Divestment is the process of successfully completing the sale of an asset, often used to dispose of corporate or government holdings for various reasons such as generating cash or responding to social/environmental factors. It can also occur when a company’s officers choose to restructure their financial portfolio. The funds generated from divestment activities are often […]
Excise duties are taxes on specific goods, often added to raise funds or penalize harmful consumption. Merchants collect and remit them to the government, and they can be charged per unit or ad valorem. They are often levied on goods that indirectly cost society, such as alcohol, tobacco, and gasoline. Excise taxes have been around […]
Stock turnover measures how many times a company sells through its inventory, and can be calculated by dividing sales by inventory or cost of goods sold by average inventory. Accounting ratios can evaluate the efficient use of a company’s assets. Companies use inventory turnover reports to improve revenue and reduce costs. Stock turnover represents how […]
The gorgon is a female mythical beast associated with Greek mythology, often depicted on shields, coins, and jewelry. Medusa, the most well-known gorgon, was once a beautiful woman whose hair was turned into snakes by Athena. Perseus killed Medusa by looking at her reflection in his shield, and her blood transformed into Pegasus or her […]
Idiopathic is a medical term for a condition with no known cause, which can make it difficult to find an appropriate treatment. It comes from the Greek words idios and pathos. An iatrogenic condition is a disease caused by a physician, which is easier to treat because the cause is known. Sometimes, the cause of […]
Plant engineers maintain and repair machinery and equipment in manufacturing companies and power plants. They require a college engineering degree and specialized knowledge for advanced positions. They perform safety checks, preventative maintenance, and liaise with management and production teams. Power plant engineers require advanced degrees in nuclear physics and engineering to oversee energy creation from […]
Spatial decision support systems use software tools to help humans make resource management decisions, often involving land or space use. They use technologies like GIS to provide guidance and evaluate multiple variables for the best solution. Agriculture is a popular use case, and a clear and easy-to-use interface is essential. A spatial decision support system […]
Haiga is a Japanese art form that combines haiku poetry and illustration. It can be traditional or modern, painted or digital. Haiga was popularized by Matsuo Bashō and early works were collaborations between haiku poets and illustrators. The best haiga is a marriage of both elements, expressing a complex idea. Rules are often broken, with […]
Measuring waist circumference is a common method to assess belly fat and obesity. It can be used to track progress in weight loss programs, but may not be accurate for everyone. Body fat percentage calculators can provide more accurate results. Changes in abdominal measurements can also be caused by pregnancy or health issues. The term […]
Technical employees focus on archiving and managing documents, both in hard copy and digital databases, and may design file and computer-based systems for efficiency. They also review and edit technical documents, ensure compliance with regulations, and perform basic administrative tasks. They are commonly found in industries dealing with dense documentation, such as construction engineering, software […]
Paraphrasing conveys the same meaning as a quote but not the same words. It’s used when referencing something without the text or quote, or when a large amount of text from one source cannot be quoted directly. Deliberate reworking of a sentence is not plagiarism, but patchwork paraphrasing can be. Horatio Nelson’s quote is used […]
The English idioms “memorized” and “by heart” refer to knowing something completely without gaps or being able to recite it perfectly. Idioms derive meaning from cultural usage and add color to conversations. The heart is a common figurative association in idioms, and “by heart” implies expertise and complete knowledge of a subject. “Memorized” is an […]
Continuous Net Settlement (CNS) is an automated accounting system that centralizes settlement processes, updates information in real-time, generates reports, and manages various types of assets with minimal registration errors. CNS ensures faster availability of funds and is useful for businesses and investors alike. Also known as a CNS, a Continuous Net Settlement is an accounting […]
The statement of cash flows reports a company’s cash sources and use, with three sections for operating, investing, and financing activities. Financing activities include borrowing, issuing shares, and debt repayment, with cash inflows and outflows reported monthly. Non-cash items are reported separately. The statement of cash flows reports the sources and use of a company’s […]
NGO consultancies offer advice, training, and solutions to national and international NGOs in organizational structures, legal advice, project advice, and valuations. They also provide services in training, finance, and project management. NGOs are not for profit organizations funded by government or intergovernmental funding. NGO consultancies also work with donors to help them in risk assessment […]
A lumbar puncture measures the initial cerebrospinal fluid (CSF) pressure, which can be affected by patient positioning and other factors. Results outside the normal range may indicate infection or disease. The test can also detect bleeding, swelling, or arterial dysfunction. The individual must lie on their side without any tilt or elevation of the head […]
COFI is a ratio used by lenders and banks to calculate interest rates, based on interest expenses reported by financial institutions. It is used as the basis for interest rates on adjustable-rate mortgages and savings accounts, with a margin added to determine the rate. The cost of funds index (COFI) is one of the ratios […]
Community development committees focus on economic, urban, and housing issues, and may review proposed projects related to housing development, make recommendations for the sale of city-owned properties, and discuss ways to revitalize the community. They meet regularly to ensure the community is safe and economically viable. A community development committee is a type of planning […]
Doggerel is a crude verse form with little literary value, but it is an ancient and popular style of poetry. It is often humorous and can be graphic or crude. Nursery rhymes are a form of doggerel and are rarely collected, but sometimes appear in fiction and greeting cards. Some nursery rhymes are gibberish with […]
The Canadian Securities Course is a program that qualifies individuals to become mutual fund representatives in Canada, except for Quebec. It consists of two exams covering the Canadian securities and financial services industry, and requires 135-200 hours of study. Students can choose between paper-based or computer-based exams and have one year to complete them. The […]
