A catch-up strategy is an accounting practice used to claim tax deductions at the end of the year for expenses incurred at the beginning of the year. It is often used by limited partnerships and as part of a tax shelter strategy, but is no longer permissible in some countries. Limitations are often placed on […]
A past participle is formed by adding “-ed” to regular verbs and irregular verbs have different forms. It is used to form perfect tenses with auxiliary verbs and in passive voice sentences. Passive voice should generally be avoided in writing. A past participle is the form of a verb that indicates an action that occurred […]
Junior business analysts improve a company’s understanding of customer needs and assist senior analysts in gathering and organizing data. Employers typically require a bachelor’s degree and a firm understanding of business strategy, technology, and marketing. Successful analysts stay current with trends and may need licensure. Some work under senior analysts and may be promoted, while […]
Segregation of duties involves dividing tasks among multiple personnel to prevent fraud, theft, and errors. It is critical for accounting and general safety, security, and performance. It requires different staff members for authorizations, task completion, and auditing. It can be a challenge in small businesses but is a critical part of security programs in large […]
Cash collection is the process of collecting debts before they become overdue. Companies attempt to negotiate payment arrangements and may issue pre-harvest notices before referring the account to a collection agency or taking legal action. Reputable collection agencies do not charge upfront fees and take a percentage of the debt once it is paid. It […]
The Garden of Eden was created by God for Adam and Eve, but they were forbidden from eating the fruit of the Tree of Knowledge. After they ate it, they were expelled from the garden. The story is well-known and the garden is often portrayed as a paradise. According to the Book of Genesis, the […]
The duties of an executive editor vary depending on the media outlet. They oversee and manage other editors and writers, ensuring articles are completed on time and maintaining the publication’s tone. They may also write original content and work with partners. In book publishing, they supervise other editors and work with major clients to ensure […]
The Value Line Investment Survey analyzes 1,700 companies using an opportunity ranking to predict future stock performance. The survey includes three sections and is traded as the Composite Value Line Index, an equal-weighted index. The Value Line Investment Survey is a published analysis of approximately 1,700 companies listed on the New York Stock Exchange (NYSE), […]
Salmon aquaculture involves raising salmon in controlled environments, often in marine cages, and can have negative effects on wild fish populations and the environment. The process involves hatching and raising salmon in freshwater tanks before transferring them to saltwater cages. The invention of floating cages has been a significant innovation in salmon farming. Some groups […]
Language attrition occurs when people lose their native language due to becoming bilingual or multilingual. The process of acquiring new languages can affect a person’s use of their native language, leading to linguistic death. First language attrition describes the gradual loss of a first language as proficiency in a second language is gained. External factors […]
The Bond Market Association (BMA) merged with the Securities Industry Association in 2006 to form the Securities Industry and Financial Markets Association (SIFMA). The BMA coordinated transactions and represented around 200 companies that traded debt securities. SIFMA is the US branch of the Global Financial Markets Association and addresses issues relevant to its members, including […]
Pitted keratolysis is a foot infection caused by bacteria that thrive in damp environments. It can be treated with topical or oral antibiotics, and prevention involves keeping feet clean and dry, wearing breathable footwear, and using antibacterial soap. Enzymatic cleaners can be used to clean infected shoes, but may damage certain materials. Pitted keratolysis is […]
Marginal analysis identifies the relationship between additional benefits and costs associated with an activity to determine overall satisfaction. Consumers use this process to compare similar products and choose the one with the greatest satisfaction. Variables such as changing tastes and prices can influence the decision-making process. Marginal analysis is a process that seeks to identify […]
Social return on investment is a way of measuring the effects of an action on the environment and people not directly involved. Economists quantify costs and benefits to encourage people to consider their place in the world. Evaluators measure the net benefit of a stock and express it in dollar amounts to determine social return […]
Coronary calcification is the buildup of plaque in the coronary arteries, which can lead to restricted blood flow and heart problems. It is caused by factors such as high blood pressure, smoking, and an unhealthy diet. Early detection and lifestyle changes can help, but advanced cases may require surgery. Coronary calcification is a process in […]
A bush pilot is a certified aviator who specializes in flying small aircraft in adverse weather conditions to remote areas. They typically use skis, floats or oversized tires to take off and land in inaccessible terrain. Bush flying refers to flying into undeveloped areas with no signs of civilization. The most common job for a […]
A reimbursement plan is a structured strategy to pay people who have incurred expenses on behalf of another entity, such as employees. Plans can be accounting or non-accounting, covering a wide range of expenses, but employees cannot claim offset expenses as deductions on their personal tax returns. Regulations shape internal policies and procedures used by […]
A literary fragment is a work of literature that only exists partially due to loss or damage, such as Coleridge’s poem Kubla Khan. It can also refer to completed works that have not remained intact over time, like papyrus tablets. The term can also refer to sections of The Canterbury Tales, which remain unread and […]
Vaginal birth is the natural way for a baby to enter the world, but it can be painful and sometimes complicated. Cesarean sections are a surgical alternative, often necessary for medical reasons, but sometimes chosen for convenience or fear of vaginal birth. When a woman gives birth to a baby through her vagina, it is […]
A theater makeup artist enhances actors’ features and creates characters through cosmetics. They must understand lighting and may specialize in airbrushing or special effects makeup. Professional training and experience are necessary for success. A theater makeup artist is responsible for helping actors excel on stage or, in some cases, on film. This may include enhancing […]
