked games, but can also refer to games played against other players, such as poker. Someone who practices advantage gambling is often referred to as an Advantage Player, or AP.

A skillfull or knowledgeable player can gain an advantage at a number of games. Blackjack can usually be beaten with card-counting and sometimes with shuffle tracking. Some video poker games can be beaten by the use of a strategy card devised by computer analysis of the game. Some progressive slot machines can eventually have such a high jackpot that they offer a positive return when played. Online games can be beaten with bonus hunting.

Advertainment:

Advertainment refers to combination forms of advertising and entertainment. The term originated in radio and television as broadcasters sought to prevent their audiences from switching stations during commercial content but has since been popularized across media platforms.

Advertising:

Advertising is a non-personal form of communication intended to persuade an audience (viewers, readers or listeners) to purchase or take some action upon products, ideals, or services.

Advertisement:

A notice, such as a poster or a paid announcement in the print, broadcast, or electronic media, designed to attract public attention or patronage.

Advisory Board of Directors:

An Advisory Board of Directors are individuals appointed to advise the elected board of directors. An advisory board is not bound by the duties imposed upon elected board members, and the corporation is not required to follow the recommendations of the advisory board.

Advocate:

To speak, plead, or argue in favor of.

One that pleads in another's behalf; an intercessor.

A lawyer.

ADX:

Short for: Administrative Maximum Facility. ADX is a supermax prison in Florence, Colorado, USA. It is unofficially known as ADX Florence, Florence ADMAX, Supermax, or The Alcatraz of the Rockies. It is operated by the federal government and is part of the Florence Federal Correctional Complex (FCC). ADX houses the prisoners who are deemed the most dangerous and in need of the tightest control.

Aesthetics:

Philosophy: the studybranch of philosophy concerned with the study of such concepts as beauty, taste, etc.

Fine Arts & Visual Arts: the study of the rules and principles of art.

Affair:

Something done or to be done; business.

An occurrence, event, or matter.

A social function.

A matter causing public scandal and controversy.

A romantic and sexual relationship, sometimes one of brief duration, between two people who are not married to each other.

Affidavit:

A sworn statement made in front of a person authorised by the courts to witness statements made under oath.

Affiliate:

A company that is partly owned by another company. Non-corporate entities that have close links with each other are also sometimes said to be affiliates. Individual trade unions, for instance, are affiliated to their central organisation.

Affinity Marketing:

Affinity Marketing (or Partnership Marketing) is a targeted way of marketing products and services. By linking complementary brands, it can develop them into lasting partnerships and strategic alliances.

Aficionado:

A person who likes, knows about, and appreciates a particular interest or activity; a fan or devotee.

After Party:

A party that is held after another event.

Afternoon Tea:

Afternoon Tea is a light meal typically eaten between 3 pm and 5 pm. The custom of drinking tea originated in England when Catherine of Braganza married Charles II in 1661 and brought the practice of drinking tea in the afternoon with her from Portugal. Various places that belonged to the former British Empire also have such a meal. However, changes in social customs and working hours mean that most Britons only take afternoon tea on special or formal occasions.

Traditionally, loose tea is brewed in a teapot and served in teacups with milk and sugar. This is accompanied by various sandwiches (customarily cucumber, egg and cress, fish paste, ham, and smoked salmon), scones (with butter, clotted cream and jam — see cream tea) and usually cakes and pastries (such as Battenberg, fruit cake or Victoria sponge). The food is often served on a tiered stand: there may be no sandwiches but bread or scones with butter or margarine and optional jam or other spread.

See also: high tea.

AG:

Short for: Aktiengesellschaft. German company limited by shares.

Agenda:

A written list of the items to be discussed at a meeting. An Agenda is prepared before the meeting and is circulated in advance to all those who are attending. The last item is normally "any other business", which provides those attending with an opportunity to raise unanticipated issues.

Agent:

An Agent is anyone who is authorized to act on behalf of another. A corporation can only act through its Agents; therefore, it is important to define what actions an Agent is authorized to perform.

A means by which something is done or caused; instrument.

Agent Provocateur:

A person employed to associate with suspected individuals or groups with the purpose of inciting them to commit acts that will make them liable to punishment.

AGL:

Short for: Above Ground Level. In aviation and atmospheric sciences, an altitude is said to be above ground level (AGL) when it is measured with respect to the underlying ground surface. This is as opposed to above mean sea level (AMSL), or in broadcast engineering, height above average terrain (HAAT). In other words, these expressions (AGL, AMSL, or HAAT) indicate where the "zero level" or "reference altitude" is located.

Agnostic:

One who believes that it is impossible to know whether there is a God.

One who is doubtful or noncommittal about something.

Agreement:

Harmony of opinion; accord.

A properly executed and legally binding contract.

Aim:

A purpose or intention toward which one's efforts are directed.

Air Force One:

Air Force One is the official air traffic control call sign of any United States Air Force aircraft carrying the President of the United States. Since 1990, the presidential fleet has consisted of two specifically configured, highly customized Boeing 747-200B series aircraft – tail codes Special Air Mission (SAM) "28000" and SAM "29000" – with Air Force designation "VC-25A". While these aircraft have the call sign "Air Force One" only while the president is on board, the term is colloquially used to describe either of the two aircraft normally used and maintained by the U.S. Air Force solely for the president, as well as any additional Air Force aircraft used by the president, including a C-37A Gulfstream.

See also: Car One and Marine One.

Air Mile:

A unit of distance in air travel, equal to one international nautical mile (6,076.115 feet).

Air Waybill:

A document that lists goods that are to be transported internationally by a shipper. The Air Waybill constitutes an agreement between the shipper and the owner of the goods that the goods will be delivered to an agreed destination in the same condition in which they were received.

Airbag:

An Airbag is a vehicle safety device. It is an occupant restraint consisting of a flexible envelope designed to inflate rapidly in an automobile collision, to prevent vehicle occupants from striking interior objects such as the steering wheel or window.

Airbrush:

An atomizer using compressed air to spray a liquid, such as paint, on a surface.

Airtight:

Impermeable by air.

Having no weak points; sound.

AIS:

Short for: Automatic Identification System. AIS is a short range coastal tracking system used on ships and by Vessel Traffic Services (VTS) for identifying and locating vessels by electronically exchanging data with other nearby ships and VTS stations. Information such as unique identification, position, course, and speed can be displayed on a screen or an ECDIS. AIS is intended to assist the vessel's watchstanding officers and allow maritime authorities to track and monitor vessel movements, and integrates a standardized VHF transceiver system such as a LORAN-C or Global Positioning System receiver, with other electronic navigation sensors, such as a gyrocompass or rate of turn indicator.

Visit: Live Ship Map.

Àjour:

Of or pertaining to objects which are pierced or decorated with an openwork pattern.

aka (a.k.a.):

Short for: Also Known As.

See also: alias.

Akte van Opricht:

Statutes of a Dutch company.

Al Dente:

In cooking, the adjective al dente describes pasta and (less commonly) rice or beans that have been cooked so as to be firm but not hard. "Al dente" also describes vegetables that are cooked to the "tender crisp" phase - still offering resistance to the bite, but cooked through. It is often considered to be the ideal form of cooked pasta. Keeping the pasta firm is especially important in baked or "al forno" pasta dishes. The term comes from Italian and means "to the tooth" or "to the bite", referring to the need to chew the pasta due to its firmness. The term is also very commonly used as a name for Italian restaurants around the world.

Al Fresco:

In the fresh air; outdoors.

Al-Qaeda:

Al-Qaeda, alternatively spelled Al-Qaida and sometimes Al-Qa'ida, is an Islamist group founded sometime between August 1988 and late 1989 and early 1990. It operates as a network comprising both a multinational, stateless arm and a fundamentalist Sunni movement calling for global jihad.

Albion:

Archaic name for England or Great Britain; often used poetically.

Album:

A book with blank pages for the insertion and preservation of collections, as of stamps or photographs.

A recording of different musical pieces.

Algorithm:

In mathematics, computing, and related subjects, an Algorithm is an effective method for solving a problem using a finite sequence of instructions. Algorithms are used for calculation, data processing, and many other fields.

Algorithmic Trading:

In electronic financial markets, Algorithmic Trading or automated trading, also known as algo trading, black-box trading, high-frequency trading or robo trading, is the use of computer programs for entering trading orders with the computer algorithm deciding on aspects of the order such as the timing, price, or quantity of the order, or in many cases initiating the order without human intervention.

Alias:

An assumed name.

A name that has been assumed temporarily.

In computing, Alias is a command in various command line interpreters (shells) such as Unix shells, 4DOS/4NT and Windows PowerShell.

See also: a.k.a..

Alibi:

A form of defense whereby a defendant attempts to prove that he or she was elsewhere when the crime in question was committed.

The fact of having been elsewhere when a crime in question was committed.

An explanation offered to avoid blame or justify action; an excuse.

Alien:

An unnaturalized foreign resident of a country; a person from another and very different family, people, or place.

A creature from outer space.

Alkaline:

Having a pH greater than 7.

All Risk:

An insurance policy that covers All Risks except for those specifically stated in the policy.

All Round:

Many-sided.

Allegory:

The representation of abstract ideas or principles by characters, figures, or events in narrative, dramatic, or pictorial form.

A symbolic representation.

Allegro:

In a quick, lively tempo, usually considered to be faster than allegretto but slower than presto.

Alliance:

A close association of nations or other group, formed to advance common interests or causes.

A formal agreement establishing such an association, especially an international treaty of friendship.

A connection based on kinship, marriage, or common interest; a bond or tie.

Allotment:

The amount of stock that is allocated to investors who have subscribed for a new issue of shares.

Allowance:

An amount of something, especially money or food, given or allotted usually at regular intervals.

A sum granted as reimbursement for expenses.

Alma Mater:

The school, college, or university that one has attended.

The anthem of an institution of higher learning.

Almanach de Gotha:

The Almanach de Gotha was a respected directory of Europe's highest nobility and royalty. First published in 1763 at the ducal court of Frederick III, Duke of Saxe-Gotha-Altenburg, it was regarded as an authority in the classification of monarchies, ducal houses, families of former rulers, and royalty. It was published annually until 1944 when the Soviets destroyed the Almanach de Gotha's archives.

Click here to read more.

Alpha Male:

A term used to describe a macho male character within a romance.

Alphanumeric:

Consisting of both letters and numbers.

Consisting of or using letters, numbers, punctuation marks, and mathematical and other conventional symbols.

Alter Ego:

Another side of oneself; a second self.

A very close and trusted friend who seems almost a part of yourself.

Alternate Director:

A person appointed to represent and vote on behalf of a director of a company when he is absent from a meeting of directors.

Altruism:

Unselfish concern for the welfare of others; selflessness.

Alumni:

A male graduate or former student of a school, college, or university.

Alzheimer's Disease:

A degenerative brain disorder characterized by premature senility and dementia.

A.M.:

Short for: Ante Meridiem. Before noon; indicating the time period from midnight to midday.

Ambigram:

An Ambigram is a typographical design or artform that may be read as one or more words not only in its form as presented, but also from another viewpoint, direction, or orientation. The words readable in the other viewpoint, direction or orientation may be the same or different from the original words.

Amateur:

A person who engages in an art, science, study, or athletic activity as a pastime rather than as a profession.

An athlete who has never accepted money, or who accepts money under restrictions specified by a regulatory body, for participating in a competition.

One lacking the skill of a professional, as in an art.

See also: professional.

Ambidekstral:

Using both hands equally well.

Ambition:

An eager or strong desire to achieve something, such as fame or power.

The object or goal desired.

Amen:

The word Amen ("So be it; truly") is a declaration of affirmation found in the Hebrew Bible and New Testament.

Amendment:

An alteration or an addition to a legal document that is signed by all the parties to the document. The amendment has the same legal status as the rest of the document.

AMEX:

Short for: American Stock Exchange. Also an abbreviation for American Express.

Amnesia:

Partial or total loss of memory, usually resulting from shock, psychological disturbance, brain injury, or illness.

Amnesty:

A general pardon, especially for offences against a government.

A period during which a law is suspended to allow offenders to admit their crime without fear of prosecution.

Amortisation:

The reduction of the value of an asset by prorating its cost over a period of years.

Amphitheater:

Fine Arts & Visual Arts / Architecture: a building, usually circular or oval, in which tiers of seats rise from a central open arena, as in those of ancient Rome.

A place where contests are held; arena.

A lecture room in which seats are tiered away from a central area.

Amphora:

A two-handled jar with a narrow neck used by the ancient Greeks and Romans to carry wine or oil.

Analog Signal:

A signal in which some feature increases and decreases in the same way as the thing being transmitted.

See also: digital signal.

Analysis:

The separation of an intellectual or material whole into its constituent parts for individual study.

The study of such constituent parts and their interrelationships in making up a whole.

A spoken or written presentation of such study.

Chemistry: the separation of a substance into its constituent elements to determine either their nature.

Anarchism:

The theory or doctrine that all forms of government are oppressive and undesirable and should be abolished.

Rejection of all forms of coercive control and authority.

Anarchy:

No rulership or enforced authority.

Absence of government; a state of lawlessness due to the absence or inefficiency of the supreme power; political disorder.

A social state in which there is no governing person or group of people, but each individual has absolute liberty (without the implication of disorder).

Absence or non-recognition of authority and order in any given sphere.

Ancestor:

A person from whom one is descended, especially if more remote than a grandparent; a forebear.

A forerunner or predecessor.

Law: the person from whom an estate has been inherited.

Biology: the actual or hypothetical organism or stock from which later kinds evolved.

Anchor:

A news presenter (also known as newsreader, newscaster, Anchorman or Anchorwoman, and news Anchor) is a person who presents a news show on television, radio or the Internet.

Anchor Text:

The Anchor Text, link label or link title is the visible, clickable text in a hyperlink. The words contained in the Anchor Text can determine the ranking that the page will receive by search engines.

Androgynous:

Biology: having both female and male characteristics; hermaphroditic.

Being neither distinguishably masculine nor feminine, as in dress, appearance, or behavior.

Android (operating system):

Android is a software platform for mobile devices, powered by the Linux kernel, initially developed by Google and later the Open Handset Alliance. It allows developers to write managed code in the Java language, controlling the device via Google-developed Java libraries.

Visit: Android.

Anecdote:

A short account of an interesting or humorous incident.

Angel:

An Angel Investor or Angel (also known as a Business Angel or Informal Investor) is an affluent individual who provides capital for a business start-up, usually in exchange for convertible debt or ownership equity. A small but increasing number of angel investors organize themselves into angel groups or angel networks to share research and pool their investment capital.

Anger Management:

The term Anger Management commonly refers to a system of psychological therapeutic techniques and exercises by which someone with excessive or uncontrollable anger can control or reduce the triggers, degrees, and effects of an angered emotional state. In some countries, courses in anger management may be mandated by their legal system.

Angina:

A condition, such as severe sore throat, in which spasmodic attacks of suffocating pain occur.

Angle:

Mathematics: The figure formed by two lines diverging from a common point.

An aspect, as of a problem, seen from a specific point of view.

Angst:

A feeling of anxiety or apprehension often accompanied by depression.

Anorexia Nervosa:

Anorexia Nervosa is a psychiatric illness that describes an eating disorder characterized by extremely low body weight and body image distortion with an obsessive fear of gaining weight. Individuals with Anorexia are known to control body weight commonly through the means of voluntary starvation, purging, excessive exercise or other weight control measures such as diet pills or diuretic drugs. While the condition primarily affects adolescent females approximately 10% of people with the diagnosis are male. Anorexia Nervosa, involving neurobiological, psychological, and sociological components is a complex condition that can lead to death in severe cases.

See also: bulimia nervosa and orthorexia nervosa.

Annual Physical:

The Annual Physical examination has been replaced by the periodic health examination: a physical examination is an evaluation of the body and its functions using inspection, palpation (feeling with the hands), percussion (tapping with the fingers), and auscultation (listening). A complete health assessment also includes gathering information about a person's medical history and lifestyle, doing laboratory tests, and screening for disease.

Annual Report:

The printed document that contains the annual accounts of a company. The annual report is posted to all shareholders every year. The quality of companies' annual reports varies greatly.

Annuity:

An investment that yields a fixed annual income for the investor until his or her death. The payment of an Annuity used to be annual, but it is now frequently more frequent.

Anorak:

A heavy jacket with a hood; a parka.

Anthropology:

The scientific study of the origin, the behavior, and the physical, social, and cultural development of humans.

Anti-Trust:

Laws in the United States which make it illegal for firms to fix prices among themselves or to discriminate in the prices that they ask different buyers for the same goods. The same body of legislation makes it illegal for companies to form a monopoly.

Anstalt:

Establishment, a legal entity without shares established in Liechtenstein, with some features of a trust but with corporate personality. Do not have shares.

Anti-Avoidance Measures:

The object of Anti-Avoidance Measures, insofar as they relate to tax havens, is to prevent the avoidance or reduction of tax through the displacement of one or more connecting factors (i.e. the basis of tax liability) from the taxing jurisdiction concerned to a tax haven jurisdiction.

Anti-Avoidance Measures may be of general application or may refer to specific tax havens. Any measures usually appear in domestic tax systems; they may however be imposed by tax treaties.

Antioxidant:

An Antioxidant is a molecule capable of slowing or preventing the oxidation of other molecules. Oxidation is a chemical reaction that transfers electrons from a substance to an oxidizing agent. Oxidation reactions can produce free radicals, which start chain reactions that damage cells. Antioxidants terminate these chain reactions by removing free radical intermediates, and inhibit other oxidation reactions by being oxidized themselves. As a result, antioxidants are often reducing agents such as thiols or polyphenols.

Although oxidation reactions are crucial for life, they can also be damaging; hence, plants and animals maintain complex systems of multiple types of antioxidants, such as glutathione, vitamin C, and vitamin E as well as enzymes such as catalase, superoxide dismutase and various peroxidases. Low levels of antioxidants, or inhibition of the antioxidant enzymes, causes oxidative stress and may damage or kill cells.

See also: polyphenol antioxidant.

Antipasti:

An appetizer usually consisting of an assortment of foods, such as smoked meats, cheese, fish, and vegetables.

Antique:

Belonging to, made in, or typical of an earlier period.

Of or belonging to ancient times, especially of, from, or characteristic of ancient Greece or Rome.

Old-fashioned.

An object having special value because of its age, especially a domestic item or piece of furniture or handicraft esteemed for its artistry, beauty, or period of origin.

Antisocial Personality Disorder:

A pervasive pattern of disregard for and violation of the rights of others and inability or unwillingness to conform to what are considered to be the norms of society.

See also: sociopath.

Antivirus Software:

Antivirus (or anti-virus) Software is used to prevent, detect, and remove malware, including computer viruses, worms, and trojan horses. Such programs may also prevent and remove adware, spyware, and other forms of malware.

A variety of strategies are typically employed. Signature-based detection involves searching for known malicious patterns in executable code. However, it is possible for a user to be infected with new malware in which no signature exists yet. To counter such so called zero-day threats, heuristics can be used. One type of heuristic approach, generic signatures, can identify new viruses or variants of existing viruses for looking for known malicious code (or slight variations of such code) in files. Some antivirus software can also predict what a file will do if opened/run by emulating it in a sandbox and analyzing what it does to see if it performs any malicious actions. If it does, this could mean the file is malicious.

However, no matter how useful antivirus software is, it can sometimes have drawbacks. Antivirus software can degrade computer performance if it is not designed efficiently. Inexperienced users may have trouble understanding the prompts and decisions that antivirus software presents them with. An incorrect decision may lead to a security breach. If the antivirus software employs heuristic detection (of any kind), the success of it is going to depend on whether it achieves the right balance between false positives and false negatives. False positives can be as destructive as false negatives. In one case, a faulty virus signature issued by Symantec mistakenly removed essential operating system files, leaving thousands of PCs unable to boot. Finally, antivirus software generally runs at the highly trusted kernel level of the operating system, creating a potential avenue of attack.

Antonym:

A word having a meaning opposite to that of another word.

Apanage:

Any customary and rightful perquisite appropriate to your station in life.

Apartheid:

An official policy of racial segregation formerly practiced in the Republic of South Africa, involving political, legal, and economic discrimination against nonwhites.

A policy or practice of separating or segregating groups.

Apex:

The highest point; the vertex.

The point of culmination.

The usually pointed end of an object; the tip.

Apgar Score:

The Apgar Score was devised in 1952 by Dr. Virginia Apgar as a simple and repeatable method to quickly and summarily assess the health of newborn children immediately after childbirth. Apgar was an anesthesiologist who developed the score in order to ascertain the effects of obstetric anesthesia on babies.

The Apgar Score is determined by evaluating the newborn baby on five simple criteria on a scale from zero to two, then summing up the five values thus obtained. The resulting Apgar Score ranges from zero to 10. The five criteria (Appearance, Pulse, Grimace, Activity, Respiration) are used as a mnemonic learning aid.

Aphorism:

A tersely phrased statement of a truth or opinion; an adage.

A brief statement of a principle.

See also: epigram.

Aphrodisiac:

Arousing or intensifying sexual desire.

Something, such as a drug or food, having such an effect.

API:

Short for: Application Programming Interface. In computer science an API is an interface that defines the ways by which an application program may request services from libraries and/or operating systems. An API determines the vocabulary and calling conventions the programmer should employ to use the services. It may include specifications for routines, data structures, object classes and protocols used to communicate between the requesting software and the library.

Apocalypse:

Bible: The Book of Revelation.

Great or total devastation; doom.

A prophetic disclosure; a revelation.

Apostille:

Certificate of Good Standing in connection with corporations according to the Convention of The Hague of October 05, 1961.

Apparatchik:

A member of a Communist apparat.

An unquestioningly loyal subordinate, especially of a political leader or organization.

Apparatus:

An appliance or device for a particular purpose.

A political organization or an underground political movement.

Apparel:

Clothing, especially outer garments; attire.

Appeal:

The transfer of a case from a lower to a higher court for a new hearing.

A request for relief, aid, etc.

The power to attract, please, stimulate, or interest.

Appendage:

Something added or attached to an entity of greater importance or size; an adjunct.

See also: accessory.

Appetizer:

A food or drink served usually before a meal to stimulate the appetite.

Appliance:

A device or instrument designed to perform a specific function, especially an electrical device, such as a toaster, for household use.

Application:

Software that is used for business or entertainment purposes. An "application" or "application program" refers to virtually any type of program from spreadsheets such as Excel to media players such as iTunes. However, the term specifically excludes essential control software such as the operating system.

Appointment:

An arrangement to meet a person or be at a place at a certain time.

The act of placing in a job or position.

The act of directing the disposition of property by virtue of a power granted for this purpose.

Approval Rating:

An official approbation; favorable regard.

APPS:

Short for: APPlicationS. The term has been used as shorthand for "Application" in the IT community for decades but became newly popular for mobile Applications, especially since the advent of Apple's App Store in 2008. To many, it implies an Application that is relatively small in comparison to comprehensive desktop Applications; however, mobile Apps can be quite sophisticated.

APR:

Short for: Annual Percentage Rate. The terms Annual Percentage of Rate (APR), nominal APR, and effective APR (EAR) describe the interest rate for a whole year (annualized), rather than just a monthly fee/rate, as applied on a loan, mortgage, credit card, etc.

April Fools' Day:

April 1, celebrated in various countries, including the United States and Great Britain, and marked by the playing of practical jokes. Also called All Fools' Day.

Arbiter:

One chosen or appointed to judge or decide a disputed issue; an arbitrator.

One who has the power to judge or ordain at will.

Arbitrage:

A form of hedged investment meant to capture slight differences in the prices of two related securties.

Arbitration:

A procedure for solving commercial disputes that avoids going to court. The parties to the dispute turn to an independent third party whose judgment they agree in advance to accept. A number of industries have set up special international bodies for the purpose of arbitrating in disputes within their industry.

Arbitrator:

A person who acts as an intermediary in a case of arbitration; an independent third party whose opinion the disputing parties agree to be bound by. In some cases the Arbitrator may consist of a panel of individuals.

Archaic:

Of, relating to, or characteristic of a much earlier, often more primitive period, especially one that develops into a classical stage of civilization.

No longer current or applicable; antiquated.

Of, relating to, or characteristic of words and language that were once in regular use but are now relatively rare and suggestive of an earlier style or period.

Archetype:

An original model or type after which other similar things are patterned; a prototype.

An ideal example of a type; quintessence.

Architecture:

The art and science of designing and erecting buildings.

Buildings and other large structures.

A style and method of design and construction.

Computer Science: the overall design or structure of a computer system, including the hardware and the software required to run it, especially the internal structure of the microprocessor.

Archive:

A place or collection containing records, documents, or other materials of historical interest.

Area:

A particular geographical region of indefinite boundary (usually serving some special purpose or distinguished by its people or culture or geography).

A subject of study.

Sphere: a particular environment or walk of life.

A part of a structure having some specific characteristic or function.

Arena:

An enclosed area for the presentation of sports events and spectacles.

The area in the center of an ancient Roman amphitheater where contests and other spectacles were held.

Argon:

A colorless and odorless inert gas; one of the six inert gases; comprises approximately 1% of the earth's atmosphere.

Argot:

A specialized vocabulary or set of idioms used by a particular group.

Argue:

To put forth reasons for or against; debate.

To give evidence of; indicate.

To persuade or influence (another), as by presenting reasons.

Argument:

In logic, an Argument is a set of one or more meaningful declarative sentences (or "propositions") known as the premises along with another meaningful declarative sentence (or "proposition") known as the conclusion. A deductive Argument asserts that the truth of the conclusion is a logical consequence of the premises; an inductive Argument asserts that the truth of the conclusion is supported by the premises. Deductive Arguments are valid or invalid, and sound or not sound. An Argument is valid if and only if the truth of the conclusion is a logical consequence of the premises and (consequently) its corresponding conditional is a necessary truth. A sound argument is a valid Argument with true premises.

Each premise and the conclusion are only either true or false, i.e. are truth bearers. The sentences composing an Argument are referred to as being either true or false, not as being valid or invalid; deductive Arguments are referred to as being valid or invalid, not as being true or false. Some authors refer to the premises and conclusion using the terms declarative sentence, statement, proposition, sentence, or even indicative utterance. The reason for the variety is concern about the ontological significance of the terms, proposition in particular. Whichever term is used, each premise and the conclusion must be capable of being true or false and nothing else: they are truthbearers.

Aristocracy:

A hereditary ruling class; nobility.

A group or class considered superior to others.

Ark:

The chest containing the Ten Commandments written on stone tablets, carried by the Hebrews during their desert wanderings.

The boat built by Noah for survival during the Flood.

Arm's Length Relationship:

An Arm's Length Relationship is a term used to describe a type of business relationship a corporation should have with a close associate to avoid a conflict of interest. For example, when you negotiate with your banker or your supplier, any agreement which results will likely reflect market value and commercially reasonable terms and conditions. When you loan money to your son or daughter, you may be inclined to provide much more favorable terms and conditions. The first example would be considered to be an arm's length relationship, while the second example would not. When your corporation does business with or makes loans to corporate officers and directors, the relationship must be at arm's length to avoid conflicts of interest.

Aroma:

A quality that can be perceived by the olfactory sense.

A pleasant characteristic odor, as of a plant, spice, or food.

A distinctive, intangible quality; an aura.

Arrears:

The making of a regular payment (of rent or interest, for example) after the period to which it relates.

Arriviste:

A person who has recently attained high position or great power but not general acceptance or respect; an upstart.

A social climber; a bounder.

Arrogant:

Having or displaying a sense of overbearing self-worth or self-importance.

Marked by or arising from a feeling or assumption of one's superiority toward others.

Art:

Human effort to imitate, supplement, alter, or counteract the work of nature.

The conscious production or arrangement of sounds, colors, forms, movements, or other elements in a manner that affects the sense of beauty, specifically the production of the beautiful in a graphic or plastic medium.

A nonscientific branch of learning; one of the liberal arts.

A system of principles and methods employed in the performance of a set of activities.

Skill that is attained by study, practice, or observation.

Art Director:

Performing Arts: a person responsible for the sets and costumes in a film.

Art Deco:

Visit: Art Deco - Wikipedia.

Articles of Association (also Bye-Laws or By-Laws):

The set of rules by which a company is run. They must contain: 1) the company's name; 2) its registered address; 3) its objects and aims; 4) its capitalization; 5) a statement that the company is a limited liability organization.

The articles state, for instance, what percentage of the shareholders are required to vote in favour of major changes before they can be put into effect. Such changes frequently require more than a simple majority. The articles of association are lodged with the relevant authority at the time when a company is first registered. As such, they become a part of the public record.

Articles of Incorporation:

Must contain:

1): the corporation’s name;

2): its registered address;

3): its objects and aims;

4): its capitalisation;

5): a statement that the company is a limited liability organization.

Artifact:

An object produced or shaped by human craft, especially a tool, weapon, or ornament of archaeological or historical interest.

Something viewed as a product of human conception or agency rather than an inherent element.

Artificial Intelligence:

Artificial Intelligence (AI) is the intelligence of machines and the branch of computer science which aims to create it. Major AI textbooks define the field as "the study and design of intelligent agents," where an intelligent agent is a system that perceives its environment and takes actions which maximize its chances of success. John McCarthy, who coined the term in 1956, defines it as "the science and engineering of making intelligent machines."

Artistic License:

The liberty taken by an artist or a writer in deviating from conventional form or fact to achieve a desired effect.

Arty-Farty:

Informal: artistic in a pretentious way.

ASAP:

Short for: As Soon As Possible.

Ash Wednesday:

The seventh Wednesday before Easter and the first day of Lent, on which many Christians receive a mark of ashes on the forehead as a token of penitence and mortality.

Ashram:

A usually secluded residence of a religious community and its guru.

Assembly Line:

Mechanical system in a factory whereby an article is conveyed through sites at which successive operations are performed on it.

A process in which finished products are turned out in a mechanically efficient, though impersonal, manner.

Asset:

Something that a company or individual owns to which can be ascribed a value, from plant to patents, and from property to products.

Asset Management:

The business of managing assets to make them produce maximum revenue over the longer term. The expression is generally used in the context of financial assets.

Asset Protection Trust (APT):

A new type of trust which places the trust’s assets beyond the reach of potential foreign governments, litigious plaintiffs, creditors and contingent fee lawyers.

Asset Stripping:

A process in which a company or an individual buys an asset (frequently a quoted company) and then proceeds to sell it bit by bit. Asset stripping is most common when the stockmarket's valuation of the whole of a business is less than the sum of its parts.

Assign:

To record the transfer of the ownerships of an asset from one person to another. Some contracts impose restrictions on the assignment of their benefits and obligations.

Assignment:

A duty that you are assigned to perform.

Associate:

A person united with another or others in an act, enterprise, or business; a partner or colleague.

Company A is an Associated company of company B if more than 20%, but less than 50%, of its equity is owned by company B. Associated companies have to be consolidated into the accounts of the company that owns the equity stake only if that company also controls the composition of the board of the Associated company.

Association:

An organized body of people who have an interest, activity, or purpose in common; a society.

A mental connection or relation between thoughts, feelings, ideas, or sensations.

"Assume the Position":

To tell someone to get down on all fours (hands and knees); doggie style.

Law Enforcement: to turn away, with your hands in a visible and unmovable position so that you can be searched.

Astrology:

The study of the positions and aspects of celestial bodies in the belief that they have an influence on the course of natural earthly occurrences and human affairs.

Astronaut:

A person trained to travel in a spacecraft; "the Russians called their astronauts cosmonauts".

Astronomy:

The scientific study of matter in outer space, especially the positions, dimensions, distribution, motion, composition, energy, and evolution of celestial bodies and phenomena.

A system of knowledge or beliefs about celestial phenomena.

At Sign:

The typographic character @, called the At Sign or At symbol, is an abbreviation of the word at. Its most common modern use is in e-mail addresses, where it stands for "located at". Increasingly, @ is also used as a prefix to user names (e.g. "@username") on social websites such as Twitter to denote a link, attribution or indirect reference.

Atlantis:

A legendary island in the Atlantic Ocean west of Gibraltar, said by Plato to have sunk beneath the sea during an earthquake.

ATM:

Short for: Automatic Teller Machine. Also: Cash Dispenser; Cashpoint.

Used for cash withdrawals with your credit card or debit card at over 1,500,000 ATMs worldwide.

Atmosphere:

The gaseous mass or envelope surrounding a celestial body, especially the one surrounding the earth, and retained by the celestial body's gravitational field.

A dominant intellectual or emotional environment or attitude.

An aesthetic quality or effect, especially a distinctive and pleasing one, associated with a particular place.

Atom:

The name Atom applies to a pair of related standards. The Atom Syndication Format is an XML language used for web feeds, while the Atom Publishing Protocol (AtomPub or APP) is a simple HTTP-based protocol for creating and updating web resources.

Web feeds allow software programs to check for updates published on a web site. To provide a web feed, a site owner may use specialized software (such as a content management system) that publishes a list (or "feed") of recent articles or content in a standardized, machine-readable format. The feed can then be downloaded by web sites that syndicate content from the feed, or by feed reader programs that allow Internet users to subscribe to feeds and view their content.

The Atom format was developed as an alternative to RSS.

Free RSS Reader displays any RSS and Atom news feed.

Attaché Case:

A slim briefcase with flat, rigid sides, hinges, and usually a lock.

See also: briefcase.

Attachment (computing):

A file that arrives with an e-mail.

Attention Deficit Disorder:

See: performance-enhancing drugs.

Attention Span:

The length of time you can concentrate on some idea or activity.

Attention Span is the amount of time a person can concentrate on a task without becoming distracted. Most educators and psychologists agree that the ability to focus one's attention on a task is crucial for the achievement of one's goals.

Attitude:

The way a person views something or tends to behave towards it, often in an evaluative way.

Informal: a hostile manner.

Attorney-Client Privilege:

Attorney-Client Privilege is a legal concept that protects communications between a client and his or her attorney and keeps those communications confidential.

The policy underlying this privilege is that of encouraging open and honest communication between clients and attorneys, which is thought to promote obedience to law and reduce the chance of illegal behavior, whether intentional or inadvertent. As such, the attorney-client privilege is considered as one of the strongest privileges available under law.

See also: client confidentiality.

Au Courant:

Informed on current affairs; up-to-date; fully familiar; knowledgeable.

Au Pair:

A young foreigner who does domestic work for a family in exchange for room and board and a chance to learn the family's language.

Auction:

A public sale in which property or items of merchandise are sold to the highest bidder.

Audience:

The spectators or listeners assembled at a performance, for example, or attracted by a radio or television program.

The act of hearing or attending.

Audio:

Of or relating to humanly audible sound.

Of or relating to the broadcasting, reproduction, or reception of sound.

Audit:

The regular and systematic process of checking that a company's accounts are true and fair. The Audit is carried out by an independent accountant from a firm that has an arm's length relationship with the company whose accounts it is auditing. The word comes from the Latin auditus, meaning hearing. In olden times it referred to the hearing that landowners gave to the manager of their land (urban or agricultural), while the manager accounted for his stewardship.

Audition:

A trial performance, as by an actor, dancer, or musician, to demonstrate suitability or skill.

Auditorium:

A large room to accommodate an audience in a building such as a school or theater.

A large building for public meetings or performances.

Auditors:

The last body needed in connection with a corporation: required to inspect the company’s bookkeeping and verify the correctness of annual accounts. Usually not employees or directors of the corporation but an outside firm.

Augmented Reality:

Augmented Reality (AR) is a term for a live direct or indirect view of a physical real-world environment whose elements are merged with (or augmented by) virtual computer-generated imagery - creating a mixed reality.

Aura:

An invisible breath, emanation, or radiation.

A distinctive but intangible quality that seems to surround a person or thing; atmosphere.

Aureole:

A circle of light or radiance surrounding the head or body of a representation of a deity or holy person; a halo.

Aussensteuergesetz:

Anti-avoidance German law whereby German citizens remain subject to the principal German taxes for a period of ten years if they emigrate to a country designated in the legislation (as from time to time amended) as a low tax country.

Authentic:

Conforming to fact and therefore worthy of trust, reliance, or belief.

Having a claimed and verifiable origin or authorship; not counterfeit or copied.

Authority:

The power to enforce laws, exact obedience, command, determine, or judge.

Power assigned to another; authorization.

An accepted source of expert information or advice.

A conclusive statement or decision that may be taken as a guide or precedent.

Authorized:

The shares that a company is legally permitted to issue under its articles of association. A company may issue fewer shares if it wishes, but it may not issue more without first changing its articles.

Autism:

A pervasive developmental disorder characterized by severe deficits in social interaction and communication, by an extremely limited range of activities and interests, and often by the presence of repetitive, stereotyped behaviors.

Autodidact:

A self-taught person.

Auto(matic) Pilot:

A navigation mechanism, as on an aircraft, that automatically maintains a preset course.

A state of mind in which one acts without deliberate effort or self-awareness.

Automotive:

Moving by means of its own power; self-moving.

Of or having to do with automobiles or other motor vehicles.

Autonomous:

Not controlled by others or by outside forces; independent.

Independent in mind or judgment; self-directed.

Independent of the laws of another state or government; self-governing.

Autostereoscopic:

Autostereoscopy is a method of displaying three-dimensional images that can be viewed without the use of special headgear or glasses on the part of the user.

AV:

The term Audio-Visual (AV) may refer to works with both a sound and a visual component, the production or use of such works, or the equipment involved in presenting such works. Movies and television shows are examples of audio-visual presentations.

Avantgarde:

A group active in the invention and application of new techniques in a given field, especially in the arts.

Avatar:

The incarnation of a Hindu deity, especially Vishnu, in human or animal form.

An embodiment, as of a quality or concept; an archetype.

A temporary manifestation or aspect of a continuing entity.

For the film, see: Avatar - official movie web site.

Award:

Something awarded or granted, as for merit.

A decision, such as one made by a judge or arbitrator.

Awareness:

Having knowledge or cognizance.

Awareness Ribbon:

Visit: awareness ribbon - (Wikipedia).

AWACS:

Short for: Airborne Warning and Control System.

Axiom:

A self-evident or universally recognized truth; a maxim.

An established rule, principle, or law.

A self-evident principle or one that is accepted as true without proof as the basis for argument; a postulate.

Ayatollah:

A high-ranking Shiite religious authority regarded as worthy of imitation in matters of religious law and interpretation.

Used as a title for such a leader.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

- B -

B Movie:

A B Movie is a low-budget commercial motion picture conceived neither as an arthouse film nor as pornography. In its original usage, during the so-called Golden Age of Hollywood, the term more precisely identified a film intended for distribution as the less-publicized, bottom half of a double feature.

Babushka Doll:

A matryoshka doll, also known as a Russian nested doll or a Babushka Doll, is a set of dolls of decreasing sizes placed one inside the other. The word "matryoshka" is derived from the Russian female first name "Matryona". The word "babushka" is the Russian word for grandmother.

Baby Boomers:

Baby Boomers is the name given to the generation of Americans who were born in a "baby boom" following World War II. The Boomers were born between 1944 and 1964.

Baby Step:

A small effort made towards the completion of a much larger task.

Bachelor:

An unmarried man.

A person who has completed the undergraduate curriculum of a college or university and holds a bachelor's degree.

Bachelor's Degree:

An academic degree conferred by a college or university upon those who complete the undergraduate curriculum.

Back End:

Required or incurred after a project has been completed.

Back Office:

A business's behind-the-scenes operations. In financial institutions it is the people who sort out the paperwork; in manufacturing operations it is the people who make the paperwork.

Back Pay:

A salary of wage that is unpaid from a previous period. For weekly paid workers it is pay due from the week before last; for monthly paid workers it is pay due for work done in the month before last.

Back-to-Back:

An importer that wishes to establish its creditworthiness with an exporter from another country can set up a bank account in the exporter's country and place funds in that account. Such funds act as collateral for goods that the importer subsequently buys from the exporter. They are referred to as a back-to-back facility.

Back-to-Back Loan:

Back-to-Back Loans are matching deposit arrangements. They may be used in order to solve a financing or exchange control problem. However, in the case of certain tax havens, the function of back-to-back loans is to reduce the taxable base subject to withholding taxes on interest payments, by interposing an intermediary subsidiary company between the source of the income and the recipient. For example, an intermediary company located in the Netherlands or the Netherlands Antilles may be interposed so as to take advantage of a favourable tax treaty. In such cases the authorities usually require a certain spread or "turn" on the rates so as to create a small profit which is subject to tax locally.

Backbencher:

Chiefly British: the rear benches in the House of Commons where junior members of Parliament sit behind government officeholders and their counterparts in the opposition party.

New members of Congress considered as a group.

Backdoor:

Secret or surreptitious; clandestine.

Backfire:

An explosion of prematurely ignited fuel or of unburned exhaust gases in an internal-combustion engine.

To produce an unexpected, undesired result.

Backlog:

A reserve supply or source.

An accumulation, especially of unfinished work or unfilled orders.

Backpacking:

Backpacking is a term that has historically been used to denote a form of low-cost, independent international travel. Terms such as independent travel and/or budget travel are often used interchangeably with Backpacking. The factors that traditionally differentiate Backpacking from other forms of tourism include but are not limited to the following: use of public transport as a means of travel, preference of youth hostels to traditional hotels, length of the trip vs. conventional vacations, use of a backpack, an interest in meeting the locals as well as seeing the sights.

The definition of a Backpacker has evolved as travelers from different cultures and regions participate and will continue to do so, preventing an air-tight definition. Recent research has found that, "...Backpackers constituted a heterogeneous group with respect to the diversity of rationales and meanings attached to their travel experiences. ...They also displayed a common commitment to a non-institutionalised form of travel, which was central to their self-identification as Backpackers." Backpacking as a lifestyle and as a business has grown considerably in the 2000s as the commonplace of low-cost airlines, hostels or budget accommodation in many parts of the world, and digital communication and resources make planning, executing, and continuing a long-term Backpacking trip easier than ever before.

Backstage:

In or toward the area behind the performing space in a theater, especially the area comprising the dressing rooms.

In secret; privately; out of view of the public; behind the scenes.

Backup:

A reserve or substitute.

Computer Science: A copy of a program or file that is stored separately from the original.

Support or backing.

Backup Singer:

Backup Singer or sometimes background singer) is a singer who provides vocal harmony with the lead vocalist or other backing vocalists. In some cases, a backing singer may sing alone as a lead-in to the main vocalist's entry.

Bad Debt:

A bill of loan that is not paid within a reasonable period of time after its due-by date. Such late payments are described as doubtful debts for a while, but eventually they become bad debts. When that happens they have to be written off in the business' accounts.

Bad Standing:

You screwed up bigtime so you are a goof in the eyes of the other members (in a motorcycle club).

See also: good standing.

Badge:

A device or emblem worn as an insignia of rank, office, or membership in an organization.

An emblem given as an award or honor.

Bag-in-Box:

In packaging, a Bag-in-Box or BiB is a type of container for the storage and transportation of liquids.

Baize:

Baize is a coarse woollen (or in cheaper variants cotton) cloth, sometimes called "felt" in American English based on a similarity in appearance.

Baize is most often used on snooker and billiards tables to cover the slate and cushions.

Bakshish:

A relatively small amount of money given for services rendered (as by a waiter).

A bribe or extorted money, usually relatively small in amount, provided to a low-level government official or business person, in order to expedite a business decision, shipment, or other transaction, especially in a country where such payments are not unusual.

Balaclava:

A close-fitting garment covering the whole head and neck except for parts of the face, typically made of wool.

Balance:

The difference between the credit and debit items in an account. If the credit items exceed the debit ones, the account is said to have a credit balance. If they do not, the account is said to be overdrawn.

Balance of Payments:

The record of a country's transactions with the rest of the world. The current account of the balance of payments consists of visible trade in goods; invisible trade in services; private transfer payments, such as money sent home by nationals working abroad; and official transfers, such as payments to international organisations. The capital account consists of long-term and short-term transactions relation to a country's assets and liabilities (for example, loans and borrowings). Adding the current to the capital account gives the overall balance, which should be matched by net monetary movements and changes in reserves. In practice, the data recorded never add up as they should in theory, and the gap is filled by an item called "errors and omissions".

Balance of Trade:

A statement of a country's trading account with the rest of the world. This covers the import and export of goods and services.

Balance Sheet:

The part of a company's accounts which lists its assets and liabilities. Fundamental to all such accounts is the idea that assets and liabilities are in balance, that is, they are equal. The Balance Sheet is, of course, a snapshot of a company's position. A short time after it is compiled that position can, and sometimes does, change significantly.

Ballad:

A narrative song with a recurrent refrain; a narrative poem of popular origin.

Ballistic Standards:

Visit: International small arms ballistic standards.

Ballistic Vest:

A Ballistic Vest, bulletproof vest or bullet-resistant vest is an item of protective clothing that helps absorb the impact from firearm-fired projectiles and shrapnel from explosions, and is worn on the torso. Soft vests are made from many layers of woven or laminated fibers and can be capable of protecting the wearer from small caliber handgun and shotgun projectiles, and small fragments from explosives such as hand grenades.

Metal or ceramic plates can be used with a soft vest, providing additional protection from rifle rounds, and metallic components or tightly-woven fiber layers can give soft armor resistance to stab and slash attacks from a knife. Soft vests are commonly worn by police forces, private citizens and private security guards or bodyguards, whereas hard-plate reinforced vests are mainly worn by combat soldiers, police tactical units and hostage rescue teams.

Modern body armor may combine a Ballistic Vest with other items of protective clothing, such as a helmet. Vests intended for police and military use may also include ballistic shoulder and side protection armor components, and bomb disposal officers wear heavy armor and helmets with face visors and spine protection.

Balloon Payment:

The final payment on a loan that is being repaid in instalments. A Balloon Payment exceeds by some considerable amount the preceding payments. The repayments balloon as the maturity of the loan draws nigh.

Ballot:

The act, process, or method of voting, especially in secret.

A list of candidates running for office; a ticket.

Balustrade:

A railing at the side of a staircase or balcony to prevent people from falling.

Ban:

A prohibition imposed by law or official decree.

Banana Republic:

A small country (especially in Central America) that is politically unstable and whose economy is dominated by foreign companies and depends on one export (such as bananas).

Band (music):

A group of musicians playing together, especially on brass or percussion instruments.

Bandwidth:

Measure (in kilobytes of data transferred) of the traffic on a website.

Bank:

A financial institution that carries out three basic functions:

Collects deposits from savers.

Makes loans to borrowers.

Enables money to be transmitted from one bank account to another by means of cheques, standing orders, direct debits, and so on.

There are a number of specialised banks that carry out particular functions. For example, a central bank acts as banker of last resort to the banking system; and investment bank acts as banker of last resort to the banking system; an investment bank is concerned with advising companies on how to raise money in the capital market; and a clearing bank is the core of a country's money transmission system.

Bank Charges:

The fees charged by banks for their services, such as money transmission (claring cheques and so on), currency conversion and arranging loans.

Bank Draft:

An order from a seller (or exporter) requesting the bank of the buyer (or importer) to pay to the seller a specified amount. A sight draft is payable on presentation; a time draft is payable at a named future date. A bank draft is also known as a bill of exchange.

Bank Secrecy:

In most countries one of the terms of the relationship between banker and customer is that the banker will keep the customer’s affairs secret. Staff members are normally required to sign a declaration of secrecy as regards the business of the banks.

Where numbered accounts are used their purpose is to limit the number of persons who know the identity of the client. In certain countries (e.g. Switzerland and the Cayman Islands) specific legislation makes breaches of Bank Secrecy subject to criminal law sanctions. However, in all legal systems (including Switzerland) there are specific cases where the duty of secrecy of a banker is discharged, e.g. where fraud, money laundering and narcotics are involved.

The exchange of information clause contained in most tax treaties may enable the tax administration of one treaty country to obtain information concerning bank accounts which its residents have in the other country.

Bankable:

A bankable star is an actor famous or charismatic enough to be "capable of guaranteeing box-office success simply by showing up in a movie".

In that "stars" are celebrities, bankable stars are people that are thought dependable entertainment investments. Stars become less bankable by being controversial, doing illegal activities, becoming addicted to drugs and alcohol, or simply growing older.

Banking:

A considerable volume of international banking takes place offshore and many of the world’s major banks have banking and trust company operations in one or more tax havens.

Most tax haven jurisdictions have enacted legislative provisions and set up administrative authorities whose fuction it is to control banking and trust company activities.

Banking Passport:

A Banking Passport is simply that you create a "new person" with another nationality and a full set of ID, a separate "legal entity" through a second passport (or third) in a name of your choice.

Bankroll:

Informal: one's ready cash.

Bankruptcy:

Being formally declared by a court unable to repay debts. A person who has been declared bankrupt is deprived of certain powers; for example, he or she cannot be a director of a company for a number of years. A bankrupt's assets are taken over by a trustee who distributes them among th unpaid creditors.

Banner:

A piece of cloth attached to a staff and used as a standard by a monarch, military commander, or knight.

The flag of a nation, state, or army.

A piece of cloth bearing a motto or legend, as of a club.

A headline spanning the width of a newspaper page.

Banner Ad:

A Banner Advertising a product.

An advert along the top of a page of a website.

Banquet:

An elaborate, sumptuous repast.

A ceremonial dinner honoring a particular guest or occasion.

Baofahu:

A Chinese colloquial term literally translated as 'explosive wealth'. Upstarts, people who have got rich quick.

See also: nouveaux riches.

Bar:

A retail establishment that serves alcoholic beverages.

The counter from which drinks are dispensed.

An ingot or gold bar.

Chocolate bar or candy bar.

Bar examination (law).

A unit of pressure equal to one million dynes per square centimeter.

Bar Chart:

A diagram consisting of a number of vertical bars placed next to each other. For example, a chart showing the number of cars sold by a dealer each month might have the number of cars plotted along the vertical axis and the months of the year along the horizontal axis.

Bar Code:

A rectangle of vertical black lines of varying thickness displayed on the side of consumer goods. The lines are read by a laser beam which records electronically the product's details, such as its price, size, model number and so on.

Bard:

One of an ancient Celtic order of minstrel poets who composed and recited verses celebrating the legendary exploits of chieftains and heroes.

A poet, especially a lyric poet.

Bargain:

There are two business-related meanings:

Used as a noun: a Bargain is a deal done at a price below the acknowledged market price.

Used as a verb: it refers to the process whereby a buyer and a seller reach agreement on a price.

Barista:

In English, Barista is a name applied to a person, usually a coffeehouse employee, who prepares and serves espresso-based coffee drinks. The word is borrowed from Italian, where it has a wider meaning of "bartender". The term persists in American coffeehouse jargon, with many employers such as Starbucks officially utilizing the title for such employees. Often, among coffee enthusiasts, the term is reserved for one who has acquired some level of expertise or particular skill in the preparation of such drinks. Within certain circles, its meaning is expanding to include what might be called a "coffee sommelier" — a professional who is highly skilled in coffee preparation with a comprehensive understanding of coffee, coffee blends, espresso, quality, coffee varieties, roast degree, espresso equipment and maintenance, latte art, etc.

Barrel:

Oil production is often given in numbers of barrels per day. One barrel = 159 litres, 0.159 cubic metres. In English the abbreviations bll (barrel) or stb (stock tank barrel) are often used. Barrels of oil equivalents Unit of volume for petroleum products. Used when oil, gas and NGL are to be summarised. Abbreviated BOE in English. Also see oil equivalents.

Barrier to Entry:

The obstacles that a company entering a market for the first time has to surmount to thrive in that market. These include things like a shortage of suitable sites (for retailing), the absence of economies of scale (for mass market goods), and government regulations that protect domestic producers (for imports).

Barrier to Exit:

The obstacles that prevent a company leaving a market when it no longer sees a prospect of making money in that market. These include things like the cost of laying off staff and of severing long-term supply contracts.

Barter:

Paying for goods and services with other goods and services: that is, transactions that do not involve and exchange of money. Barter can occur at a basic level (my eggs for your honey) and at a highly sophisticated level (Russian oil for American planes). The more sophisticated version is often referred to as countertrade.

Base:

A basic or underlying element; infrastructure.

The fundamental principle or underlying concept of a system or theory; a basis.

A facial cosmetic used to even out the complexion or provide a surface for other makeup; a foundation.

Base Period:

A time in the past used as a yardstick against which to compare future performance of, for example, a business or an economy. It is easy to see how an economy has grown, for example, if its GDP is related to a base period in which it was assumed to be 100 units.

Base Rate:

A declared rate of interest that is used in the UK as a reference point for other rates. Thus a bank might say that its lending rate to a customer is base rate plus three (percentage points).

Basejumping:

B.A.S.E. Jumping, also sometimes written as BASE Jumping, is an activity that employs an initially packed parachute to jump from fixed objects. "B.A.S.E." is an acronym that stands for four categories of fixed objects from which one can jump: Buildings, Antennas, Spans (bridge), and Earth (cliff).

Basilica:

A public building of ancient Rome having a central nave with an apse at one or both ends and two side aisles formed by rows of columns, which was used as a courtroom or assembly hall.

A Christian church building of a similar design, having a nave with a semicircular apse, two or four side aisles, a narthex, and a clerestory.

Basis:

Basis, a tax and accounting term, is the measuring rod against which gain or loss is measured. With stock, basis is what you pay for stock or the fair market value of property you contribute in exchange for the stock.

Basis Point:

The smallest unit in a measure of interest rates. Thus one basis point in 9.7% is 0.1; one basis point in 9.76% is 0.01.

Bastard:

A child born out of wedlock.

Something that is of irregular, inferior, or dubious origin.

Slang: a person, especially one who is held to be mean or disagreeable.

Bathtub Memory:

The ability to acquire a vast amount of knowledge about a specific subject and then after its use to delete it from one's memory; e.g., especially useful for trial lawyers.

Batik:

Batik is cloth which traditionally uses a manual wax-resist dyeing technique. Due to modern advances in the textile industry, the term has been extended to include fabrics which incorporate traditional batik patterns even if they are not produced using the wax-resist dyeing techniques. Silk batik is especially popular.

Baton:

Music: a slender wooden stick or rod used by a conductor to direct an orchestra or band.

Bauhaus:

The architectural school of Walter Gropius, founded in Germany, 1919: it promoted a synthesis of painting, sculpture, and architecture, the adaptation of science and technology to architecture, and an emphasis on functionalism.

B & B:

See: bed and breakfast.

BBB:

Short for: Bottle Blond Bimbo. The Bottle Blond Bimbo is a typical young female usually around 17 to 20+ years of age typically from the United States of America. The Bottle Blond Bimbo also known as Triple B or simply BBB for short, is a ditsy, lascivious, empty headed and all around cum dumpster that often casts normal women in a negative light.

Bcc:

Short for: Blind Carbon Copy. The field in an e-mail header that names additional recipients for the message. It is similar to carbon copy (cc), but the names do not appear in the recipient's message. Not all e-mail systems support the bcc feature.

BCI:

Short for: Brain-Computer Interface. A brain–computer interface (BCI), sometimes called a direct neural interface or a brain–machine interface, is a direct communication pathway between a brain and an external device. BCIs were aimed at assisting, augmenting or repairing human cognitive or sensory-motor functions.

Research on BCIs began in the 1970s at the University of California Los Angeles under a grant from the National Science Foundation followed by a contract from DARPA. These papers also mark the first appearance of the expression brain–computer interface in the scientific literature.

The field has since blossomed spectacularly, mostly toward neuroprosthetics applications that aim at restoring damaged hearing, sight and movement. Thanks to the remarkable cortical plasticity of the brain, signals from implanted prostheses can, after adaptation, be handled by the brain like natural sensor or effector channels. Following years of animal experimentation, the first neuroprosthetic devices implanted in humans appeared in the mid-nineties.

BDSM:

BDSM is a compound acronym derived from the terms Bondage and Discipline (B&D, B/D, or BD), Dominance and Submission (D&s, D/s, or Ds), Sadism and Masochism (S&M, S/M, or SM).

BDSM includes a wide spectrum of activities, forms of interpersonal relationships, and distinct subcultures. While not always overtly sexual in nature, the activities and relationships within a BDSM context are almost always eroticized by the participants in some fashion. Many of these practices fall outside of conventional sexual activities and human relationships.

Bean Counter:

An unflattering name for an accountant. It implies that accountants spend their time sitting around counting beans - beans once having been used as a primitive form of money to store and exchange value.

Beanie:

A small brimless cap; a round close-fitting hat resembling a skullcap.

Beantown:

Colloquialism for the City of Boston, MA, U.S.A.: back in colonial days, a favorite Boston food was beans baked in molasses for several hours. Today, Boston baked beans are something of a rarity - there are no companies in the city making it and only a few restaurants serve it. If you want to try it yourself, here's a Boston baked beans recipe.

"Beam me up, Scotty!":

"Beam me up, Scotty!" is a catch phrase that made its way into pop culture from the science fiction television series Star Trek. It comes from the command Captain Kirk gives his transporter chief, Montgomery "Scotty" Scott, when he needs to transport back to the ship.

Bear:

An investor who thinks that the price of a security is going to fall. A bear sells securities in the expectation of being able to buy them back in future at a lower price.

Bear Hug:

A rough, tight hug.

A wrestling hold in which the arms are locked tightly round an opponent's chest and arms.

An approach to the board of one company by another to indicate that an offer is to be made for their shares.

Bearer Bond:

A Bond issued in Bearer form rather than being registered in a specific owner’s name. Ownership is d determined by possession.

Bearer Security:

A bond of share that gives the rights of ownership (such as voting rights or the right to receive dividends) to whoever holds (or bears) them. This is in contrast to registered securities, which belong to the person or organization in whose name they are registered.

Bearer Shares:

Shares in the capital of a company which are transferable by delivery of the certificate. They do not display a shareholder's name but instead grant ownership rigths to any individual who is in actual physical possession of the certificate(s) Unlike registered shares, which are transferred by an instrument of transfer and display the shareholder's name on the actual share certificate, the name of the holder is not registered in the books of the company.

Beau:

A man who is the lover of a girl or young woman.

Beauty:

The quality that gives pleasure to the mind or senses and is associated with such properties as harmony of form or color, excellence of artistry, truthfulness, and originality.

One that is beautiful, especially a beautiful woman.

A quality or feature that is most effective, gratifying, or telling.

Beautiful People:

Wealthy or famous people, often members of the "Jet Set", who mingle in glamorous social circles and who, because of their celebrity, often establish trends or fashions.

Bed and Breakfast:

A Bed and Breakfast (or B & B) is a small lodging establishment that offers overnight accommodation and breakfast, but usually does not offer other meals. Typically, bed and breakfasts are private homes with fewer than 10 bedrooms available for commercial use.

Bedsit:

A furnished sitting room containing sleeping accommodation and sometimes cooking and washing facilities.

Beer Garden:

An outdoor tavern or an outdoor area adjoining a tavern where alcohol is served.

Bell Rocket Belt:

The Bell Rocket Belt is a low-power rocket propulsion device that allows an individual to safely travel or leap over small distances.

Visit also: The Martin Jetpack.

Belle Époque:

The Belle Époque (French for "Beautiful Era") was a period in European social history that began during the late 19th century and lasted until World War I. Occurring during the time of the French Third Republic and the German Empire, the "Belle Époque" was named in retrospect, when it began to be considered a "golden age" for the upper classes, as peace prevailed among the major powers of Europe, new technologies improved lives that were unclouded by income tax, and the commercial arts adopted Renaissance and eighteenth-century styles to modern forms. In the newly rich United States, emerging from the Panic of 1873, the comparable epoch was dubbed the "Gilded Age".

Bellwether:

One that serves as a leader or as a leading indicator of future trends.

Below the Line:

Items in a profit and loss account that appear below the net profit figure; that is, items that are taken into account after the figure for net profit has been calculated. Contrast with above the line.

Benchmark:

The measure of a business function or process that is considered to be best practice for a particular industry. The number of cars produced per month by the most efficient up-to-date car factory will be a Benchmark for all car manufacturers. So will the lowest percentage of quality defects that any factory achieves.

Benefactor:

One that gives aid, especially financial aid.

Beneficiary:

A person to whom a trust’s proceeds are distributed.

Benefit:

An advantage gained by the addition of something extra. For example, customers gain a Benefit when companies add extra staff to handle their enquiries; products Benefit from the addition of new machinery that improves their quality. The addition of these extras bears a cost, however, and needs to be subjected to a cost benefit analysis.

BENELUX:

The countries of BElgium, the NEtherlands, and LUXembourg, and the economic union between them. This exists within the rules and structure of the European Union, all three countries being EU members.

Bermuda Triangle:

The Bermuda Triangle, also known as the Devil's Triangle, is a region in the western part of the North Atlantic Ocean in which a number of aircraft and surface vessels are alleged to have mysteriously disappeared and cannot be explained as human error, piracy, equipment failure, or natural disasters. Popular culture has attributed some of these disappearances to the paranormal, a suspension of the laws of physics, or activity by extraterrestrial beings.

Berne Convention:

An international agreement on the protection of copyright. Signatory countries agree to treat artistic works from all member countries equally.

Berne Union:

An association of national export-credit agencies based in Berne, Switzerland. The agencies meet at the Berne Union to discuss issues of common concern.

Bespoke:

A pt. and pp. of bespeak. 'British' made to individual order; custom made. Bespoke is employed in a variety of applications to mean an item custom-made to the buyer's specification. While applied to many items now, from computer software to luxury car appointments, the term historically was only applied to tailored clothing, shirts and other parts of men's apparel involving measurement and fitting.

The distinguishing points of bespoke tailoring are the buyer's total control over the fabric used, the features and fit, and the way the garment should be made. More generally, bespoke describes a high degree of customisation, and involvement of the end-user, in the production of the good.

See also: Savile Row.

Bespoke Couturier:

Bespoke Couturier is a term coined by tailor and designer Ozwald Boateng.

Besserwisser:

One who claims to know everything and rejects advice or information from others: Know-It-All.

Bestseller:

Bestseller: a book that has had a large and rapid sale.

Beta Test:

In software development, a Beta Test is the second phase of software testing in which a sampling of the intended audience tries the product out. Beta testing can be considered "pre-release testing." Beta test versions of software are now distributed to a wide audience on the Web partly to give the program a "real-world" test and partly to provide a preview of the next release.

Better Safe than Sorry:

It is preferable to be cautious in one's choices and actions than to suffer afterwards.

BFF:

Short for: (chat) Best Friends Forever.

Bible Belt:

Bible Belt is an informal term for an area of the United States in which socially conservative evangelical Protestantism is a dominant part of the culture and Christian church attendance across the denominations is extremely high.

BIC:

Short for: Bank Identifier Code. Related: IBAN and S.W.I.F.T.

Bid:

The price offered for a security, a company or a painting. At the moment that it is offered, a Bid is the highest price that any potential buyer is prepared to pay for what is on offer.

Biennale:

A Biennial show; especially, an art show held every two years.

Big Band:

A large dance or jazz band usually featuring improvised solos by lead players.

Big Bang:

The Big Bang is the cosmological model of the initial conditions and subsequent development of the Universe that is supported by the most comprehensive and accurate explanations from current scientific evidence and observation. As used by cosmologists, the term Big Bang generally refers to the idea that the Universe has expanded from a primordial hot and dense initial condition at some finite time in the past (currently estimated to have been approximately 13.7 billion years ago), and continues to expand to this day.

Big Brother:

Your (un)friendly local government watching over your shoulder. Famous quote: "Big Brother is watching you!" - by author George Orwell in his book Nineteen Eighty Four. Also, visit Echelon.

Big Spender:

One who spends lavishly and ostentatiously on entertainment.

Big-Ticket Item:

Consumer goods that are of such a high price, such as cars or cookers, that customers often buy them on credit.

Bigot:

A prejudiced person who is intolerant of any opinions differing from his own.

Bikini:

The Bikini or two piece is a women's swimsuit with two parts, one covering the breasts, the other the groin (and optionally the buttocks), leaving an uncovered area between the two.

The modern Bikini was invented by French engineer Louis Réard in 1946. He named it after Bikini Atoll in the Pacific, the site of the Operation Crossroads nuclear weapon tests in July that year.

Bill:

A written claim in respect of a debt.

An advertisement of goods or services for sale, as in Bill of Fare, or Billboard.

Billboard:

Boards to which are attached bills; that is, advertisements. Billboards (also known as hoardings) are usually found close to major transport arteries. In some countries they are strictly controlled by law; in others less so.

Bill of Lading:

The documents giving title to goods in transit. They describe the goods, their condition and their destination. They are particularly important as backing for a letter of credit. A clean bill is a bill of lading that is attached by a shipping company to goods that are delivered in perfect condition. Hence the expression "a clean bill of health". If the goods are not as they should be, then the bill contains a clause to that effect, and it is said to be a dirty bill.

Bimbo:

A woman regarded as vacuous or as having an exaggerated interest in her sexual appeal.

See also: himbo.

Bingo:

A game of chance in which each player has one or more cards printed with differently numbered squares on which to place markers when the respective numbers are drawn and announced by a caller. The first player to mark a complete row of numbers is the winner.

Used to express the sudden completion of an event, occurrence of an idea, or confirmation of a guess.

Biography:

An account of a person's life written, composed, or produced by another.

Biology:

The science of life and of living organisms, including their structure, function, growth, origin, evolution, and distribution. It includes botany and zoology and all their subdivisions.

The life processes or characteristic phenomena of a group or category of living organisms.

The plant and animal life of a specific area or region.

Biometric Passport:

A Biometric Passport is a combined paper and electronic identity document that uses biometrics to authenticate the identity of travelers. The passport's critical information is stored on a tiny RFID computer chip, much like information stored on smartcards. Like some smartcards, the passport book design calls for an embedded contactless chip that is able to hold digital signature data to ensure the integrity of the passport and the biometric data.

The currently standardized biometrics used for this type of identification system are facial recognition, fingerprint recognition, and iris recognition. These were adopted after assessment of several different kinds of biometrics including retinal scan.

See also: multimodal biometrics.

Biometrics:

Biometrics refers to methods for uniquely recognizing humans based upon one or more intrinsic physical or behavioral traits. In information technology, in particular, Biometrics is used as a form of identity access management and access control. It is also used to identify individuals in groups that are under surveillance.

Bionic:

Having anatomical structures or physiological processes that are replaced or enhanced by electronic or mechanical components.

Having extraordinary strength, powers, or capabilities; superhuman.

BIOS:

Short for: Basic Input / Output System.

In IBM PC Compatible computers, the Basic Input / Output System (BIOS), also known as the System BIOS, is a de facto standard defining a firmware interface.

The BIOS is boot firmware, designed to be the first code run by a PC when powered on. The initial function of the BIOS is to identify, test, and initialize system devices such as the video display card, hard disk, and floppy disk and other hardware. This is to prepare the machine into a known state, so that software stored on compatible media can be loaded, executed, and given control of the PC. This process is known as booting, or booting up, which is short for bootstrapping.

Birkin Bag:

Aka "the Holy Grail of purses". Read more here.

See also: the Kelly bag.

BIS:

Short for: the Bank for International Settlements, a Basle-based financial institution that acts as a central bank for central banks. Through it they can clear funds among themselves. The BIS also acts as a talking-shop for bank regulators from around the world.

Bistro:

A small, informal restaurant serving wine.

Bit:

In computing and telecommunications a Bit is a basic unit of information storage and communication (a contraction of "binary digit"). It is the maximum amount of information that can be stored by a device or other physical system that can normally exist in only two distinct states. These states are often interpreted (especially in the storage of numerical data) as the binary digits 0 and 1. They may be interpreted also as logical values, either "true" or "false"; or two settings of a flag or switch, either "on" or "off".

bit.ly:

"Shorten, share and track your links." A simple URL shortener. Offers URL redirection service with real-time link tracking. bit.ly allows users to shorten, share, and track links (URLs). Reducing the URL length makes sharing easier.

Visit: bit.ly for more.

BitTorrent (protocol):

BitTorrent is a peer-to-peer file sharing protocol used for distributing large amounts of data. BitTorrent is one of the most common protocols for transferring large files, and it has been estimated that it accounts for approximately 27-55% of all Internet traffic (depending on geographical location) as of February 2009.

Click here to download BitTorrent.

Black Book:

A book containing names of people or organizations to blacklist.

A list of persons or things out of favor, as in Tom's in my black book these days. This usage dates from the 14th century and in time became more ominous. In 1536 the agents of King Henry VIII wrote in a black book the names of those to be censured or punished, specifically "sinful" English monasteries (whose lands Henry wanted to acquire). Today being in someone's black book still signifies being in trouble, at least with that person.

A list of measures or facts involved in the unfriendly takeover of one company by another. This usage is employed mainly in business and commerce.

Black Economy:

The value of all the black market transactions that take place in an economy. By definition these are immeasurable, but many estimates are made nevertheless. In the United States, the black economy is reckoned to be worth less than 5% of GDP. In Italy some estimates put it as high as 25%; and in many low-income developing countries it is undoubtledly much higher.

Black Hole:

An area of space-time with a gravitational field so intense that its escape velocity is equal to or exceeds the speed of light.

A great void; an abyss.

Black Market:

A market that operates outside the law and government regulation. Black-market transactions are largely untaxed and unrecorded. They may involve the sale of smuggled goods, stolen goods, or illegally copied goods (watches, for instance).

Black Monday:

October 19, 1987, when the Dow Jones Industrial Average lost almost 22% in a single day. That event marked the beginning of a global stock market decline, making Black Monday one of the most notorious days in recent financial history. By the end of the month, most of the major exchanges had dropped more than 20%.

Black Sheep:

A member of a family or other group who is considered undesirable or disreputable.

A reckless and unprincipled reprobate.

Blackball:

A negative vote, especially one that blocks the admission of an applicant to an organization.

Blacklist:

A list of individuals, companies or countries from which certain privileges are withheld. For example, companies that disobey a government-imposed boycott may find themselves Blacklisted and unable to bid for future government contracts.

Blackmail:

Extortion of money or something else of value from a person by the threat of exposing a criminal act or discreditable information.

Blackout:

A cutoff of electrical power, especially as a result of a shortage, a mechanical failure, or overuse by consumers.

A temporary loss of memory or consciousness.

Blank Cheque:

A cheque that is signed by the payer but is left blank as to the payee and/or the amount of money to be paid.

Blasphemy:

A contemptuous or profane act, utterance, or writing concerning God or a sacred entity.

The act of claiming for oneself the attributes and rights of God.

An irreverent or impious act, attitude, or utterance in regard to something considered inviolable or sacrosanct.

Blazer:

A Blazer is a type of single breasted coat, closely related to a suit jacket. Generally, it differs from a suit jacket in that the buttons are usually metallic, and the outer material generally more durable. They occur most often in blue colors, but Blazers of other colors are not unheard of. They are included often in uniforms of civilian bodies, such as airlines, boys schools, yacht clubs, and private security organizations.

Blind Date:

A social engagement between two persons who have not previously met, usually arranged by a mutual acquaintance.

Either of the persons participating in such a social engagement.

Bling:

Flashy jewellery worn especially as an indication of wealth. Broadly: expensive and ostentatious possessions.

Bling Bling:

Something that shows wealth, usually large items of jewelry (rings, necklaces). Also refers to gold jewelry in particular e.g. neckchains, rings.

Jamaican slang that has been adopted by some American rappers and inserted into popular culture. The term "Bling Bling" refers to the imaginary "sound" that is produced from light reflected by a diamond.

Any of a variety of stylish or expensive accessories such as necklaces, bracelets, rings, etc.

A celebration of success through ostentatious spending habits.

Blini:

A small light pancake served with melted butter, sour cream, and other garnishes such as caviar.

Blip:

A spot of light on a radar or sonar screen indicating the position of a detected object, such as an aircraft or a submarine.

A high-pitched electronic sound; a bleep.

A temporary or insignificant phenomenon, especially a brief departure from the normal.

Blister Packaging:

A form of packaging that allows a potential purchaser to see a wrapped-up product before purchasing it.

Blitz:

An intense campaign.

Blitzkrieg:

German for: lightning war. German tank general Heinz Guderian is generally accepted to have outlined the principles.

A swift, sudden military offensive, usually by combined air and mobile land forces.

Blockbuster:

Something, such as a film or book, that sustains widespread popularity and achieves enormous sales.

Blocked Account:

A bank account which a court or a government has blocked, thus preventing funds from being withdrawn from it.

Block Trading:

Trading in big blocks of shares, an activity carried out more often by financial institutions than by individuals. It is the wholesale end of the equity market.

Blog:

A Blog (a contraction of the term weblog) is a type of website, usually maintained by an individual with regular entries of commentary, descriptions of events, or other material such as graphics or video. Entries are commonly displayed in reverse-chronological order. "Blog" can also be used as a verb, meaning to maintain or add content to a Blog.

Many Blogs provide commentary or news on a particular subject; others function as more personal online diaries. A typical Blog combines text, images, and links to other Blogs, Web pages, and other media related to its topic. The ability for readers to leave comments in an interactive format is an important part of many Blogs. Most Blogs are primarily textual, although some focus on art (artlog), photographs (photoblog), sketches (sketchblog), videos (vlog), music (MP3 Blog), audio (podcasting), which are part of a wider network of social media. Micro-blogging is another type of blogging, one which consists of Blogs with very short posts.

Create your free Blog here and start sharing your thoughts, photos, and more with your friends and the world.

See also: micro-blogging and soapbox.

Blood Diamond:

In relation to diamond trading, Blood Diamond (also called a converted diamond, Conflict Diamond, hot diamond or a war diamond) refers to a diamond mined in a war zone and sold to finance an insurgency, invading army's war efforts, or a warlord's activity, usually in Africa.

Bloodline:

Direct line of descent; pedigree.

Blowback:

The effect caused by recirculation into the source country of disinformation previously planted abroad by that country's intelligence service in an effort to mislead the government of another country.

BLT Sandwich:

The BLT (Bacon, Lettuce, & Tomato) is a type of bacon sandwich. The BLT traditionally has several strips of well-cooked or even crispy bacon, leaves of lettuce (traditionally iceberg or romaine), and slices of tomato, between slices of bread (commonly toasted). Mayonnaise is the traditional condiment for the BLT. The BLT is recorded as being the second most popular sandwich in the United States, after the ham sandwich.

Blu-ray Disc:

Blu-ray Disc (also known as Blu-ray or BD) is an optical disc storage medium. Its main uses are high-definition video and data storage. The disc has the same physical dimensions as standard DVDs and CDs.

The name Blu-ray Disc is derived from the blue laser (violet-colored) used to read and write to this type of disc. Because of the wavelength (405 nanometres), substantially more data can be stored on a Blu-ray Disc than on the DVD format, which uses a red (650 nm) laser. A dual-layer Blu-ray Disc can store 50 gigabytes, almost six times the capacity of a dual-layer DVD, or ten and a half times that of a single-layer DVD.

Blue Blood:

A member of the aristocracy.

Blue Chip:

A common stock of a nationally known quoted company that has a long record of steadily rising profits and uninterrupted dividend payments; typically have high price and low yield; "blue chips are usually safe investments".

Blue Collar:

Employees who work in a factory are sometimes referred to as Blue-Collar workers to distinguish them from their managers (who work in offices and are known as white-collar workers). It was once customary for factory workers to wear blue overalls.

Blue Ribbon:

In symbolism, Blue Ribbon is a term used to describe something of high quality. The usage came from The Blue Riband, a prize awarded for the fastest crossing of the Atlantic Ocean by passenger liners.

Blueprint:

Originally the rough outline of a drawing executed on blue paper and used by printers for guidance. More generally, it is a model of a business plan or process.

Bluetooth:

Bluetooth is an open wireless protocol for exchanging data over short distances from fixed and mobile devices, creating personal area networks (PANs). It was originally conceived as a wireless alternative to RS232 data cables. It can connect several devices, overcoming problems of synchronization.

Visit the official Bluetooth technology info site.

Bluff:

To mislead or deceive.

To impress, deter, or intimidate by a false display of confidence.

To try to mislead (opponents) in a card game by heavy betting on a poor hand or by little or no betting on a good one.

Bluing (steel):

Bluing is most commonly used by gun manufacturers, gunsmiths and gun owners to improve the cosmetic appearance of, and provide a measure of corrosion resistance to, their firearms. Bluing is a passivation process in which steel is partially protected against rust, and is named after the blue-black appearance of the resulting protective finish.

BMI:

Short for: Body Mass Index. A measure of someone's weight in relation to height; to calculate one's BMI, multiply one's weight in pounds and divide that by the square of one's height in inches; overweight is a BMI greater than 25; obese is a BMI greater than 30.

The body mass index (BMI), or Quetelet index, is a statistical measurement which compares a person's weight and height. Though it does not actually measure the percentage of body fat, it is a useful tool to estimate a healthy body weight based on how tall a person is. Due to its ease of measurement and calculation, it is the most widely used diagnostic tool to identify weight problem within a population including: underweight, overweight and obesity. It was invented between 1830 and 1850 by the Belgian polymath Adolphe Quetelet during the course of developing "social physics". Body mass index is defined as the individual's body weight divided by the square of his height. The formulas universally used in medicine produce a unit of measure of kg/m2. BMI can also be determined using a BMI chart, which displays BMI as a function of weight (horizontal axis) and height (vertical axis) using contour lines for different values of BMI or colours for different BMI categories.

Board:

A group of people (called directors) who are appointed by the shareholders of a company to look after their interests. A board will usually have a number of executive directors, who are also fulltime managers of the business; a number of non-executive directors, who may represent particular groups of shareholders; and a secretary, who keeps the minutes.

Board Game:

A Board Game is a game in which counters or pieces that are placed on, removed from, or moved across a "board" (a premarked surface usually specific to that game). Like other forms of entertainment, board games can represent nearly any subject.

Visit: list of board games.

Board Meeting:

A meeting of the board. Board meetings usually occur once a month and they follow a prescribed agenda and formal rules (which are often laid down by law).

Board of Directors:

The company’s "cabinet" - as specified in the Articles of Association - is supposed to make decisions on the issues that are too specific for the general meeting to discuss but which are beyond the day-to-day responsibility of the company management.

Boarding School:

A private school where students are lodged and fed as well as taught.

Bodega:

A small grocery store, sometimes combined with a wineshop, in certain Hispanic communities.

Body Armor:

Protective clothing that can shield the wearer from weapons and projectiles.

See also: ballistic vest and visit: Second Chance Armor.

Body Language:

Body Language is a form of non-verbal communication, consisting of body pose, gestures, and eye movements. Humans send and interpret such signals unconsciously. It is often said that human communication consists of 93% body language and paralinguistic cues, while only 7% of communication consists of words themselves.

Bodyguard:

A person or group of persons, usually armed, responsible for the safety of one or more other persons.

Bogus:

Counterfeit or fake; not genuine.

Bohème:

The literal definition and original meaning of the term "Bohemian," is a native or inhabitant of the region and former province of western Czechoslovakia.

The term bohemian, of French origin, was first used in the English language in the nineteenth century to describe the untraditional lifestyles of marginalized and impoverished artists, writers, musicians, and actors in major European cities.

Boîte:

French colloquialism for nightclub.

Bon Mot:

A clever and fitting remark; a witticism.

Bon Vivant:

A person who enjoys the good things in life, especially good food and drink.

Bon Viveur:

A person who enjoys the good things in life, especially good food and drink.

Bona Fide:

Undertaken in good faith; authentic; genuine.

Bonanza:

A rich mine, vein, or pocket of ore.

A source of great wealth or prosperity.

Bond:

An IOU issued by a company or a government in return for an interest-bearing long-term loan. These IOUs can be ought and sold by investors in a secondary market.

Bond Street:

Bond Street is a major shopping street in London which runs through Mayfair from Piccadilly in the south to Oxford Street in the north. It is one of the principal streets in the West End shopping district and is more upmarket than nearby Regent Street and Oxford Street. It is in the Mayfair district of London, and has been a fashionable shopping street since the 18th century. Technically "Bond Street" does not exist: The southern section is known as Old Bond Street, and the northern section, which is rather more than half the total length, is known as New Bond Street. This distinction, however, is not generally made in everyday usage.

Bonded:

When imported goods are held (duty-free) in a secure depot, called a bonded warehouse, in their country of destination. The goods are removed from the warehouse as and when they are needed, and only then does any duty on them become due.

Bonding:

The formation of a close human relationship, as between friends.

Bonds:

A Bond certificate is simply an IOU. It certifies that you have loaned money to a government or corporation and describes the terms of the loan. Only corporations can issue stocks, but bonds can be issued by corporations or governments.

Bonsai:

Bonsai (lit. tree-in-a-tray) is the art of aesthetic miniaturization of trees, or of developing woody or semi-woody plants shaped as trees, by growing them in containers. Cultivation includes techniques for shaping, watering, and repotting in various styles of containers.

Bonus:

Something given or paid in addition to what is usual or expected.

A payment to shareholders or employees that is over and above what they can contractually expect. In some companies, employees receive an annual Bonus that is dependent on the company's performance.

Book of Condolence:

A book, containing blank leaves, in which people may sign their name and write a short message as a symbol of sympathy; often in response to a high profile death or series of deaths.

Book-Keeping:

The business of maintaining a financial record of a company's day-to-day transactions. This record forms the basis of the company's annual accounts.

Book Value:

The value of an asset as it is recorded in a company's books. This value may be different from the asset's market value because, for example, accounting convention may dictate that the asset be valued in the books at its purchase price. The purchase price may be well above or well below the asset's current market value.

Booker:

Someone who engages a person or company for performances.

Bookmark:

Also called Bookmarker. A strip or band of some material, such as leather or ribbon, put between the pages of a book to mark a place.

Computing: an address for a website stored on a computer so that the user can easily return to the site; an identifier placed in a document so that part of the document can be accessed easily.

Books:

A company's basic accounting records in which are recorded the financial details of all transactions undertaken by the company.

Boom:

A deep resonant sound, as of an explosion.

A time of economic prosperity.

A sudden increase, as in popularity.

Boomerang:

A flat, curved, usually wooden missile configured so that when hurled it returns to the thrower.

A statement or course of action that backfires.

Boot:

The process of starting up a computer, running the small programs that enable the computer to run larger ones.

Boot Camp:

A training camp for military recruits.

A correctional facility that uses the training techniques applied to military recruits to teach usually youthful offenders socially acceptable patterns of behavior.

Bootleg:

To make, sell, or transport (alcoholic liquor) for sale illegally.

To produce, distribute, or sell without permission or illegally.

Borderline:

A line that establishes or marks a border.

An indefinite area intermediate between two qualities or conditions.

Born-Again:

Having discovered or renewed a commitment to Jesus as one's personal savior.

Characterized by renewal, resurgence, or return.

Boss:

An employer or a supervisor.

One who makes decisions or exercises authority.

Bossy:

Given to ordering others around; domineering.

To give orders to, especially in an arrogant or domineering manner.

Boston Tea Party:

The Boston Tea Party was a direct action by colonists in Boston, a town in the British colony of Massachusetts, against the British government. On December 16, 1773, after officials in Boston refused to return three shiploads of taxed tea to Britain, a group of colonists boarded the ships and destroyed the tea by throwing it into Boston Harbor. The incident remains an iconic event of American history, and reference is often made to it in other political protests.

Botox:

Botox is a prescription medicine that is injected into muscles and used to improve the look of moderate to severe frown lines between the eyebrows (glabellar lines) in adults younger than 65 years of age for a short period of time.

Botox is a trade name for BOtulinum TOXin A. In this way, Botox is related to botulism. Botulism is a form of food poisoning that occurs when someone eats something containing a neurotoxin produced by the bacterium Clostridium botulinum.

Botox (BOtulinum TOXin type A) is successfully used to treat blepharospasm, strabismus, and cervical dystonia -- these are all conditions that in some way involve spasms, involuntary muscle contractions.

Within a few hours to a couple of days after the botulinum toxin is injected into the affected muscle(s), the spasms or contractions are reduced or eliminated altogether. The effects of the treatment are not permanent, reportedly lasting anywhere from three to eight months. By injecting the toxin directly into a certain muscle or muscle group, the risk of it spreading to other areas of the body is greatly diminished.

Bottle Blond:

A person whose hair has been bleached blond.

See also: BBB.

Bottle Message:

A message in a bottle is a form of communication whereby a message is sealed in a container (archetypically a glass bottle, but could be any medium) and released into the sea or ocean. Such messages are not intended for a specific person, but to end up wherever the currents carry them.

Bottom Line:

The net profit or loss figure in a company's accounts. More generally, it is the final result of a series of actions or statements. "The Bottom Line is that the company is bankrupt."

Bounce:

If a cheque is returned to the payee by the payer's bank because of a lack of funds it is said to bounce. The payee is asked to represent the cheque in the hope that funds have appeared in the meantime and it can be cleared. If not, it might be returned to the payee yet again, like a rubber ball.

Bounce Rate:

Bounce Rate is a term used in web site traffic analysis. It essentially represents the percentage of initial visitors to a site who "bounce" away to a different site, rather than continue on to other pages within the same site.

Bouncer:

Slang: a person employed to expel disorderly persons from a public place, especially a bar.

Baseball: a ground ball hit in such a way that it bounces.

Bourbon Street (New Orleans, LA, U.S.A.):

Bourbon Street (French: Rue Bourbon) is a famous and historic street that runs the length of the French Quarter in New Orleans, Louisiana. When founded in 1718, the city was originally centered around the French Quarter. New Orleans has since expanded, but "The Quarter" remains the cultural hub, and Bourbon Street is the street best known by visitors.

Bourgeoisie:

Middle class: the social class between the lower and upper classes. Historically, the Bourgeoisie were a social class of people, characterized by their ownership of capital and the related culture.

Bourse:

French for stock exchange, widely used in the non-English-speaking world.

Boutique Hotel:

Boutique Hotel is a term popularised in North America and the United Kingdom to describe intimate, usually luxurious or quirky hotel environments. Boutique hotels differentiate themselves from larger chain/branded hotels and motels by providing personalized accommodation and services / facilities. Sometimes known as "design hotels" or "lifestyle hotels", boutique hotels began appearing in the 1980s in major cities like London, New York, and San Francisco. Typically boutique hotels are furnished in a themed, stylish and/or aspirational manner. They usually are considerably smaller than mainstream hotels, often ranging from 3 to 50 guest rooms. Boutique hotels are always individual and are therefore extremely unlikely to be found amongst the homogeneity of large chain hotel groups. Guest rooms and suites may be fitted with telephony and Wi-Fi Internet, air-conditioning, honesty bars and often cable/pay TV, but equally may have none of these, focusing on quiet and comfort rather than gadgetry. Guest services are often attended to by 24-hour hotel staff. Many boutique hotels have on-site dining facilities, and the majority offer bars and lounges which may also be open to the general public.

See also: design hotel.

Boutonnière:

A flower or small bunch of flowers worn in a buttonhole.

Bowtie:

A man's tie that ties in a bow.

Box Office:

Total admission receipts for an entertainment.

Boxing Day:

Boxing Day is a bank and public holiday commonly occurring on the 26th of December. It is observed in the United Kingdom, Australia, Canada, Ghana, Switzerland, Germany, Greenland, Netherlands, New Zealand, Hong Kong, Nigeria, Guyana, Trinidad & Tobago, Jamaica and countries in the Commonwealth of Nations with a mainly Christian population. In South Africa this public holiday is now known as the Day of Goodwill.

Boycott:

A deliberate decision not to do business with somebody.

BPR:

Short for: Business Process Re-Engineering, what happens when business processes are radically re-designed to achieve a dramatic improvement in a company's performance.

Brain Drain:

The loss of skilled intellectual and technical labor through the movement of such labor to more favorable geographic, economic, or professional environments.

Brainstorming:

An unstructured meeting in which the participants attempt to come up with original solutions to corporate problems. The first step is usually an attempt to gather as many ideas as possible. Only later are the ideas evaluated.

Brainwashing:

Intensive, forcible indoctrination, usually political or religious, aimed at destroying a person's basic convictions and attitudes and replacing them with an alternative set of fixed beliefs.

The application of a concentrated means of persuasion, such as an advertising campaign or repeated suggestion, in order to develop a specific belief or motivation.

Branch:

The retail outlet of a financial institution. In many countries bank Branches occupy the most prestigious (and expensive) sites on the high streets of towns and cities.

A division of a family, categorized by descent from a particular ancestor.

Brand:

The set of values that are signified by a company's name or symbol and that differentiate it from its competitors. The marketing potential of Brands has received much attention in recent years as companies such as Nike, Virgin and Levi have gained great benefit from developing their Brands so that they represent more a lifestyle than a product.

Brand Extension:

Extending a brand's name to new products or services. For example, the Swatch car extends the use of the Swatch watch brand to a Mercedes car.

Brandicide:

The killing of a brand by over-extension. When many different products carry one brand name there is a danger that the failure of one of the products will reflect badly on all of them. One rotten apple in the barrel can cause the lot to rot.

Brand Management:

The process of nurturing and marketing brands so that their value to the business increases.

Branded Content:

Advertainment is a relatively new form of advertising medium that blurs conventional distinctions between what constitutes advertising and what constitutes entertainment.

Bravado:

Defiant or swaggering behavior.

A pretense of courage; a false show of bravery.

A disposition toward showy defiance or false expressions of courage.

Bravo:

Used to express approval, especially of a performance.

Breach:

The non-performance of something that has been agreed between the parties to a contract. A breach of contract by one party entitles the other to certain remedies prescribed in law.

Break:

To make known, as news.

To surpass or outdo.

To overcome or put an end to, especially by force or strong opposition.

To fail to fulfill; cancel.

"Break a Leg":

"Break a Leg" is a well-known saying in theatre which means "good luck". It is typically said to actors before they go out onto stage to perform.

The expression reflects a theatrical superstition in which wishing a person "good luck" is considered bad luck. The expression is sometimes used outside the theatre as superstitions and customs travel through other professions and then into common use.

Break-Even Point:

The point in the life of a business where its revenue exceeds its costs. Any new venture's business plan should contain a clear analysis of when its break-even point will be achieved, and how much it will cost to get there.

Break-Up Value:

The value of a company when broken up into individual businesses or business units. This may be more or less than the value of the company as a whole. If the value is more and it is a quoted company, it is highly vulnerable to asset stripping.

Breaking News:

News that is happening and being reported or revealed at this moment.

Breeding:

One's line of descent; ancestry.

Elegance by virtue of fineness of manner and expression.

Brent Crude Oil:

A reference oil for the various types of oil in the North Sea, used as a basis for pricing. West Texas Intermediate (WTI) and Dubai are other reference oils.

Bretton Woods:

A conference held in the US town of Bretton Woods towards the end of the second world war. At the conference a design for the post-war international financial system was drawn up. This included the creation the world bank and the IMF.

Bridezilla:

A woman who, in the course of planning her wedding, exercises or attempts to exercise an high degree of control over all or many minor details of the ceremony and reception.

Bridging Loan:

A short-term loan designed to act as a bridge between an item of expenditure and the revenue to meet that expenditure. Frequently used in housing finance to fund the purchase of a new home until the borrowers are able to sell their old one.

Briefcase:

A portable, often flat case with a handle, used for carrying papers or books.

See also: attaché case.

Briefing:

The act or an instance of giving instructions or preparatory information to someone.

British Commonwealth of Nations:

The 54 member states, with year of admission:

Antigua and Barbuda (1981), Australia (1931) (1), Bahamas (1973), Bangladesh (1972), Barbados (1966), Belize (1981), Botswana (1966), Brunei (1984) (2), Britain (1931), Cameroon (1995), Canada (1931) (1), Cyprus (1961), Dominica (1978), Fiji Islands (1997) (3), Gambia (1965), Ghana (1957), Grenada (1974), Guyana (1966), India (1947), Jamaica (1962), Kenya (1963), Kiribati (1979), Lesotho (1966, Malawi (1964), Malaysia (1957), Maldives (1982), Malta (1964), Mauritius (1968), Mozambique (1995), Namibia (1990), Nauru (1968) (4), New Zealand (1931) (1), Nigeria (1960) (5), Pakistan (1989) (6), Papua New Guinea (1975), St Kitts and Nevis (1983), St Lucia (1979), St Vincent and Grenadines (1979), Samoa (1970), Seychelles (1976), Sierra Leone (1961), Singapore (1965), Solomon Islands (1978), South Africa (1994) (7), Sri Lanka (1948), Swaziland (1968), Tanzania (1961), Tonga (1970) (2), Trinidad and Tobago (1962), Tuvalu (1978), Uganda (1982), Vanuatu (1980), Zambia (1964) and Zimbabwe (1980).

(1): Independence given legal effect by the Statute of Westminster 1931. (2): Brunei and Tonga had been sovereign states in treaty relationship with Britain. (3): Fiji left 1987; but rejoined in 1997. It changed its name to 'Fiji Islands' in 1998. (4): Nauru was first a Mandate, then a Trust territory. (5): Membership suspended 1995. (6): Left 1992, rejoined 1989. (7): Left 1961, rejoined 1994.

Broadband:

The term Broadband can have different meanings in different contexts:

In telecommunication:
Broadband in telecommunications refers to a signaling method that includes or handles a relatively wide range (or band) of frequencies, which may be divided into channels or frequency bins. Broadband is always a relative term, understood according to its context. The wider the bandwidth, the greater the information-carrying capacity. In radio, for example, a very narrow-band signal will carry Morse code; a broader band will carry speech; a still broader band is required to carry music without losing the high audio frequencies required for realistic sound reproduction.

In data communications:
Broadband in data can refer to broadband networks or broadband Internet and may have the same meaning as above, so that data transmission over a fiber optic cable would be referred to as broadband as compared to a telephone modem operating at 56,000 bits per second. However, a world-wide standard for what level of bandwidth and network speeds actually constitute Broadband has not been determined.

Broker:

An agent who buys and sells assets (usually financial assets) on behalf of others, and who is rewarded by a commission related to the value of the transactions undertaken. A broker can be an individual or a firm.

Brotherhood:

The state or relationship of being brothers.

Fellowship.

An association of men, such as a fraternity or union, united for common purposes.

Brown Goods:

Electrical consumer goods that used to be encased in brown veneer, such as radios and televisions.

Brownstone:

A nineteenth-century-style house, usually having 4 or 5 stories with a stoop leading up to the first floor. There are common side walls with a house on either side.

Browser:

A program used to locate and view HTML documents (Microsoft Explorer 8, FireFox, Opera, Safari 4, Chrome, Linux, for example).

Brunch:

A meal typically eaten late in the morning as a combination of a late breakfast and an early lunch.

Bubba:

Chiefly Southern U.S.: brother.

A white working-class man of the southern United States, stereotypically regarded as uneducated and gregarious with his peers.

Bubble:

An artificially inflated financial market. The most famous Bubble in history was the South Sea Bubble of 1720 in which the shares of the UK's South Sea Company increased tenfold before collapsing to next to nothing.

Something insubstantial, groundless, or ephemeral.

A thin, usually spherical or hemispherical film of liquid filled with air or gas.

A usually transparent glass or plastic dome.

Bucket Shop:

A firm of brokers that deals in securities (or airline tickets) of dubious provenance.

Budget:

An estimate of future revenue and costs over a specific period. Budgets are usually prepared on an annual or a monthly basis. They are drawn up for the finances of large countries and of tiny business units alike.

Buff:

One who is enthusiastic and knowledgeable about a subject.

Buffer:

Something that lessens or absorbs the shock of an impact.

Something that separates potentially antagonistic entities, as an area between two rival powers that serves to lessen the danger of conflict.

Computer Science: a device or area used to store data temporarily.

To act as a Buffer for or between.

Buffer Stock:

A stock of materials held in reserve. Large commodity markets retain Buffer Stocks to smooth out the flow of supply and demand. Businesses aim to keep their Buffer Stocks as low as possible so that they minimise the cost of retaining materials unnecessarily.

Buffet:

A large sideboard with drawers and cupboards.

A counter or table from which meals or refreshments are served.

A meal at which guests serve themselves from various dishes displayed on a table or sideboard.

Bulimia Nervosa:

Bulimia Nervosa is an eating disorder characterized by recurrent binge eating, followed by compensatory behaviors. The most common form—practiced by more than 75% of people with bulimia nervosa is self-induced vomiting, sometimes called purging; fasting, the use of laxatives, enemas, diuretics, and over exercising are also common.

See also: anorexia nervosa and orthorexia nervosa.

Bull:

An investor who expects the price of a security (or of a securities market) to rise. Bulls buy securities now in the expectation of being able to sell them in the future for profit. Bulls who are changing their minds are known as stale bulls. Contrast with bear.

Bull's Eye:

The small central circle on a target.

A shot that hits this circle.

A direct hit.

The precise accomplishment of a goal or purpose.

Bullet Loan:

A loan on which the borrower pays only interest during the life of the loan. The capital is repaid all at once (in a single bullet) at the end of the term of the loan.

Bullet Train:

A high-speed passenger train.

Visit also: Japan Railways Group.

Bulletin:

A brief report, especially an official statement on a matter of public interest issued for immediate publication or broadcast.

A brief update or summary of current news, as on television or radio or in a newspaper.

Bulletin Board:

A board on which notices are posted.

A system that enables users to send or read electronic messages, files, and other data that are of general interest and addressed to no particular person.

Bullhorn:

A megaphone, speaking-trumpet, Bullhorn, blowhorn or loud hailer is a portable, usually hand-held, funnel cone-shaped device whose application is to amplify a person’s voice towards a targeted direction.

Bullion:

Silver or gold that has not been turned into coins. Gold bullion is usually kept in the form of ingots of a standard shape and weight.

Bullshit:

Vulgar Slang: foolish, deceitful, or boastful language; something worthless, deceptive, or insincere; insolent talk or behavior.

Bully:

A person who is habitually cruel or overbearing, especially to smaller or weaker people.

A hired ruffian; a thug.

Bunching:

The practice of accelerating payments (and bringing them closer together) to take advantage of tax rules.

Bundling:

The practice of offering other products or services that are related to the product that is being sold at a special price. Software packages, for example, are often bundled with the purchase of hardware.

Bungalow:

A small house or cottage usually having a single story and sometimes an additional attic story.

A thatched or tiled one-story house in India surrounded by a wide verandah.

Bunker:

An underground fortification, often with a concrete projection above ground level for observation or gun emplacements.

Sports: a sand trap serving as an obstacle on a golf course.

Bunny Dip:

This is required a Bunny with Hugh Hefner's Playboy Clubs to lean gracefully backwards while bending at the knees, with the left knee lifted and tucked behind the right leg.

Bureaucracy:

The collection of officials (either within government or within corporate management) who see that the rules of an organization (or of a country) are obeyed. Such officials are the cause of much frustration and the butt of many jokes.

Burka:

A loose, usually black or light blue robe that is worn by Muslim women, especially in Afghanistan, and that covers the body from head to toe.

Burkini:

A Burkini (or Burqini) - origin: Burka + Bikini - swimsuit is a type of swimsuit for women designed by Lebanese Australian Aheda Zanetti under the company name Ahiida.

The suit covers the whole body except the face, the hands and the feet (enough to preserve Muslim modesty), whilst being light enough to enable swimming. It was described as the perfect solution for Muslim women who want to swim but are uncomfortable about "revealing" bathing suits.

Burlesque:

A variety show characterized by broad ribald comedy, dancing, and striptease.

A literary or dramatic work that ridicules a subject either by presenting a solemn subject in an undignified style or an inconsequential subject in a dignified style.

Bus (computing):

In computer architecture, a Bus is a subsystem that transfers data between computer components inside a computer or between computers.

Bus Boy:

A restaurant attendant who sets tables and assists waiters and clears away dirty dishes.

Business:

An organization run for profit, be it a company, partnership or sole trader.

The collection of all such organizations.

The main activity of all of the above.

Business Agent:

An agent who handles business affairs for another; especially one who deals with employers.

Business Angel:

A private individual who invests smaller sums, usually in small or start up businesses and who may be able and willing to provide hands on experience and involvement.

Business Card:

A small card printed or engraved with a person's name and business affiliation, including such information as title, address, and telephone number.

Visit: business card - Wikipedia.

Business Class:

A class of service on airlines (also known as executive class or upper class) that is usually situated between first class and coach and offers amenities as larger seats, free cocktails, and early check-in.

Business Cycle:

The economies of most countries move in a cycle of recession followed by recovery, followed by another recession. This cycle is known as the business cycle, and it can vary greatly in duration.

Business Ethics:

The moral code by which businessmen and women conduct their professional relationships with shareholders, employees, suppliers, customers, and so on. Typical issues in business ethics today are:

Is it acceptable to pay bribes in countries where this is standard practice?

To what extent should businesses be held responsible for clearing up industrial sites that they abandon?

Business Jet:

Business Jet, private jet or, colloquially, bizjet is a term describing a jet aircraft, usually of smaller size, designed for transporting groups of business people. Business jets may be adapted for other roles, such as the evacuation of casualties or express parcel deliveries, and a few may be used by public bodies, governments or the armed forces. The more formal terms of corporate jet, executive jet, VIP transport or business jet tend to be used by the firms that build, sell, buy and charter these aircraft.

Visit: Business Jets.

Business Plan:

An outline proposal of a new business venture which contains details of costs and revenues and an outline of proposed activity over the next 3-5 years. The plan is designed to persuade potential investors, or those in an organization with the power of decision over it, that the venture is going to make a handsome return.

Business Reply Card:

A prepaid postcard designed to elicit a response from a consumer. Consumers are often asked to reply to questions on the card relating to a product that they have just purchased.

Business School:

An educational institution that teaches courses on business and often provides customised management development programmes for companies. Most business education used to be done at postgraduate level or on the job. But a growing number of universities now offer undergraduate business courses.

Business-to-Business Advertising:

Advertising which a business aims at other businesses. A supplier of metal hardness testers, for example, does not want to advertise directly to all consumers but only to companies that need to test metal, such as aircraft manufacturers. Business-to-Business Advertising generally uses written copy (which can sometimes be highly technical) rather than eye-catching images.

Bustier:

A formfitting sleeveless and usually strapless woman's top, worn as lingerie and often as evening attire.

Butler:

A Butler is a servant in a large household. In the great houses of the past, the household was sometimes divided into departments with the butler in charge of the dining room, wine cellar, and pantries. Some also have charge of the entire parlour floor, and housekeepers caring for the entire house and its appearance. Housekeepers are occasionally portrayed in literature as being the most senior staff member and as even making recommendations for the hiring of the butler.

See also: gentleman.

Butterfly Effect:

The Butterfly Effect is a phrase that encapsulates the more technical notion of sensitive dependence on initial conditions in chaos theory.

Buy-Back:

A clause in a purchasing contract whereby a vendor agrees to buy back goods in certain circumstances. For example, a builder might agree to buy back a property at a prearranged price should the purchaser be relocated by his employer within a prescribed period of time.

Buy-In:

Stock: amass so as to keep for future use or sale or for a particular occasion or use; when an investor is forced to repurchase shares because the seller did not deliver the securities in a timely fashion, or did not deliver them at all.

The amount of chips you bring to table when you take a seat. Each table has a minimum buy-in and a maximum buy-in.

Buyer:

A person or organization that has decided to make a purchase.

Buyer's Market:

A market in which the buyer has the upper hand, where there is more supply than demand. In such a market competition should bring prices down. This in turn should eliminate some suppliers (who are no longer able to make a profit) thus restoring the balance between buyers and sellers.

Buzz:

To whisper; to communicate, as tales, in an under tone; to spread, as report, by whispers, or secretly.

Buzzword:

A Buzzword (also fashion word and vogue word) is a term of art or technical jargon that has begun to see use in the wider society outside of its originally narrow technical context by nonspecialists who use the term vaguely or imprecisely.

BV:

Short for: Besloten Vennootschap met Beperkte Aansprakelijkheid. BV is a Dutch limited company for small commercial enterprise, not required to publish accounts; used as a Substantial Holding Company.

By Appointment Only:

See also: appointment.

By-Product:

Something sellable that is produced as an accidental side-effect of manufacturing something else. Sawdust, for example, is a by-product of carpentry, and gas is often a by-product of the oil industry.

Bye-Laws or By-Laws:

Articles of Association of a company (in certain jurisdictions).

Byte:

A unit for measuring the capacity of a computer. A Byte is equal to eight bits (BI…nary digi…TS.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

- C -

Cabal:

A conspiratorial group of plotters or intriguers.

A secret scheme or plot.

Cabaret:

A restaurant or nightclub providing short programs of live entertainment.

The floor show presented by such a restaurant or nightclub.

Cabotage:

Cabotage is the transport of goods or passengers between two points in the same country. Originally starting with shipping, Cabotage now also covers aviation, railways and road transport. Cabotage is "trade or navigation in coastal waters, or, the exclusive right of a country to operate the air traffic within its territory."

Rights given by law which allow national shippers to carry all cargo (and passengers) transported within the country's territory (by land and sea).

Cabriolet:

An automobile with a folding top; a convertible coupe.

Cache:

In computer science, a Cache is a collection of data duplicating original values stored elsewhere or computed earlier, where the original data is expensive to fetch (owing to longer access time) or to compute, compared to the cost of reading the Cache. In other words, a Cache is a temporary storage area where frequently accessed data can be stored for rapid access. Once the data is stored in the Cache, it can be used in the future by accessing the cached copy rather than re-fetching or recomputing the original data.

A Cache has proven to be extremely effective in many areas of computing because access patterns in typical computer applications have locality of reference. There are several kinds of locality, but this article primarily deals with data that are accessed close together in time (temporal locality). The data might or might not be located physically close to each other (spatial locality).

A hidden storage space (for money or provisions or weapons).

CAD / CAM:

Short for: Computer-Aided Design and Computer Aided Manufacturing. These are software programs that assist in design and manufacturing, two business processes that have been dramatically changed by the introduction of computers.

Caddie:

One hired to serve as an attendant to a golfer, especially by carrying the golf clubs.

Cadre:

A nucleus of trained personnel around which a larger organization can be built and trained.

A framework; key group.

Caesar (title):

Caesar is a title of imperial character. It derives from the cognomen of Julius Caesar, the Roman dictator. The change from being a familial name to an imperial title can be loosely dated to AD 68 / 69, the so-called "Year of the Four Emperors".

Caesar Salad:

A Caesar Salad has romaine lettuce and croutons dressed with parmesan cheese, lemon juice, olive oil, egg, Worcestershire sauce, and black pepper. It may be prepared tableside.

Visit: The History of Caesar Salad.

Café:

A coffeehouse, restaurant, or bar.

Café Society:

Café Society was the collective description for the so-called "Beautiful People" and "bright young things" who gathered in fashionable cafes and restaurants in Paris, London, Rome or New York, beginning in the late 1800s. Lucius Beebe, noted American author, journalist, gourmand, and railroad enthusiast is generally credited with creating the term "café society," which he chronicled in his weekly column, This New York, for the New York Herald Tribune during the 1920s and 1930s.

Although members of Café Society were not necessarily members of The Establishment or other ruling class groups, they were people who attended each other's private dinners and balls, took holidays in exotic locations or at elegant resorts, and whose children tended to marry the children of other café society members.

In the United States, Café Society came to the fore with the end of Prohition on December 05, 1933 and the rise of photo journalism, to describe the set of people who tended to do their entertaining semi-publicly, in restaurants and night clubs and who would include among them movie stars and sports celebrities. Some of the American night clubs and restaurants frequented by the denizens of Café Society included El Morocco, the Stork Club, 21 Club, and the Pump Room.

In the late 1950s the term "Jet Set" began to take the place of "Café Society", but "Café Society" may still be used informally in some countries to describe people who habitually visit coffeehouses and give their parties in restaurants rather than at home.

Caftan:

A full-length garment with elbow-length or long sleeves, worn chiefly in eastern Mediterranean countries.

A westernized version of this garment consisting of a loose, usually brightly colored waist-length or ankle-length tunic.

Calibrate:

To check, adjust, or determine by comparison with a standard (the graduations of a quantitative measuring instrument).

Call:

A request made to company's investors for payment of what they still owe on shares that the company originally issued as partly paid.

Call Centre:

A place where a number of telephone operators are gathered together to take orders on behalf of a company or to answer customers' queries. Most call centres are part of a large corporation and are used exclusively by its customers and staff. But some work as independent organizations and have a number of different clients.

Call Option:

A contractual right to buy an asset (often shares) at a stated price (the strike price) within a specified period of time. If not exercised, a call option expires at the end of the period.

Calligraphy:

The art of fine handwriting.

Calorie:

The Calorie is a pre-SI metric unit of energy. The unit was first defined by Professor Nicolas Clément in 1824 as a unit of heat. This definition entered French and English dictionaries between 1841 and 1867. In most fields its use is archaic, having been replaced by the SI unit of energy, the joule. However, in many countries it remains in common use as a unit of food energy. In the context of nutrition, and especially food labelling, the terms Calorie and kilocalorie are interchangeable. In either case the unit is approximately equal to 4.2 kJ.

Camaraderie:

Goodwill and lighthearted rapport between or among friends; comradeship.

Camera Obscura:

A darkened chamber in which the real image of an object is received through a small opening or lens and focused in natural color onto a facing surface rather than recorded on a film or plate.

Camero Role / Appearance:

A Cameo Role or Cameo Appearance (often shortened to just Cameo) is a brief appearance of a known person in a work of the performing arts, such as plays, films, video games and television. Short appearances by film directors, politicians, athletes, musicians, and other celebrities are common. These roles are generally small, and most of them non-speaking. As an example, director Alfred Hitchcock enjoyed inserting himself, often as a passive by-stander, in scenes of his films.

Camorra:

A Neapolitan secret society organized about 1820, notorious for practicing violence and blackmail.

Camouflage:

Concealment by disguise or protective coloring.

Camouflage Passport:

A Camouflage Passport is a passport issued in the name of a non-existent country that is intended to look like a real country’s passport.

Camp David:

Naval Support Facility Thurmont, popularly known as Camp David, is a mountain based military camp in Frederick County, Maryland used as a country retreat and for high alert base of the President of the United States and his guests.

Campaign:

Usually used with reference to advertising. An advertising Campaign is a concerted plan to use a number of media over given period of time to get a message - such as "this product or company is outstanding" or "don't drink and drive" - from the advertiser across to the general public. A public relations Campaign is a planned effort to improve the image of something (a company, a product or a politician) in the public's eye.

A series of military operations undertaken to achieve a large-scale objective during a war.

An operation or series of operations energetically pursued to accomplish a purpose.

Campus:

The grounds of a school, College, university, or hospital.

Canapé:

A sofa or divan.

Cookery: an appetizer consisting of a thin slice or piece of bread toasted or fried in butter or oil, on which anchovies, mushrooms, caviar, cheese, or other savory foods, are served.

Canned Laughter:

A laugh track (a.k.a. laughter soundtrack, laughter track, LFN [laughter from nowhere], laugh in a can, laughing audience, fake laughter) is a separate soundtrack invented by Charles "Charley" Douglass, with the artificial sound of audience laughter, made to be inserted into TV comedy shows and sitcoms. The first American television show to incorporate a laugh track was the American sitcom The Hank McCune Show in 1950.

Canon:

The books, music, and art that have been the most influential in shaping Western culture.

CAP:

Short for: Common Agricultural Policy, the European Union's scheme for protecting the incomes of farmers within EU.

Cap:

An upper limit placed on the interest or capital repayments on a loan. Capping can only apply to interest payments whose rates are adjusted according to market conditions. Fixed interest payments are automatically Capped.

Captain of Industry:

A phrase that is sometimes used to describe business people who are especially successful and powerful.

Capacity:

The maximum that can be produced by a given unit of labor or capital in a given period of time.

Capex:

Short for: Capital expenditures. CAPEX or capex are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that extends beyond the taxable year. Capex are used by a company to acquire or upgrade physical assets such as equipment, property, or industrial buildings. In accounting, a capital expenditure is added to an asset account ("capitalized"), thus increasing the asset's basis (the cost or value of an asset as adjusted for tax purposes). Capex is commonly found on the Cash Flow Statement as "Investment in Plant Property and Equipment" or something similar in the Investing subsection.

For tax purposes, capital expenditures are costs that cannot be deducted in the year in which they are paid or incurred, and must be capitalized. The general rule is that if the property acquired has a useful life longer than the taxable year, the cost must be capitalized. The capital expenditure costs are then amortized or depreciated over the life of the asset in question. As stated above, capital expenditures create or add basis to the asset or property, which once adjusted, will determine tax liability in the event of sale or transfer. In the US, Internal Revenue Code §§263 and 263A deal extensively with capitalization requirements and exceptions.

Capital:

Wealth in the form of money or property, used or accumulated in a business by a person, partnership, or corporation.

The money that is invested in a business and that is raised by issuing shares or long-term bonds. People who invest money in businesses are known as capitalists, and an economic system that allows them to do this is called capitalism.

A town or city that is the official seat of government in a political entity, such as a state or nation.

Architecture: in several traditions of architecture including Classical architecture, the capital (from the Latin caput, 'head') forms the crowning member of a column or a pilaster.

Capital Allowance:

A part (usually a percentage) of the cost of capital equipment that a company is allowed to set against its annual income for the purposes of calculating its tax bill. The rules on capital allowances are to be found in a country's tax legislation.

Capital Flows:

The movement of capital between countries. Inflows come in, outflows go out.

Capital Gain:

The profit from the sale of a capital asset (property, art, securities, and so on). In many countries capital gains are subject to special tax rules.

Capital Goods:

Goods that are used in the production of other goods: all industrial machinery and office buildings, as well as road diggers and computers.

Capital Intensive:

A business, or business process, that needs a large of capital to operate. Capital-Intensive businesses include those like steelmaking and vehicle manufacturing which need expensive chunks of plant and equipment in order to function.

Capitalisation:

The attribution of a capital value to a stream of income; the amount of money that someone is prepared to pay now in order to receive a stream due in the future.

A company' market Capitalisation is the value that is put on it by a stockmarket, that is the market's value of one share multiplied by the number of shares that have been issued.

Capitalise:

To turn into capital. Companies sometimes Capitalise expenditure and treat it as a balance sheet asset to be depreciated over a number of years rather than charge it all aginst the current year's income statement. For example, many companies capitalise expenditure on R&D.

Capital Market:

A market in which are traded the financial instruments (such as shares and bonds) which represent the capital of companies.

Capitulate:

To surrender under specified conditions; come to terms.

To give up all resistance; acquiesce.

CAPTCHA:

A CAPTCHA or Captcha is a type of challenge-response test used in computing to ensure that the response is not generated by a computer. The process usually involves one computer (a server) asking a user to complete a simple test which the computer is able to generate and grade. Because other computers are unable to solve the CAPTCHA, any user entering a correct solution is presumed to be human.

Captive:

A service organisation (usually an insurance business) which is owned by a conglomerate and meets all the conglomerate's needs in its own specialist area. Some Captive insurance companies also provide services for customers outside their own conglomerate.

Captive Bank:

Bank intended to provide services to the promoter and associates of the promoter, usually an international group of companies.

Captive Insurance Company:

Insurance company established by a company or international group to provide insurance (or reinsurance) for the promoter and associates of the promoter.

Captive Market:

A market over which a supplier has special control. For instance, the only newspaper shop in a community of elderly retired people could be said to have a captive market.

Car One:

The Presidential State Car is the official state car used by the President of the United States. Throughout history, a variety of vehicles have both officially and unofficially been acknowledged as the presidential vehicle. Since the late 1930s, the U.S. government has specially commissioned vehicles for presidential use, often specifying advanced communications equipment, special convenience features, armor plating, and defense countermeasures. American cars are traditionally chosen for the role. The most recent vehicle to be used as the presidential car is a GMC Topkick-based, Cadillac-badged DTS limousine often referred to as "Cadillac One" (a reference to the U.S. presidential aircraft, Air Force One) or as "The Beast" or "Car One".

See also: Air Force One and Marine One.

Car Pool:

An arrangement whereby several participants or their children travel together in one vehicle, the participants sharing the costs and often taking turns as the driver.

A group, as of commuters or parents, participating in a Carpool.

Carat:

The Carat is a unit of mass used for measuring gems and pearls. Currently a Carat is defined as exactly 200 mg (0.007055 oz, 3.086 grains).

Carbon Dating:

RadioCarbon Dating, or Carbon Dating, is a radiometric dating method that uses the naturally occurring radioisotope carbon-14 (14C) to determine the age of carbonaceous materials up to about 60,000 years. Raw, i.e. uncalibrated, radiocarbon ages are usually reported in radiocarbon years "Before Present" (BP), "Present" being defined as AD 1950. Such raw ages can be calibrated to give calendar dates.

One of the most frequent uses of radioCarbon Dating is to estimate the age of organic remains from archaeological sites. When plants fix atmospheric carbon dioxide (CO2) into organic material during photosynthesis they incorporate a quantity of 14C that approximately matches the level of this isotope in the atmosphere (a small difference occurs because of isotope fractionation, but this is corrected after laboratory analysis). After plants die or they are consumed by other organisms (for example, by humans or other animals) the 14C fraction of this organic material declines at a fixed exponential rate due to the radioactive decay of 14C. Comparing the remaining 14C fraction of a sample to that expected from atmospheric 14C allows the age of the sample to be estimated.

The technique of radioCarbon Dating was developed by Willard Libby and his colleagues at the University of Chicago in 1949. Libby estimated that the steady state radioactivity concentration of exchangeable carbon-14 would be about 14 disintegrations per minute (dpm) per gram. In 1960, he was awarded the Nobel Prize in chemistry for this work. He first demonstrated the accuracy of radioCarbon Dating by accurately measuring the age of wood from an ancient Egyptian royal barge whose age was known from historical documents.

Carbon Dioxide:

Carbon Dioxide (chemical formula: CO2) is a chemical compound composed of two oxygen atoms covalently bonded to a single carbon atom. It is a gas at standard temperature and pressure and exists in Earth's atmosphere in this state.

Carbon Dioxide is used by plants during photosynthesis to make sugars, which may either be consumed in respiration or used as the raw material to produce other organic compounds needed for plant growth and development. It is produced during respiration by plants, and by all animals, fungi and microorganisms that depend either directly or indirectly on plants for food. It is thus a major component of the carbon cycle. Carbon dioxide is generated as a by-product of the combustion of fossil fuels or the burning of vegetable matter, among other chemical processes. Large amounts of carbon dioxide are emitted from volcanoes and other geothermal processes such as hot springs and geysers and by the dissolution of carbonates in crustal rocks.

Visit: carbon footprint.

Carbon Fiber Reinforced Polymer:

Carbon Fiber Reinforced Polymer or carbon fiber reinforced plastic (CFRP or CRP), is a very strong, light, and expensive composite material or fiber reinforced polymer. Similar to fiberglass (glass reinforced polymer), the composite material is commonly referred to by the name of its reinforcing fibers (carbon fiber). The polymer is most often epoxy, but other polymers, such as polyester, vinyl ester or nylon, are also sometimes used. Some composites contain both carbon fiber and other fibers such as kevlar, aluminium and fiberglass reinforcement. The terms graphite-reinforced polymer or graphite fiber reinforced polymer (GFRP) are also used but less commonly, since glass-(fiber)-reinforced polymer can also be called GFRP. In product advertisements, it is sometimes referred to simply as graphite fiber (or graphite fibre), for short.

It has many applications in aerospace and automotive fields, as well as in sailboats, and notably in modern bicycles and motorcycles, where its high strength to weight ratio is of importance. Improved manufacturing techniques are reducing the costs and time to manufacture making it increasingly common in small consumer goods as well, such as laptops, tripods, fishing rods, paintball equipment, archery equipment, racquet frames, stringed instrument bodies, classical guitar strings, drum shells, golf clubs, and pool/billiards/snooker cues.

Carbon Footprint:

A Carbon Footprint is "the total set of greenhouse gas (GHG) emissions caused by an organization, event or product". For simplicity of reporting, it is often expressed in terms of the amount of carbon dioxide, or its equivalent of other GHGs, emitted.

Carbs:

Carbohydrates, the class of foods including sugars and starches.

Card Security Code (CSC):

CSV, CVC, CVV, CVV2, CVVC, CVC, V-Code & V Code - is a security feature for credit or debit card transactions, giving increased protection against credit card fraud. This code is often asked for by merchants for them to secure "card not present" transactions occurring over the Internet, by mail, fax or over the phone.

Visit: Card Security Code<.

Card Verification Value (CVV or CVV2):

See also: card security code.

Cardigan:

A knitted garment, such as a sweater or jacket, that opens down the full length of the front. (Named after the Seventh Earl of Cardigan, James Thomas Brudenell (1797-1868), British army officer.)

Career:

A way of making a living, used by some to refer only to certain ways of doing so; for example, lawyers have Careers; electricians have jobs.

Career Path:

The planned direction of a person's career. Choosing a Career Path determines what training and future jobs a person should undertake to maintain that direction.

Cargo:

The freight carried by a ship, an aircraft, or another vehicle.

Caricature:

A representation, especially pictorial or literary, in which the subject's distinctive features or peculiarities are deliberately exaggerated to produce a comic or grotesque effect.

To represent or imitate in an exaggerated, distorted manner.

Carnet:

A document authorizing its holder to bring samples through customs and excise without incurring any duty (within prescribed limits).

Carol:

A song of praise or joy, especially for Christmas.

Carpe Diem:

Carpe Diem is a phrase from a Latin poem by Horace. It is popularly translated as "seize the day". The general definition of carpe is "pick, pluck, pluck off, gather" as in plucking, although Horace uses the word in the sense of "enjoy, make use of."

Carry Forward / Carry Back:

The shifting of payments from one accounting period to another, usually to gain a financial advantage. Carrying a payment forward takes it into a future period; carrying it back takes it into a previous period.

Carry-On Baggage:

Also: Hand Baggage. Accompanied baggage carried onboard an airplane cabin by the passengers and which fits in the space provided for it.

Each piece of hand baggage may not be larger than 55 x 40 x 20 cm and may not weigh more than 8 kg. An exception are foldable garment bags. They count as hand baggage up to a size of 57 x 54 x 15 cm. (Lufthansa).

Carte Blanche:

Unrestricted power to act at one's own discretion; unconditional authority.

Cartel:

A combination of independent business organizations formed to regulate production, pricing, and marketing of goods by the members.

An official agreement between governments at war, especially one concerning the exchange of prisoners.

A group of parties, factions, or nations united in a common cause; a bloc.

Cartoon:

A drawing depicting a humorous situation, often accompanied by a caption; a drawing representing current public figures or issues symbolically and often satirically.

A preliminary sketch similar in size to the work, such as a fresco, that is to be copied from it.

An animated cartoon; a comic strip.

Casbah:

An older or native quarter of many cities in northern Africa; the quarter in which the citadel is located.

Case Sensitive:

Text sometimes exhibits case sensitivity; that is, words can differ in meaning based on differing use of uppercase and lowercase letters.

Case Study:

A formal written description of a business problem. Case Studies are much used by business schools as a method of teaching management. Most Case Studies are of real issues that have been faced by real companies; a few are fiction.

Cash:

Notes, coins are other assets that can be turned rapidly into notes and coins; for example, shortterm bank balances or highly liquid securities.

Cash and Carry:

A half-way house between wholesaling and retailing. An outlet that sells products to the general public at low prices but with a minimum of service. Cash-and-Carry outlets frequently demand that customers buy in bulk.

Also nickname for the marriage (1942-1945) between Woolworth heiress Barbara Hutton and actor Cary Grant. The couple were derisively nicknamed "Cash and Cary", although in an extensive prenuptial agreement Grant refused any financial settlement in the event of a divorce.

Cash Book:

A company's record of its cash transactions, both receipts and payments.

Cash Cow:

A business within a group of businesses that generates a lot of cash which can be used (like the milk of a cow) to nourish other businesses.

Cash Discount:

A discount in the price of a product granted by a vendor in return for payment in cash. Credit card companies often stipulate that outlets which accept their cards may not offer cash discounts to customers.

Cash Flow:

The amount of Cash Flowing through an organization in a given period. A company's Cash Flow is equal to its trading profit plus any depreciation, plus any new money raised through a share issue or a loan during the period.

Cash Register:

A machine which registers the cash received by vendors from their sales. Often known as the till.

Casino:

A public room or building for gambling and other entertainment.

Cassandra:

Greek Mythology: a daughter of Priam, the king of Troy, endowed with the gift of prophecy but fated by Apollo never to be believed.

One that utters unheeded prophecies.

Caste:

A social class separated from others by distinctions of hereditary rank, profession, or wealth.

Casting:

The selection of actors or performers for the parts of a presentation.

Casting Couch:

The granting of usually sexual favors in return for work in a film, television, or other production.

Casting Vote:

When there is an equal number of votes in favour of and against a proposal, the voting procedures may lay down that somebody has a casting vote to end the deadlock. The chairman of a company's board of directors, for example, frequently has a casting vote. In effect a person with a casting vote votes twice on issues where the votes are equally divided.

Castle:

A large and stately mansion; a large fortified building or group of buildings with thick walls, usually dominating the surrounding country; a fortified stronghold converted to residential use.

Castle in the Air:

A hope or desire unlikely to be realized; daydream.

Casual Labour:

Workers who do not have full-time employment and who move from one job to another. In many cases Casual Labour also moves from one place to another to find paid work. It is often used in agriculture.

Catalogue:

A list or itemized display, as of titles, course offerings, or articles for exhibition or sale, usually including descriptive information or illustrations; A publication, such as a book or pamphlet, containing such a list or display.

A list or enumeration.

Catalyst:

Something which, when added to something else, creates a reaction which neither of the two things could have created on their own. In business, management consultants are often said to be Catalysts, enabling firms by their mere presence to take action that they would not otherwise have done.

Catamaran:

A boat with two parallel hulls or floats, especially a light sailboat with a mast mounted on a transverse frame joining the hulls.

Catapult:

A military machine for hurling missiles, such as large stones or spears, used in ancient and medieval times.

A mechanism for launching aircraft at a speed sufficient for flight, as from the deck of a carrier.

Catch 22:

A situation in which a desired outcome or solution is impossible to attain because of a set of inherently illogical rules or conditions.

Category:

A specifically defined division in a system of classification; a class.

A general class of ideas, terms, or things that mark divisions or coordinations within a conceptual scheme.

Linguistics: a classificatory structural unit or property of a language, such as a part of speech, verb phrase, or object.

Categorical Imperative:

The Categorical Imperative is the central philosophical concept in the moral philosophy of Immanuel Kant, as well as modern deontological ethics. Introduced in Kant's ("Groundwork for the Metaphysics of Morals"), it may be defined as the standard of rationality from which all moral requirements derive.

For more, visit: categorical imperative - Wikipedia.

Catering:

To provide food service.

To attend to the wants or needs of.

Catfight:

Informal: a fight between two women.

Catwalk:

Narrow platform where models display clothes in a fashion show.

Caucasian:

Anthropology: of or being a human racial classification distinguished especially by very light to brown skin pigmentation and straight to wavy or curly hair, and including peoples indigenous to Europe, northern Africa, western Asia, and India.

Of or relating to a racial group having white skin, especially one of European origin; white.

Cause:

A person, thing, event, state, or action that produces an effect.

The ideals, etc., of a group or movement.

A matter of widespread concern or importance.

The welfare or interests of a person or group in a dispute.

Cause Célèbre:

An incident that attracts great public attention.

Caveat Emptor:

A Latin expression meaning Buyer Beware. The best legal advice for consumers in the days before legislation provided them with protection against the sale of shoddy or defective merchandise.

CC:

Short for: Carbon Copy. The field in an e-mail header that names additional recipients for the message.

See also: bcc & fcc.

CCD:

Short for: Charge-Coupled Device. CCD is a device for the movement of electrical charge, usually from within the device to an area where the charge can be manipulated, for example conversion into a digital value. This is achieved by "shifting" the signals between stages within the device one at a time.

CCTV:

Short for: Closed-Circuit Television. A system of remote monitoring using cameras.

CD:

Short for: Compact Disc. A Compact Disc (also known as a CD) is an optical disc used to store digital data. It was developed to store music at the start, but later it also allowed the storing of other kinds of data. CD have been available since October 1982. In 2009, they are still the standard physical medium for commercial audio recordings.

Standard CDs have a diameter of 120 mm and can hold up to 80 minutes of audio (700 MB of data). The Mini CD has various diameters ranging from 60 to 80 mm; they are sometimes used for CD singles or device drivers, storing up to 24 minutes of audio.

The technology was later adapted and expanded to include data storage CD-ROM, write-once audio and data storage CD-R, rewritable media CD-RW, Video Compact Discs (VCD), Super Video Compact Discs (SVCD), PhotoCD, PictureCD, CD-i, and Enhanced CD.

CD-ROMs and CD-Rs remain widely used technologies in the computer industry. The CD and its extensions are successful: in 2004, worldwide sales of CD audio, CD-ROM, and CD-R reached about 30 billion discs. By 2007, 200 billion CDs had been sold worldwide.

CDO:

Short for: Collateralized Debt Obligation. An asset-backed security backed by the receivables on loans, bonds, or other debt. Banks package and sell their receivables on debt to investors in order to reduce the risk of loss due to default.

CED:

Short for: Conductive Energy Device. Also known as Stun Gun. An electroshock weapon is an incapacitant weapon used for subduing a person by administering electric shock aimed at disrupting superficial muscle functions. One type is a Conductive Energy Device, an electroshock gun popularly known by the brand name "Taser", which fires projectiles that administer the shock through a thin, flexible wire. Other electroshock weapons such as stun guns, stun batons, and electroshock belts administer an electric shock by direct contact.

Cedula:

National ID in Spanish speaking countries.

Celibacy:

Abstinence from sexual intercourse, especially by reason of religious vows.

The condition of being unmarried.

Celebration:

A joyful occasion for special festivities to mark some happy event.

Celebrity:

A Celebrity is a widely-recognized or notable person who commands a high degree of public and media attention.

The word stems from the Latin verb "celebrare" but one may not become a Celebrity unless public and mass media interest is piqued.

See also: superstar and diva.

Celsius:

Celsius (also known as Centigrade) is a temperature scale that is named after the Swedish astronomer Anders Celsius (1701–1744), who developed a similar temperature scale two years before his death. The degree Celsius (°C) can refer to a specific temperature on the Celsius scale as well as serve as a unit increment to indicate a temperature interval (a difference between two temperatures or an uncertainty).

From 1744 until 1954, 0 °C was defined as the freezing point of water and 100 °C was defined as the boiling point of water, both at a pressure of one standard atmosphere. Although these defining correlations are commonly taught in schools today, by international agreement the unit "degree Celsius" and the Celsius scale are currently defined by two different points: absolute zero, and the triple point of VSMOW (specially prepared water). This definition also precisely relates the Celsius scale to the Kelvin scale, which is the SI base unit of temperature (symbol: K). Absolute zero, the hypothetical but unattainable temperature at which matter exhibits zero entropy, is defined as being precisely 0 K and -273.15 °C. The temperature value of the triple point of water is defined as being precisely 273.16 K and 0.01 °C.

See also: fahrenheit.

Censor:

A person authorized to examine books, films, or other material and to remove or suppress what is considered morally, politically, or otherwise objectionable.

One of two officials in ancient Rome responsible for taking the public census and supervising public behavior and morals.

To examine and expurgate.

Census:

An official, usually periodic enumeration of a population, often including the collection of related demographic information.

In ancient Rome, a count of the citizens and an evaluation of their property for taxation purposes.

Central Bank:

An institution that acts as banker to a country's banking system and to its government. Central banks are also in charge of issuing notes and coins, and they act as a lender of last resort should there be a crisis within the financial system.

Centralization:

The process of concentrating control of a business's operations at its centre, usually its headquarters.

CEO:

Short for: Chief Executive Officer, the person in charge of the day-to-day running of an organisation. He (or, more rarely, she) is answerable to the board of directors for the organisation's day-to-day performance.

Ceremony:

A formal act or set of acts performed as prescribed by ritual or custom.

A conventional social gesture or act of courtesy.

Strict observance of formalities or etiquette.

Certificate:

A document testifying to the truth of something.

A document issued to a person completing a course of study not leading to a diploma.

A document certifying that a person may officially practice in certain professions.

A document certifying ownership.

Certificate of Authority (U.S.):

The Certificate of Authority is a document issued by the secretary of state to a foreign corporation after approving its completed application to do business in the state.

Certificate of Deposit:

A document issued by a financial institution as proof of the ownership of a large deposit of money held with that institution. Certificates of deposit (know as CDs) are negotiable instruments and can be bought and sold in a secondary market.

Certificate of Incorporation:

Certificate issued to companies who have complied with all the statutory requirements for registration.

Certificate of Inspection:

A document certifying that transported goods were in good condition when they began their journey.

Certificate of Origin:

A document signed by an exporter or by an official body (such as a Chamber of Commerce) establishing in which country the goods to which the document is attached originated.

Certified check:

A check which the bank guarantees to be good, and against which a stop payment is ineffective.

Cf.:

Latin: C(onfe)r - compare (used in texts to point the reader to another location in the text).

CFO:

Short for: Chief Financial Officer, the person in charge of a company's accounts and of its finances (raising loans or issuing new securities). The CFO is normally a director of the company and has a seat on the board.

CGI:

Short for: Computer-Generated Imagery. CGI is the application of the field of computer graphics or, more specifically, 3D computer graphics to special effects in films, television programs, commercials, simulators and simulation generally, and printed media. Video games usually use real-time computer graphics (rarely referred to as CGI)[citation needed], but may also include pre-rendered "cut scenes" and intro movies that would be typical CGI applications. These are sometimes referred to as FMV (Full motion video).

CGI is used for visual effects because computer generated effects are more controllable than other more physically based processes, such as constructing miniatures for effects shots or hiring extras for crowd scenes, and because it allows the creation of images that would not be feasible using any other technology. It can also allow a single artist to produce content without the use of actors, expensive set pieces, or props.

Computer software such as 3ds Max, Blender, LightWave 3D, Maya and Autodesk Softimage is used to make computer-generated imagery for movies, etc. Recent availability of CGI software and increased computer speeds have allowed individual artists and small companies to produce professional grade films, games, and fine art from their home computers. This has brought about an Internet subculture with its own set of global celebrities, clichés, and technical vocabulary.

Chaebol:

A type of conglomerate peculiar to South Korea. A Chaebol is similar to a Japanese keiretsu, but it is usually family-owned and has less close ties to its suppliers and distributors.

Chain Reaction:

A series of events in which each induces or influences the next.

Chair:

The function of leading a meeting, and also the office of the person who carries out that function. For example: "Today Mr. Jones will take the chair."

Chairman:

The person who takes the chair at a meeting. A company's chairman is the person who takes the chair at the company's board meetings.

Chalet:

A wooden dwelling with a sloping roof and widely overhanging eaves, common in Switzerland and other Alpine regions.

A cottage or lodge built in this style.

The hut of a herder in the Swiss Alps.

Chamber of Commerce:

A local grouping of businessmen who set out to promote trade in their area by acting as a contact point and by providing information.

Champion:

One that wins first place or first prize in a competition.

One that is clearly superior or has the attributes of a winner.

An ardent defender or supporter of a cause or another person.

One who fights; a warrior.

Chance:

The unknown and unpredictable element in happenings that seems to have no assignable cause.

The likelihood of something happening; possibility or probability.

An accidental or unpredictable event.

A favorable set of circumstances; an opportunity.

A risk or hazard; a gamble.

Change Management:

The business of Managing Changes that are out of the ordinary - a takeover or the re-engineering of a company, for example.

Chanukah:

Variant of Hanukkah.

Chaos Theory:

Chaos Theory is a branch of mathematics which studies the behavior of certain dynamical systems that may be highly sensitive to initial conditions. This sensitivity is popularly referred to as the butterfly effect. As a result of this sensitivity, which manifests itself as an exponential growth of error, the behavior of chaotic systems appears to be random. That is, tiny differences in the starting state of the system can lead to enormous differences in the final state of the system even over fairly small timescales. This gives the impression that the system is behaving randomly. This happens even though these systems are deterministic, meaning that their future dynamics are fully determined by their initial conditions with no random elements involved. This behavior is known as deterministic chaos, or simply chaos.

Chaotic behavior is also observed in natural systems, such as weather. This may be explained by analysis of a chaotic mathematical model which represents such a system. Quantum chaos investigates the relationship between chaos and quantum mechanics.

Chaparone:

A person, especially an older or married woman, who accompanies a young unmarried woman in public.

A guide or companion whose purpose is to ensure propriety or restrict activity.

Chapter 11:

Chapter 11 is a legal status for corporations in the United States that are half-way to bankruptcy. Companies can seek legal protection from their creditors under Chapter 11 of the 1978 Bankruptcy Act. This gives them some time to work out an acceptable solution to their financial difficulties.

Character:

The combination of qualities or features that distinguishes one person, group, or thing from another.

Moral or ethical strength.

A notable or well-known person; a personage; a person, especially one who is peculiar or eccentric.

A person portrayed in an artistic piece, such as a drama or novel.

A mark or symbol used in a writing system.

Character Witness:

A witness who testifies under oath as to the good reputation of another person in the community where that person lives.

Charade:

A composition that imitates or misrepresents somebody's style, usually in a humorous way.

A readily perceived pretense; a travesty.

Charge:

The cost of certain goods and services. Bank Charges, for example, are the price paid for receiving banking services.

A legal document giving rights to property if certain prescribed conditions are met. Banks often take Charges on a business's assets when they lend it money. The loan is then secured and the bank gets its money back - from the sale of the assets - in the event of the business failing.

Charge Card:

A plastic card issued to consumers which enables them to make cashless purchases at outlets which accept the card. Some charge cards have a credit facilitiy attached which enables cardholders to pay for their purchases over an extended period of time. Charge cards without a credit facility demand that payment be made in full at the end of the month in which the purchases were made.

Charge d'Affaires:

A diplomatic representative, or minister of an inferior grade, accredited by the government of one state to the minister of foreign affairs of another; also, a substitute, ad interim, for an ambassador or minister plenipotentiary.

Charible Organization:

A Charitable Organization is a type of non-profit organization (NPO). The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered around goals of a general philanthropic nature (e.g. charitable, educational, religious, or other activities serving the public interest or common good).

Charisma:

A rare personal quality attributed to leaders who arouse fervent popular devotion and enthusiasm.

Personal magnetism or charm.

Charity:

Something given to help the needy; alms.

An institution, organization, or fund established to help the needy.

Charlatan:

A person who makes elaborate, fraudulent, and often voluble claims to skill or knowledge; a quack or fraud.

Charm:

The power or quality of pleasing or delighting; attractiveness.

A particular quality that attracts; a delightful characteristic.

A small ornament, such as one worn on a bracelet.

Charm School:

See also: finishing school.

Charter:

To hire (a bus or airplane, for example) for the exclusive, temporary use of a group of travelers.

A document issued by a sovereign, legislature, or other authority, creating a public or private corporation, such as a city, college, or bank, and defining its privileges and purposes.

A written grant from the sovereign power of a country conferring certain rights and privileges on a person, a corporation, or the people.

A document outlining the principles, functions, and organization of a corporate body; a constitution.

See also: Memorandum of Association.

Charter Member:

An original member or a founder of an organization.

Chassé:

A movement in dancing, as across or to the right or left.

Chat (computing):

A means of communicating with people more or less instantaneously by typing messages which then appear on your computer screen, and are transmitted over the internet to be read by everyone.

Chat Room:

A site on the Internet where a number of users can communicate in real time (typically one dedicated to a particular topic).

Chatelaine:

The mistress of a chateau or large country house.

Chauvinism:

Militant devotion to and glorification of one's country; fanatical patriotism.

Prejudiced belief in the superiority of one's own gender, group, or kind.

Checklist:

A list of items to be noted, checked, or remembered.

See also: to-do list.

Cheerleader:

One who leads the cheering of spectators, as at a sports contest.

One who expresses or promotes thoughtless praise; an adulator.

Chef:

A cook, especially the chief cook of a large kitchen staff.

Chemistry:

The composition, structure, properties, and reactions of a substance.

Mutual attraction or sympathy; rapport.

Cherub:

A winged celestial being.

Christianity: the second of the nine orders of angels in medieval angelology.

Chic:

The quality or state of being stylish; fashionableness. Sophistication in dress and manner; elegance.

China:

High-quality porcelain or ceramic ware, originally made in China.

Porcelain or earthenware used for the table.

China Syndrome:

Catastrophic nuclear accident: a hypothetical accident in which the core of a nuclear reactor melts, allowing the radioactive fuel to burn through the floor of its container and straight down into the ground.

Choke Point:

A narrow passage, such as a strait, through which shipping must pass.

A point of congestion or obstruction.

Choleric:

A person who is Choleric is a doer. They have a lot of ambition, energy, and passion, and try to instill it in others. They can dominate people of other temperaments, especially phlegmatic types. Many great charismatic military and political figures were Cholerics.

See also: melancholic, phlegmatic and sanguine.

Cholesterol:

Cholesterol is a lipidic, waxy alcohol found in the cell membranes and transported in the blood plasma of all animals. It is an essential component of mammalian cell membranes where it is required to establish proper membrane permeability and fluidity. Cholesterol is the principal sterol synthesized by animals, but small quantities are synthesized in other eukaryotes, such as plants and fungi. It is almost completely absent among prokaryotes, which include bacteria. Cholesterol is classified as a sterol (a contraction of steroid and alcohol).

Although Cholesterol is essential for life, high levels in circulation are associated with atherosclerosis. Cholesterol can be ingested in the diet, recycled within the body through reabsorption of bile in the digestive tract, and produced de novo. For a person of about 150 pounds (68 kg), typical total body cholesterol content is about 35 g, typical daily dietary intake is 200–300 mg in the United States and societies with similar dietary patterns and 1 g per day is synthesized de novo.

The name Cholesterol originates from the Greek chole- (bile) and stereos (solid), and the chemical suffix -o/ for an alcohol, as François Poulletier de la Salle first identified cholesterol in solid form in gallstones, in 1769. However, it was only in 1815 that chemist Eugène Chevreul named the compound "cholesterine".

Choreography:

The art of creating and arranging dances or ballets.

Chroma Key:

Chroma Key is a technique for mixing two images or frames together in which a color (or a small color range) from one image is removed (or made transparent), revealing another image behind it. This technique is also referred to as color keying, colour-separation overlay, greenscreen, and bluescreen. It is commonly used for weather forecast broadcasts, wherein the presenter appears to be standing in front of a large map, but in the studio it is actually a large blue or green background.

Chronograph:

A Chronograph is a timepiece or watch with both timekeeping and stopwatch functions. Pocket watch chronographs were produced as early as the 18th century but did not become popular until the 1820s.

Chronology:

The science that deals with the determination of dates and the sequence of events.

The arrangement of events in time.

Chutzpah:

Utter nerve; effrontery.

CID:

Short for: Custom ID card.

Cinema Vérité:

Cinéma Vérité is a style of documentary filmmaking, combining naturalistic techniques with stylized cinematic devices of editing and camerawork, staged set-ups, and the use of the camera to provoke subjects.

Cinematography:

The art or technique of movie photography, including both the shooting and development of the film.

Cipher:

A message written in a secret code.

Circa:

Latin: about; around; abbreviations: c., ca.

Circle:

A plane curve everywhere equidistant from a given fixed point, the center.

A group of people sharing an interest, activity, or achievement.

Citadel:

A fortress in a commanding position in or near a city.

A stronghold into which people could go for shelter during a battle.

Citizen:

A person owing loyalty to and entitled by birth or naturalization to the protection of a state or nation.

A resident of a city or town, especially one entitled to vote and enjoy other privileges there.

A native, inhabitant, or denizen of a particular place; a civilian.

Citizen's Arrest:

A Citizen's Arrest is an arrest made by a person who is not acting as a sworn law-enforcement official. In common law jurisdictions, the practice dates back to medieval England and the English common law, in which sheriffs encouraged ordinary citizens to help apprehend law breakers.

Despite the practice's name, the arresting person is usually designated as any person with arrest powers, who need not be a citizen of the jurisdiction in which he is acting.

Citizenship:

The status of a citizen with its attendant duties, rights, and privileges.

Civil Disobedience:

Civil Disobedience is the active refusal to obey certain laws, demands and commands of a government, or of an occupying power, without resorting to physical violence. It is one of the primary tactics of nonviolent resistance.

Also visit Stanford Encyclopedia of Philosophy.

Civil Religion:

A set of religious beliefs shared by most citizens about "the sacred nature, the sacred ideals, the sacred character, and sacred meanings of their country – its blessedness by God, and its special place and role in the world and in human history." The term was created by Jean-Jacques Rousseau in his writing "On the Social Contract" 1762.

Civilization:

A Civilization (or Civilisation) is a complex society or culture group characterized by dependence upon agriculture, long-distance trade, state form of government, occupational specialization, urbanism, and class stratification. Aside from these core elements, Civilization is often marked by any combination of a number of secondary elements, including a developed transportation system, writing, standards of measurement (currency, etc.), formal legal system, great art style, monumental architecture, mathematics, sophisticated metallurgy, and astronomy.

Claim:

A right or title to something.

A demand for something rightfully or allegedly due.

A statement, as a fact, of something that may be called into question; assertion.

Clairvoyance:

The term Clairvoyance (from 17th century French with clair meaning "clear" and voyance meaning "vision") is used to refer to the alleged ability to gain information about an object, person, location or physical event through means other than the known human senses, a form of extra-sensory perception. A person said to have the ability of Clairvoyance is referred to as a clairvoyant ("one who sees clearly").

Clan:

A traditional social unit in the Scottish Highlands, consisting of a number of families claiming a common ancestor and following the same hereditary chieftain.

A division of a tribe tracing descent from a common ancestor.

A large group of relatives, friends, or associates.

Clandestine:

Kept or done in secret, often in order to conceal an illicit or improper purpose.

Claret:

Any of the wines of Bordeaux. The British affinity for these wines may be traced to the Middle Ages, when the area containing the region was held by the Norman crown. After King John granted the region tax exemptions in hopes of shoring up shaky loyalties, Bordeaux became a main source of wines (including its typical Clairet for England.

Class:

A set, collection, group, or configuration containing members regarded as having certain attributes or traits in common; a kind or category.

A division based on quality, rank, or grade.

A social stratum whose members share certain economic, social, or cultural characteristics.

Elegance of style, taste, and manner.

Classic:

Having lasting significance or worth; enduring.

An artist, author, or work generally considered to be of the highest rank or excellence, especially one of enduring significance.

A work recognized as definitive in its field.

A literary work of ancient Greece or Rome.

A typical or traditional example.

A traditional event, especially a major sporting event that is held annually.

Classification:

Systematic placement in categories.

A category or class.

Classified Ad:

A short ad in a newspaper or magazine (usually in small print) and appearing along with other ads of the same type.

Classified Information:

Classification levels. Although the classification systems vary from country to country, most have levels corresponding to the following British definitions (from the highest level to lowest):

Top Secret (TS): the highest level of classification of material on a national level. Such material would cause "exceptionally grave damage" to national security if publicly available.

Secret: such material would cause "grave damage" to national security if publicly available.

Confidential: such material would cause "damage" or be "prejudicial" to national security if publicly available.

Restricted: such material would cause "undesirable effects" if publicly available. Some countries do not have such a classification.

Unclassified: technically not a classification level, but is used for government documentsthat do not have a classification listed above. Such documents can sometimes be viewed by those without security clearance.

Clause:

Grammar: a group of words containing a subject and a predicate and forming part of a compound or complex sentence.

A distinct article, stipulation, or provision in a document.

Clawback:

Previously given monies or benefits that are taken back due to specially arising circumstances.

Cliché:

A trite or overused expression or idea.

A person or character whose behavior is predictable or superficial.

Click:

Pressing down once and releasing a mouse button.

Client:

The party for which professional service are rendered, as by an attorney.

A Customer or patron.

Computer Science: a computer or program that can download files for manipulation, run applications, or request application-based services from a file server.

Client Confidentiality:

Client Confidentiality is the principle that an institution or individual should not reveal information about their clients to a third party without the consent of the client or a clear legal reason. This concept is commonly provided for in law in most countries.

See also: attorney-client privilege.

Clipart:

A library of drawings or photographs that you can use in documents.

Cloak-and-Dagger:

Marked by melodramatic intrigue and often by espionage.

Clone:

A cell, group of cells, or organism that is descended from and genetically identical to a single common ancestor, such as a bacterial colony whose members arose from a single original cell.

A DNA sequence, such as a gene, that is transferred from one organism to another and replicated by genetic engineering techniques.

One that copies or closely resembles another, as in appearance or function.

Cloud Computing:

Cloud Computing refers to the use of Internet ("cloud") based computer technology for a variety of services. It is a style of computing in which dynamically scalable and often virtualised resources are provided as a service over the Internet. Users need not have knowledge of, expertise in, or control over the technology infrastructure "in the cloud" that supports them.

The concept incorporates software as a service (SaaS), Web 2.0 and other recent, well-known technology trends, in which the common theme is reliance on the Internet for satisfying the computing needs of the users. Often-quoted examples are Salesforce.com and Google Apps which provide common business applications online that are accessed from a web browser, while the software and data are stored on the servers.

The cloud is a metaphor for the Internet, based on how it is depicted in computer network diagrams, and is an abstraction for the complex infrastructure it conceals.

Club:

A Club is an association of two or more people united by a common interest or goal. A service Club, for example, exists for voluntary or charitable activities; there are Clubs devoted to hobbies and sports, social activities Clubs, political and religious Clubs, and so forth.

Historically, Clubs occurred in all ancient states of which we have detailed knowledge. Once people started living together in larger groups, there was need for people with a common interest to be able to associate despite having no ties of kinship.

Sports: an implement used in some games to drive a ball, especially a stick with a protruding head used in golf; an athletic team or organization.

A nightclub.

Club Sandwich:

A Club Sandwich, also called a Clubhouse Sandwich or Double-Decker, is a sandwich with two layers of fillings between 3 slices of bread. It is often cut into quarters and held together by cocktail sticks.

The traditional club ingredients are turkey on the bottom layer, and bacon, lettuce, and tomato on the top (it is sometimes called the "turkey club"). Other Club Sandwich variations generally vary the bottom layer, for example a "chicken club" or a "roast beef club." As with a BLT sandwich, the Club Sandwich is usually served on toasted bread, but untoasted bread can be used. Mayonnaise is a common condiment, but honey mustard is sometimes used. Some versions also contain ham. Cheese is often added to the sandwich as well, usually Swiss, American, or Cheddar.

It is thought that the Club Sandwich was invented in an exclusive Saratoga Springs, New York, gambling club in the late 19th century by a maverick line cook named Danny Mears.

The sandwich has appeared on US restaurant menus since 1899, if not earlier.

Cluster:

A group of the same or similar elements gathered or occurring closely together; a bunch.

CMS:

Short for: Content Management System. CMS is a collection of procedures used to manage work flow in a collaborative environment. These procedures can be manual or computer-based.

Co-Operative:

A type of business organisation that is owned collectively by its members. Members run the business for their own mutual benefit rather than for profit. Co-operatives have been particularly popular in the agricultural industry and among savings banks.

Coach:

A person who gives instruction.

An economical class of passenger accommodations on a commercial airplane or a train.

Coat of Arms:

The heraldic bearings of a person, family, or corporation.

Cocktail:

Any of various mixed alcoholic drinks consisting usually of brandy, whiskey, vodka, or gin combined with fruit juices or other liquors and often served chilled.

Cocktail Dress:

A short knee length dress shape of the 1920s, lightweight wool, satin, silk and velvet fabrics are usual and often cut to reveal the shoulders and arms.

A Cocktail Dress or cocktail gown is a woman's dress worn at cocktail parties, and (semi-)formal occasions.

C.O.D.:

Short for: Cash On Delivery. Commonly known by the initials C.O.D. Goods that are shipped on C.O.D. terms to a customer must be paid for at the time they are delivered. In the United States the term used is collect on delivery.

Code:

A system of signals used to represent letters or numbers in transmitting messages.

To convert (a message, for example) into Code.

A system of symbol, letters, or words given certain arbitrary meanings, used for transmitting messages requiring secrecy or brevity.

A system of symbols and rules used to represent instructions to a computer; a computer program.

A systematic collection of regulations and rules of procedure or conduct.

Codex:

A manuscript volume, especially of a classic work or of the Scriptures.

Codicil:

A supplement or appendix to a will.

Coffee Table Book:

An oversize book of elaborate design that may be used for display, as on a coffee table.

Cohiba Cigars:

Cohiba is a brand for two kinds of premium cigar, one produced in Cuba for Habanos S.A., the Cuban state-owned tobacco company, and the other produced in the Dominican Republic for General Cigar. The name cohíba derives from the Taíno word for "tobacco." The Cuban brand is filled with tobacco which, unique to Cohiba, has undergone an extra fermentation process; as such, it is a type as well as a brand.

Cohíba was originally a private brand supplied exclusively to Fidel Castro and high-level officials in the Communist Party of Cuba and Cuban government. Often given as diplomatic gifts, the Cohíba brand gradually developed a "cult" status. It was released commercially for sale to the public in 1982.

Cold Call:

A telephone call or visit made to someone who is not known or not expecting contact, often in order to sell something.

Cold War:

A state of political tension and military rivalry between nations that stops short of full-scale war, especially that which existed between the United States and Soviet Union following World War II.

A state of rivalry and tension between two factions, groups, or individuals that stops short of open, violent confrontation.

Collapse:

To break down suddenly in strength or health and thereby cease to function.

Collateral:

Property acceptable as security for a loan or other obligation.

Collateral Damage:

Unintended Damage, injuries, or deaths caused by an action, especially unintended civilian casualties caused by a military operation.

Collectible:

One of a group or Class of objects, such as period glass or historical memorabilia, sought by collectors.

Worthy of being collected.

Collection:

The act or process of collecting.

A group of objects or works to be seen, studied, or kept together.

An accumulation; a deposit.

A collecting of money, as in church; the sum so collected.

Collector:

A person whose work is collecting taxes, overdue bills, etc.

A person who collects stamps, books, etc. as a hobby.

Collector's Item:

The outstanding item (the prize piece or main exhibit) in a collection.

College:

An institution of higher learning that grants the bachelor's degree in liberal arts or science or both.

An undergraduate division or school of a university offering courses and granting degrees in a particular field.

Chiefly British: a self-governing society of scholars for study or instruction, incorporated within a university.

Colloquialism:

A word or phrase appropriate to conversation and other informal situations.

Cologne:

Cologne or Eau de Cologne is a toiletry, a perfume in a style that originated from Cologne, Germany. It is nowadays a generic term for scented formulations in typical concentration of 2-5% essential oils. Colognes may be used by men or women.

Colophon:

An inscription placed usually at the end of a book, giving facts about its publication.

A publisher's emblem or trademark placed usually on the title page of a book.

Colors (neckties):

Read about the psycology with the choice of Colors in connection with neckties here.

Column:

Architecture: a supporting pillar consisting of a base, a cylindrical shaft, and a capital.

Printing: one of two or more vertical sections of typed lines lying side by side on a page and separated by a rule or a blank space.

A feature article that appears regularly in a publication, such as a newspaper.

A formation, as of troops or vehicles, in which all elements follow one behind the other.

Coma:

A state of deep, often prolonged unconsciousness, usually the result of injury, disease, or poison, in which an individual is incapable of sensing or responding to external stimuli and internal needs.

Combatant:

A person or group engaged in or prepared for a fight, struggle, or dispute.

Comeback:

A return to formerly enjoyed status or prosperity; A return to popularity.

A reply, especially a quick witty one; a retort.

Comedian:

A professional entertainer who tells jokes or performs various other comic acts.

A person who amuses or tries to be amusing; a clown.

Comedy:

A dramatic work that is light and often humorous or satirical in tone and that usually contains a happy resolution of the thematic conflict.

Popular entertainment composed of jokes, satire, or humorous performance.

See also: tragedy.

Comfort:

A condition or feeling of pleasurable ease, well-being, and contentment.

Comfort Food:

Food that is simply prepared and gives a sense of wellbeing; typically food with a high sugar or carbohydrate content that is associated with childhood or with home cooking.

Command:

To direct with authority; give orders to; An order given with authority.

Computer Science: a signal that initiates an operation defined by an instruction.

Comme il Faut:

Being in accord with conventions or accepted standards; proper.

Commentary:

A series of explanations or interpretations.

An expository treatise or series of annotations; an exegesis.

A personal narrative; a memoir.

Commerce:

The buying and selling of goods, especially on a large scale, as between cities or nations.

Commercial:

Of or relating to commerce.

Involved in work that is intended for the mass market.

Having profit as a chief aim.

Sponsored by an advertiser or supported by advertising.

Commission:

A fee or percentage allowed to a sales representative or an agent for services rendered.

An official document issued by a government, conferring on the recipient the rank of a commissioned officer in the armed forces.

Commodity:

A Commodity is some good for which there is demand, but which is supplied without qualitative differentiation across a market. It is a product that is the same no matter who produces it, such as petroleum, notebook paper, or milk. In other words, copper is copper. The price of copper is universal, and fluctuates daily based on global supply and demand.

One of the characteristics of a Commodity good is that its price is determined as a function of its market as a whole. Well-established physical Commodities have actively traded spot and derivative markets. Generally, these are basic resources and agricultural products such as iron ore, crude oil, coal, ethanol, salt, sugar, coffee beans, soybeans, aluminum, copper, rice, wheat, gold, silver and platinum.

Commoditization occurs as a goods or services market loses differentiation across its supply base, often by the diffusion of the intellectual capital necessary to acquire or produce it efficiently. As such, goods that formerly carried premium margins for market participants have become Commodities, such as generic pharmaceuticals and silicon chips.

Common Law:

Common Law is law developed by judges through decisions of courts and similar tribunals (also called case law), rather than through legislative statutes or executive branch action. A "Common Law system" is a legal system that gives great precedential weight to Common Law, on the principle that it is unfair to treat similar facts differently on different occasions. The body of precedent is called "Common Law" and it binds future decisions. In cases where the parties disagree on what the law is, an idealized Common Law court looks to past precedential decisions of relevant courts. If a similar dispute has been resolved in the past, the court is bound to follow the reasoning used in the prior decision (this principle is known as stare decisis). If, however, the court finds that the current dispute is fundamentally distinct from all previous cases (called a "matter of first impression"), judges have the authority and duty to make law by creating precedent Thereafter, the new decision becomes precedent, and will bind future courts.

Common Trust Fund:

A trust that operates by the process of pooling funds from a number of participants in the trust, who as beneficiaries under the trust, share in the income or other gains derived from the acquisition, holding, management or disposal of assets acquired for the trust.

Commonwealth of Nations:

The Commonwealth of Nations normally referred to as the Commonwealth and previously as the British Commonwealth, is an intergovernmental organisation of fifty-four independent member states, all but two of which were formerly part of the British Empire.

Commune:

A relatively small, often rural community whose members share common interests, work, and income and often own property collectively.

The smallest local political division of various European countries, governed by a mayor and municipal council.

Communication:

The activity of Communicating; the activity of conveying information.

Something that is Communicated by or to or between people or groups.

Community:

A group of people living in the same locality and under the same government.

A group of people having common interests.

Society as a whole; the public.

Commuter:

One that travels regularly from one place to another, as from suburb to city and back.

An airplane or airline that carries passengers relatively short distances and often serves remote communities and small airports.

Compact:

Closely and firmly united or packed together; dense.

Brief and to the point; concise.

A small case containing a mirror, pressed powder, and a powder puff.

An automobile that is bigger in size than a subcompact but smaller than an intermediate.

Compact Camera:

A point-and-shoot camera, also called a Compact Camera, is a still camera designed primarily for simple operation.

Companion:

A person who is an associate of another or others; comrade.

An employee, usually a woman, who provides company for an employer, esp an elderly woman.

Company:

A legal entity formed by a group of individuals for the purpose of doing business. A company has a legal existence that is separate from the individuals who found it.

Company Secretary:

Called the corporate secretary in the United States, this is the person charged with seeing that a company fulfils its legal obligations: that it registers in the proper way; holds formal board meetings as and when it should; and keeps its shareholders properly informed.

Comparative Advantage:

An economic theory first put forward by David Ricardo in the early 19th century. The theory says that all countries will be better off if each of them concentrates on doing the things it does best, even if what it does second best is better than what another country does best.

Compatibility:

A device, such as a computer or computer software, that can be integrated into or used with another device or system of its type.

A feeling of sympathetic understanding.

Compensation:

The total package of rewards received by an employee, including salary, pension and non-monetary perks such as holiday entitlement.

The award by a court or tribunal for damages caused to plaintiff.

Competency:

The collection of skills, knowledge and personal qualities required to carry out a job. For example, call centre operators need to have adequate computer skills and be good with people.

Competition:

A test of skill or ability; a contest.

The battle between individual firms to provide the best value for money to their customers. Competition encourages the most efficient firms to flourish. To maximise economic efficiency, national regulators attempt to create conditions in which Competition is as fair as possible. Hence the anti-trust type of laws that exist in many countries across the world.

Competitive Advantage:

Something which gives one firm an edge in competing with others. Such an advantage could be the quality of its intellectual property or its ability to source high-quality, low-price raw materials or labor.

Competitor:

Any business that is chasing the same customers in the same market as you.

One that competes with another, as in sports or business; a rival.

Complementary Colors:

Complementary Colors are pairs of colors that are of "opposite" hue in some color model.

In color theory, two colors are called complementary if, when mixed in the proper proportion, they produce a neutral color (grey, white, or black).

See also: primary colors and secondary colors.

Complication (horology):

In horology, the term Complication refers to any feature beyond the simple display of hours, minutes, and seconds in a timepiece.

Component:

An integral part of another product that is required for its manufacture, such as a microchip in a computer or a headlamp in an automobile.

Composition:

The spatial property resulting from the arrangement of parts in relation to each other and to the whole.

A musical work that has been created.

Compound:

A whole formed by a union of two or more elements or parts.

An enclosure of residences and other building.

Compound Interest:

The interest that is earned during a period when calculated as a percentage of the capital sum plus any interest that has been earned in previous periods. Compound interest assumes that previous interest payments are added to the capital sum and thus increase it.

Compromise:

A trade-off of points of equal value in an attempt to reach agreement with another party. The essence of any process of negotiation is a willingness to Compromise.

Compulsory Retirement:

The enforced retirement of an employee because of company rules or national legislation; for example, that directors or judges retire at 70.

Computer:

A Computer is a machine that manipulates data according to a set of instructions.

Although mechanical examples of Computers have existed through much of recorded human history, the first electronic Computers were developed in the mid-20th century (1940–1945). These were the size of a large room, consuming as much power as several hundred modern personal computers (PC.s). Modern Computers based on integrated circuits are millions to billions of times more capable than the early machines, and occupy a fraction of the space. Simple Computers are small enough to fit into a wristwatch, and can be powered by a watch battery. Personal Computers in their various forms are icons of the Information Age and are what most people think of as "Computers". The embedded Computers found in many devices from MP3 players to fighter aircraft and from toys to industrial robots are however the most numerous.

The ability to store and execute lists of instructions called programs makes Computers extremely versatile, distinguishing them from calculators. The Church–Turing thesis is a mathematical statement of this versatility: any Computer with a certain minimum capability is, in principle, capable of performing the same tasks that any other Computer can perform. Therefore Computers ranging from a mobile phone to a supercomputer are all able to perform the same computational tasks, given enough time and storage capacity.

See also: laptop, netbook, notebook, PC and tablet PC.

Computer Glitch:

An electronics glitch is an electrical pulse of short duration that is usually the result of a fault or design error, particularly in a digital circuit.

Computer Literacy:

Computer Literacy is the knowledge and ability to use computers and technology efficiently. Computer literacy can also refer to the comfort level someone has with using computer programs and other applications that are associated with computers. Another valuable component of computer literacy is knowing how computers work and operate. Having basic computer skills is a significant asset in the developed countries.

Computer Virus:

See: virus.

Comrade:

A person who shares one's interests or activities; a friend or companion.

A fellow member of a group, especially a fellow member of the Communist Party.

Con:

In opposition or disagreement; against: debated the issue pro and con.

One who holds an opposing opinion or view.

A swindle.

Slang: a convict.

Con Amore:

With devotion or zeal.

Con Artist:

A swindler who exploits the confidence of his victim.

Con Man:

A person who swindles another by means of a confidence trick.

Concentration:

The extent to which a market is supplied by a small number of organisations. For example, the market for jet aircraft is highly concentrated while the market for chocolate bars is not.

Concept:

A general idea derived or inferred from specific instances or occurrences.

Something formed in the mind; a thought or notion.

A scheme; a plan.

Concert Party:

A small number of investors who act together in an attempt to control a company in which they hold shares. This is usually achieved by the investors between them obtaining over 50% of the voting rights in the company.

Concession:

A special right given to someone in return (usually) for a monetary consideration. For example, the right to mine a certain piece of land or to sell goods on a particular area of floorspace within a department store.

Concierge Service:

Today there are numerous independently owned and operated concierge companies. Many of these companies provide errand services, as well as informational services for their members. Services include informational requests, setting dinner reservations, theatre and events reservations, making telephone calls, researching travel arrangements and more. Typically, concierge companies will bill on an hourly rate, and depending upon the type of task at hand fees can fluctuate drastically. Other companies bill a flat monthly fee based upon the number of requests a member is allowed to place each month. This service offering is also know as lifestyle management. The number of independently owned concierge companies has skyrocketed as the start up costs and barriers of entry are quite feasible for many entrepreneurs.

Conciliation:

The process of attempting to bring together negotiation parties who have ceased to talk to each other, such as management and a trade union.

Conclave:

A secret or confidential meeting.

Roman Catholic Church: the private rooms in which the cardinals meet to elect a new pope.

A meeting of family members or associates.

Conclusion:

A position or opinion or judgment reached after consideration.

Concordance:

Agreement; concord.

An alphabetical index of all the words in a text or corpus of texts, showing every contextual occurrence of a word.

Condition:

A mode or state of being.

Social position; rank.

Law: a declaration or provision in a will, contract, etc., that makes some right or liability contingent upon the happening of some event.

Condo:

A condominium.

Condolence:

Sympathy with a person who has experienced pain, grief, or misfortune.

An expression or declaration of such sympathy.

Condominium:

A building or complex in which units of property, such as apartments, are owned by individuals and common parts of the property, such as the grounds and building structure, are owned jointly by the unit owners.

Joint sovereignty, especially joint rule of territory by two or more nations.

A politically dependent territory.

Conference:

A formal gathering of people for the purpose of discussing a particular business issue.

An agreement between a group of international shippers about the routes that they will sail and the rates that they will charge; an oligopoly.

Conference Call:

A telephone call involving more than two people in more than two places. Conference Calls enable managers in different offices of the same corporations to have extended discussions without having to travel long distances. Conference Calls need to be carefully scheduled in much the same way as face-to-face meetings.

Confidence Trick:

A swindle in which you cheat at gambling or persuade a person to buy worthless property.

Confidential:

Done or communicated in confidence; secret.

Entrusted with the confidence of another.

Containing information, the unauthorized disclosure of which poses a threat to national security.

Confidentiality Clause:

See also: non-disclosure agreement.

Configure (computing):

To tweak the functions of software or hardware to particular settings you require.

Conflict:

A state of open, often prolonged fighting; a battle or war.

A state of disharmony between incompatible or antithetical persons, ideas, or interests; a clash.

Conflict Diamonds:

Conflict Diamonds are diamonds that originate from areas controlled by forces or factions opposed to legitimate and internationally recognized governments, and are used to fund military action in opposition to those governments, or in contravention of the decisions of the Security Council of United Nations.

See also: blood diamond.

Conflict of Interest:

A clash between the best interests of a person or firm in one guise and their best interests in another; for example, as suppliers of services to two different clients who are competitors.

Conglomerate:

A large group of businesses that are held together in a single corporate structure by cross-share-holdings. The businesses within a conglomerate cover a wide range of unrelated industries.

Connector:

A person who stands at the intersection of many social networks.

Connoisseur:

A person with expert knowledge or training, especially in the fine arts.

A person of informed and discriminating taste.

Cookies (computing):

Text files generated by web sites visited and stored on your computers hard disk.

Consent Resolution:

A Consent Resolution is any resolution signed by all of the directors or shareholders, which authorizes a particular action. This act eliminates the need for face-to-face meetings of directors and shareholders.

Consensus:

In general, any agreement. More specifically, the agreement among the member countries of the OPEC about how far they will subsidise the interest rates on loans to buyers of their countries' exports.

Consequence:

Something that logically or naturally follows from an action or condition.

The relation of a result to its cause.

A logical conclusion or inference.

Significance; importance.

Conservative:

a person who is reluctant to accept changes and new ideas.

Traditional or restrained in style; moderate; cautious.

Consignment:

The supply of goods to a vendor on the understanding that the vendor will pay for whatever goods he or she is able to sell, and will return the rest to the supplier.

Consignor:

The individual or company named in shipping documents as being the original shipper of the goods.

Consolidate:

To bring together into a single set of accounts the separate sets of all the companies within a single group. In effect, this nets out from the accounts those transactions that have been made between companies within the group.

Also, a number of shipments of freight can be consolidated into one in order to save costs - the larger the shipment, the lower (in theory) is the cost of freight. Moreover, small shipments are often subject to minimum charges.

Consortium:

A group of companies that come together in some shape for a specific purpose. Most commonly, the members of a Consortium take shares in a new entity that is formed expressly for the purpose.

Conspicuous Consumption:

Conspicuous Consumption is a term used to describe the lavish spending on goods and services acquired mainly for the purpose of displaying income or wealth. In the mind of a conspicuous consumer, such display serves as a means of attaining or maintaining social status.

See also: Veblen good.

Conspiracy:

Law: an agreement between two or more persons to commit a crime or accomplish a legal purpose through illegal action.

Constitution:

The system of fundamental laws and principles that prescribes the nature, functionsfunctions, and limits of a government or another institution.

The physical makeup of a person.

Constitutional Monarchy:

A Constitutional Monarchy is a form of government in which a monarch acts as head of state within the parameters of a written (i.e., codified), unwritten (i.e., uncodified) or blended constitution. It differs from absolute monarchy in that an absolute monarch serves as the sole source of political power in the state and is not legally bound by any constitution.

Most constitutional monarchies employ a parliamentary system in which the monarch is the ceremonial head of state and a directly or indirectly elected prime minister is the head of government and exercises effective political power. In the past, constitutional monarchs have co-existed with fascist and quasi-fascist constitutions (Fascist Italy, Francoist Spain) and with military dictatorships.

Contemporary constitutional monarchies include Australia, Belgium, Cambodia, Canada, Denmark, Japan, Luxembourg, Malaysia, The Netherlands, Norway, Spain, Sweden, Thailand and the United Kingdom.

See also: monarchy.

Constructive Dismissal:

When there are sufficient ground for an employee to leave his or her employment, even though he or she has not actually been formally dismissed from that employment. Someone who has been constructively dismissed may be entitled to compensation for unfair dismissal.

Consultant:

An individual (or a firm) that provides professional advice to an organization for a fee.

Consumer:

Any individual that manufacturers target as a market for their output.

The consumer's choice is between: need to have or nice to have - or both...

Consumer Credit:

Loans given to consumers to enable them to buy the output of producers.

Consumer Durable:

A large product sold to the general public and designed to last for a length of time, such as a washing machine.

Consumer Goods:

Products which consumers buy regularly to satisfy basic household demands. Contrast with luxury goods.

Consumer Price Index:

An index that measures increases in the prices of goods and services that are sold to the general public.

Container:

A standardised unit in which goods are transported by road, rail or sea.

Contender:

A Contender is a stock character found in stories and films depicting the development and triumph of an individual through athletic achievement.

Contextual Advertising:

Contextual Advertising is a form of targeted advertising for advertisements appearing on websites or other media, such as content displayed in mobile browsers. The advertisements themselves are selected and served by automated systems based on the content displayed to the user.

Contingency:

A financial or commercial possibility. Thus Contingency planning is the forming of a plan to seize a commercial opportunity or deal with setbacks in the future.

Contingency Fee.

A Contingency Fee is a fee that is paid to a lawyer only if the outcome of the case is favourable; it is usually a percentage of the damages or compensation awarded in the case.

Contingent Liability:

Something that might become a liability if something else happens. If a company is involved in a lawsuit for damages, for instance, there is a liability contingent on the company losing the case.

Continuous Improvement:

A translation of the Japanese word kaizen, the management idea that by making small improvements to all processes all the time, a company can quite quickly make a dramatic change in its competitiveness.

Contract:

A legally binding agreement between two or more people in which each promises to do (or not to do) something. Nobody can be bound by a Contract to do something which is itself illegal. Contracts in business are usually made in writing, although verbal Contract can be just as binding. The terms of a Contract can be express or implied. Express terms have been explicitly stated. Implied terms are those that it is reasonable to imply that the parties agreed to even though they did not "express" them.

Contractor:

Law: a person who is a party to a contract.

Contribution:

The amount by which a business's revenue exceeds its variable costs. This amount is a contribution to the business's fixed costs. Only if the contribution exceeds the fixed costs will the business make a profit. The contribution after variable costs is sometimes referred to as the gross contribution, with the term net contribution being used to refer to the contribution after both variable and fixed costs; that is, the profit.

Control:

Authority or ability to manage or direct.

An investor is said to Control a company when the investor owns 51% or more of the company's share capital.

In marketing, a Control is a standard response to a marketing effort against which other efforts can be measured.

Control System:

A method of ensuring that production or management processes are carried out correctly. Control systems may be embedded into computer programs, or they may be mechanical systems that are built into production lines to ensure that the right parts arrive at the right time.

Controlled Environment:

To adjust to a requirement in a closed area.

Controlled Foreign Corporation:

A company incorporated outside the United States but under control of a United States resident and subject to the anti-tax haven measures contained in Subpart F.

Controversy:

A contentious speech act; a dispute where there is strong disagreement.

Convenience Store:

A retail outlet whose unique appeal is its convenience for customers. To be successful it needs to:

Be open for long hours.

Be located near to its regular customers, and

Sell products that those customers particularly need.

Convention:

A formal meeting of members, representatives, or delegates, as of a political party, fraternal society, profession, or industry; the body of persons attending such an assembly.

An agreement between states, sides, or military forces, especially an international agreement dealing with a specific subject, such as the treatment of prisoners of war.

General agreement on or acceptance of certain practices or attitudes.

Conversation:

The spoken exchange of thoughts, opinions, and feelings; talk.

An informal discussion of a matter by representatives of governments, institutions, or organizations.

Convertible:

Finance: a security that can be changed from one form to another when certain circumstances occur. For instance, a bond that can be converted into equity after a certain date, or an ordinary share that can be converted into a preference share.

A convertible automobile: having a top that can be folded back or removed.

Conveyance:

A transfer of the title to property from one person to another.

Conveyor Belt Sushi:

Conveyor Belt Sushi (also called sushi-go-round, kuru kuru sushi), mainly by foreigners living in Japan or "yasu-zushi"), is the popular English translation for Japanese fast-food sushi. In Australia, it is also known as sushi train (as the sushi goes around a track on a train, rather than a conveyor belt).

Conviction:

An unshakable belief in something without need for proof or evidence.

CO2:

See: carbon dioxide.

COO:

Short for: Chief Operating Officer, the person who has hands-on responsibility for the day-to-day operation of a business.

Cookies (computing):

Persistent Client-State HTTP Cookies are files containing information about visitors to a web site (e.g., user name and preferences). This information is provided by the user during the first visit to a web server. The server records this information in a text file and stores this file on the visitor's hard drive. When the visitor accesses the same web site again, the server looks for the cookie and configures itself based on the information provided.

Cool:

Marked by calm self-control. Marked by indifference, disdain, or dislike; unfriendly or unresponsive.

Be yourself and don't conform to anyone else. Follow your own dreams, form your own opinions and treat others with respect. Otherwise you are just another photocopy of todays society.

Cooling-Off Period:

A period of time that is required to pass between the signing and the full coming into force of a contract. In particular, it applies to the time between the filing of a prospectus for a new issue of securities in the United States and the offering of those securities to the public. Cooling-Off Periods are designed to protect consumers from over-zealous sales techniques.

Cooperate:

To work or act together toward a common end or purpose.

To form an association for common, usually economic, benefit.

Coordinate:

One that is equal in importance, rank, or degree.

Mathematics: any of a set of two or more numbers used to determine the position of a point, line, curve, or plane in a space of a given dimension with respect to a system of lines or other fixed references.

To harmonize in a common action or effort.

COP:

Short for: COnference of Parties. Last held in Copenhagen on December 7-18, 2009: COP15 | UNITED NATIONS CLIMATE CHANGE CONFERENCE.

Cope:

To contend or strive, especially on even terms or with success.

To contend with difficulties and act to overcome them.

Copy:

An imitation or reproduction of an original; a duplicate.

Material, such as a manuscript, that is to be set in type.

Suitable source material for journalism.

Copycat:

One that closely imitates or mimics another.

Copyright:

An intellectual property right, Copyright is the ownership of words or other things that can be written down or portrayed graphically.

Core Competence:

The set of skills and knowledge that sit at the heart of an organisation.

Corner the Market:

To control so much of the market for a product that you control the price. For example: "Together, the two companies were able to Corner the silver Market."

Corny:

Trite, dated, melodramatic, or mawkishly sentimental.

Corona:

The luminous irregular envelope of highly ionized gas outside the chromosphere of the sun.

Corporate Bond:

A debt instrument issued by a private corporation.

Corporate Charter:

See: Articles of Incorporation.

Corporate Finance:

The process of raising capital (equity or long-term debt) on behalf of corporations and governments. Corporate finance has traditionally been a speciality of merchant banks in London and of investment banks in New York.

Corporate Governance:

Corporate governance is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company) is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. The principal stakeholders are the shareholders/members, management, and the board of directors. Other stakeholders include labor (employees), customers, creditors (e.g., banks, bond holders), suppliers, regulators, and the community at large. For Not-For-Profit Corporations or other membership Organizations the "shareholders" means "members" in the text below (if applicable).

Corporate Identity:

The collection of characteristics that uniquely identify an organisation; for example, the arches in the "M" of McDonald's, the colour of the pumps at a Shell filling station, or the environmentally friendly ethos of the Body Shop.

Corporate Officers:

Another "cabinetlike" institution, sometime part of the Board of Directors: president, secretary and treasurer etc. These individuals have the right to represent the company to third parties, to negotiate and make commitments in its name.

Corporation:

The basic existence of a Corporation usually derives from two documents: the Articles of Association and the Certificate of Incorporation.

Corporation Tax:

The tax that is charged on a company's profit. Rates of corporation tax vary around the world and multinational companies organize themselves to minimise the amount that they have to pay.

Corporation Tax Company:

A company incorporated in Jersey but not trading in Jersey and thereby designated as non-resident for tax purposes; liable only to low fixed annual rate of tax.

Correction:

A sudden reversal in the movement of a market. For example, a stock market that has been rising strongly all day might have a correction at the end of the day as investors have second thoughts about the market's optimism.

Corruption:

Lack of integrity or honesty (especially susceptibility to bribery); use of a position of trust for dishonest gain.

Cosmetic:

A preparation, such as powder or a skin cream, designed to beautify the body by direct application.

Something superficial that is used to cover a deficiency or defect.

Cosmonaut:

A Russian or Soviet astronaut.

Cosmopolitan:

Pertinent or common to the whole world.

Having constituent elements from all over the world or from many different parts of the world.

So sophisticated as to be at home in all parts of the world or conversant with many spheres of interest.

A Cosmopolitan person or organism; a Cosmopolite.

Cosmos:

The universe regarded as an orderly, harmonious whole.

Cost:

The amount of money paid to purchase something. (See also: average, current, direct, fixed, historic, indirect, marginal, opportunity, replacement, transfer, unit and variable cost.)

Cost Accounting:

A detailed breakdown of the cost of producing goods or services to help calculate a price at which to sell them.

Cost-Benefit Analysis:

A type of analysis that tries to measure the benefit to be gained from an extra cost. For example, what would be the cost of providing a same-day mail service within a major city center, and how much would customers pay for it?

Cost Center:

A business unit which costs can be specifically allocated. A cost center can be as small as a single machine or as large as a major subsidiary.

Cost Effective:

Something that produces enough benefit to justify its cost is said to be cost effective.

Cost of Capital:

The average cost to a company of servicing its capital: its equity (through dividend payments) and its loans (through interest payments).

Cost of Living:

The average cost to a company of servicing its capital: its equity (through dividend payments) and its loans (through interest payments).

Cost Overrun:

The amount by which a project exceeds its budget.

Cost-Plus:

A method of calculating the price at which something is to be sold based on the cost of manufacturing it. Cost-plus starts with this cost and then adds a percentage for profit and for any other hidden costs.

Costume:

The attire worn in a play or at a fancy dress ball.

Cougar:

A middle-aged woman who seeks out much younger men.

See also: toy boy.

"Count Your Blessings":

Meaning: when people count their blessings, they concentrate on all the good things in their lives instead of the negative ones.

To think about the good things in your life, often to stop yourself becoming too unhappy about the bad things.

Counter Cyclical:

Something that occurs contrary to the normal business cycle. For example, when an economy is depressed the business of bankruptcy lawyers booms. Their business is said to be counter cyclical.

Counter Offer:

An offer made in response to another offer. A Counter Offer has to be more generous than the original offer for it to stand a chance of being accepted.

Counterfactual:

Going counter to the facts (usually as a hypothesis).

Philosophy / Logic: expressing what has not happened but could, would, or might under differing conditions.

Counterfeit:

To imitate the goods or services produced by another manufacturer so closely that they are mistaken for the goods of the other manufacturer. Luxury goods (like Rolex watches and Louis Vuitton bags) are particularly susceptible to counterfeit. Some say it is mankind's second-oldest profession - and no more likely to be stamped out than the oldest.

Counterpoint:

Melodic material that is added above or below an existing melody.

A contrasting but parallel element, item, or theme.

Countervailing Duty:

A duty that is imposed by a country on imported goods to counting a subsidy that has been granted to the goods by the exporting country.

Country:

A nation or state; the territory of a nation or state; land; ;the people of a nation or state; populace.

The land of a person's birth or citizenship.

A region, territory, or large tract of land distinguishable by features of topography, biology, or culture.

An area or expanse outside cities and towns; a rural area.

Informal: country music.

Country of Origin:

The country from which goods originate. Where quotas are in operation it is important that goods are marked clearly with their country of origin to keep imports within their quota.

Coup d'État:

A sudden and decisive change of government illegally or by force.

Coup de Foudre:

A sudden, intense feeling of love.

A sudden and amazing action or event.

Coup de Grâce:

From French Coup de Grâce (stroke of grace). Originally referring to a merciful stroke putting a fatally wounded person out of misery or to the shot delivered to the head of a prisoner after facing a firing squad.

Coupé:

A closed two-door automobile.

Coupon:

A detachable part of a bearer bond. The Coupon gives its holder the right to the interest payments that are due on the bond.

A certificate accompanying a product that may be redeemed for a cash discount.

Couponsteuer:

Tax charged on distributions of certain Liechtenstein legal entities (AG and Anstalt with share capital).

Courier:

A messenger, especially one on official diplomatic business.

A spy carrying secret information.

Courtesy:

A courteous or respectful or considerate act.

Courtesy Call:

A "Courtesy Call" previously was seen as a polite phone call meant to welcome someone to the neighborhood or to thank someone for their valued business. However, now-a-days with so many telemarketers calling home phone lines and starting off with, "Good evening, Mr. Smith, this is a courtesy call from __", these calls are seen more as a disturbance than a nice gesture.

Covenant:

Law:: a contractual promise to do (or not to do) some sort of business or financial activity. Someone working for a firm in a sensitive industry, such as defence, might Covenant not to work for any of the firm's rivals for a certain period of time after their employment has ended.

In the Bible, God's promise to the human race.

Cover:

To place something upon or over, so as to protect or conceal.

Protection against financial loss, as provided by insurance or by buying assets that reduce the risk of future loss.

To hide or screen from view or knowledge; conceal.

Something that covers or is laid, placed, or spread over or upon something else.

Cover Girl:

An attractive young woman whose picture is featured on a magazine cover.

Cover Letter:

A letter sent with other documents to explain more fully or provide more information.

Cover-Up:

Hide from view or knowledge.

Covert:

Not openly practiced, avowed, engaged in, accumulated, or shown.

Cowboy:

A hired man, especially in the western United States, who tends cattle and performs many of his duties on horseback.

An adventurous hero.

A reckless person, such as a driver, pilot, or manager, who ignores potential risks.

CPM:

Short for: Cost Per Mille (that is, cost per thousand), a basis for comparing the costs of advertising in different media. The CPM is the cost of reaching an audience of 1,000. It does not take into account how many of the 1,000 are awake when the message is conveyed.

CPR:

Short for: CardioPulmonary Resuscitation. CPR is an emergency medical procedure for a victim of cardiac arrest or, in some circumstances, respiratory arrest. CPR is performed in hospitals, or in the community by laypersons or by emergency response professionals.

See also: recovery position.

CPU:

A Central Processing Unit (CPU) or processor is an electronic circuit that can execute computer programs. This broad definition can easily be applied to many early computers that existed long before the term "CPU" ever came into widespread usage. The term itself and its initialism have been in use in the computer industry at least since the early 1960s (Weik 1961). The form, design and implementation of CPUs have changed dramatically since the earliest examples, but their fundamental operation has remained much the same.

Early CPUs were custom-designed as a part of a larger, sometimes one-of-a-kind, computer. However, this costly method of designing custom CPUs for a particular application has largely given way to the development of mass-produced processors that are made for one or many purposes. This standardization trend generally began in the era of discrete transistor mainframes and minicomputers and has rapidly accelerated with the popularization of the integrated circuit (IC). The IC has allowed increasingly complex CPUs to be designed and manufactured to tolerances on the order of nanometers. Both the miniaturization and standardization of CPUs have increased the presence of these digital devices in modern life far beyond the limited application of dedicated computing machines. Modern microprocessors appear in everything from automobiles to cell phones to children's toys.

Cradle to Cradle:

It's the idea that at the end of life, any product can be turned into something else to close the cycle so that ultimately there is no waste.

Creative Accounting:

Since many of the things that accountants measure are subject to interpretation, it is possible to put a more (or less) favourable tint on a company's accounts by being creative with that interpretation.

Credit:

A sum of money made available for a person's (or a company's) use. "His Credit is good" means that a person has access to funds which enable him to pay his bills as and when they fall due. "She bought it on Credit" means that the purchaser will have a sum of money available in future that will enable her to pay for the goods.

Belief or confidence in the truth of something.

A reputation for sound character or quality; standing.

Recognition or approval for an act, ability, or quality; influence based on the good opinion or confidence of others.

An acknowledgment of work done, as in the production of a motion picture or publication.

Credit Card:

With an old-fashioned Credit Card, you charge to your heart's content and receive a bill at the end of the month. The Credit Card company hopes that you will eventually pay off the balance. In other words, the card company trusts you to pay.

Credit Control:

The process of controlling the total amount of credit granted by either a firm or an economy. Governments or central banks can control credit by raising the interest rate; firms can control credit by calling in overdue debts.

Credit Default Swap:

A Credit Default Swap (CDS) is a swap contract in which the buyer of the CDS makes a series of payments to the seller and, in exchange, receives a payoff if a credit instrument (typically a bond or loan) goes into default (fails to pay). Less commonly, the credit event that triggers the payoff can be a company undergoing restructuring, bankruptcy, or even just having its credit rating downgraded.

Credit Line:

An amount of credit that a bank agrees, in principle, to a customer's account. The customer is then able to draw funds from the account at any time, and up to that limit. In some cases the bank lays down the purposes for which the money may be used.

Credit Note:

Formal notice that a customer's account with a supplier has been credited with a specific amount. The credit may have arisen because the customer has returned faulty goods, or was supplied less than the amount invoiced for.

Credit Rating:

The contentious practice of ranking the debt instruments of corporations and governments according to an independent analyst's assesment of the debtor's ability to repay them on time.

Standard & Poor's Long-term credit ratings:

S&P rates borrowers on a scale from AAA to D. Intermediate ratings are offered at each level between AA and CCC (i.e., BBB+, BBB and BBB-). For some borrowers, S&P may also offer guidance (termed a "credit watch") as to whether it is likely to be upgraded (positive), downgraded (negative) or uncertain (neutral).

Investment Grade:

  *  AAA: the best quality borrowers, reliable and stable (many of them governments).
  *  AA: quality borrowers, a bit higher risk than AAA.
  *  A: economic situation can affect finance.
  *  BBB: medium class borrowers, which are satisfactory at the moment.


Non-Investment Grade (also known as junk bonds):

  *  BB: more prone to changes in the economy.
  *  B: financial situation varies noticeably.
  *  CCC: currently vulnerable and dependent on favorable economic conditions to meet its commitments.
  *  CC: highly vulnerable, very speculative bonds.
  *  C: highly vulnerable, perhaps in bankruptcy or in arrears but still continuing to pay out on obligations.
  *  CI: past due on interest.
  *  R: under regulatory supervision due to its financial situation.
  *  SD: has selectively defaulted on some obligations.
  *  D: has defaulted on obligations and S&P believes that it will generally default on most or all obligations.
  *  NR: not rated.

Credit-Rating Agency:

An organisation that assesses the ability of borrowers to repay their debts on time, and that ranks their ability along the lines of old-fashioned exam results: A+, B-, and so on.

Creditor:

An individual or organization to whom money is owed. The opposite of debtor.

Crema:

Tan-colored foam that forms on top of an espresso shot as a result of the brewing process.

The Crema is composed of minuscule air bubbles composed of espresso film and forms a "cap" that protects the espresso proper from being exposed to the air.

Credo:

Any formal or authorized statement of beliefs, principles, or opinions.

Crime Passionnel:

A crime committed from passion, especially sexual passion. Also called crime of passion.

Crime Scene:

A Crime Scene is a location where an illegal act took place, and comprises the area from which most of the physical evidence is retrieved by trained law enforcement personnel, crime scene investigators (CSIs) or in rare circumstances, forensic scientists.

Crisis:

A crucial or decisive point or situation; a turning point; an unstable condition, as in political, social, or economic affairs, involving an impending abrupt or decisive change.

An emotionally stressful event or traumatic change in a person's life.

Crisis Management:

The process of managing a crisis, an event or a series of events that are out of the ordinary.

CRM:

Short for: Customer Relationship Management. CRM is a broad term that covers concepts used by companies to manage their relationships with customers, including the capture, storage and analysis of customer information.

Short for: Credit Risk Management.

Short for: Cockpit / Crew Resource Management.

Crocodile Smile:

Being fake to someone. Acting like you're cool with someone then going and talking shit behind their back. Similar to crocodile tears but more of a "happy" fake.

Crocodile Tears:

An insincere display of grief; false tears.

Crooner:

Crooner is an epithet given to a male singer of a certain style of popular songs, dubbed pop standards. A Crooner is a singer of popular ballads and thus a "balladeer". The singer is normally backed by a full orchestra or big band. Generally, Crooners sang and popularized the songs from the Great American Songbook. "Crooner" was originally used as a negative term, and many people given the term, such as Russ Colombo, did not consider themselves to be Crooners. In an interview, Frank Sinatra said that he did not consider himself or Bing Crosby to be Crooners.

Crop Circle:

Crop Circles are patterns created by the flattening of crops such as wheat, barley, rapeseed (also called "canola"), rye, corn, linseed and soy.

The term was first used by researcher Colin Andrews to describe simple circles he was researching. Although, since 1990, the circles have evolved into complex geometries, the term circle has stuck.

Many circles are known to be man-made, such as those created by Doug Bower, Dave Chorley, and John Lundberg. Bower and Chorley were awarded an Ig Nobel Prize in 1992 for their crop circle hoaxing.

Various hypotheses have been offered to explain the formation of crop circles of unknown origin, ranging from the naturalistic to the paranormal. The main naturalistic explanation is that all crop circles are man-made, primarily as a hoax. Paranormal explanations suggest that, while some crop circles are man-made, others are the product of alien visitors or supernatural processes.

Also visit: Skeptical Inquirer Magazine.

Cross-Default:

A condition in a loan contract that says that if the borrower defaults on any of its other loans or securities it may be deemed to have defaulted on this one. The lender is then free to seek repayment of the loan as if it were in default.

Cross Dressing:

The practice of adopting the clothes or the manner or the sexual role of the opposite sex.

Cross-Rate:

The exchange rate between two currencies calculated via a third rate. For example, if there are 2 dollars to 1 pound and 1,000 lira to 1 dollar, the pound/lira cross-rate is 2,000 lira to the pound.

Cross-Selling:

The practice of placing products that are linked together in the consumer's mind next to each other on a retailer's shelves; for example, the bacon next to the eggs, or the ties next to the shirts. Also, the attempt to sell one product to a customer who has already bought something completely different from the same seller - when a bank that gave you a loan attempts to sell you insurance as well.

Cross-Subsidising:

Purposely selling one product at a loss in the knowledge that is being subsidised by another; for example, a café selling coffee at a low price to entice customers in to buy its cakes at a high price.

"Crossing the Rubicon":

"Crossing the Rubicon" is a popular idiom meaning to pass a point of no return. It refers to Caesar's 49 BC crossing of the river, which was considered an act of war.

Crossover:

Music: the adaptation of a musical style, as by blending elements of two or more styles or categories, to appeal to a wider audience.

Automotive: a mixture of a stationcar and a SUV.

Crossword:

A puzzle in which an arrangement of numbered squares is to be filled with words running both across and down in answer to correspondingly numbered clues.

Croupier:

A Croupier or dealer is a casino employee who takes and pays out bets or otherwise assists at a gambling table. In American usage, dealer may imply a card game, but this is not always the case. For example it is common to refer to a craps dealer.

Crowd Funding:

Crowd Funding (sometimes called crowd financing or crowd sourced capital) describes the collective cooperation, attention and trust by people who network and pool their money together, usually via the Internet, in order to support efforts initiated by other people or organizations.

Crowd Surfing:

The action or diversion of being passed by hand above a densely packed crowd, as at a rock concert.

Crowdsourcing:

Crowdsourcing is a neologism for the act of taking a task traditionally performed by an employee or contractor, and outsourcing it to an undefined, generally large group of people or community in the form of an open call. For example, the public may be invited to develop a new technology, carry out a design task (also known as community-based design and distributed participatory design), refine or carry out the steps of an algorithm, or help capture, systematize or analyze large amounts of data.

The term has become popular with business authors and journalists as shorthand for the trend of leveraging the mass collaboration enabled by Web 2.0 technologies to achieve business goals. However, both the term and its underlying business models have attracted controversy and criticism.

Crude Oil

The oil produced from a reservoir, after associated gas is removed in separation. Crude Oil is a fossil fuel formed by plant and animal matter several million years ago.

Cruise:

To sail or travel about, as for pleasure or reconnaissance.

To go or move along, especially in an unhurried or unconcerned fashion.

Informal: to move leisurely about an area in the hope of discovering something.

Slang: to look for a sexual partner, as in a public place.

Crunch:

To chew with a noisy crackling sound.

Slang: to perform operations on; manipulate or process (numerical or mathematical data).

A period of financial difficulty characterized by tight money and unavailability of credit.

Crusader:

Any of the military expeditions undertaken by European Christians in the 11th, 12th, and 13th centuries to recover the Holy Land from the Muslims.

A vigorous concerted movement for a cause or against an abuse.

Crypto-:

From Greek kruptos, hidden, from kruptein, to hide.

Secret, hidden, or concealed.

Crypto Officer (ICANN):

Read about the rules regarding ICANN's appointment of "Crypto Officers" and a "Recovery Key Share Holder" here.

Cryptography:

The process or skill of communicating in or deciphering secret writings or ciphers.

Secret writing.

Cryptonym:

A code name or Cryptonym is a word or name used clandestinely to refer to another name or word. Code names are often used for military purposes, or in espionage. They may also be used in industry to protect secret projects and the like from business rivals.

Crystal Ball:

A globe of quartz crystal or glass in which images, especially those believed to portend the future, are supposedly visible to fortune tellers.

A vehicle or technique for making predictions.

CSP:

Short for: Carrier Service Provider. A mobile network operator (MNO), also known as mobile phone operator (or simply mobile operator or mobo ), carrier service provider (CSP), wireless service provider, wireless carrier, mobile phone operator, or cellular company, is a telephone company that provides services for mobile phone subscribers.

CSR:

Short for: Corporate Social Responsibility. CSR is also known as corporate responsibility, corporate citizenship, responsible business and corporate social performance' is a form of corporate self-regulation integrated into a business model. Ideally, CSR policy would function as a built-in, self-regulating mechanism whereby business would monitor and ensure their adherence to law, ethical standards, and international norms. Business would embrace responsibility for the impact of their activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere. Furthermore, business would proactively promote the public interest by encouraging community growth and development, and voluntarily eliminating practices that harm the public sphere, regardless of legality. Essentially, CSR is the deliberate inclusion of public interest into corporate decision-making, and the honoring of a triple bottom line: People, Planet, Profit.

The practice of CSR is subject to much debate and criticism. Proponents argue that there is a strong business case for CSR, in that corporations benefit in multiple ways by operating with a perspective broader and longer than their own immediate, short-term profits. Critics argue that CSR distracts from the fundamental economic role of businesses; others argue that it is nothing more than superficial window-dressing; others argue that it is an attempt to pre-empt the role of governments as a watchdog over powerful multinational corporations.

CT-Scanning:

Short for: Computed Tomography. CT is a medical imaging method employing tomography. Digital geometry processing is used to generate a three-dimensional image of the inside of an object from a large series of two-dimensional X-ray images taken around a single axis of rotation. The word "tomography" is derived from the Greek tomos (slice) and graphein (to write). Computed tomography was originally known as the "EMI scan" as it was developed at a research branch of EMI, a company best known today for its music and recording business. It was later known as computed axial tomography (CAT or CT Scan) and body section röntgenography.

CT produces a volume of data which can be manipulated, through a process known as "windowing", in order to demonstrate various bodily structures based on their ability to block the X-ray/Röntgen beam.

Cuba Clause:

The so-called "Cuba Clause" allows the situs and proper law of a trust to be transferred from one jurisdiction to another.

Cubicle:

A small compartment, as for work or study.

A small sleeping compartment, especially within a dormitory.

Cue Card:

A large card held out of the audience's sight, bearing words or dialogue in large letters as an aid for a speaker or actor chiefly in television broadcasting.

Cul-de-Sac:

A dead-end street; an impasse.

Cult:

Obsessive, especially faddish, devotion to or veneration for a person, principle, or thing.

Followers of an exclusive system of religious beliefs and practices.

Followers of an unorthodox, extremist, or false religion or sect who often live outside of conventional society under the direction of a charismatic leader.

A religion or sect that is generally considered to be unorthodox, extremist, or false; "it was a satanic Cult".

Culture:

The unique ways of doing things and of thinking about things that differentiate one organisation from another. These are influenced by the organisation's history (by notorious disasters, for example),by its more powerful managers ("Remember P.J.?") and by its habits (who gets access to the corporate car park).

Cum Dividend:

A share that is being sold together with the rights to a dividend that has been announced by the company but not yet paid.

Cumulative Voting (U.S.):

Cumulative Voting is a voting right which, when applicable, is intended to preserve the voting strength of minority shareholders. For example, if John has 25 voting shares and there are three directors to be elected, John has 75 votes which he may allocate in any manner chooses. In some states, Cumulative Voting exists unless the articles reject it. In other states, Cumulative Voting does not exist unless the artciles permit it.

Cup:

A small open container, usually with a flat bottom and a handle, used for drinking.

A decorative cup-shaped vessel awarded as a prize or trophy.

Cupid:

Roman Mythology: the god of love; the son of Venus.

A representation of Cupid as a naked cherubic boy usually having wings and holding a bow and arrow, used as a symbol of love.

Curator:

One who manages or oversees, as the administrative director of a museum collection or a library.

Curfew:

A regulation requiring certain or all people to leave the streets or be at home at a prescribed hour.

Currency:

The denomination of the notes and coins in circulation in an economy. The UK Currency is the pound sterling; the US currency is the dollar; the new European currency is the euro.

Current Account:

A bank account, known in the United States as a checking account, the funds of which are used mainly for the purposes of money transmission. Checks are drawn on current accounts, and standing orders are debited against them. Current accounts rarely pay significant rates of interest on credit balances.

Current Asset:

Assets on a company's balance sheet that are likely to be sold or transferred (if they are financial assets) during the next accounting period. Current assets include things like cash, stock and accounts receivable.

Current Cost:

The present market value of an asset.

Current Ratio:

The ratio of a firm's current assets to its current liabilities (that is, its short-term loans and trade debts). The ratio is used as an indicator of a company's ability to pay its debts on time, and thus of its liquidity.

Curriculum:

All the courses of study offered by an educational institution.

A group of related courses, often in a special field of study.

Cursor:

This blinking indicator shows you where you are in your file.

Curtsy:

A Curtsey (also spelled Curtsy) is a traditional gesture of greeting, in which a girl or woman bends her knees while bowing her head. It is the female equivalent of male bowing in Western cultures.

Custom:

A practice followed by people of a particular group or region.

A habitual practice of a person.

Law: a common tradition or usage so long established that it has the force or validity of law.

Customer:

A person of organization who buys finished goods or services, and at whom, therefore, all industrial activity is directed.

Customer Care:

A systematic attempt by an organisation to take greater care of its customers, and to teach its employees the value of so doing.

Customized:

A product or service that is adapted specially to suit an individual customer.

Customs Duty:

A tax imposed on imported goods.

Customs Union:

An alliance of a number of countries that agree to remove customs and excise controls on goods and services that pass among them.

Cutting-Edge:

The leading position in any movement or field.

CV:

Short for: Curriculum Vitae. Résumé. Course of your career.

Cyber Attack:

Also known as Cyber War. A successful one is generally seen as targeting vulnerable computers and making them malfunction or resulting in disrupted flows of data that disable businesses, financial institutions, medical institutions, and government agencies. For example, cyber exploits that alter credit card transaction data at e-commerce Websites could cause the altered information to spread into banking systems — thus eroding public confidence in the financial sector. The same rippling effect could be seen in computer systems used for global commerce. In short, a cyber attack has the potential to create extreme economic damage that is out of proportion to the relatively low cost of initiating the attack.

Cyber Attacks can also target applications and databases. It is important to know that some of the most successful cyber attacks have not disrupted data or the computer's functioning; instead, they involve information theft with little evidence of the attack being left behind.

Although some security experts believe that terrorists will shy away from using cyber attacks to create havoc against a targeted nation because it would involve less drama and media attention as compared to a physical bombing or a chemical attack, thus saving the Internet for surveillance and espionage, other experts believe that terrorists could induce a coordinated terrorist attack using the Internet and bringing down critical infrastructures. The result could be a cyber Apocalypse.

Cyberculture:

Cyberculture is the culture that has emerged, or is emerging, from the use of computer networks for communication, entertainment and business.

Cybersex:

Cybersex, computer sex, internet sex or net sex is a virtual sex encounter in which two or more persons connected remotely via a computer network send one another sexually explicit messages describing a sexual experience. It is a form of role-playing in which the participants pretend they are having actual sexual relations. In one iteration, this fantasy sex is accomplished by the participants describing their actions and responding to their chat partners in a mostly written form designed to stimulate their own sexual feelings and fantasies. Cybersex may also be accomplished through the use of avatars in a multiuser software environment.

Cybersex sometimes includes real life masturbation. The quality of a cybersex encounter typically depends upon the participants' abilities to evoke a vivid, visceral mental picture in the minds of their partners. Imagination and suspension of disbelief are also critically important. Cybersex can occur either within the context of existing or intimate relationships, e.g. among lovers who are geographically separated, or among individuals who have no prior knowledge of one another and meet in virtual spaces or cyberspaces and may even remain anonymous to one another. In some contexts cybersex is enhanced by the use of webcams to transmit real-time video of the partners.

Cyberspace:

The word "Cyberspace" (from cybernetics and space) was coined by science fiction novelist and seminal cyberpunk author William Gibson in his 1982 story "Burning Chrome" and popularized by his 1984 novel Neuromancer. The portion of Neuromancer cited in this respect is usually the following:

"Cyberspace. A consensual hallucination experienced daily by billions of legitimate operators, in every nation, by children being taught mathematical concepts... A graphic representation of data abstracted from banks of every computer in the human system. Unthinkable complexity. Lines of light ranged in the nonspace of the mind, clusters and constellations of data. Like city lights, receding."

The scientific definition: Cyberspace (from Greek: kyberne-te-s meaning "steersman", "governor", "pilot", or "rudder") is the global domain of electromagnetics as accessed and exploited through electronic technology and the modulation of electromagnetic energy to achieve a wide range of communication and control system capabilities. The term is rooted in the science of cybernetics and Norbert Wiener’s pioneering work in electronic communication and control science, a forerunner to current information theory and computer science. Through its electromagnetic nature, cyberspace integrates a number of capabilities (sensors, signals, connections, transmissions, processors, controllers) and generates a virtual interactive experience accessed for the purpose of communication and control regardless of a geographic location. In pragmatic terms, cyberspace allows the interdependent network of information technology infrastructures (ITI), telecommunications networks—such as the internet, computer systems, integrated sensors, system control networks and embedded processors and controllers common to global control and communications. As a social experience, individuals can interact, exchange ideas, share information, provide social support, conduct business, direct actions, create artistic media, play games, engage in political discussion, and so on. The term was coined by the cyberpunk science fiction author William Gibson.[1] Now ubiquitous, the term has become a conventional means to describe anything associated with computers, information technology, the internet and the diverse internet culture. Cyberspace is recognized as part of the US National Critical Infrastructure.

Cyborg:

A Cyborg is a cybernetic organism (i.e., an organism that has both artificial and natural systems).

Cycle:

An interval of time during which a characteristic, often regularly repeated event or sequence of events occurs.

Cyclical:

The occurrence of events in accordance with a cycle, in particular, the business cycle. A Cyclical stock is one that rises and falls in line with the rhythms of the business cycle.

Cynicism:

An attitude of scornful or jaded negativity, especially a general distrust of the integrity or professed motives of others.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

- D -

D&O:

A legal award of monetary compensation to a person or business who has suffered loss or injury caused by another. For example, a business may have suffered a loss as a result of a breach of contract, or an employee may have been injured as a result of using an unsafe piece of equipment at his or her place of work.

D-list:

A very minor celebrity according to The Ulmer Scale of bankability.

See also: the A-list.

Da Capo:

(Music): from the beginning. Used as a direction to repeat a passage.

DAB:

Short for: Digital Audio Broadcasting, also known as Eureka 147. DAB is a digital radio technology for broadcasting radio stations, used in several countries, particularly in the UK and Europe. As of 2006, approximately 1,000 stations worldwide broadcast in the DAB format.

The DAB standard was designed in the 1980s, and receivers have been available in many countries for several years. Proponents claim the standard offers several benefits over existing analogue FM radio, such as more stations in the same broadcast spectrum, and increased resistance to noise, multipath, fading, and co-channel interference. However, listening tests carried out by experts in the field of audio have shown that the audio quality on DAB is lower than on FM in the UK on stationary receivers, due to 98% of stereo stations using a bit rate of 128 kbit/s with the MP2 audio codec, which requires double that amount to achieve perceived CD quality.

An upgraded version of the system was released in February 2007, which is called DAB+. This is not backward-compatible with DAB, which means that DAB-only receivers will not be able to receive DAB+ broadcasts. DAB+ is approximately twice as efficient as DAB due to the adoption of the AAC+ audio codec, and DAB+ can provide high quality audio with as low as 64kbit/s. Reception quality will also be more robust on DAB+ than on DAB due to the addition of Reed-Solomon error correction coding.

Also visit: WorldDAB.

Damage Control:

An effort to minimize or curtail damage or loss.

Damages:

A legal award of monetary compensation to a person or business who has suffered loss or injury caused by another. For example, a business may have suffered a loss as a result of a breach of contract, or an employee may have been injured as a result of using an unsafe piece of equipment at his or her place of work.

Dance Card:

A Dance Card is used by a woman to record the names of the gentlemen with whom she intends to dance each successive dance at a formal ball.

In modern times the expression "dance card" is often used metaphorically, as when someone says "pencil me into your dance card," meaning "find some time to spend with me", or, conversely, someone's "dance card is full" implies they have no time for, or interest in another person.

Dandy:

A man who affects extreme elegance in clothes and manners.

Daredevil:

One who is recklessly bold.

DAT:

Short for: Digital Audio Tape. DAT or R-DAT is a signal recording and playback medium developed by Sony and introduced in 1987.

Data:

In computer science, Data is anything in a form suitable for use with a computer. Data is often distinguished from programs. A program is a set of instructions that detail a task for the computer to perform. In this sense, data is thus everything that is not program code.

Database:

A collection of information stored electronically on a computer.

Data Mining:

The use of sophisticated computer programs to search systematically through a large database. Such programs are particularly useful to marketing departments which want to identify a subset of a large population (all the males in Arkansas, for instance, whose birthdays are next Monday).

Data Warehousing:

The process of organizing the storage of large quantities of electronic data in such a way that it best meets the needs of the organization to whom It belongs.

Data Protection:

The right of individuals to have access to information about themselves that is held by other parties, such as financial institutions, credit-rating agencies or government offices. Individuals usually have to submit a formal request to gain access to the information. Such rights are established in many countries by so-called data protection legislation.

Date:

An engagement to go out socially with another person, often out of romantic interest.

One's companion on such an outing.

Date Rape Drugs:

See also: Rohypnol.

Date Stamp:

A mark on perishable goods indicating the date by which they should be sold, and also the date by which they should be consumed. In many countries date stamping is required by law.

Dating:

An engagement to go out socially with another person, often out of romantic interest.

Dauphin of France:

The Dauphin of France (French: Dauphin de France)—strictly, The Dauphin of Viennois (Dauphin de Viennois)—was the title given to the heir apparent of the throne of France from 1350 to 1791, and from 1824 to 1830. The word is literally the French for Dolphin, as a reference to the animal they bore on their flag.

Dawn Raid:

The purchase in the early hours of the morning, as soon as the stock market opens, of a substantial chunk of a company's shares, frequently to strengthen a subsequent takeover bid. Hence, any early-morning business practice that is designed to catch someone (especially a competitor) unawares.

Day Trader:

Very active stock trader who holds positions for a very short time and makes several trades each day.

Daylight Saving Time:

Daylight Saving Time. DST is the practice of temporarily advancing clocks so that afternoons have more daylight and mornings have less.

Visit: summer time.

De Facto:

De Facto is a Latin expression that means "by [the] fact". In law, it is meant to mean "in practice but not necessarily ordained by law" or "in practice or actuality, but without being officially established".

De Jure:

De Jure (in Classical Latin de iure) is an expression that means "concerning law", as contrasted with de facto, which means "concerning fact".

DEA:

Short for: Drug Enforcement Agency (U.S.).

Dead Man Walking:

A term traditionally used to describe a person currently alive but facing imminent death, such as a death row inmate awaiting execution.

Dead Man's Hand:

The Dead Man's Hand is a two-pair poker hand, namely "aces and eights". The hand gets its name from the legend of it being the five-card-draw hand held by Wild Bill Hickok at the time of his murder (August 2, 1876). It is accepted that the hand included the aces and eights of both the black suits; although his biographer, Joseph Rosa, says no contemporary citation for his hand has been found, the "accepted version is that the cards were the ace of spades, the ace of clubs, two black eights (clubs and spades), and either the jack of diamonds or the queen of diamonds as the "kicker". The term, before the murder of Hickok, referred to a variety of hands. The earliest found reference to a "dead man's hand" is 1886, where it was described as "three jacks and a pair of tens."

There are various claims as to the identity of Hickok's fifth card and there is also some reason to believe that he had discarded one card. The draw was interrupted by the shooting and he never got the fifth card he was due.

The Stardust in Las Vegas had a 5 of diamonds on display as the fifth card; in the HBO television series Deadwood, a 9 of diamonds is used; the modern town of Deadwood, South Dakota also uses the 9 of diamonds in displays; and Ripley's Believe it or Not shows a queen of clubs. Saloon no. 10 in Deadwood, South Dakota, the saloon in which Wild Bill Hickock was shot while holding the infamous "dead man's hand," shows the fifth card as the 9 of diamonds. At least two of John Ford's films feature the aces and eights hand as a foreshadowing of death. In Stagecoach (1939), the hand is held by Luke Plummer (Tom Tyler), soon to be shot by the Ringo Kid (John Wayne) while in The Man Who Shot Liberty Valance (1962), Liberty Valance draws the hand just prior to his death.

Deadline:

A time scheduled for the completion of a task commonly used to describe the time by which journalists must file their stories to their newspapers. If Deadline that has been set in a contract is not met, legal consequences may follow.

Deal:

A business transaction; an agreement, especially one that is mutually beneficial.

Games: distribution of playing cards; the right or turn of a player to distribute the cards; the playing of one hand.

Informal: sale favorable especially to the buyer; a bargain.

Treatment received: raw deal; a fair deal.

The act or a round of apportioning or distributing.

Dealer:

A person who deals in goods or services, buying them in his own right to sell them on to someone else. Contrast with a broker, who never takes title to the goods he is broking.

Death and Taxes:

"Certainty? In this world nothing is certain but death and taxes." - Benjamin Franklin quote.

Debauchery:

Extreme indulgence in sensual pleasures.

Debenture:

An unsecured bond backed only by the general credit of the issuing corporation.

Debit Card:

A rectangular plastic card with a black magnetic strip on the back that can be used to purchase goods and services. A debit card is a bit like a credit card, but with one crucial difference. A debit card pays for the goods immediately out of a bank account somewhere. If there is no credit in the account the purchase will not be authorized. A credit card, however, allows payment to be made later and provides the user with a loan to make the purchase.

Debit, Credit Card:

Almost as tricky to get these days as the good old "Credit, Credit Card", a Debit Card is directly tied to a bank account. Whatever charges the user runs up are debited to the bank account, and monthly statements do not carry a remittance slip. The same account may have a checkbook tied to it as well. Credit as such, however, is not extended since you are not allowed to use the card if the balance on the bank account wanders into the red.

Debriefing:

A management practice in which an employee describes their experience (with, say, a potential overseas customer) to others within their organization. The idea is that everyone should learn from the experience of each individual. This is at the heart of a learning organization.

Debt:

An obligation on a person or organization to pay something (usually money) to another person or organization.

Debt Ceiling:

The maximum borrowing power of a governmental entity.

Debt-Equity Ratio:

The ratio of a company's debt to its equity, more commonly known as gearing, or in the United States as leverage. If the ratio is high, banks are reluctant to lend the company more money.

Debt Service:

The ability of an organization (be it a company or a country) to service its debts - that is, to pay interest and capital as and when due - out of its cash flow.

Debtor:

A person or organization that owes somebody something.

Debut:

A first public appearance, as of a performer.

The formal presentation of a young woman to society.

Débutante:

A young woman making a formal debut into society.

Decadence:

Decadence can refer to a personal trait, or to the state of a society (or segment of it). Used to describe a person's lifestyle, it describes a lack of moral and intellectual discipline, or in the Concise Oxford Dictionary: "a luxurious self-indulgence". In a society, it describes corrosive decline due to a perceived erosion of necessary moral traditions. (A society that discards unnecessary and outmoded values would not be considered decadent, although perceptions of "unnecessary and outmoded" significantly vary.) Due to arguments over the nature of morality, whether a society is decadent or not is a matter of debate, though certain historical societies (such as ancient Rome near its end) are generally held to have been decadent, as decadence often leads to objective decline.

Decentralization:

The process of moving corporate functions (and the decision-making powers that go with them) away from a company's head office. Many companies are highly decentralized in some respects (say, marketing) and highly centralized in others (accounts or human resources).

Decibel (dB):

The Decibel (dB) is a logarithmic unit of measurement that expresses the magnitude of a physical quantity (usually power or intensity) relative to a specified or implied reference level. Since it expresses a ratio of two quantities with the same unit, it is a dimensionless unit. A decibel is one tenth of a bel, a seldom-used unit.

The Decibel is useful for a wide variety of measurements in science and engineering (specifically, acoustics and electronics) and other disciplines. It confers a number of advantages, such as the ability to conveniently represent very large or small numbers, a logarithmic scaling that roughly corresponds to the human perception of, for example, sound and light, and the ability to carry out multiplication of ratios by simple addition and subtraction.

The Decibel symbol is often qualified with a suffix, which indicates which reference quantity or frequency weighting function has been used. For example, "dBm" indicates that the reference quantity is one milliwatt, while "dBu" is referenced to 0.775 volts RMS.

Decision Tree:

A diagram that illustrated the consequences of making different decisions, and of the decisions that flow from those consequences.

Deckchair:

A folding chair for use out of doors, consisting of a wooden frame suspending a length of canvas.

Declaration:

An explicit, formal announcement, either oral or written.

A statement of taxable goods or of properties subject to duty.

Declining Balance:

A method of depreciation that depreciates an asset by a fixed percentage of its outstanding value at the end of each year, instead of by a fixed percentage of its original value.

Decorum:

Appropriateness of behavior or conduct; propriety.

The conventions or requirements of polite behavior.

The appropriateness of an element of an artistic or literary work, such as style or tone, to its particular circumstance or to the composition as a whole.

Decoupage:

The technique of decorating a surface with cutouts, as of paper.

Decree:

An authoritative order having the force of law.

Deductible:

An expense that can be deducted from a company's revenue for the purposes of calculating its tax liability.

Deelnemingsvrijstelling:

Substantial Holding Company (in the Netherlands).

Deep Discount:

A large discount on the price of goods or services, probably more than 25%.

Deep Linking:

Deep Linking, on the World Wide Web, is making a hyperlink that points to a specific page or image on a website, instead of that website's main or home page. Such links are called Deep Links.

Defamation:

A false accusation of an offense or a malicious misrepresentation of someone's words or actions.

Default:

Not legally binding, as in defective title to a property. A defective title may have been obtained fraudulently, or there may have been an error in drawing up the contract.

Defective goods are those that do not meet the standard that a consumer might reasonably expect. In most countries a consumer is legally entitled to exchange defective goods or obtain a refund.

A standard hardware or software setting.

Law: failure to make a required court appearance.

Defector:

A person who repudiates his or her country when beyond its jurisdiction or control.

Deferred:

The postponement of a payment (or receipt) from one accounting period into another; for example, Deferred tax.

Deferred Share:

A share in a company that receives no payment in the event of a liquidation until all preference and ordinary shareholders have been paid the nominal value of their shares in full. Deferred shares are usually held by people who have a special relationship with the company, such as its founders.

Deficit:

An excess of spending over revenue. This may be by a government (as in the federal budget deficit), by a country (as in a trade deficit), or by a company (which then needs to fund its deficit).

Deflation:

An across-the-board decrease in prices. Falling prices are dangerous for business since they can result in acompany having to sell its output for less that its cost.

Degree:

One of a series of steps in a process, course, or progression; a stage.

Relative social or official rank, dignity, or position.

A unit division of a temperature scale.

An academic title given by a college or university to a student who has completed a course of study.

Deity:

A god or goddess.

Any supernatural being worshipped as controlling some part of the world or some aspect of life or who is the personification of a force.

Déjà Vue:

The experience of thinking that a new situation had occurred before.

Delayering:

The removal of layers of management from the middle levels of an organization, thus flattening the organization and shortening the lines of communication within it.

Deleb:

Deleb is a colloquialism for a deceased celebrity.

Delegation:

The transfer of authority from one person to another (who is generally lower down the corporate hierarchy). Delegation involves the transfer of authority but not of responsibility. Empowerment attempts to transfer both.

Delinquency:

In business, the failure to make payments as and when they fall due.

Delisting:

The removal of a quoted share from a stock exchange's list, usually for failing to follow the rules of the exchange. A company's shares may also be delisted if the company has been taken over by another and has ceased to have an independent existence.

Delivery:

The transfer of the title to an asset from one owner to another. Thus a delivery note is the document authorizing the transfer; the delivery date is the date on which the transfer formally takes places.

Demand:

A fundamental concept in economics (see also: supply). The extent to which consumers are prepared to pay for goods and services. It is also the right to instantaneous gratification, as in payable on demand or demand deposit - money in an account that can be withdrawn on demand.

Dementia:

Dementia (meaning "deprived of mind") is a serious loss of cognitive ability in a previously-unimpaired person, beyond what might be expected from normal aging. It may be static, the result of a unique global brain injury, or progressive, resulting in long-term decline due to damage or disease in the body. Although Dementia is far more common in the geriatric population, it may occur in any stage of adulthood.

Demerger:

The unravelling of a merger, or the separation of companies (or of business units) that are being run under one corporate umbrella.

Demimonde:

A class of women kept by wealthy lovers or protectors; women prostitutes considered as a group.

A group whose respectability is dubious or whose success is marginal.

Democracy:

Democracy is a system of government in which either the actual governing is carried out by the people governed (direct democracy), or the power to do so is granted by them (as in representative Democracy).

Demographics:

The study of populations according to social characteristics such as their age, income, familiarize, and so on. Demographics is particularly helpful to advertisers and marketing departments.

Demon:

An evil supernatural being; a devil.

A persistently tormenting person, force, or passion.

One who is extremely zealous, skillful, or diligent.

Denim:

A coarse twilled cloth, usually cotton, used for jeans, overalls, and work uniforms.

Denomination:

The number of units of a single note or coin; for example, 1 D-mark, 10 francs, 100 dollars.

Department Store:

A large retail outlet that stocks a wide range of goods, from kitchen utensils to make-up. Traditionally located in the center of big cities, department stores have been hit by the growth of out-of-town shopping malls and of city-center rents.

Deposit:

There are several meanings:

Money left as security before the receipt of a service, as when renting an apartment.

Money left with a bank for safe-keeping.

Raw materials found underground, such as mineral deposits.

Deposit Account:

An account at a bank in which a customer leaves money for some period of time and on which the earns interest.

Deposit Protection:

A form of insurance which covers depositors against the loss of their money should their bank go bust. Deposit protection schemes are usually backed by the state, and they usually over only a percentage of the total deposits.

Depreciation:

The loss of an asset's value as a result of wear and tear and the passage of time. Companies are allowed to set off this amount against their taxable profits - in theory enabling them to put aside untaxed funds with which to replace the depreciating asset at the end of its useful life.

Depression:

A prolonged and steep decline in a country's GNP, a period when much industrial activity ceases.

Deregulation:

The removal of government regulations and of red tape that restrict the ability of firms within an industry to compete freely. Industries such as telecoms, banking and aviation have been considerably deregulated in recent years.

Derivatives:

Derivatives are financial contracts, or financial instruments, whose prices are derived from the price of something else (known as the underlying). The underlying price on which a derivative is based can be that of an asset (e.g., commodities, equities (stock), residential mortgages, commercial real estate, loans, bonds), an index (e.g., interest rates, exchange rates, stock market indices, consumer price index (CPI) — see inflation derivatives), or other items. Credit derivatives are based on loans, bonds or other forms of credit.

The main types of derivatives: are forwards, futures, options, and swaps.

Derivatives can be used to mitigate the risk of economic loss arising from changes in the value of the underlying. This activity is known as hedging. Alternatively, derivatives can be used by investors to increase the profit arising if the value of the underlying moves in the direction they expect. This activity is known as speculation.

- also named "the financial weapons of mass destruction" by 'The Oracle of Omaha' investment guru Warren Buffet.

Derived Demand:

Demand for things that occurs because of the demand for other things. Thus the demand for capital goods can be said to be derived from the demand for consumer goods. Once consumers start spending, producers begin to invest in plant and equipment.

Derogatory:

Expressive of low opinion.

Déroute:

Total collapse.

DES:

Short for: Department of Education Standards (United Kingdom).

Design:

A graphic representation, especially a detailed plan for construction or manufacture.

The purposeful or inventive arrangement of parts or details.

A plan; a project.

A secretive plot or scheme.

Design Hotel:

A hotel that is designed around a theme.

See also: boutique hotel.

Designer Drug:

A drug with properties and effects similar to a known hallucinogen or narcotic but having a slightly altered chemical structure, especially such a drug created in order to evade restrictions against illegal substances.

Designer Label:

The term Designer Label refers to clothing and other personal accessory items sold under an often prestigious/A> marquee/A> which is commonly named after a designer. The term is most often only applied to luxury items.

Desktop Publishing:

Using a collection of computers, software and printers that can fit on a desk in order to produce publications of a quality that used to be possible only in printing plants.

Destiny:

The inevitable or necessary fate to which a particular person or thing is destined; one's lot.

A predetermined course of events considered as something beyond human power or control.

The power or agency thought to predetermine events.

Détente:

The easing of tensions or strained relations (especially between nations), as by agreement, negotiation, or tacit understandings.

Detox:

Treatment designed to rid the body of poisonous substances, esp. alcohol and drugs.

Deus Ex Machina:

Any active agent who appears unexpectedly to solve an insoluble difficulty.

Devaluation:

A lowering of the value of a country's currency vis-à-vis other countries' currencies. This can be done either by market forces or by government forces.

Developer:

Someone who adds value to land by building on it or by otherwise turning it into an asset that can produce a stream of income.

Device:

A contrivance or an invention serving a particular purpose, especially a machine used to perform one or more relatively simple schemetasks.

A technique or means; a plan or scheme, especially a malign one.

A literary contrivance, such as parallelism or personification, used to achieve a particular effect.

A decorative design, figure, or pattern, as one used in embroidery.

A graphic symbol or motto, especially in heraldry.

Devil's Advocate:

In common parlance, a Devil's Advocate is someone who takes a position he or she does not agree with for the sake of argument. This process can be used to test the quality of the original argument and identify weaknesses in its structure.

Diagram:

A drawing intended to explain how something works; a drawing showing the relation between the parts.

Dialect:

The usage or vocabulary that is characteristic of a specific group of people.

Dialogue:

A conversation between two or more people.

Conversation between characters in a drama or narrative.

An exchange of Idea or opinions.

Diary:

A daily record, especially a personal record of events, experiences, and observations; a journal.

A book for use in keeping a personal record, as of experiences.

Diatonic:

Of or using only the seven tones of a standard scale without chromatic alterations.

Dictaphone:

A trademark used for an apparatus that records and reproduces dictation for transcription.

Diet:

The usual food and drink of a person or animal.

A regulated selection of foods, as for medical reasons or cosmetic weight loss.

"Different Strokes for Different Folks":

This idiom means that different people do things in different ways that suit them.

Differentiation:

The process of establishing the way in which a company's products or services differ from those of its rivals (how Pepsi tastes different from Coca-Cola, for example), and then reinforcing that difference in the consumer's mind by advertising and promotion.

Digestive:

Relating to or aiding digestion.

Functioning to digest food.

Digital:

The representation of data by a series of digits. In a digital computer, information is transmitted as a row of binary digits, 0 or 1, represented by "on" or "off". In an analog computer, information is represented by some variable physical property (such as an alectric voltage).

Digital Fingerprint:

Digital Fingerprinting is a technology to protect multimedia from unauthorized redistribution. It embeds a unique ID into each user's copy, which can be extracted to help identify culprits when an unauthorized leak is found.

Digital Signal:

A signal in which the original information is converted into a string of bits before being transmitted. A radio signal, for example, will be either on or off. Digital signals can be sent for long distances and suffer less interference than analog signals. The communications industry worldwide is in the midst of a switch to digital signals. Sound storage in a compact disc is in digital form.

Digital Signature:

A Digital Signature or Digital Signature Scheme is a mathematical scheme for demonstrating the authenticity of a digital message or document. A valid Digital Signature gives a recipient reason to believe that the message was created by a known sender, and that it was not altered in transit. Digital Signatures are commonly used for software distribution, financial transactions, and in other cases where it is important to detect forgery and tampering.

Digital Signatures are often used to implement electronic signatures, a broader term that refers to any electronic data that carries the intent of a signature, but not all electronic signatures use Digital Signatures. In some countries, including the United States, and in the European Union, electronic signatures have legal significance. However, laws concerning electronic signatures do not always make clear whether they are digital cryptographic signatures in the sense used here, leaving the legal definition, and so their importance, somewhat confused.

Digital Signatures employ a type of asymmetric cryptography. For messages sent through an insecure channel, a properly implemented Digital Signature gives the receiver reason to believe the message was sent by the claimed sender. Digital Signatures are equivalent to traditional handwritten signatures in many respects; properly implemented Digital Signatures are more difficult to forge than the handwritten type. Digital Signature schemes in the sense used here are cryptographically based, and must be implemented properly to be effective. Digital Signatures can also provide non-repudiation, meaning that the signer cannot successfully claim they did not sign a message, while also claiming their private key remains secret; further, some non-repudiation schemes offer a time stamp for the Digital Signature, so that even if the private key is exposed, the signature is valid nonetheless. Digitally signed messages may be anything representable as a bitstring: examples include electronic mail, contracts, or a message sent via some other cryptographic protocol.

See also: signature.

Dignitary:

A person of high rank or position.

Dignity:

The quality or state of being worthy of esteem or respect.

Inherent nobility and worth.

The respect and honor associated with an important position.

Dilemma:

A situation that requires a choice between options that are or seem equally unfavorable or mutually exclusive.

Dilute:

To reduce the value of existing shares in a company by issuing new shares at a price lower than the shares' current market value.

Diminishing Returns:

The phenomenon whereby the addition of extra resources to a production process fails to produce the same additional value. The law of diminishing returns is said to have set in.

Diner:

A small, usually inexpensive restaurant with a long counter and booths and housed in a building designed to resemble a dining car.

Dinghy:

A Dinghy is a type of small boat, often carried or towed by a larger vessel. The term can also refer to small racing yachts or recreational open sailing boats. Utility dinghies are usually rowboats or have an outboard motor, but some are rigged for sailing. They are used for off-ship excursions from larger boats, outside of docking at suitably-sized ports or marinas. Because the smaller sailing dinghy responds more quickly to maneuvers, whether correct or incorrect, it is more suitable for beginner training in sailing than full-sized sloops.

A small wheeled vehicle towed behind a motorhome is sometimes referred to as a dinghy, by analogy with the watercraft.

Diploma:

A document issued by an educational institution, such as a university, testifying that the recipient has earned a degree or has successfully completed a particular course of study.

A certificate conferring a privilege or honor.

An official document or charter.

Diploma Mill:

A Diploma Mill (also known as a degree mill) is an organization that awards academic degrees and diplomas with substandard or no academic study and without recognition by official educational accrediting bodies. The purchaser can then claim to hold an academic degree, and the organization is motivated by making a profit. These degrees are often awarded based on vaguely construed life experience.

Diplomacy:

Diplomacy is the art and practice of conducting negotiations between representatives of groups or states. It usually refers to international Diplomacy, the conduct of international relations through the intercession of professional diplomat with regard to issues of peace-making, trade, war, economics and culture. International treaties are usually negotiated by diplomats prior to endorsement by national politicians.

In an informal or social sense, Diplomacy is the employment of tact to gain strategic advantage or to find mutually acceptable solutions to a common challenge, one set of tools being the phrasing of statements in a non-confrontational, or polite manner.

Diplomat:

A Diplomat is a person appointed by a state to conduct diplomacy with another state or international organization. The main functions of Diplomats revolve around the representation and protection of the interests and nationals of the sending state, as well as the promotion of information and friendly relations.

diplomatic pouch:

A mail pouch that is sealed shut and that is used to carry communications between a legation and its home office.

Direct Cost:

A cost that can be directly attributed to a particular production process. Direct costs rise in proportion to the number units produced.

Direct Debit:

An instruction from a customer to a bank requesting the bank to debit the customer's account with whatever sums are demanded by a named creditor. Direct debits make life easier (and therefore cheaper) for organizations like telephone and electric utilities which receive payments that are regular in time but irregular in amount.

Direct Mail:

The sale and promotion of goods and services by mail. Direct Mail is a fast-growing distribution channel in many countries, despite a widespread belief that most direct mail is thrown away unread.

Direct Marketing:

The selling of products and services directly to the final consumer by the original producer. Direct marketing cuts out intermediatries (such as shops) in the supply chain. But it often involves substantial costs in reaching the consumer in other ways; for example, by direct mail.

Direct Taxation:

Taxation that is imposed directly on an individual (for example, income tax) or a company (corporation tax). Contrast with indirect taxation.

Direction:

Management, supervision, or guidance of an action or operation.

Music: a word or phrase in a score indicating how a passage is to be played or sung.

An instruction or series of instructions for doing or finding something. Often used in the plural.

An authoritative indication; an order or command.

Director:

Strictly speaking, a member of the board of a company who has been properly appointed by the company's shareholders to look after their interest. In many companies, however, people have titles containing the work director even though they are not on the board. In this context, a director is no more than a senior manager.

Directory:

A book containing an alphabetical or classified listing of names, addresses, and other data, such as telephone numbers, of specific persons, groups, or firms.

Computer Science: a listing of the files contained in a storage device, such as a magnetic disk; a description of the various characteristics of a file, such as the layout of the fields in it.

A group or body of directors.

Dirty Float:

A government policy of generally allowing its currency's exchange rate to float freely according to market demand, but on occasions deciding to intervene in order to adjust the rate to suit other priorities. This is also known as a managed float.

Disambiguation:

To establish a unique semantic interpretation of something.

Disc Jockey:

A Disc Jockey (also known as Disk Jockey, DJ or Deejay) is a person who selects and plays recorded music for an audience. Originally, disk referred to phonograph records, while disc refers to the Compact Disc, and has become the more common spelling.

There are several types of Disc Jockeys. Radio DJs introduce and play music that is broadcast on AM, FM, shortwave, digital, or internet radio stations. Club DJs select and play music in bars, nightclubs, discothèques, at raves, or even in a stadium. Hip hop Disc Jockeys select and play music using multiple turntables, often to back up one or more MCs, and they may also do turntable scratching to create percussive sounds. In reggae, the Disc Jockey (deejay) is a vocalist who raps, "toasts", or chats over pre-recorded rhythm tracks while the individual choosing and playing them is referred to as a selector. Mobile Disc Jockeys travel with portable sound systems and play recorded music at a variety of events.

Discharge:

The fullfilment of (and release from) an obligation. In many countries the restrictions on people declared bankrupt apply only for a certain length of time. At the end of that time, the bankrupt is said to be discharged.

Discipline:

Training expected to produce a specific character or pattern of behavior, especially training that produces moral or mental improvement.

Control obtained by enforcing compliance or order; a systematic method to obtain obedience.

Punishment intended to correct or train.

A branch of knowledge or teaching.

Disclosure:

The legal requirement of companies to reveal information to certain parties at certain times. Hence, for example, a director must disclose to fellow directors if he has a financial interest in a company to which the board is about to award a contract.

Discount:

The verb to discount means to sell at a reduced price; the noun discount is the amount by which the price is reduced.

Discount Rate:

In general, the rate of interest that is represented by the discount to its value on maturity at which a financial instrument is sold. Thus if a $100 bond is due to be repaid in a year's time, and somebody is prepared to pay $95 for it today, the discount rate is the $5 discount at which the bond is being sold, divided by the $95 that is being paid for it (that is, 5.26%).

Discount Store:

A store selling a wide variety of goods, many of them at a discount to their normal retail price.

Discounted Cash Flow:

Popularly known as DCF, a method of calculating the present value of a future stream of income and/or capital. It discounts the future value of expected flows of cash in order to find their net present value.

Discretion:

The quality of being discreet; circumspection.

Ability or power to decide responsibly.

Freedom to act or judge on one's own.

Discretionary Trust:

A highly flexible arrangement in which the beneficiary has no fixed interest in any part of the income of the trust or its assets except perhaps at the termination of the trust. The Trustees usually hold the property and income for a broad class of beneficiaries to whom they distribute the assets at their discretion. However, the Trustees may be guided by an informal memorandum written by the settlor which outlines his wishes but has no legal status. One advantage of this arrangement is that benefits can be varied according to changes in circumstances with little difficulty. Another is that the beneficiary has a somewhat nebulous hope of receiving anything and therefore it is difficult for any creditors to find an interest to which to attach a liability.

Discrimination:

Treating someone differently because of a particular attribute that they have, such as their sex, their religion, or their colour. In many countries discrimination in the workplace is illegal.

Disinflation:

A slowing down in the rate of inflation. Not to be confused with deflation.

Disinformation:

Deliberately misleading information announced publicly or leaked by a government or especially by an intelligence agency in order to influence public opinion or the government in another nation.

Dissemination of such misleading information.

Disintermediation:

The process by which financial intermediaries are cut out of the business of allocating savings. This happens in a number of ways; for example, when companies raise equity directly from the public, or when governments promote savings schemes that attract money directly from consumers.

Disk:

The part of a computer where information is stored and which acts as its memory. Floppy Disks are light and detachable (but far from floppy) rectangular pieces of plastic and metal on which can be stored electronic data. They enable information to be transferred easily from one stand-alone computer to another. Optical Disks and compact Disks are disks that hold considerably more data than floppy disks. The non-detachable part of a computer's memory is called the hard disk.

Dismissal:

The ending of an individual's contract of employment with an organization. Depending on the nature of the dismissal (for example, by redundancy) the individual may be entitled to a lump sum on the termination of the contract. If individuals think that they have been unfairly dismissed they may have the right to sue their employer.

Display:

Something intended to communicate a particular impression.

Disposable Income:

Income (after taxes) that is available to you for saving or spending.

Dissenters' Rights (U.S.):

Dissenters' Rights or shareholder appraisal rights are a mechanism designed to protect minority shareholders. Business corporation laws prescribe the procedures by which these rights may be exercised. If a corporation proposes to sell substantially all of its assets or merge with another corporation, minority shareholders may be able to force the corporation to purchase their shares.

Dissolution / Liquidation:

Dissolution and Liquidation are procedures by which a corporation concludes its activities and prepares to liquidate its assets for the purpose of paying bills and creditors, and if funds remain, make distributions to shareholders. Dissolution can be voluntary, initiated by the corporation, or involuntary, initiated by creditors. When in dissolution, activities of the corporation must be geared to winding up corporate business, not expanding it.

Distinct:

Not alike; different in nature or quality.

Distinguished:

Characterized by excellence or distinction; eminent.

Dignified in conduct or appearance.

Distress Sale:

A sale that occurs when owners of goods find themselves in a position of having to sell those goods at a deep discount - often because of cash flow difficulties.

Distribution:

The process of getting finished goods into the hands of consumers.

The way in which something is shared out; a product in a particular market, for example, or wealth in a country.

Distribution Channel:

A route by which goods are distributed by a manufacturer to a final consumer.

District:

A region marked off for administrative or other purposes.

Ditto:

The same as stated above or before.

A duplicate; a copy.

Diva:

A Diva is a celebrated female singer. The Italian term is used to describe a woman of rare, outstanding talent in the world of opera, and by extension in theatre and popular music. The meaning of Diva is closely related to that of "prima donna".

Legendarily, these "prima donnas" (prime donne in Italian) were often regarded as egotistical, unreasonable and irritable, with a rather high opinion of themselves not shared by others. Although whether they are truly more vain or more hot-tempered than other singers (or than any other people in the opera houses) is not substantiated, the term often describes a vain, obnoxious and temperamental person who, although irritating, cannot be done without.

The basic sense of the term is "goddess".

See also: Divo.

Diversification:

The spreading of a company's risk by its participation in a number of different businesses. A move by an insurance company into retailing is one example of Diversification. It is a way of ensuring that not all the company's eggs are in one industrial basket.

Divertissement:

A short performance, typically a ballet, that is presented as an interlude in an opera or play.

Divestment:

The selling off by a company of businesses that do not fit in with its general strategy.

Dividend:

A Dividend is a distribution of cash or property by a corporation to a shareholder. Dividends are paid out of the corporation's net earnings and profits. If there are no earnings and profits, Dividends cannot be paid. Generally, there is no right to have a dividend declared, and the board of directors can decide whether or not to declare a Dividend. Certain classes of preferred stock may limit this discretion of the board.

Dividend Cover:

The number of times that a company's annual dividend is covered by its annual earnings, that is, its profit divided by its dividend.

Division:

An independent unit within a company.

Division of Labour:

The breaking up of a production process and its distribution among a number of workers so that it is carried out in the most efficient way.

Divo:

Divo is an Italian word used sometimes to describe male superstars, celebrities.

Although not as commonly used as it's female version (Diva), many famous male stars have been described with this word too.

DIY:

Short for: Do It Yourself, is a term used by various communities that focus on people (called do-it-yourselfers or DIYers) creating or repairing things for themselves without the aid of professionals.

The notion is related in philosophy to the Arts and Crafts movement of the late 19th and early 20th centuries. Many modern DIY subcultures take the traditional Arts and Crafts movement's rebellion against the perceived lack of soul of industrial aesthetics a step further. DIY subculture explicitly critiques modern consumer culture, which emphasizes that the solution to our needs is to purchase things, and instead encourages people to take technologies into their own hands to solve needs.

The phrase "do it yourself" came into common usage in the 1950s in reference to various jobs that people could do in and around their own houses without the help of professionals. A very active community of people continues to use the term DIY to refer to fabricating or repairing things for home needs, on one's own rather than purchasing them or paying for professional repair. In other words, home improvement done by the householder without the aid of paid professionals.

In recent years, the term DIY has taken on a broader meaning that covers a wide range of skill sets. Today, for example, DIY is associated with the international alternative and hardcore music scenes. Members of these subcultures strive to blur the lines between creator and consumer by constructing a social network that ties users and makers close together. There are various communities of media-makers that consider themselves DIY, for example the indymedia network, pirate radio stations, and the zine community.

DJ:

See: disc jockey.

DLNA:

Short for: Digital Living Network Alliance. DLNA is a standard used by manufacturers of consumer electronics to allow entertainment devices within the home to share their content with each other across a home network.

DNA:

Short for: DeoxyriboNucleic Acid (DNA). DNA is a nucleic acid that contains the genetic instructions used in the development and functioning of all known living organisms and some viruses. The main role of DNA molecules is the long-term storage of information. DNA is often compared to a set of blueprints or a recipe, or a code, since it contains the instructions needed to construct other components of cells, such as proteins and RNA molecules. The DNA segments that carry this genetic information are called genes, but other DNA sequences have structural purposes, or are involved in regulating the use of this genetic information.

Chemically, DNA consists of two long polymers of simple units called nucleotides, with backbones made of sugars and phosphate groups joined by ester bonds. These two strands run in opposite directions to each other and are therefore anti-parallel. Attached to each sugar is one of four types of molecules called bases. It is the sequence of these four bases along the backbone that encodes information. This information is read using the genetic code, which specifies the sequence of the amino acids within proteins. The code is read by copying stretches of DNA into the related nucleic acid RNA, in a process called transcription.

Within cells, DNA is organized into structures called chromosomes. These chromosomes are duplicated before cells divide, in a process called DNA replication. Eukaryotic organisms (animals, plants, fungi, and protists) store their DNA inside the cell nucleus, while in prokaryotes (bacteria and archaea) it is found in the cell's cytoplasm. Within the chromosomes, chromatin proteins such as histones compact and organize DNA. These compact structures guide the interactions between DNA and other proteins, helping control which parts of the DNA are transcribed.

See also: genome, snip and gene.

DNS:

Short for: Domain Name System. DNS is a hierarchical naming system for computers, services, or any resource participating in the Internet. It associates various information with domain names assigned to each of the participants. Most importantly, it translates domain names meaningful to humans into the numerical (binary) identifiers associated with networking equipment for the purpose of locating and addressing these devices world-wide. An often used analogy to explain the Domain Name System is that it serves as the "phone book" for the Internet by translating human-friendly computer hostnames into IP addresses. For example, www.example.com translates to 208.77.188.166.

DNS Server:

In computing, a name server (also spelled nameserver) consists of a program or computer server that implements a name-service protocol. It maps a human-recognizable identifier to a system-internal, often numeric, identification or addressing component.

For example, on the Internet, a special case of name servers, so called Domain Name System (DNS) servers, are used to translate a hostname or a domain name (for example, 'en.wikipedia.org') to its corresponding binary identifier (the IP address 145.97.39.155), or vice versa.

Docking Station:

A small cabinet to which a laptop or notebook computer can be attached for use as a desktop computer, usually having a connector for externally connected devices, such as hard drives or scanners, and ports that can be linked to components such as a keyboard, monitor, and printer.

Doctorate:

The degree or status of a doctor as conferred by a university.

Doctrine:

A principle or body of principles presented for acceptance or belief, as by a religious, political, scientific, or philosophic group; dogma.

A rule or principle of law, especially when established by precedent.

A statement of official government policy, especially in foreign affairs and military strategy.

Doctrine of Laches:

Neglect and unreasonable delay in the assertion of one's claims or rights. Courts expect reasonable diligence from a claimant, in addition to conscience and good faith. Under the legal Doctrine of Laches, they may refuse to enforce or recognize an individual's rights if he or she waits more than a reasonable length of time to assert them. Unlike the statute of limitations this doctrine, however, does not define 'reasonable time' but leaves its determination to the courts. Laches is French for, loose, slack, or sluggish.

Document | DOC (computing):

In computing, DOC or doc (an abbreviation of 'Document') is a file extension for word processing documents; most commonly for Microsoft Word. Historically, the extension was used for documentation in plain-text format, particularly of programs or computer hardware, on a wide range of operating systems. During the 1980s, WordPerfect used DOC as the extension of their proprietary format. Later, in the 1990s, Microsoft chose to use the DOC extension for their proprietary Microsoft Word word processing formats.

Documentary:

Consisting of, concerning, or based on documents.

Presenting fact objectively without editorializing or inserting fictional matter, as in a book or film.

Documentary Credit:

A method of financing trade in which the documents proving that a sale has been made are used as collateral for a loan.

Doggy Bag:

A bag for leftover food that a customer of a restaurant may take home after a meal, supposedly for the diner's dog.

Dogma:

A doctrine or a corpus of doctrines relating to matters such as morality and faith, set forth in an authoritative manner by a church.

An authoritative principle, belief, or statement of ideas or opinion, especially one considered to be absolutely true.

Dollar Premium:

See also: Investment Currency Premium.

Domain Name:

The text name corresponding to the numeric IP address of a computer on the Internet (i.e., www.example.com).

Domain Name Lookup:

The process of converting a numeric IP address into a text name (for example, 204.245.240.194 is converted www.webtrends.com).

Domestic Partner:

A person, other than a spouse, with whom one cohabits.

Domicile:

The place where an individual has his permanent home, or to which he intends to return, or in some cases the country of origin. In other jurisdictions the place where an individual has a long established residence or in relation to a company, where it is incorporated.

Domesday Book:

The Domesday Book is the record of the great survey of England completed in 1086, executed for William I of England, or William the Conqueror.

Don:

Used as a courtesy title before the name of a man in a Spanish-speaking area.

A head, tutor, or fellow at a college of Oxford or Cambridge; a college or university professor.

The leader of an organized-crime family.

Archaic: an important personage.

Dongle:

A Dongle is a small piece of hardware that connects to a computer, and may be portable like a USB Pen. Although earlier use of dongles was to authenticate a piece of software, the word Dongle is now widely used to refer to a broadband wireless adaptor.

Doomsday:

Judgment Day. (New Testament) day at the end of time following Armageddon when God will decree the fates of all individual humans according to the good and evil of their earthly lives.

For all time; forever.

Visit also: Doomsday Clock.

Door-to-Door:

A once-popular but now little used method of selling in which a salesman goes from one house to the next, attempting to persuade the occupier to purchase goods or services. Traditionally used for selling insurance and encyclopedias.

Doping:

In sports, the use of performance-enhancing drugs is commonly referred to by the disparaging term "Doping", particularly by those organizations that regulate competitions. The use of performance enhancing drugs is mostly done to improve athletic performance. This is why many sports ban the use of performance enhancing drugs.

Doppelgänger:

A ghostly double of a living person, especially one that haunts its fleshly counterpart.

Dormant Company:

A company that is not currently trading. It has a registered name, directors, articles of association, and so on. But it has no turnover.

Dossier:

A collection of papers giving detailed information about a particular person or subject.

Double Cross:

An act of betraying an ally, a friend, or an associate.

Double Dipping:

The practice of drawing two incomes from the government, usually by holding a government job and receiving a pension, as for prior military service.

Double-Entry Book-Keeping:

A fundamental principle of accounting whereby every entry into a company's balance sheet has an equal and opposite counterpart: Every asset has a balancing liability. A new factory is recorded as an asset; the money used to buy it is recorded as a liability.

Double Jeopardy:

The act of putting a person through a second trial for an offense for which he or she has already been prosecuted or convicted.

Double-Taxation Agreement:

An agreement between two countries designed to ensure that companies and individualsindividuals are not taxed on the same bit of income in both jurisdictions. The agreements lay out rules as to who has the right to tax which bit of profit, dividend, income or whatever.

Double Taxation Agreement (or Double Tax Treaty):

Agreement between two countries intended to relieve persons who would otherwise be subject to tax in both countries from being taxed twice in respect of the same transactions or events.

Double Time:

Any period of time during which an employee is paid double the normal rate - for example, for working on a Sunday or a public holiday.

Doughnut:

A Doughnut is a sweet, deep-fried piece of dough or batter. The two most common types are the torus-shaped ring doughnut and the filled doughnut, a flattened sphere injected with jam, jelly, cream, custard, or other sweet filling. A small spherical piece of dough may be cooked as a doughnut hole. Baked doughnuts are a variation that is baked in an oven instead of being deep fried.

Dow Jones:

The best-known index of movements in the price of US stocks and shares. The main index, Dow Jones Indexes, was founded in October 1896 and measures the price movements of leading shares quoted on the New York Stock Exchange.

Down Feather:

The down of birds is a layer of fine feathers found under the tougher exterior feathers. Very young birds are clad only in down. Down is a fine thermal insulator and padding, used in goods such as jackets, bedding, pillows and sleeping bags. Powder down is a special kind of down found only in a few birds, being exceptionally fine in natured with a dust between the frons.

Down Market:

A marketing term based on a theoretical division of markets into a top, a middle and a bottom. A product aimed to appeal to the bottom end of the market is said to be downmarket. The division of markets can be based on social class, wealth or lifestyle. Contrast with upmarket.

Down Syndrome:

Down Syndrome, or Down's Syndrome (primarily in the United Kingdom), trisomy 21, or trisomy G is a chromosomal disorder caused by the presence of all or part of an extra 21st chromosome. It is named after John Langdon Down, the British physician who described the syndrome in 1866.

Down Under:

Australia and often New Zealand.

Download:

To transmit electronically stored information from one computer to another, or from a hard disk to a floppy disk.

Downsizing:

A corporate strategy aimed at producing the same amount of output from a smaller quantity of resources (of land, labor or capital). The resource that gets hit first in downsizing is usually labor. In the early 1990s Downsizing became almost synonymous with redundancy.

Downstream:

An expression used (particular in the oil industry) to indicate an activity that is close to the final consumer. A filling station is much more Downstream than an oil rig, for example.

Downtime:

The amount ot time that is lost during a production process in maintaining the machinery or in waiting for essential inputs. In most companies the amount of Downtime has been falling sharply in recent years.

Dowry:

Money or property brought by a bride to her husband at marriage.

A natural endowment or gift; a talent.

Doyen:

A man who is the eldest or senior member of a group.

DRAM:

Short for: Dynamic Random Access Memory. DRAM is a type of random access memory that stores each bit of data in a separate capacitor within an integrated circuit. Since real capacitors leak charge, the information eventually fades unless the capacitor charge is refreshed periodically. Because of this refresh requirement, it is a dynamic memory as opposed to SRAM and other static memory.

Dram (unit):

A unit of apothecary weight equal to an eighth of an ounce or to 60 grains (3.89 grams).

Dreadlocks:

A natural hairstyle in which the hair is twisted into long matted or ropelike locks; popularized by Rastafarians.

Dream Team:

A team or group whose members are among the most qualified or talented in their particular fields.

Dress Code:

Clothing is an aspect of human physical appearance, and like other aspects of human physical appearance it has social significance. All societies have Dress Codes, most of which are unwritten but understood by most members of the society. The Dress Code has built in rules or signals indicating the message being given by a person's clothing and how it is worn. This message may include indications of the person's social class, income, occupation, ethnic and religious affiliation, attitude, marital status, sexual availability and sexual orientation. Clothes convey other social messages including the stating or claiming personal or cultural identity, the establishing, maintaining, or defying social group norms, and appreciating comfort and functionality.

For example, wearing expensive clothes can communicate wealth, the image of wealth, or cheaper access to quality clothing. All factors apply inversely to the wearing of inexpensive clothing and similar goods.The observer sees the resultant, expensive clothes, but may incorrectly perceive the extent to which these factors apply to the person observed. (cf. conspicuous consumption). Clothing can convey a social message, even if none is intended.

Visit also: Dress code - Wikipedia.

Dress Down:

To reprimand severely or scold (a person).

To dress in a casual or informal manner, esp at work.

Of or relating to a policy adopted by some business organizations of promoting a relaxed atmosphere by wearing informal clothing on certain days, usually Fridays.

Drifting:

Drifting refers to a driving technique and to a motor sport where the driver intentionally oversteers, causing loss of traction in the rear wheels through turns, while preserving vehicle control and a high exit speed. A car is said to be drifting when the rear slip angle is greater than the front slip angle prior to the corner apex, and the front wheels are pointing in the opposite direction to the turn (e.g. car is turning left, wheels are pointed right or vice versa), and the driver is controlling these factors. As a motor sport, professional drifting competitions are held across the world.

Droit du Seigneur:

The supposed right of a feudal lord to have sexual relations with a vassal's bride on her wedding night.

Drone:

See: unmanned aerial vehicle.

Dropout:

One who quits school.

One who has withdrawn from a given social group or environment.

Computer Science: the failure to read a bit of stored information.

Drunch:

A late morning or early afternoon meal (usually on Saturday or Sunday) at which hipsters and poseurs alike gather at a local hotspot in which they consume more alcohol than food, in an attempt to rid themselves of the previous night's hangover.

A lunch that involves heavy consumption of alcohol to the point where you become 'drunched'. Also known as a liquid lunch.

DSL:

Short for: Digital Subscriber Line. DSL or xDSL is a family of technologies that provides digital data transmission over the wires of a local telephone network. DSL originally stood for digital subscriber loop, but as of 2009[update] the term digital subscriber line has been widely adopted as a more marketing-friendly term for ADSL, the most popular version of consumer-ready DSL. DSL can be used at the same time and on the same telephone line with regular telephone, as it uses high frequency bands, while regular telephone uses low frequency.

The download speed of consumer DSL services typically ranges from 256 kilobits per second (kbit/s) to 24,000 kbit/s, depending on DSL technology, line conditions and service-level implementation. Typically, upload speed is lower than download speed for Asymmetric Digital Subscriber Line (ADSL) and equal to download speed for the rarer Symmetric Digital Subscriber Line (SDSL).

DTV:

Short for: Digital Television. DTV is an advanced broadcasting technology that has transformed your television viewing experience. DTV has enable broadcasters to offer television with better picture and sound quality. It also offers multiple programming choices, called multicasting, and interactive capabilities.

Learn more on DTV.gov - "What you need to know about the digital TV transition."

Du Jour:

Made for a particular day - used of an item not specified on the regular menu.

Popular, fashionable, or prominent at a particular time.

Dual Pricing:

Asking different prices for the same goods and services in different markets. Dual Pricing may give rise to accusations of dumping.

Dubbing:

To tap lightly on the shoulder by way of conferring knighthood.

To insert a new soundtrack, often a synchronized translation of the original dialogue, into (a film).

Duct Tape:

Duct Tape (sometimes called Duck Tape after a brand name version) is a vinyl, fabric-reinforced, multi-purpose pressure sensitive tape with a soft and tacky pressure sensitive adhesive. It is generally silver or black in color but many other colors and transparent tapes have recently become available. With a standard width of 17/8 inches (48 mm), duct tape was originally developed during World War II in 1942 as a water resistant sealing tape for ammunition cases. Permacel, then a division of Johnson & Johnson, used a rubber-based adhesive to help the tape resist water and a fabric backing to add strength. It was also used to repair military equipment quickly, including jeeps, firearms, and aircraft because of these properties. In Canadian military circles, this variant is known as "gun-tape", typically olive-green, and also known for its resistance to oils and greases. Duct Tape is also called "Riggers Tape", "100-MPH tape", or "Hurricane Tape" in the military - a name that comes from the use of a specific variety of Duct-Tape that was supposed to hold up to 100mph winds. Another version attributes this to the fact that soldiers often refer to something that exceeds expectations as "High Speed."

In the post-war period, the housing industry boomed and people started using duct tape for many other purposes. The name "Duct Tape" came from its use on heating and air conditioning ducts, a purpose for which it, ironically, has been deemed ineffective. Its strength, low cost, and remarkable versatility make it a household staple throughout North America and Europe for temporary repairs and general-purpose use.

Due Date:

The date on which an obligation is due to be met; for example, the payment of interest or principal on a loan.

Due Diligence:

A thorough search of a company's businesses carried out by the manager of a new issue of the company's securities or by representatives of another company that is interested in taking it over. If the searchers find that things are not as they had been led to believe, they have grounds for withdrawing from the deal.

Duel:

A prearranged fight with deadly weapons by two people (accompanied by seconds) in order to settle a quarrel over a point of honor.

A struggle for domination between two contending persons, groups, or ideas.

Duffle Coat:

A warm, usually hooded coat made of duffel or a similar material and fastened with toggles.

DUI:

Driving Under the Influence of alcohol (driving while intoxicated, drunk driving, operating under the influence, drinking and driving, drink-driving, impaired driving) or other drugs, is the act of operating a vehicle (including bicycle, boat, airplane, wheelchair, or tractor) after consuming alcohol or another drugs. It is a criminal offense in most countries.

Dump:

To release or throw down in a large mass.

To empty (material) out of a container or vehicle.

To discard or reject unceremoniously.

To place (goods or stock, for example) on the market in large quantities and at a low price.

Duty:

An act or a course of action that is required of one by position, taxsocial custom, law, or religion.

A tax imposed on goods or services as they are traded (for example, import Duties) or as they are consumed (for example, the Duty on tobacco or alcohol.

DVD:

Short for: Digital Versatile Disc. DVD is an optical disc storage media format. Its main uses are video and data storage. Most DVDs are of the same dimensions as compact discs (CDs) but store more than six times as much data.

Variations of the term DVD often describe the way data is stored on the discs: DVD-ROM (Read Only Memory), has data that can only be read and not written, DVD-R and DVD+R can record data only once and then function as a DVD-ROM. DVD-RW, DVD+RW and DVD-RAM can both record and erase data multiple times. The wavelength used by standard DVD lasers is 650 nm, and thus the light has a red color.

DVD-Video and DVD-Audio discs respectively refer to properly formatted and structured video and audio content. Other types of DVDs, including those with video content, may be referred to as DVD-Data discs. As next generation high-definition optical formats also use a disc identical in some aspects yet more advanced than a DVD, such as Blu-ray Disc, the original DVD is occasionally given the retronym SD DVD (for standard definition).

Click here to see the DVD region codes.

DVR:

Short for: Digital Video Recorder (DVR) or personal video recorder (PVR) is a device that records video in a digital format to a disk drive, USB flash drive, SD memory card or other memory medium within a device.

Dynamic:

Characterized by continuous change, activity, or progress.

Marked by intensity and vigor; forceful.

Dynasty:

A succession of rulers from the same family or line.

A family or group that maintains power for several generations.

Dyslexia:

A learning disability in which a person finds it difficult to read and write.

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E-Book:

An E-Book (short for: Electronic Book, also written eBook or ebook) is an e-text that forms the digital media equivalent of a conventional printed book, sometimes protected with a digital rights management system. E-books are usually read on personal computers or smartphones, or on dedicated hardware devices known as e-Readers or e-book devices. Many mobile phones can also be used to read e-books.

E-Book Reader:

An E-Book Reader, also called an e-book device or e-reader, is a device used to display e-books. It may be a device specifically designed for that purpose, or one intended for other purposes as well. The main advantages of these devices are portability, readability of their screens in bright sunlight, and long battery life. Any Personal Data Assistant (PDA) capable of displaying text on a screen is also capable of being an e-book reader, but without the advantages of an electronic ink display.

E-Commerce:

Short for: Electronic Commerce, the transacting of business electronically, largely via the internet.

E-Ink:

E Ink is a specific proprietary type of electronic paper. It is currently available commercially in grayscale only and is commonly used in mobile devices such as e-Readers and to a lesser extent mobile phones and watches.

E-Mail:

Short for: Electronic Mail. E-mail is the production and distribution of messages electronically; literally, a form of paperless post. There are semi-public ways of sending E-mail (via the Internet) and there are private networks for sending E-mails, between employees of the same firm, for example. Such a private network is referred to as an intranet.

An Electronic Mail message consists of two components, the message header, and the message body, which is the email's content. The message header contains control information, including, minimally, an originator's E-mail address and one or more recipient addresses. Usually additional information is added, such as a subject header field.

E-Waste:

Short for: Electronic Waste. E-Waste may be defined as all secondary computers, entertainment device electronics, mobile phones, and other items such as television sets and refrigerators, whether sold, donated, or discarded by their original owners. This definition includes used electronics which are destined for reuse, resale, salvage, recycling, or disposal. Others define the reusables (working and repairable electronics) and secondary scrap (copper, steel, plastic, etc.) to be "commodities", and reserve the term "waste" for residue or material which was represented as working or repairable but which is dumped or disposed or discarded by the buyer rather than recycled, including residue from reuse and recycling operations. Because loads of surplus electronics are frequently commingled (good, recyclable, and nonrecyclable), several public policy advocates apply the term "e-waste" broadly to all surplus electronics.

EAN:

Short for: European Article Number.

Earnings:

A commonly used expression in America for a company's net profit.

Earnings per Share:

The net profit (or earnings) of a company divided by the number of ordinary shares in issue. Earnings by the number of ordinary shares in issue. Earnings per share (EPS) is a useful way to measure a company's performance over time, and its performance relative to other companies.

Earn Out:

A method of buying a company which relates the price to its future earnings. This is popular when the company is being sold by its present managers to an outsider who is keen to ensure not only that the managers stay on, but also that they are motivated to maximize the company's earnings in the future.

EBITDA:

EBITDA is the acronym for Earnings Before Interest, Taxes, Depreciation, and Amortization. It is a non-GAAP metric that is measured exactly as stated. All interest, tax, depreciation and amortization entries in the Income Statement are reversed out from the bottom line Net Income. Whether it measures anything of value is debated.[citation needed] It purports to measure cash earnings without accrual accounting, canceling tax-jurisdiction effects, and canceling the effects of di