SEMIANNUAL: Twice a Year
A term used to describe an event or process that occurs twice a year, typically at six-month intervals.
Semiconductor: Essential Material for Modern Electronics
Semiconductor materials, such as silicon, play a crucial role in the functionality of electronic devices like diodes, transistors, and integrated circuits, enabling the development of computers and other electronic machines.
Senior Citizen: Definition and Special Considerations
A comprehensive guide on who qualifies as a senior citizen, benefits, special tax rules, and privileges associated with this age group.
Senior Mortgage: Understanding Priority Mortgages
Exploring the concept of Senior Mortgages, their features, implications, and distinctions from other mortgage types like first and second mortgages.
Senior Refunding: Replacement of Securities with Longer Maturities
Senior refunding involves replacing securities maturing in 5 to 12 years with new issues having original maturities of 15 years or longer. This process helps reduce interest costs, consolidate issues, or extend maturity dates.
Senior Security: Definition and Importance in Finance
Senior security denotes a financial instrument with priority claim over junior obligations and equity in a corporation's assets and earnings. This term is fundamental in the hierarchy of claims during liquidation.
Seniority System: Employment Advantages Based on Length of Service
A comprehensive overview of the seniority system, a method used to determine employment benefits and distinctions based on the length of service. Explores the principles, usage, examples, and implications within organizations and unions.
Sensitive Market: Market Easily Influenced by News
A sensitive market is one that is easily swayed by the announcement of positive or negative news, resulting in wider fluctuations compared to more confident markets.
Sensitivity Analysis: Understanding Impact of Variables
Sensitivity Analysis explores how different values of an independent variable can impact a particular dependent variable under a given set of assumptions.
Sensitivity Training: Enhancing Interpersonal Understanding
Sensitivity training is a method of laboratory training where an unstructured group of individuals exchange thoughts and feelings on a face-to-face basis. This training method gives insight into how and why others feel the way they do on issues of mutual concern.
Sentiment Indicators: Measures of Bullish or Bearish Mood of Investors
Sentiment indicators are metrics used to gauge the prevailing mood of investors, whether bullish or bearish. Technical analysts often use these indicators as contrary signals to predict market movements.
SEP-IRA: Simplified Employee Pension Plan
A SEP-IRA (Simplified Employee Pension Plan) is a retirement savings plan that offers tax advantages for business owners and self-employed individuals.
SEPARATE (TAX) RETURN: An Overview
Comprehensive detail on Separate (Tax) Return, focusing on Married Filing Separately, its implications, benefits, and considerations.
Separate Property: Definition and Implications in Community Property States
An in-depth exploration of separate property in community property states, including definitions, types, tax implications, historical context, and critical comparisons with community property.
Separately Managed Account (SMA): Professionally Managed Investment Portfolio
A Separately Managed Account (SMA) is a professionally managed portfolio of securities that uses pooled money to buy investments owned directly by the account holder.
Separation of Service: Employee Termination
A comprehensive overview of Separation of Service, detailing the process, types, implications, and best practices related to an employee terminating their connection with an employer.
Sequence: Order of Occurrence
The concept of Sequence in various disciplines and its applications, importance, and examples.
Serial Bond: A Comprehensive Overview
An in-depth exploration of Serial Bonds, including definition, types, special considerations, examples, historical context, and more.
Serial Correlation: Analysis and Implications
Serial correlation, also known as autocorrelation, occurs in regression analysis involving time series data when successive values of the random error term are not independent.
Series Bonds: Group of Bonds Issued at Different Times with Different Maturities Under the Same Indenture
Series Bonds are a financial instrument used in fixed-income markets where bonds are issued at different times with varying maturities but governed by the same indenture. This entry explores their types, features, applications, and historical context.
Series E Bond: Historical U.S. Government Savings Bonds
A comprehensive entry on Series E Bonds, savings bonds issued by the U.S. Government from 1941 to 1979, including their features, issuance, interest accrual, and redemption processes.
Series HH Bond: U.S. Government Bond Details
A comprehensive overview of the Series HH Bond, a type of U.S. government bond once available in exchange for Series E or EE bonds, including its history, functions, and cessation.
Series I Bond: Inflation-Protected Savings Bond
A detailed entry on Series I Bonds, which are savings bonds designed to protect the purchasing power of investments and provide a guaranteed real rate of return.
Service Corps of Retired Executives (SCORE): Counselors to America's Small Business
The Service Corps of Retired Executives (SCORE), now known as SCORE, is a nonprofit organization dedicated to mentoring small business owners and entrepreneurs in the United States.
Service Economy: An In-Depth Analysis
An economy characterized by the predominance of the service sector, contributing significantly to GDP and employment.
Service Fee: Compensation to Advertising Agencies
An in-depth examination of service fees paid by advertisers to advertising agencies, including types, rates, examples, and related terms.
Service Sector: Vital Component of the Economy
An in-depth exploration of the Service Sector, its impact on employment, contributions to GDP, types of service industries, historical evolution, and future trends.
Service Worker: Definition and Role in the Economy
A comprehensive overview of a service worker's role in the service sector, its growth, union representation, and economic implications.
Servicing: Regular Maintenance and Financial Management
An in-depth look at the concept of servicing including its general application in equipment maintenance and its specialized role in financial loan management.
Set-Aside: Ensuring Minority Contractor Participation
An in-depth exploration of set-aside programs which allocate a certain percentage of government and corporate contracts for minority firms to promote equal opportunity.
Setback: Definition and Applications
An in-depth look at the term 'Setback,' its meanings in different contexts, historical origins, and significance in various fields such as urban planning and business.
Setoff: Definition and Applications
A comprehensive exploration of Setoff in general and tax law contexts, covering counterclaims by defendants against plaintiffs, independent causes of action, and balancing obligations.
Settle: Payment, Resolution, and Completion
A comprehensive guide to the concept of 'Settle' in different contexts including general, legal, and securities.
Settlement: Various Definitions and Applications
A comprehensive exploration of the term 'settlement' in the contexts of estate distribution, legal negotiations, and real estate transactions.
Settlement Cost: Key Components and Examples
Understanding settlement cost, also known as closing cost, including its types, examples, and significance in real estate transactions.
Settlement Date: Definition and Significance
The settlement date is a crucial term in both real estate and securities markets, representing the date on which a transaction is finalized and ownership is transferred.
Settlement Statement: Overview and Key Details
A comprehensive guide to Settlement Statements in real estate transactions, detailing the amounts to be paid by each party and how the funds are distributed.
Settlor: The Creator of a Trust
The Settlor is the person who establishes a trust, transferring assets to a trustee for the benefit of designated beneficiaries. This term is also known as donor, trustor, or grantor.
Setup Cost: An Overview
Detailed analysis of Setup Cost, including its definition, components, examples, and related concepts.
Severalty Ownership: Individual Ownership of Real Property
Severalty ownership is a legal concept referring to the ownership of real property by a single individual, distinct from co-ownership arrangements.
Severance Benefit: Compensation Upon Job Termination
A detailed overview of severance benefit, its types, eligibility, computation, applicability, comparisons with similar terms, and legal considerations.
Severance Damages: Compensation for Diminished Property Value Due to Condemnation
Severance Damages are a form of compensation awarded to property owners when a portion of their property is condemned, diminishing the value or usability of the remaining property.
Severance Pay: Income Bridge for Transitioning from Employment to Unemployment
Severance pay is a monetary compensation offered by employers to employees who are laid off. It serves as an income bridge during the transition from employment to unemployment and is subject to taxation in the year received.
Sex Stereotyping: Formulated Traits Based on Sex
Sex Stereotyping refers to the inferred traits and expected behavior based upon one's sex, often resulting in prejudice. This can impact various aspects of life such as employment opportunities, credit ratings, consumer behavior, and more.
Shakedown: Comprehensive Testing Before Production
Shakedown is a trial run conducted before putting a procedure, system, or application into production to identify and resolve potential problems or 'bugs' prior to actual use.
SHAKEOUT: Market Condition Change
Understanding SHAKEOUT: A phenomenon in market conditions that eliminates weaker or marginally financed participants in an industry or securities market.
Shakeup: Rapid Change in Organizational Management and Structure
An in-depth examination of 'shakeup', a rapid change in the management and structure of an organization, its causes, effects, and strategies for coping with the associated trauma and uncertainty.
Share of Market: Understanding Brand Share
An in-depth explanation of Share of Market, also referred to as Brand Share, including its calculation, significance, and implications in business.
Shared-Appreciation Mortgage (SAM): Innovative Residential Financing
A Shared-Appreciation Mortgage (SAM) is a residential loan with a fixed interest rate set below market rates, wherein the lender is entitled to a specified share of the appreciation in property value over a specified time interval.
Shared-Equity Mortgage: A Collaborative Path to Homeownership
A comprehensive guide to understanding Shared-Equity Mortgages (SEM) where lenders are granted a share of the equity, enabling them to participate in the proceeds from a property's resale.
Shares Authorized: Company Stock Allocation
Shares Authorized refers to the total number of shares a corporation is legally permitted to issue as detailed in its Articles of Incorporation. This figure typically exceeds the number of shares issued and outstanding.
Shares of Beneficial Interest: Comprehensive Guide
In-depth exploration of Shares of Beneficial Interest, covering their definition, types, applications, and related concepts.
Shareware: Try Before You Buy Software
Shareware refers to software available for trial use, often downloadable from a network, which requires registration and payment if continued use is desired.
Shark Repellent: A Strategy to Defend Against Unwanted Takeovers
Shark Repellent refers to measures undertaken by a corporation to discourage unwanted takeover attempts. It is a defensive tactic aimed at protecting the company's interests against hostile bids.
Shark Watcher: Specialist in Early Detection of Takeover Activity
A firm specializing in the early detection of hostile takeover activity, typically through monitoring and analyzing trading patterns and soliciting proxies for client corporations.
Shekels: An Ancient and Modern Monetary Unit
Shekels are an ancient form of money first noted in the Bible and currently the official currency of Israel. This article provides a comprehensive overview of its history, usage, and significance.
Shell Corporation: Overview and Uses
A shell corporation is an incorporated entity with no significant assets or operations, often used for various legal and sometimes fraudulent purposes.
Sherman Anti-Trust Act of 1890: Landmark Antitrust Legislation
Comprehensive overview of the Sherman Anti-Trust Act of 1890, its historical context, impact on U.S. law, and continued relevance in modern antitrust regulation.
Shop: Multifaceted Concept in Business and Commerce
An in-depth look at the various definitions and applications of the term 'shop' across different industries and contexts, ranging from production areas to small retail establishments.
Shop Steward: Union Representation in the Workplace
A Shop Steward is a union member elected by fellow union members to represent them in discussions and negotiations with management regarding grievances, requests, and labor conditions.
Shopper: Potential Customer and Local Advertising Newspaper
An in-depth look at the term 'Shopper,' including its definitions as a potential customer and a local advertising newspaper, also known as a shopping newspaper.
Shopping Center: Collection of Retail Stores with Common Parking
A Shopping Center is a collection of retail stores with a common parking area, sometimes including an enclosed mall or walkway, ranging from small strip centers to large regional malls.
Shopping Products: Informed Consumer Decisions
Consumer products requiring concentration and research to make an informed judgment about their relative merits and price. Shopping products can take a considerable amount of a consumer's time and concentration before an informed purchase decision is reached.
Shopping Service: Comprehensive Overview
A detailed examination of shopping services, including types, historical context, applicability, and examples.
Short Bond: Defined and Explained
A comprehensive explanation of short bonds, their types, financial implications, and applications in finance.
Short Covering: Understanding the Process
Short covering involves the actual purchase of securities by a short seller to replace those borrowed at the time of a short sale. It plays a crucial role in financial markets and trading strategies.
Short Form: An Overview in Law and Taxation
Short form refers to an abbreviated document used in law and federal taxation. In law, it serves as a concise version of a longer document, while in taxation, it applies to specific federal income tax forms such as the 1040A and 1040EZ.
Short Interest: Comprehensive Analysis
Detailed exploration of Short Interest in the stock market, including definitions, mathematical formulations, historical context, and practical applications.
Short Position: Definition and Explanation
A comprehensive understanding of Short Position in commodities and securities, its implications, historical context, and practical applications.
Short Run: An Economic Term describing Production Periods
In economics, the short run is a period of time during which existing firms can increase production in response to changing economic conditions, but cannot increase their capacity or allow new firms to enter the industry.
Short Sale: Definition and Mechanisms
An in-depth exploration of short sales in securities and real estate, outlining the processes, risks, and implications.
Short Squeeze: Crucial Financial Phenomenon
A short squeeze occurs when many traders with short positions are forced to buy stocks or commodities to cover their positions and prevent losses, leading to a surge in prices.
Short Year: Overview and Tax Implications
Understanding the concept of Short Year in the context of taxes, commonly applied to start-up companies or during termination.
Short-Sale Rule: Historical Market Regulation for Short Sales
The Short-Sale Rule, rescinded in 2007, was a Securities and Exchange Commission rule that required short sales to be made only in a rising market. Also known as the plus-tick rule.
Short-term Capital Gain (Loss): Profit or Loss From Short-Term Investments
Short-term capital gain (loss) for tax purposes, profit (loss) realized from the sale of securities or other capital assets not held long enough for a long-term capital gain (loss).
Shortfall: Understanding Revenue and Budget Deficits
A comprehensive guide to understanding shortfalls in revenue and budget, including causes, examples, and implications.

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