SCALPER: A Speculator Engaging in Quasi-Legal or Illegal Transactions
A scalper speculator enters into quasi-legal or illegal transactions to turn a quick profit. This entry explores the definition, types, historical context, and implications of scalping.
Scanner: A Device for Reading and Transferring Typed Characters
A detailed look into scanners, devices designed to read or scan typed characters from paper (hard) copy and automatically transfer this information onto digital formats.
Scarcity: Understanding Scarcity and Scarcity Value
A comprehensive explanation of scarcity and scarcity value in economics, their impact on commodity pricing, and related concepts.
Scarcity, Law of: Fundamental Economic Principle
The Law of Scarcity is a foundational concept in economics that refers to the limited nature of resources in contrast to the unlimited desires of individuals and societies. It explains how resources are allocated and the basis of market value in a market economy.
Scatter Plan: Diverse Broadcast Media Advertising Strategy
A scatter plan in broadcast media advertising schedules announcements to run during various radio and/or television programs, providing advertisers with a wider audience reach compared to sponsoring a single program.
Schedule C: Tax Form for Business Income and Expenses
Schedule C is a tax form used by individuals to report income and expenses associated with their business or self-employment activities, calculating profit or loss.
Schedule K-1 Tax Form: Understanding Its Purpose and Usage
An in-depth look at the Schedule K-1 tax form including its purpose, the information it conveys, and its importance for partners and beneficiaries.
Scheduled Production: Timetable for the Production of Products
Scheduled production refers to the organized timetable for manufacturing a product or products, outlining the sequences and timing of production activities.
Scheduling: Devising a Timetable of Events
The process of creating a structured timeline for events and activities, determining their sequence and allocation of resources.
Scienter: Understanding Guilty Knowledge in Legal Contexts
Scienter refers to the knowledge of operative facts, often implying a guilty mind or intent, particularly in cases involving fraud.
Scope of Authority: Comprehensive Definition
In the law of agency, the scope of authority includes acts necessary for the accomplishment of the agency's goal, encompassing both actual and implicit delegations by the principal.
Scope of Employment: Legal Definition and Implications
An in-depth examination of the 'Scope of Employment,' a legal concept used to determine employer liability for the actions of employees performed within their job duties.
Scorched-Earth Defense: Hostile Takeover Countermeasure
The scorched-earth defense is a strategy used by companies to thwart hostile takeovers by disposing of valuable assets, often leading to diminished earning power and value.
Screen: Definition and Usage
A detailed exploration of the term 'Screen', its applications in computing and printing, and its historical context.
Scrip: Definition and Uses
A detailed overview of scrip, including its definition, historical context, types, and applications in various fields such as finance, securities, and general transactions.
Scroll Bar: Navigation Tool on Computer Screens
A Scroll Bar is a user interface element that enables users to navigate through the contents of a computer window either vertically or horizontally. Essential for efficient navigation, scroll bars include arrows, a scroll box, and are sometimes referred to as 'elevator bars' in the context of Macintosh operating systems.
Seal in Common Law: Legal Impression and Significance
An in-depth exploration of the concept of a seal in common law, its historical context, significance, and modern-day applications.
Sealed Bid: Competitive Cost Estimate
A detailed examination of sealed bids, their definition, process, historical significance, and applicability in various sectors.
Search Engine: A Tool for Navigating the Web
A search engine is a program or website that enables users to search for keywords on web pages across the World Wide Web.
Seasonal Adjustment: Removing Seasonal Variations in Time Series Data
Seasonal Adjustment is a statistical procedure utilized to remove seasonal variations in time series data, thereby enabling a clearer view of non-seasonal changes.
Seasonal Unemployment: Economic Fluctuations Due to Seasons
Seasonal Unemployment refers to the joblessness that occurs in certain industries during off-peak seasons. It typically affects sectors such as tourism, agriculture, and retail, where employment needs fluctuate with the seasons.
Seasoned Issue: Established Quality Securities
Seasoned issues are securities issued by companies recognized for their established quality and enjoy high liquidity in the secondary market.
Seasoned Loan: A Financial Instrument with Payment History
A seasoned loan refers to a loan bond or mortgage on which several payments have been collected. It is generally easier to sell a seasoned mortgage compared to a new one that has not yet accumulated a payment history.
SEAT: Membership on a Securities or Commodities Exchange
A detailed exploration of the term 'SEAT,' referring to membership on a securities or commodities exchange, typically bought and sold at market-driven prices.
SEC EDGAR: Electronic Data Gathering, Analysis, and Retrieval System
An essential system used for electronically submitting and accessing filings by businesses and individuals for compliance with federal securities laws in the United States.
SECA: Self-Employment Contributions Act
An in-depth look at the Self-Employment Contributions Act, its implications, historical context, applicability, and related concepts.
Second Home: A Secondary Residence
Exploring the concept of a Second Home in real estate, tax implications, and legal definitions.
Secondary Beneficiary: Comprehensive Guide
A detailed exploration of the concept of a Secondary Beneficiary, its implications, comparisons with primary beneficiaries, and its importance in various contexts such as insurance policies, wills, and trusts.
Secondary Boycott: A Comprehensive Overview
A detailed exploration of secondary boycotts, their definition, legality, historical context, and implications in labor relations.
Secondary Data: Utilized for Subsequent Research
Secondary Data refers to information that was initially collected for a distinct, separate objective or research but is now being used for different purposes.
Secondary Distribution: Public Sale of Previously Issued Securities
An in-depth look at Secondary Distribution, a public sale of previously issued securities held by large investors, and its distinctions from Primary Distribution.
Secondary Financing: Financing Beyond the Primary Mortgage
A comprehensive breakdown of Secondary Financing, including different types, special considerations, examples, historical context, applicability, and related terms.
Secondary Market: Comprehensive Overview
Detailed explanation of the Secondary Market where securities are traded post original issuance, encompassing exchanges and over-the-counter markets, as well as the trading of money market instruments.
Secondary Offering: Distribution of Existing Shares
A Secondary Offering refers to the sale of shares that have already been issued to the public and are now being sold by current shareholders.
Secondary Storage Device: Computer Storage Location for Data
Secondary storage devices are essential components of computer systems that store data not currently being accessed. Primary forms include hard disk drives, floppy disks, and tape storage.
Section 1031: Tax-Free Exchanges of Certain Properties
This entry covers Section 1031 of the Internal Revenue Code, which deals with tax-free exchanges of certain property types, providing detailed guidelines, historical context, and examples.
Section 1244 Stock: Tax Benefits for Small Business Investors
Section 1244 Stock offers unique tax treatment allowing investors to claim ordinary loss deductions on the disposition or worthlessness of the stock, up to $50,000 for individuals and $100,000 for joint filers.
Section 167: Depreciation of Property
An in-depth exploration of Section 167 of the Internal Revenue Code, which outlines the rules for depreciation of property. Includes descriptions, formulas, and examples.
Section 179: Tax Deduction for Capital Improvements
A detailed overview of Section 179 of the Internal Revenue Code of 1986, allowing for the immediate deduction of qualifying property costs.
Sector: Diverse Definitions in Finance, Economy, and Technology
A comprehensive overview of the term 'Sector' exploring its various contexts in finance, economy, and technology, along with examples and historical context.
Secured Bond: An In-Depth Insight
A secured bond is a bond backed by the pledge of collateral, such as a mortgage or other lien. It is vital for investors to understand the security mechanism and distinction from unsecured bonds or debentures.
Secured Transaction: An Overview of Security Agreements and Interests
A comprehensive guide to secured transactions, involving security agreements where personal or real property is pledged as collateral for performance or debt.
Securities: A Comprehensive Overview
Detailed explanation of Securities including types, historical context, examples, and key considerations.
Securities Act of 1933: Foundation of U.S. Securities Market Regulation
An in-depth analysis of the Securities Act of 1933, detailing its importance as the first federal legislation to regulate securities markets in the United States, its requirements for registration and disclosure, and its anti-fraud provisions.
Securities Analyst: In-depth Examination and Role
A comprehensive overview of the role, responsibilities, and impact of a Securities Analyst in the financial markets and investment industry.
Securities and Commodities Exchanges: National Trading Platforms for Financial Instruments
An in-depth look into organized, national exchanges where securities, options, and commodities futures contracts are traded by members for their own accounts and the accounts of customers.
Securities and Exchange Commission (SEC): Federal Regulatory Agency
The SEC is a U.S. federal agency tasked with regulating securities markets, preventing unfair practices, and maintaining market integrity for investors.
Securities Exchange Act of 1934: Governing Securities Markets
The Securities Exchange Act of 1934 governs the securities markets, prohibiting misrepresentation, manipulation, and other abusive practices while establishing the Securities and Exchange Commission (SEC).
Securities Investor Protection Corporation (SIPC): Customer Protection in Securities Markets
The Securities Investor Protection Corporation (SIPC) is a nonprofit organization designed to protect investors against the loss of cash and securities in case of a brokerage firm's failure.
Securities Loan: An Overview
Definition and explanation of Securities Loan, including types, applications, historical context, and related terms.
Securities Markets: General Term for Markets in Which Securities are Traded
Comprehensive overview of securities markets, including organized exchanges and over-the-counter markets, their structure, functions, and significance.
Securitization: Process of Distributing Risk by Aggregating Debt Instruments
Securitization is the financial process of pooling various types of contractual debt such as mortgages, auto loans, or credit card debt obligations and selling their related cash flows to third-party investors as securities.
Security Deposit: Nontaxable Cash Payment by Tenant Held for Lease Term
A Security Deposit is a nontaxable cash payment received by a landlord from a tenant, held during the term of the lease to offset damages or any lease violations. Discover its implications, historical context, and related terms.
Security Interest: A Detailed Examination
In-depth exploration of Security Interest, covering its definition, types, legal implications, application, historical context, related terms, and frequently asked questions.
Security Rating: Evaluation of Credit and Investment Risk
Security Rating refers to the evaluation of credit and investment risk of a securities issue by commercial rating agencies, such as Moody's, Fitch Ratings, and Standard & Poor's.
Seed Money: Initial Funding for Start-Ups
Learn about seed money, venture capitalists' initial funding contributions to help start-up businesses cover early-stage expenses.
Segment Margin: Measure of Business Segment Profitability
Segment Margin is a profitability measure used to evaluate the financial performance of a business segment by subtracting related product costs and traceable operating expenses from segmental revenue.
Segment Reporting: Comprehensive Overview for Financial Disclosure
An in-depth guide to Segment Reporting in annual financial reports, based on FASB Statement No. 14. Understand the criteria, presentation requirements, and implications for businesses.
Segregation of Duties: Internal Control Concept to Prevent Misuse
Segregation of Duties (SoD) is an internal control concept where responsibilities are divided among different individuals to prevent misuse and errors in an organization.
Seisin: Possession of Realty
Seisin refers to the possession of real property by an individual who claims ownership of a fee simple estate, a life estate, or another sellable interest. See also: Title.
Selective Credit Controls: Federal Reserve Board's Financial Tool
An overview of the Federal Reserve Board's authority to establish selective terms for various credit instruments, including margin requirements and their impact on stock market trading.
Selective Distribution: Understanding Conditional Product Availability
An in-depth exploration of selective distribution, a strategy where manufacturers distribute products only to specific wholesalers or retailers who meet predefined criteria.
Self-Directed IRA: A Flexible Retirement Account
A Self-Directed IRA (Individual Retirement Account) allows investors to actively manage and diversify their retirement holdings beyond traditional stocks, bonds, and mutual funds.
Self-Employed: Comprehensive Overview
A detailed exploration of self-employed individuals, including types, tax responsibilities, risks, and historical context.
Self-Employment Contributions Act (SECA): An Overview
A comprehensive guide to the Self-Employment Contributions Act (SECA), the federal law imposing the self-employment tax on individuals earning income through self-employed activities.
Self-Employment Income: Understanding Income for Self-Employed Individuals
An in-depth analysis of self-employment income, coverage under Social Security, tax implications, and special considerations for self-employed individuals.
Self-Employment Retirement Plan: Keogh Plan
A Keogh Plan is a tax-deferred pension plan specifically designed for self-employed individuals and small business owners.
Self-Employment Tax: Comprehensive Overview
A detailed explanation of self-employment tax, including its components for Social Security and Medicare, historical context, rates, and how to calculate and pay it.
Self-Help: Legal Context in Leasing and Default Remedies
An in-depth exploration of self-help measures by landlords to address lease defaults, their legality, examples, and contrasting them with formal eviction procedures.
Self-Insurance: Protecting Against Loss by Setting Aside One's Own Money
Self-insurance involves protecting against loss by setting aside funds periodically to cover potential future losses. Often adopted to manage high-frequency, low-severity losses, it can be implemented on a mathematical basis to create a dedicated self-insurance fund.
Sell-Off: Understanding Market Dynamics
A comprehensive guide on the phenomenon of selling securities under pressure to avoid further declines in prices, often observed in financial markets. Includes examples, historical context, and related terms.
Seller's Market: An Economic Scenario Defined by High Demand
A Seller's Market is a situation where there is more demand for a security or product than the available supply, leading to rising prices and favorable conditions for sellers.
Selling Climax: Market Downturn Indicator
A sudden and sharp decrease in security prices where stock or bond holders panic and offload their holdings drastically, often signaling the bottom of a bear market.
Selling Short: A Comprehensive Overview
Detailed explanation of Selling Short, a strategy involving the sale of securities, commodities, or foreign currency not actually owned by the seller, aiming to buy them back at a lower price.
Selling Short Against the Box: A Short Selling Strategy
An extensive guide to the financial strategy of selling short against the box, including definitions, types, examples, historical context, and related terms.
Semi-Monthly: Occurring Twice Each Month
An in-depth exploration of the term 'Semi-Monthly', its applications, differences with other frequencies, and detailed examples.

Finance Dictionary Pro

Our mission is to empower you with the tools and knowledge you need to make informed decisions, understand intricate financial concepts, and stay ahead in an ever-evolving market.