An in-depth look at stock dividends, where a corporation pays a dividend to its shareholders in the form of additional shares rather than cash. Learn about types, examples, and implications.
An overview of Stock Index Futures, including their features, types, and uses in speculation and hedging against market declines.
Stock Insurance Companies are group entities owned by stockholders, where earnings are distributed as shareholder dividends. Under state laws, policyholders' interests take precedence over stockholders'.
Understand the intricacies of stock options, a key financial instrument offering opportunities for investment, speculation, and employee compensation.
A detailed explanation of the Stock Power Power of Attorney form, its purpose in transferring ownership of a registered security, and its use in financial transactions.
A comprehensive overview of Stock Purchase Plans, how they benefit employees, and their implications for companies.
Comprehensive explanation of stock rights, also known as subscription rights or warrants, covering their types, uses, and examples in the context of stock markets and investments.
An in-depth look at stock splits, their types, implications, and historical significance in financial markets.
A detailed exploration of stock symbols—abbreviations used to identify companies on the securities exchanges where they trade, also called trading symbols.
An in-depth exploration of stock and flow variables in economics, their definitions, significance, and applications.
Detailed explanation of Stock-for-Asset Reorganization, its types, considerations, examples, historical context, applicability, and related terms.
A stock-for-stock reorganization involves one corporation acquiring at least 80% of another corporation's stock using its own voting stock, creating a subsidiary relationship.
A Stock-Transfer Agent specializes in managing and executing the transfer of stock ownership and maintaining comprehensive records of shareholders.
An in-depth explanation of stockholders, their roles, types, historical context, and applicability in the corporate world.
An in-depth look at the definition and role of a Stockholder of Record, the individual or entity registered on a corporation's books as owning shares on a specified date, eligible for dividends and distributions.
A comprehensive guide about Stockholders' Derivative Action, its implications, types, and legal context in corporate governance.
An in-depth look at Stockholders' Equity, a critical balance sheet item that represents the book value of ownership in a corporation, including its components such as capital stock, paid-in surplus, and retained earnings.
A detailed exploration of Stockkeeping Unit (SKU), its significance in inventory management, and its application in various industries.
An in-depth exploration of Stockout Cost, which refers to the expenses a firm faces when current inventory is exhausted, including lost sales revenue and customer dissatisfaction.
An in-depth exploration of stockpiles, including their purpose, types, historical context, economic importance, and practical examples.
A comprehensive guide to understanding what a stockroom is, including its types, organization, management, and relevance in various industries.
Detailed annual publication by Ibbotson & Associates providing comprehensive historical data and analysis on stocks, bonds, bills, and inflation.
Understanding Stonewalling: Refusing to acknowledge or cooperate despite overwhelming evidence.
A 'stool pigeon' is a term used to describe a spy or police informant who betrays another person's confidences to the authorities.
A detailed exploration of the stop clause in leases, where tenants assume payment of operating expenses exceeding a pre-set amount.
A stop order is an instruction to a broker to buy or sell a security once it reaches a specified stop price, aimed at protecting profits or limiting losses.
A comprehensive overview of the process and implications of requesting a Stop Payment on a check, including legal considerations, historical context, and FAQs.
A detailed exploration of stopwatch studies, a component of time and motion studies in management and their historical significance.
A comprehensive overview of stores, their types, historical context, and their role in the retail sector.
An in-depth exploration of store brands, also known as private labels, which are products carrying the retailer's name, such as Kroger or Safeway, in contrast to manufacturer brands.
Coverage designed for small mercantile establishments, offering protection against burglary and robbery incidents. It includes multiple layers of safeguards to protect the business's property, personnel, and finances.
An in-depth look at Storekeepers Liability Insurance, its coverage, benefits, types, and special considerations to protect businesses against liability.
Detailed explanation of 'Stowage' in maritime shipping, including its importance, principles, and techniques used to arrange freight to minimize risks to ship and cargo.
A comprehensive guide to understanding and leveraging the Straddle position in options trading to benefit from market volatility.
A Straight Bill of Lading is a non-negotiable bill of lading that indicates that the carrier must deliver cargo to a specified person at a designated destination.
Straight Debt refers to a debt instrument with a fixed repayment schedule, fixed interest rate, and no convertibility features.
The concept of Straight Time refers to the standard number of work hours established for a particular period, during which an employee is paid their regular wage, with no overtime compensation.
An in-depth look at the Straight-Line Method of Depreciation: definitions, formulas, examples, and applications in accounting.
An in-depth exploration of straight-line production, a traditional production-line method where all parts of the process are done on a straight-line production belt with sequential assembling of pieces.
A straphanger refers to a bus or rail commuter, especially one who stands up while traveling. Early subways had leather straps that standees could grasp, which have since been replaced by metal bars or handles.
A comprehensive exploration of strategic alliances as long-term associations between two or more organizations sharing initiatives and resources for mutual competitive advantage.
The process of determining a firm's future environment and response to organizational challenges, essential for making crucial decisions that define the firm's direction.
A comprehensive guide to understanding strategy, including its definition, different types, historical context, applications, and related terms.
Stratified Random Sampling is a statistical technique that divides a population into distinct subgroups, or strata, and independently samples each stratum. This method aims to achieve greater accuracy in parameter estimates when demographic segments are homogeneous.
A Straw Boss is an under-foreman or group leader having delegated authority to supervise others, often without formal title or permanent status.
An individual who buys property and then transfers it to another person to hide the identity of the ultimate purchaser.
An in-depth look at the concept, technology, and applications of streaming, which delivers audio and video signals in real time, allowing content to be played without waiting for the entire file to be downloaded.
STREET, short for Wall Street, refers to the financial community in New York City and the global economic market.
A term referring to securities held in the name of a broker or another nominee instead of the customer, facilitating easier transfer at the time of sale.
Examining the 'Street Price': average or usual price charged for a product, particularly in markets where the Manufacturer’s Suggested Retail Price is rarely applied.
Intuitive intelligence or reasoning power not gained by formal education, commonly referred to as 'street smarts.'
A stress test is an evaluation to examine banks' ability to endure economic shocks without needing additional capital infusions, focusing on financial stability during severe economic downturns.
A Stretch IRA is an Individual Retirement Account (IRA) set up in a way that extends the period of tax-deferred earnings beyond the lifetime of the owner.
A comprehensive definition of 'Stretchout', its contexts, applications in labor and finance, related terms, and more.
An in-depth exploration of Strict Product Liability, encompassing its definition, legal basis, applicability, historical context, and comparison with other liability doctrines. Detailed insights into how this concept affects manufacturers, distributors, and sellers.
Organized work stoppage by labor aimed at exerting pressure on management for better contract terms, resolving grievances, or recognizing a union
Understanding strike benefits, including strike pay and welfare payments provided to union members during strikes.
A Strike Notice is an official communication from a union to an employer and relevant agencies indicating an impending strike due to unresolved labor disputes.
A detailed exploration of strike pay, its purpose, sources, and implications for union members during labor strikes.
A comprehensive overview of strike votes, their significance in labor unions, procedure, and implications for both employees and employers.
Strikebreakers, also known as management-hired replacements for striking employees, play a controversial role in labor disputes. This article explores their definition, historical context, legal considerations, and societal impact.
Strip Development is a form of commercial land use where each establishment has direct access to a major thoroughfare, generally associated with intensive use of signs to attract passersby.
This entry refers to STRIPS in the context of stripped coupon bonds.
STRIPS Bonds, also known as Separate Trading of Registered Interest and Principal of Securities, are pre-stripped zero coupon bonds that are direct obligations of the U.S. Treasury. This entry provides an in-depth look at STRIPS Bonds, their characteristics, and applications.
An in-depth understanding of structural unemployment, which persists even during periods of full employment, due to mismatches between job seekers and job requirements.
An in-depth analysis of structural unemployment, its causes, effects, and distinctions from other types of unemployment.
An in-depth exploration of structures as constructed improvements to a site, covering various types and their significance.
A structured interview is a formalized and pre-planned interview format where the interviewer carefully controls the subjects discussed, and the nature of the question and response format.
For tax purposes, 'Student' refers to an individual who is a full-time student for at least five calendar months during the tax year at a qualified educational institution or pursuing a full-time course of institutional on-farm training.
Submarginal entities are those that cannot maintain the minimum profit or production levels required to remain permanently in existence. This concept is pivotal in understanding market dynamics and economic viability.
The act of utilizing a resource, system, or process to a less than the maximum degree of output, thereby not operating at its fullest potential.
An in-depth exploration of Subchapter C of the Internal Revenue Code, which governs the taxation of corporations in the United States.
Comprehensive coverage of SUBCHAPTER J of the Internal Revenue Code, dealing with tax regulations for estates, trusts, beneficiaries, and decedents.
A comprehensive guide to understanding the role and significance of subcontractors in various industries, including definitions, examples, and frequently asked questions.
A comprehensive guide to subdirectories (subfolders), explaining their role within a directory hierarchy, usage, benefits, and examples.
A subdivider partitions a tract of land for the purpose of selling individual plots, typically installing utilities and streets.
An in-depth overview of subdividing land, including definitions, processes, types, historical context, and related terms.
A comprehensive entry on subdivisions, their requirements, types, examples, and historical context in real estate.
A comprehensive analysis of the 'Subject to Mortgage' condition of sale in real estate transactions, where the purchaser acquires a property with a pre-existing mortgage without becoming personally liable.
Subletting involves a tenant leasing a property to another party while still holding the original lease with the landlord.
Subliminal advertising involves the presentation of advertising messages below the level of conscious perception. Historically used in the 1950s but subsequently banned due to ethical concerns.
Comprehensive definition and explanation of subordinated debt, its types, special considerations, examples, historical context, and related terms in finance.
Subordination involves the establishment of priority between claims, debts, liens, and other interests, which can significantly impact financial and legal transactions.
A subpoena is a legal document issued by a court that compels the appearance of a witness or the production of documents for a judicial proceeding under the authority of the court.
Detailed exploration of subprime loans, their characteristics, underlying issues, historical context, and impact on the financial crisis.
A comprehensive definition of subroutines in computer programming, detailing their purpose, structure, and usage, with special focus on implementation in languages like BASIC. Includes examples, historical context, and important terminologies.
An in-depth look at subscripts, their use in mathematics and computer languages, how they help in identifying particular elements in arrays, and their various representations.
A subscripted variable, also known as an array, uses subscripts to identify particular elements within the structure.
Subscription refers to an agreement to buy newly issued securities or to contribute money for a specific purpose.
The Subscription Price is the price at which existing shareholders of a corporation are entitled to purchase common shares during a rights offering, or the price at which subscription warrants can be exercised.
An in-depth look at the subscription privilege, which grants existing shareholders the right to purchase additional shares of a new stock issue before it is available to the public.
A comprehensive exploration of Subscription Rights and Warrants, detailing the contractual rights of existing shareholders to purchase additional shares, their types, special considerations, historical context, and more.
Subsequent events are critical incidents that occur after the date of the financial statements but before the audit report is issued, which can significantly impact the financial position or earning capacity of a business.
A detailed exploration of subsets in mathematics, including definitions, types, properties, examples, and their applications in various fields.
A comprehensive overview of Subsidiary Companies, highlighting ownership structures, tax implications, and related business terms.
A comprehensive guide to subsidiary ledgers and their importance in financial accounting, detailing how they support the general ledger.
A subsidy is a monetary payment or favorable economic stimulus provided by a government to individuals or groups, intended to promote growth, development, and profitability.
Subsistence refers to maintenance without growth, usually used with reference to the standard of living. A subsistence standard is sufficient to keep the economic unit alive and reasonably healthy but provides nothing more.
The Subsistence Theory of Wages posits that wages cannot fall below the subsistence level for long periods because such a level is insufficient to maintain the labor force. This classical economic proposition highlights the relationship between wages and basic living standards.
Understanding the essential difference between substance and form, and how this distinction is applied in legal, accounting, and tax contexts.
