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Topic Review
Equity
In finance, equity is ownership of assets that may have debts or other liabilities attached to them. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets. For example, if someone owns a car worth $24,000 and owes $10,000 on the loan used to buy the car, the difference of $14,000 is equity. Equity can apply to a single asset, such as a car or house, or to an entire business. A business that needs to start up or expand its operations can sell its equity in order to raise cash that does not have to be repaid on a set schedule. When liabilities attached to an asset exceed its value, the difference is called a deficit and the asset is informally said to be "underwater" or "upside-down". In government finance or other non-profit settings, equity is known as "net position" or "net assets".
  • 1.5K
  • 25 Oct 2022
Topic Review
Eurasian Economic Community
The Eurasian Economic Community (EAEC or EurAsEC) was a regional organisation between 2000 and 2014 which aimed for the economic integration of its member states. The organisation originated from the Commonwealth of Independent States (CIS) on 29 March 1996, with the treaty on the establishment of the Eurasian Economic Community signed on 10 October 2000 in Kazakhstan's capital Astana by Presidents Alexander Lukashenko of Belarus, Nursultan Nazarbayev of Kazakhstan, Askar Akayev of Kyrgyzstan, Vladimir Putin of Russia, and Emomali Rahmon of Tajikistan. Uzbekistan joined the community on 7 October 2005, however later withdrew on 16 October 2008. During the 14 years, the EAEC implemented a number of economic policies to unify the community. The Customs Union of Belarus, Kazakhstan, and Russia was formed on 1 January 2010, and later renamed the Eurasian Customs Union. The four freedoms of movement modelled after the European Union (goods, capital, services, and people) were fully implemented by 25 January 2012, with the formation of the Eurasian Economic Space. On 10 October 2014, an agreement on the termination of the Eurasian Economic Community was signed in Minsk after a session of the Interstate Council of the EAEC. The Eurasian Economic Community was terminated from 1 January 2015 in connection with the launch of the Eurasian Economic Union. While the Eurasian Economic Union effectively replaces the community, membership negotiations with Tajikistan are still ongoing. All other EAEC members have joined the new union.
  • 1.5K
  • 04 Nov 2022
Topic Review
Earnings before Interest, Taxes, Depreciation, and Amortization
A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, pronounced /iːbɪtˈdɑː/, /əˈbɪtdɑː/, or /ˈɛbɪtdɑː/) is an accounting measure calculated using a company's earnings, before interest expenses, taxes, depreciation, and amortization are subtracted, as a proxy for a company's current operating profitability (i.e., how much profit it makes with its present assets and its operations on the products it produces and sells, as well as providing a proxy for cash flow). Though often shown on an income statement, it is not considered part of the Generally Accepted Accounting Principles (GAAP) by the SEC.
  • 1.5K
  • 27 Oct 2022
Topic Review
Schools, Air Pollution, and Active Transportation
An exploratory spatial analysis investigates the location of schools in Calgary (Canada) in relation to air pollution and active transportation options. Air pollution exhibits marked spatial variation throughout the city, along with distinct spatial patterns in summer and winter; however, all school locations lie within low to moderate pollution levels. Conversely, the study shows that almost half of the schools lie in low walkability locations; likewise, transitability is low for 60% of schools, and only bikability is widespread, with 93% of schools in very bikable locations. School locations are subsequently categorized by pollution exposure and active transportation options. This analysis identifies and maps schools according to two levels of concern: schools in car-dependent locations and relatively high pollution; and schools in locations conducive of active transportation, yet exposed to relatively high pollution. The findings can be mapped and effectively communicated to the public, health practitioners, and school boards. The study contributes with an explicitly spatial approach to the intra-urban public health literature. Developed for a moderately polluted city, the methods can be extended to more severely polluted environments, to assist in developing spatial public health policies to improve respiratory outcomes, neurodevelopment, and metabolic and attention disorders in school-aged children.
  • 1.5K
  • 29 Oct 2020
Topic Review
Internet Taxes
In 1996, several U.S. states and municipalities began to see Internet services as a potential source of tax revenue. The 1998 Internet Tax Freedom Act halted the expansion of direct taxation of the Internet, grandfathering existing taxes in ten states. In the United States alone, some 30,000 taxing jurisdictions could otherwise have laid claim to taxes on a piece of the Internet. The law, however, did not affect sales taxes applied to online purchases. These continue to be taxed at varying rates depending on the jurisdiction, in the same way that phone and mail orders are taxed.
  • 1.5K
  • 26 Oct 2022
Topic Review
Economic Input-Output Life Cycle Assessment in Electricity Generation
Economic Input-Output Life Cycle Assessment (EIO-LCA) is a top-down approach intertwined with the environmental satellite accounts provided by the national statistical office. Through the use of economic input-output (IO) tables and industrial sector-level environmental and energy data, the EIO-LCA analysis allows for broad impact coverage of all sectors directly and indirectly involved with electricity generation. 
  • 1.5K
  • 30 Mar 2023
Topic Review
Electronic Ticket
An electronic ticket (commonly abbreviated as e-ticket) is the digital ticket equivalent of a paper ticket. The term is most commonly associated with airline issued tickets. Electronic ticketing for urban or rail public transport is usually referred to as travel card or transit pass. It is also used in ticketing in the entertainment industry. An electronic ticket system is a more efficient method of ticket entry, processing and marketing for companies in the airline, railways and other transport and entertainment industries.
  • 1.5K
  • 20 Oct 2022
Topic Review
Exclusion Clause
An exclusion clause is a term in a contract that seeks to restrict the rights of the parties to the contract. Traditionally, the district courts have sought to limit the operation of exclusion clauses. In addition to numerous common law rules limiting their operation, in England and Wales Consumer Contracts Regulations 1999. The Unfair Contract Terms Act 1977 applies to all contracts, but the Unfair Terms in Consumer Contracts Regulations 1999, unlike the common law rules, do differentiate between contracts between businesses and contracts between business and consumer, so the law seems to explicitly recognize the greater possibility of exploitation of the consumer by businesses.
  • 1.5K
  • 29 Nov 2022
Topic Review
Retail Loss Prevention
Retail loss prevention is a set of practices employed by retail companies to preserve profit. Profit preservation is any business activity specifically designed to reduce preventable losses. A preventable loss is any business cost caused by deliberate or inadvertent human actions, colloquially known as "shrinkage". Deliberate human actions that cause loss to a retail company can be theft, fraud, vandalism, waste, abuse, or misconduct. Inadvertent human actions attributable to loss are poorly executed business processes, where employees fail to follow existing policies or procedures – or cases in which business policies and procedures are lacking. Loss prevention is mainly found within the retail sector but also can be found within other business environments. Since retail loss prevention is geared towards the elimination of preventable loss and the bulk of preventable loss in retail is caused by deliberate human activity, traditional approaches to retail loss prevention have been through visible security measures matched with technology such as CCTV and electronic sensor barriers. Most companies take this traditional approach by either having their own in-house loss prevention team or using external security agencies. Charles A. Sennewald and John H. Christman state, "Four elements are necessary for a successful loss prevention plan: 1) Total support from top management, 2) A positive employee attitude, 3) Maximum use of all available resources, 4) A system which establishes both responsibility and accountability for loss prevention through evaluations that are consistent and progressive."
  • 1.5K
  • 31 Oct 2022
Biography
Mohammad Tolba
Mohammad Tolba is an Egyptian Salafi activist and entrepreneur. He was one of the protestors in the Tahrir Square during the Egyptian Revolution of 2011. In the same year, he founded "Salafyo Costa," or "Costa Salafis" an activist group that embraces cultural diversity and pluralism and strives for social justice. Tolba and other founders of the group named themselves after their meeting place:[
  • 1.5K
  • 05 Dec 2022
Topic Review
Mastercard Foundation
Mastercard Foundation is a global foundation established by Mastercard in 2006. Since its creation, the Foundation has partnered with a number of worldwide Non-governmental organizations and core partners aiming to ameliorate financial life, primarily in the Global South. Its objective is to use a $2 billion endowment on Microfinance programs. With these programs, the Foundation's goal is to make global economics more accessible to people around the world. These programs also strive to give youth around the world new educational experiences and access to financial services and programs.
  • 1.5K
  • 28 Oct 2022
Topic Review
Annoyance Factor
An annoyance factor (or nuisance or irritation factor[lower-alpha 1]), in advertising and brand management, is a variable used to measure consumers' perception level of annoyance in an ad, then analyzed to help evaluate the ad's effectiveness. The variable can be observed or inferred and is a type that might be used in factor analyses. An annoyance effect (or nuisance or irritation effect[lower-alpha 1]) is a reference to the impact or result of an annoying stimulus, which can be a strategic aspect of an advertisement intended to help a message stick in the minds of consumers. References to annoyance effects have been referred to as annoyance dynamics.[lower-roman 1][lower-roman 2] While the words "factor" and "effect," as used in the behavioral sciences, have different meanings, in casual vernacular, they have been used interchangeably as synonymous. A more general or umbrella term would simply be advertising annoyance.
  • 1.5K
  • 27 Oct 2022
Topic Review
Measuring Online Sensory Consumer Experience
Customers often consider that the information and visualizations of the product do not align with reality and entail a degree of uncertainty. To reduce the perceived risk of buying online, consumers strive to experience diverse components of e-commerce websites, predominantly sensory communication (e.g., high-quality pictures).
  • 1.5K
  • 15 Jun 2022
Topic Review
Sustainable Consumption and Circular Economy
Sustainable consumption is a key concept in society and the environment due to its direct relationship with sustainable development; its importance lies in the decoupling of consumption and economic growth with environmental damage and its involvement with various behavioral disciplines and ecological concepts. 
  • 1.5K
  • 01 Jun 2023
Topic Review
Pseudo-reorganization Acquisitions
Pseudo-reorganization acquisitions are acquisitions that are done in order to repatriate income earned by foreign subsidiaries to a parent corporation while avoiding taxes ordinarily owed on the repatriation of foreign income in countries with a worldwide system of taxation. Prior to the passage of the Tax Cut and Jobs Act of 2017, multinational firms based in the United States avoided taxes on the repatriation of income earned abroad through the use of pseudo-reorganization acquisitions.
  • 1.5K
  • 06 Oct 2022
Topic Review
Sustainable Farming Practices in Europe
Modern practices of industrial farming, such as mineral fertilization, caused a widespread degradation of agricultural land and water bodies in Europe. Different farm management strategies exist to reduce the impact of mineral fertilization while preserving soil productivity. The specific focus is on widely adopted and empirically explored measures, such as organic farming, manure treatment technologies and manure fertilization, as well as soil and water conservation methods. Farmers' environmental and economic attitudes in addition to their sources of information have a strong effect on the adoption of organic farming, although there is a lack of evidence of their impact on adopting manure treatment and conservation measures. Similarly, farmers' age and education are found to systemically influence organic farming adoption, but not adoption of other reviewed technologies. While other factors, such as farm physical characteristics or technological attributes, may be important determinants of adoption, it is hard to recognize definite patterns of their impact across technologies given a shortage of empirical evidence.
  • 1.5K
  • 08 Dec 2020
Topic Review
Construction and Housing Prices
Studies on the housing market often focus on understanding the dynamics of housing demand, while investigations into the supply side, particularly construction costs, have received relatively less attention.
  • 1.5K
  • 07 Aug 2023
Topic Review
Alternative Investment Fund Managers Directive 2011
The Alternative Investment Fund Managers Directive 2011/61/EU (or "AIFMD" for short) is an EU law on the financial regulation of hedge funds, private equity, real estate funds, and other "Alternative Investment Fund Managers" (AIFMs) in the European Union. The Directive requires all covered AIFMs to obtain authorisation, and make various disclosures as a condition of operation. It followed the global financial crisis. Before, the alternative investment industry had not been regulated at EU level. It was reported in May 2014 that only one-third of EU member states had successfully implemented the directive into law. As of 2014, the countries that had transposed AIFMD into law include Cyprus, the Czech Republic, the United Kingdom, Luxembourg, (Germany), France, Malta and Ireland. In December 2014, the European Commission issued a formal warning to countries including Spain, Latvia and Poland for not complying with AIFMD implementation.
  • 1.4K
  • 05 Dec 2022
Topic Review
Decision Support for Patient-Centered Care
Care management strategies could be effectively used and augmented by shared decision support systems or artificial intelligence.  Evidence-based approaches to the determinants and consequences of chronic care management  are suggested. The proper utilization of care management strategies will not only enhance better patient care outcomes but also reduce the hospitalization or readmission.
  • 1.4K
  • 02 Nov 2020
Topic Review
Green Port Implementation in Indonesia and Circular Economy
Several public seaports and fishing terminals are located in the same port complex but have different fragmented operations such as waste management. It is possible to provide a new initiative to ensure sustainability for all entities in the surrounding port ecosystem through the application of Green Port using the circular economy approach and mixed linear programming model. It was discovered that the integration model has the potential to generate new energy by recycling waste from all related entities in the production of a few main fishing products such as tuna, sardine, and squid, as well as vessel traffic, facilities, and cargo flow interactions in addition to other port operations.
  • 1.4K
  • 06 Jun 2022
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