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Topic Review
Clearing
In banking and finance, clearing denotes all activities from the time a commitment is made for a transaction until it is settled. This process turns the promise of payment (for example, in the form of a cheque or electronic payment request) into the actual movement of money from one account to another. Clearing houses were formed to facilitate such transactions among banks.
  • 903
  • 24 Oct 2022
Topic Review
Ebidding
An ‘‘‘electronic bidding system ‘‘‘ is an electronic bidding event (without awarding commitment) according to defined negotiation rules (eAgreement). A buyer and two or more suppliers take part in this online event.
  • 897
  • 16 Nov 2022
Topic Review
Exploring the Road toward Environmental Sustainability
Despite the fact that China’s economy has grown swiftly since the reform and opening up, the problem of environmental degradation in China has become increasingly significant. Specifically, renewable energy consumption and oil rent contribute to environmental sustainability because of their negative effects on greenhouse gas emissions. On the contrary, economic growth and natural resources hinder environmental sustainability due to their positive effects on greenhouse gas emissions.
  • 895
  • 08 Feb 2022
Topic Review
Healthcare Employees’ Pro-Environmental Behavior for De-Carbonization
Buildings worldwide use a large amount of energy and, hence, contribute to increasing the level of greenhouse gases emission (GHG). It was realized that most electrical energy is used in buildings for heating, cooling, and ventilation purposes.
  • 895
  • 25 May 2022
Topic Review
Medical Underwriting
Medical underwriting is a health insurance term referring to the use of medical or health information in the evaluation of an applicant for coverage, typically for life or health insurance. As part of the underwriting process, an individual's health information may be used in making two decisions: whether to offer or deny coverage and what premium rate to set for the policy. The two most common methods of medical underwriting are known as moratorium underwriting, a relatively simple process, and full medical underwriting, a more indepth analysis of a client's health information. The use of medical underwriting may be restricted by law in certain insurance markets. If allowed, the criteria used should be objective, clearly related to the likely cost of providing coverage, practical to administer, consistent with applicable law, and designed to protect the long-term viability of the insurance system. It is the process in which an underwriter considers the health conditions of the person who is applying for the insurance, keeping in mind certain factors like health condition, age, nature of work, and geographical zone. After looking at all the factors, an underwriter suggests whether a policy should be given to the person and at what price, or premium.
  • 895
  • 18 Nov 2022
Topic Review
Risk-Free Interest Rate
The risk-free interest rate is the rate of return of a hypothetical investment with scheduled payment(s) over a fixed period of time that is assumed to meet all payment obligations. Since the risk-free rate can be obtained with no risk, any other investment having some risk will have to have a higher rate of return in order to induce any investors to hold it. In practice, to infer the risk-free interest rate in a particular currency, market participants often choose the yield to maturity on a risk-free bond issued by a government of the same currency whose risks of default are so low as to be negligible. For example, the rate of return on T-bills is sometimes seen as the risk-free rate of return in US dollars.
  • 889
  • 24 Oct 2022
Topic Review
MEDIA Programme
The MEDIA Programme of the European Union is designed to support the European film and audiovisual industries. It provides support for the development, promotion and distribution of European works within Europe and beyond. The current MEDIA 2007 programme (2007-2013) is the fourth multi-annual programme since 1991. (MEDIA 95 (1991 – 1995), MEDIA II (1996 – 2000), MEDIA Plus (2001 – 2006), MEDIA 2007 (2007 – 2013)). Additionally, MEDIA Mundus (2011-2013) was created for the cooperation between Europe and third countries. A new seven years' programme is currently being negotiated within the EU institutions on the basis of the Commission's proposal of a new programme for Creative Europe. From MEDIA European producers can apply for grants to film-, televisions- and interactive projects, festivals and markets can apply for promotion events on behalf of European films, distributors and sales agents for support to launch non-national films in European theatres. Training providers may apply for training activities for increasing the competence and cooperation among the professionals, and MEDIA Mundus provides for closer collaboration between Europe and audiovisual players in third countries.
  • 886
  • 02 Oct 2022
Topic Review
Margin
In finance, margin is the collateral that a holder of a financial instrument has to deposit with a counterparty (most often their broker or an exchange) to cover some or all of the credit risk the holder poses for the counterparty. This risk can arise if the holder has done any of the following: The collateral for a margin account can be the cash deposited in the account or securities provided, and represents the funds available to the account holder for further share trading. On United States futures exchanges, margins were formerly called performance bonds. Most of the exchanges today use SPAN ("Standard Portfolio Analysis of Risk") methodology, which was developed by the Chicago Mercantile Exchange in 1988, for calculating margins for options and futures.
  • 884
  • 03 Nov 2022
Topic Review
Cancellation of Debt (COD) Income
Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as COD (Cancellation of Debt) Income. According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income. There are exceptions to this rule, however, so a careful examination of one's COD income is important to determine any potential tax consequences. Billions of dollars of cancelled debts will generate many unexpected tax bills, due to debt cancellations that financial institutions have started accelerating in 2012.
  • 874
  • 29 Nov 2022
Topic Review
Withholding Tax
A withholding tax, or a retention tax, is an income tax to be paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient. In most jurisdictions, withholding tax applies to employment income. Many jurisdictions also require withholding tax on payments of interest or dividends. In most jurisdictions, there are additional withholding tax obligations if the recipient of the income is resident in a different jurisdiction, and in those circumstances withholding tax sometimes applies to royalties, rent or even the sale of real estate. Governments use withholding tax as a means to combat tax evasion, and sometimes impose additional withholding tax requirements if the recipient has been delinquent in filing tax returns, or in industries where tax evasion is perceived to be common. Typically the withholding tax is treated as a payment on account of the recipient's final tax liability, when the withholding is made in advance. It may be refunded if it is determined, when a tax return is filed, that the recipient's tax liability to the government which received the withholding tax is less than the tax withheld, or additional tax may be due if it is determined that the recipient's tax liability is more than the withholding tax. In some cases the withholding tax is treated as discharging the recipient's tax liability, and no tax return or additional tax is required. Such withholding is known as final withholding. The amount of withholding tax on income payments other than employment income is usually a fixed percentage. In the case of employment income the amount of withholding tax is often based on an estimate of the employee's final tax liability, determined either by the employee or by the government.
  • 867
  • 26 Oct 2022
Topic Review
Country-of-Origin Labeling
Now repealed, Country of origin labeling (COOL) (or mCOOL [m for mandatory]) was a requirement signed into American law under Title X of the Farm Security and Rural Investment Act of 2002 (also known as the 2002 Farm Bill), codified at 7 U.S.C. § 1638a as Notice of country of origin. This law had required retailers to provide country-of-origin labeling for fresh beef, pork, and lamb. The program exempted processed meats. The United States Congress passed an expansion of the COOL requirements on September 29, 2008, to include more food items such as fresh fruits, nuts and vegetables. Regulations were implemented on August 1, 2008 (73 FR 45106), August 31, 2008 (73 FR 50701), and May 24, 2013 (78 FR 31367). On December 18, 2015 Congress repealed the COOL law, as a part of the omnibus budget bill because of a series of WTO rulings that prohibited labels based on country of origin.
  • 852
  • 29 Nov 2022
Topic Review
Sustainable Entrepreneurial Education
The main educational disciplines of Sustainable Entrepreneurial Education (SEE) are entrepreneurial education and the Education for Sustainable Development (ESD).
  • 850
  • 21 Jan 2022
Topic Review
Supply Chain Engineering
Supply Chain Engineering (SCE) describes desired efficiency and effectiveness. The most essential ingredient of SCE is its integral view embodying • Local Customization • Engineering • Information Technology The engineering character is not only visible in the SCE’s content but also in its name. As SCE is still a very young method only few standard works have been published so far; however, Kukkuk C, (Snr) in his opening address to the South African mining industry in 2015, sites "SEC should be regarded as an upstream practice and should not be a silo business unit, it may well be integrated with other key disciplines that form part of the 'value chain' some principles we apply are interactive sessions for front end planning, industry lessons learned, lean optimization strategies and updated ERP/MRP solutions" The following definition therefore mainly refers to the standard work, “Supply Chain Engineering – methods of integrated logistics planning”, published in July 2010 by Dr. Joachim Miebach and Dominik Bühring. Herein SCE is defined as an independent and overall method to design supply chains.
  • 850
  • 10 Nov 2022
Topic Review
Deal of the Day
Deal-of-the-day (also called daily deal or flash sales or one deal a day) is an ecommerce business model in which a website offers a single product for sale for a period of 24 to 36 hours. Potential customers register as members of the deal-a-day websites and receive online offers and invitations by email or social networks. (As of 2011), deal-of-the-day sites have continued to grow in popularity, although new concerns have arisen over the longevity of the concept and the financial viability of one-day deals for small businesses.
  • 845
  • 16 Nov 2022
Topic Review
130–30 Fund
A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new. A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.
  • 845
  • 04 Nov 2022
Topic Review
Economic Development, Fiscal Compensation, and Ecological Environment Quality
There is a nonlinear, N-shaped relationship between economic development and the ecological environment in China. Fiscal ecological compensation has a direct governance effect on the ecological environment of deterring ecological damage and providing financial compensation. Fiscal ecological compensation has an indirect impact on the ecological management of different regions by influencing economic development. Therefore, while focusing on transforming the economic development model, local governments should adopt policy instruments such as expanding the coverage of financial ecological compensation, deepening the design of the financial ecological compensation system, and systematically evaluating the effects of financial ecological compensation policies. The government should further improve and optimize the fiscal eco-compensation system in order to help China’s green and high-quality development.
  • 840
  • 05 May 2022
Topic Review
Online Interpersonal Relationships and Data Ownership Awareness
The availability of online shopping and the convenience of having purchases accomplished without face-to-face interaction facilitates the migration of problematic conventional shopping habits to the online environment and results in the development and maintenance of problematic internet shopping. There has been a wide variety of terms introduced to characterize problematic buying–shopping, including compulsive buying, buying–shopping disorder, pathological buying, and shopping addiction, to name a few. Compulsive buying has been used to portray an individual’s inability to control their excessive purchases or refers to chronic, repetitive, and problematic behavior in which individuals fail to regulate their impulsive buying habits. While clinical psychology and psychiatry literature refers to compulsive buying as a behavioral addiction or a disorder of impulse control, it is, however, considered to be an “irrational way of purchasing” from the perspective of consumer behavior and marketing literature. Likewise, disorders emerging from internet shopping have been proposed, including online shopping addiction, online compulsive buying, or pathological buying online.
  • 839
  • 02 Apr 2022
Topic Review
Inbound Marketing
Inbound marketing is a technique for drawing customers to products and services via content marketing, social media marketing, search engine optimization and branding. Inbound marketing improves customer experience and builds trust by offering potential customers information they value via company sponsored newsletters, blogs and entries on social media platforms. Compared with outbound marketing, inbound reverses the relationship between company and customer. In fact, while outbound marketing pushes the product through various channels, inbound marketing creates awareness, attracts new customers with channels like blogs, social media, etc. Main characteristics of Inbound Marketing: Define the buyer: The content of the brand, perfect timing, advertising campaigns will revolve around the customer, to their necessities. Understand the customer journey and purchases cycles: Establish the main phases of your potential customer and their principal touch points. Establish your potential customer. Build customer loyalty: It is more expensive to catch new customer, it is recommendable to keep the ones you already have Use CRM Content management
  • 837
  • 21 Oct 2022
Topic Review
Reverse Factoring
Unlike traditional factoring, where a supplier wants to finance its receivables, reverse factoring (or supply chain financing) is a financing solution initiated by the ordering party (the customer) in order to help its suppliers to finance its receivables more easily and at a lower interest rate than what would normally be offered. In 2011, the reverse factoring market was still very small, accounting for less than 3% of the factoring market.
  • 836
  • 15 Nov 2022
Topic Review
Surety Bond
A surety bond or surety is a promise by a surety or guarantor to pay one party (the obligee) a certain amount if a second party (the principal) fails to meet some obligation, such as fulfilling the terms of a contract. The surety bond protects the obligee against losses resulting from the principal's failure to meet the obligation.
  • 835
  • 03 Nov 2022
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