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Topic Review
Four-day Week
A four-day week, or a compressed work schedule, is an arrangement where a workplace or school has its employees or students work or attend school over the course of four days per week rather than the more customary five. This arrangement can be a part of flexible working hours, and is sometimes used to cut costs, as seen in the example of the so-called "4/10 work week," where employees work a normal 40 hours across four days, i.e. a "four-ten" week. However, a four-day week can also be a fixed work schedule. More modest attempts to enact a 32-hour workweek (a four-day week and an eight-hour day combined) have remained elusive in the following 80 years despite pockets of residual support.
  • 508
  • 16 Nov 2022
Topic Review
Mac OS Memory Management
Historically, the classic Mac OS used a form of memory management that has fallen out of favor in modern systems. Criticism of this approach was one of the key areas addressed by the change to Mac OS X. The original problem for the engineers of the Macintosh was how to make optimum use of the 128 KB of RAM with which the machine was equipped, on Motorola 68000-based computer hardware that did not support virtual memory. Since at that time the machine could only run one application program at a time, and there was no fixed secondary storage, the engineers implemented a simple scheme which worked well with those particular constraints. That design choice did not scale well with the development of the machine, creating various difficulties for both programmers and users.
  • 4.4K
  • 15 Nov 2022
Topic Review
Pillsbury Winthrop Shaw Pittman
Template:Infobox Law Firm Pillsbury is a full-service law firm with an industry focus on the energy and natural resources, financial services including financial institutions, real estate and construction, technology, and travel and hospitality. Based in the world's major financial, technology and energy centers, Pillsbury counsels clients on global business, regulatory and litigation matters. It has approximately 700 attorneys operating from 20 offices in the U.S., London, Asia, and the Middle East. The firm has connections to the two main political parties in the United States. The law firm's two oldest predecessor firms were founded in New York City in 1868 and in San Francisco in 1874, following the California Gold Rush. The San Francisco firm helped create a number of new West Coast businesses including Chevron and Pacific Bell (now known as AT&T). In the 2000s, Pillsbury has become an advocate of labor outsourcing as a means of firms cutting costs by offering services to both buyers and providers of outsourcing services.
  • 717
  • 15 Nov 2022
Topic Review
Conduit and Sink OFCs
Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens. Traditional methods for identifying tax havens analyse tax and legal structures for base erosion and profit shifting (BEPS) tools. However, this approach follows a purely quantitative approach, ignoring any taxation or legal concepts, to instead follow a big data analysis of the ownership chains of 98 million global companies. The technique gives both a method of classification and a method of understanding the relative scale – but not absolute scale – of havens/OFCs. The results were published by the University of Amsterdam's CORPNET Group in 2017, and identified two classifications: In 2017, the European Parliament adopted the CORPNET approach into their frameworks for addressing tax havens. In 2018, research by Gabriel Zucman showed that using Orbis database connections specifically underestimates the scale of Ireland, which the Zucman–Tørsløv–Wier 2018 list showed is the largest Conduit OFC in the world. This aside, CORPNET's Conduits and Sinks reconcile closely with the most noted academic top ten tax haven lists.
  • 922
  • 15 Nov 2022
Topic Review
Occupational Burnout
According to the World Health Organization (WHO), occupational burnout is a syndrome resulting from chronic work-related stress, with symptoms characterized by "feelings of energy depletion or exhaustion; increased mental distance from one’s job, or feelings of negativism or cynicism related to one's job; and reduced professional efficacy". While burnout may influence health and can be a reason for people contacting health services, it is not itself classified by the WHO as a medical condition or mental disorder. WHO additional states that "Burn-out refers specifically to phenomena in the occupational context and should not be applied to describe experiences in other areas of life."
  • 1.1K
  • 15 Nov 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.
  • 328
  • 15 Nov 2022
Topic Review
Employee Stock Ownership Plan
An employee stock ownership plan (ESOP) is an employee-owner program that provides a company's workforce with an ownership interest in the company. In an ESOP, companies provide their employees with stock ownership, often at no upfront cost to the employees. ESOP shares, however, are part of employees' remuneration for work performed. Shares are allocated to employees and may be held in an ESOP trust until the employee retires or leaves the company. The shares are then either bought back by the company for redistribution or voided. Some corporations are majority employee-owned; the term "employee-owned corporation" often refers to such companies. Such organizations are similar to worker cooperatives, but unlike cooperatives, control of the company's capital is not necessarily evenly distributed. In many cases, voting rights are given only to certain shareholders, and more senior employees may be allocated more shares than new hires; typically, they are tied to the compensation an employee receives from the company. Compared with cooperatives, ESOP-centered corporations often allow for company executives to have greater flexibility and control in governing and managing the corporation. Most corporations, however, use stock ownership plans as a form of in-kind benefit, as a way to prevent hostile takeovers, or to maintain a specific corporate culture. The plans generally prevent average employees from holding too much of the company's stock.
  • 542
  • 15 Nov 2022
Topic Review
Marketing Performance Measurement
Marketing performance measurement (MPM), or marketing performance management, is the systematic management of marketing resources and processes to achieve measurable gain in return on investment and efficiency, while maintaining quality in customer experience. Marketing performance management is a central facet of the marketing operations function within marketing departments. Marketing performance management relies on a set of measurable performance standards, a pointed focus on outcomes, and clear lines of accountability (i.e. roles and consequences). Measurement management is based on six success factors: 1) alignment, 2) accountability, 3) analytics, 4) automation, 5) alliances, and 6) assessment.
  • 798
  • 15 Nov 2022
Topic Review
Co-Created Values in Crowdfunding for Enterprises
Crowdfunding (CF) is considered to be an innovative source of funding, and research into its effects on CF participants is being conducted from many different angles. Crowdfunding not only presents an alternative financing option, but also affects all perspectives relevant to value creation. As compared to the existing literature, this analysis is the most comprehensive take on the importance of crowdfunding for increasing the value of small and medium enterprises to date, thus offering a material contribution to the fuller understanding of crowdfunding from the financial standpoint, as well as pointing to the importance of crowdfunding as a financing method influencing sustainable decision-making by small and medium enterprises (SMEs). 
  • 365
  • 15 Nov 2022
Topic Review
Hyperinflation in Yugoslavia
Between 1992 and 1994, the Federal Republic of Yugoslavia (FRY) experienced the third-longest period of hyperinflation in world economic history. This period spanned 22 months, from March 1992 to January 1994. Inflation peaked at a monthly rate of 313 million percent in January 1994. Daily inflation was 62%, with an inflation rate of 2.03% in 1 hour being higher than the annual inflation rate of many developed countries. The inflation rate in January 1994, converted to annual levels, reached 116,545,906,563,330 percent (116.546 billion percent, or 1.16 × 1015 percent). During this period of hyperinflation in FR Yugoslavia, store prices were stated in conditional units – point, which was equal to the German mark. The conversion was made either in German marks or in dinars at the current "black market" exchange rate that often changed several times per day.
  • 21.2K
  • 14 Nov 2022
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