Англо-русский экономический словарь.
Residual Security — A convertible security which may increase the number of current outstanding common shares. A residual security, which is converted or exercised, results in more shares being issued, causing dilution. Corporations may offer residual securities to… … Investment dictionary
residual equity theory — A theory that emphasizes the rights and interests of ordinary shareholders on the grounds that they are the real owners of a business. The theory is reflected in the earnings per share figure, which assists ordinary shareholders in making… … Accounting dictionary
Abnormal Earnings Valuation Model — A method for determining a company s worth that is based on book value and earnings. Also known as the residual income model, it looks at whether management s decisions cause a company to perform better or worse than anticipated. The model says… … Investment dictionary
Cost of retained earnings — The residual of an entity s earnings over expenditures, including taxes and dividends, that are reinvested in its business. The cost of these funds is always lower than the cost of new equity capital, due to taxes and transactions costs.… … Energy terms
commodity trade — ▪ economics Introduction the international trade in primary goods. Such goods are raw or partly refined materials whose value mainly reflects the costs of finding, gathering, or harvesting them; they are traded for processing or… … Universalium
wage and salary — ▪ economics Introduction income derived from human labour. Technically, wages and salaries cover all compensation made to employees for either physical or mental work, but they do not represent the income of the self employed. Labour costs… … Universalium
Social Security Disability Insurance — Not to be confused with Supplemental Security Income. SSDI redirects here. For the death index, see Social Security Death Index. Disability … Wikipedia
Cochlear implant — A cochlear implant (CI) is a surgically implanted electronic device that provides a sense of sound to a person who is profoundly deaf or severely hard of hearing. The cochlear implant is often referred to as a bionic ear. As of December 2010,… … Wikipedia
social security — 1. (usually caps.) a program of old age, unemployment, health, disability, and survivors insurance maintained by the U.S. federal government through compulsory payments by specific employer and employee groups. 2. the theory or practice of… … Universalium
American Federation of Television and Radio Artists — Infobox Union| name= AFTRA country= United States affiliation= AFL CIO, IFJ members= 80,000 full name= American Federation of Television and Radio Artists native name= founded= current= head= dissolved date= dissolved state= merged into= office=… … Wikipedia
List of Statutory Instruments of the United Kingdom, 1994 — This is a complete list of all 1851 Statutory Instruments published in the United Kingdom in the year 1994. NOTOC 1 100* Public Telecommunication System Designation (Vodafone Limited) Order 1994 S.I. 1994/1 * Oxfordshire County Council (Shifford… … Wikipedia
