Comprehensive exploration of set-aside contracts, including their historical context, types, key events, and significance in fostering small business involvement in government procurement.
The Serious Fraud Office (SFO) is a government agency in the United Kingdom responsible for investigating and prosecuting serious and complex fraud cases.
An in-depth look into the practice of shareholder disclosure, its importance in financial markets, and its regulatory framework.
The Sherman Antitrust Act is an earlier antitrust law that focuses on the regulation of cartels and monopolies to promote fair competition in the market.
Understanding the SIC, now known as the International Financial Reporting Interpretations Committee (IFRIC), including its historical context, significance in accounting standards, key contributions, and more.
An in-depth look at Standard Industrial Classification (SIC) Codes used to classify industries by a four-digit code system, before being replaced by the NAICS system.
An in-depth exploration of Standard Industrial Classification (SIC) codes, their history, types, key events, importance, and applications in various sectors.
A comprehensive exploration of side-effects, particularly within economic and policy contexts. Understanding both undesirable and beneficial side-effects of decisions and their wide-reaching impacts.
Sin taxes are levies imposed on socially harmful goods such as tobacco and alcohol, aimed at reducing consumption and generating government revenue, though not always based on precise external cost calculations.
A comprehensive examination of single currency systems, their historical context, types, key events, mathematical models, and their importance and applicability in economics and finance.
A comprehensive overview of the Single European Act, a treaty aimed at establishing a single market within the European Union by 1992, including its historical context, key provisions, and impact.
The Single European Act (SEA), an amendment to the Treaty of Rome, introduced significant changes to the European Community's governance, fostering closer economic and political union within Europe.
The Small Firms Loan Guarantee (SFLG) was a UK government initiative designed to help small businesses access financing. This article explores its history, importance, mechanics, and eventual transition to the Enterprise Finance Guarantee (EFG) scheme.
An in-depth look at the qualifications and implications for small groups in financial reporting under the Companies Act.
A comprehensive overview of SMEs, including definitions, historical context, types, key events, explanations, models, importance, examples, and related terms.
An in-depth exploration of the practice of smurfing in financial transactions, its historical context, types, key events, detailed explanations, and its implications in the world of finance and banking.
A comprehensive guide on the Supplemental Nutrition Assistance Program (SNAP), including its history, types, key events, importance, and applicability.
An in-depth exploration of the Social Chapter of the Maastricht Treaty, focusing on social questions, employment protection, and works councils.
An in-depth analysis of Social Charges, their types, historical context, applicability, and impact on labor costs.
A comprehensive look at the collection of services provided by the state or other institutions to ensure individuals can meet basic needs during periods of financial instability.
A Social Safety Net is a system of payments and services designed to protect individuals and households from falling below a socially accepted minimum level of income and well-being due to old age, sickness, disability, and unemployment.
A comprehensive overview of the Social Security Act of 1935, its historical context, types of benefits, key events, detailed explanations, importance, applicability, examples, and related terms.
Comprehensive exploration of Social Security Benefits, their types, eligibility, historical context, and importance in the social welfare system.
An in-depth look at Social Security Contributions, their historical context, types, key events, and importance in funding social safety nets.
Social Security Disability Insurance (SSDI) is a federal program offering financial benefits to individuals unable to work due to severe disabilities. Often, this program serves as a precursor to Medicare eligibility.
Exploring the concept of Social Welfare, its historical context, types, and its significance in measuring societal well-being through various functions and indices.
An in-depth look at sole-source contracts, their definition, applicability, and special considerations.
Solvency II is a European Union directive that codifies and harmonizes European insurance regulation. It focuses on risk-based capital requirements, ensuring that insurance firms hold enough capital to mitigate risks.
The Solvency II Directive is a legislative framework designed to establish EU-wide capital requirements and risk management standards for insurance firms.
Guidelines for preparing charity accounts
A detailed exploration of the Statement of Recommended Practice (SORP), including its historical context, importance, and application in various fields.
The doctrine that the state or sovereign cannot commit a legal wrong and is immune from civil suit or criminal prosecution.
A comprehensive examination of Special Anti-Avoidance Rules (SAARs), their significance in tax law, historical context, and real-world application.
A body of civil servants specialized in tax law appointed to hear appeals against various tax assessments such as income tax, corporation tax, capital gains tax, and inheritance tax.
Special Economic Zones (SEZs) are designated areas within a country where economic regulations differ from those in other regions. They aim to attract business and investment by offering favorable conditions.
Special Enrollment Periods (SEPs) are periods outside the standard open enrollment, triggered by Qualifying Life Events (QLEs). They allow individuals to enroll in or change their health insurance plans.
A comprehensive look at special revenue, its historical context, types, key events, formulas, and importance in various sectors.
A comprehensive guide to Special Revenue Funds, used for specific projects funded by dedicated revenue sources.
Specific Anti-Avoidance Rules (SAARs) are targeted provisions designed to address and prevent particular forms of tax avoidance. These rules are essential tools for tax authorities worldwide to ensure a fair and transparent taxation system.
A specific tax is a tax levied as a fixed sum on each physical unit of the good taxed, regardless of its price. Unlike ad valorem taxes, specific taxes provide administrative ease but are subject to inflation erosion.
An in-depth exploration of SSAP (Statement of Standard Accounting Practice), its historical context, key events, explanations, applicability, and related terms.
A comprehensive overview of Social Security Disability Insurance (SSDI), a federal insurance program funded through payroll taxes.
SSDI (Social Security Disability Insurance) and SSI (Supplemental Security Income) are two federal programs in the United States that provide financial assistance to disabled individuals. This entry explains the key differences, eligibility requirements, and benefits of each program.
Comprehensive coverage of the dual meanings of SSP: Statutory Sick Pay and State Second Pension, including historical context, key events, examples, and more.
The Stability and Growth Pact (SGP) is a framework designed to ensure fiscal discipline and responsibility among EU member states, reinforcing the Maastricht Criteria's principles.
The Stamp Act of 1765 was a direct tax imposed by the British Parliament on the American colonies, leading to significant unrest and contributing to the American Revolution.
An in-depth look at Stamp Duty, its history, significance, applications, and impact across various domains.
An in-depth overview of Stamp Duty Reserve Tax (SDRT), its historical context, key events, types, importance, applicability, examples, and more.
A detailed exploration of the Standard Industrial Classification (SIC) system used for categorizing economic activities in official statistics. This system allows for consistent international comparisons of industry composition and efficiency.
Understanding the Standard Industrial Classification (SIC) system, its history, uses, and evolution into the NAICS.
An in-depth exploration of standards and regulations, their historical context, key differences, importance, applicability, and impact on various industries.
An in-depth look at the Starting Rate of Income Tax in the UK, which was a tax rate below the basic rate. It was introduced in 1999 and abolished in April 2008.
A comprehensive exploration of state assistance, its historical context, types, key events, applications, and more.
Detailed overview of the State Earnings-Related Pension Scheme (SERPS), its historical context, functionality, key events, importance, and ongoing impact on pensions in the UK.
An in-depth look at state enterprises, their historical context, types, key events, and detailed explanations, complete with models, importance, examples, and more.
State Franchise Tax is a levy imposed by a state on LLCs and other business entities for the privilege of operating within that state. It is not based on income but on the entity's net worth or capital.
A condition declared by authorities granting temporary powers to manage crises, enabling governments to impose temporary measures to handle emergencies.
State Pension Age defines the age at which an individual becomes eligible to commence receiving the State Pension, taking into account factors such as the number of years National Insurance Contributions (NICs) have been paid.
A comprehensive guide to state property, covering its historical context, types, importance, applicability, and more.
The State Second Pension (SSP) was an additional earnings-related component of the State Pension in the UK, designed to provide higher benefits for lower and moderate earners. This article explores its historical context, types, key events, and more.
The State Second Pension (S2P) is a UK government pension scheme that replaced SERPS in 2002, offering increased benefits for low earners and individuals with interrupted work records.
A comprehensive overview of the State Second Pension (SSP, S2P), its historical context, features, and significance in the UK pension system.
State securities regulations are legal frameworks imposed by individual states in the United States to govern the sale and trading of securities. These regulations ensure investor protection, maintain market integrity, and facilitate fair and transparent securities markets.
The State Unemployment Tax Act (SUTA) is a state-level counterpart to the Federal Unemployment Tax Act (FUTA), providing a similar framework but managed by each state independently.
A State Workforce Agency (SWA) is a government body dedicated to addressing employment and labor issues within a state. These agencies manage workforce development, labor market information, unemployment insurance, and more.
An in-depth look at state-specific health insurance laws that supplement the federal Uniform Individual Accident and Sickness Policy Provisions Act, providing enhanced consumer protections.
An in-depth look at the Statement on Auditing Standards (SAS) issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). Covering their historical context, types, key events, and detailed explanations.
Comprehensive article on statutes, including their history, types, key events, detailed explanations, and more.
A comprehensive guide to understanding Statutory Duty, including historical context, types, key events, explanations, and importance.
An in-depth exploration of Statutory Instruments (SIs) as a form of secondary legislation, their historical context, types, key events, applications, and importance in the legislative process.
Exploring Statutory Instruments: Their Role, Types, Historical Context, and Practical Examples
A comprehensive overview of statutory interpretation, detailing methods, principles, history, and key considerations in the legal field. Learn how courts interpret and apply legislation within different jurisdictions.
Comprehensive analysis of Statutory Law, its historical context, categories, key events, examples, related terms, and more.
An in-depth look into Statutory Maternity Pay (SMP), its history, types, key events, formulas, importance, and applicability.
A comprehensive examination of statutory monopolies, their legal frameworks, historical contexts, examples, importance, applicability, and related terms.
An in-depth exploration of statutory responsibility, covering historical context, types, key events, importance, applicability, and more.
A comprehensive exploration of the concept of 'Stimulus,' its definition, types, examples, historical context, and related terms.
The Strategic Petroleum Reserve (SPR) is an emergency fuel storage of oil maintained by the United States Department of Energy (DOE) designed to provide an emergency supply of crude oil in the event of severe energy disruptions.
A strategic trade policy is designed to affect the trade policies of other countries for mutual or national benefits.
An in-depth look into the legal concept of Strict Liability, where responsibility for damages does not depend on negligence or intent.
An in-depth exploration of Structural Adjustment Programs, their purpose, implementation, and impact on global economies.
An in-depth overview of the European Union's Structural Funds aimed at reducing regional inequalities by improving economic conditions in the poorest regions of member countries.
An in-depth exploration of structuring, its historical context, types, key events, detailed explanations, and implications in finance, law, and regulations.
An in-depth look into subject matter jurisdiction, its historical context, categories, key events, detailed explanations, and its crucial role in the legal system.
Housing that receives financial assistance to keep rents affordable. Government-supported housing to provide affordable housing options.
An in-depth look at subsidized loans, their types, historical context, and significance in personal and public finance.
A comprehensive guide to understanding subsidized prices, their application, impact, and key distinctions from administered prices.
A detailed exploration of subsidies, including their historical context, types, key events, and applicability in modern economics.
A detailed guide on the concept of a substantial donor in the realm of charity and tax regulations, outlining definitions, historical context, key events, and implications.
A comprehensive guide to understanding subventions, their historical context, types, key events, importance, applicability, and related terminologies.
State laws that ensure transparency by requiring government meetings to be open to the public, promoting accountability and informed citizenry.
Super PACs are independent expenditure-only committees that can raise and spend unlimited sums of money but cannot coordinate directly with candidates or political parties.
An in-depth look into Superfund Sites, their historical context, types, key events, and their significance in environmental protection and public health.
An in-depth look at Supplementary Benefit, a means-tested social security benefit in the UK, its historical context, replacement by Income Support, and more.
A comprehensive examination of the supplementary charge, an additional tax imposed on the profits of oil companies, covering its history, impact, and related terminology.
The Supremacy Clause is a key provision in the U.S. Constitution that establishes the superiority of federal law over state laws. This clause ensures a cohesive national framework, preventing conflicts between state and federal legislation.
A detailed examination of the Surcharge Liability Notice in the context of VAT regulations, including historical context, key events, types, detailed explanations, charts, importance, applicability, examples, considerations, related terms, comparisons, interesting facts, FAQs, and references.
The Surface Transportation Board (STB) is a federal agency in the United States responsible for economic regulation of various modes of surface transportation, primarily freight railroads. It succeeded the Interstate Commerce Commission (ICC).
A comprehensive guide to Surplus Advance Corporation Tax, detailing its historical context, types, key events, explanations, importance, applicability, and more.
A detailed exploration of surtaxes, their historical context, categories, importance, applicability, and examples. Includes diagrams, famous quotes, and more.
