Shrinkwrap: Clear Plastic Coating for Software Packaging
Shrinkwrap is the clear plastic coating that covers the boxes in which commercial software is sold, serving as a guarantee of authenticity and integrity.
Shutdown Point: Critical Price Level in Economics
An in-depth analysis of the Shutdown Point, the output price level at which a firm's revenues barely offset the firm's fixed costs and revenue.
Shyster: An Unscrupulous Business Person
Definition of Shyster as an unscrupulous business person, often used in connection with the law profession. Detailed information including history, examples, and related terms.
Sick Pay: Taxable Payments During Illness or Injury
Sick pay is a taxable income paid to employees during periods of illness or personal injury, provided by employers, welfare funds, state funds, associations, or insurance plans.
Signature Guarantee: A Validated Confirmation
A comprehensive examination of Signature Guarantee, its importance, process, applications, and related elements in verifying the authenticity of signatures for financial transactions.
Signing Bonus: Upfront Payment to Attract Talent
A signing bonus is an upfront payment given to a new employee as an incentive for joining a company. This article explores the purpose, types, benefits, and considerations of signing bonuses.
Silicon Valley: Epicenter of High-Tech Innovation
Overview of Silicon Valley, the region in California known for being the hub of high-tech research and innovation, and the birthplace of modern computing advancements.
Silver Standard: Definition and Historical Context
Comprehensive exploration of the Silver Standard, a monetary system where a currency's value is directly linked to silver. Learn about its implementation, historical significance, pros and cons, and its comparison to other standards.
Simple Interest: Method of Calculating the Future Value of a Sum
Simple interest is a method of calculating the interest on a principal sum where the interest is not compounded. Compared to compound interest, simple interest involves paying interest only on the principal.
SIMPLE IRA: Salary Reduction Plan for Small Employers
SIMPLE IRAs are a type of retirement plan that qualifying small employers with no more than 100 employees can offer to their employees. This plan allows self-employed individuals to contribute as well, facilitating tax-deferred retirement savings.
Simple Rate of Return: Basic Investment Measure
An entry explaining the Simple Rate of Return, a measure of investment performance that divides income and capital gains by the initial capital invested, excluding compounding effects.
Simple Yield: Basic Interest Return Calculation
Simple Yield measures the interest return on a bond relative to its current market price, offering a straightforward calculation for bondholders and debtors.
Simplified Employee Pension Plan: Retirement Savings for Small Business
A Simplified Employee Pension Plan (SEP) is a retirement plan that provides business owners with a simplified method to contribute toward their employees’ retirement and their own retirement savings.
Sin Tax: A Form of Repressive Tax
An overview of sin tax, a type of repressive tax, including its purpose, applications, and effects on society and the economy.
Single Premium Life Insurance: Comprehensive Overview
An in-depth guide on Single Premium Life Insurance, a coverage in which one premium payment is made and the policy is fully paid up with no further premiums required.
Single Tax Movement: Economic Philosophy and Impact
A comprehensive overview of the Single Tax Movement, its economic and political philosophy, its historical context, influence, and applicability today.
Single Taxpayer: Definition and Tax Implications
A comprehensive overview of what constitutes a Single Taxpayer, including definitions, tax implications, special considerations, examples, and related terms.
Single-Entry Bookkeeping: An Overview
Single-entry bookkeeping is an accounting system that records transactions in only one account, without balancing debits and credits.
Sinking Fund: Purpose and Mechanics
A sinking fund is a reserve created to pay off debt securities or preferred stock over time, ensuring gradual repayment and reducing default risk.
Site Assessment (Environmental): Evaluation of Hazardous Waste
A comprehensive evaluation of a site for the existence of hazardous waste, conducted prior to property acquisition to ensure compliance with environmental laws and regulations.
Situational Management: Adaptive Management Style for Organizational Success
Situational Management is a management method where the current state of the organization determines the operational procedures to achieve desired outcomes. It emphasizes a very adaptive management style.
Skill-intensive Occupation: Understanding Highly Skilled Jobs
An in-depth look at occupations that require highly specialized skills and training, including examples, historical context, and relevance in today's job market.
SKU (Stock Keeping Unit): Inventory Management Essential
An in-depth overview of Stock Keeping Units (SKUs), their significance in inventory management, usage in various industries, and best practices for efficient SKU management.
Skype: Popular Internet Phone Service
Skype is a widely-used Internet phone service, offering voice, video, and text communication over the web. Learn more about its features, historical context, and its relation to VOIP technology.
Slander: Oral Defamation
Slander pertains to the act of defamation through spoken words that can damage another person's reputation. It includes direct defamatory statements (slanderous per se) and those that require external context (slanderous per quod).
Sleeper Stock: An Overview of Hidden Investment Potential
A comprehensive guide to sleeper stocks, their characteristics, and their significant potential for price gains once recognized by investors.
Sleeping Beauty: Potential Takeover Target
A company that has not yet been approached by an acquirer but has particularly attractive features, such as a large amount of cash or undervalued real estate or other assets.
SLM Corporation: Publicly Traded Student Loan Guarantor
SLM Corporation, formerly the Student Loan Marketing Association, commonly known as Sallie Mae, guarantees student loans and operates in the secondary market. It purchases student loans from originating financial institutions and provides financing to state student loan agencies.
Slowdown: Deliberate Reduction of Output by Employees
An in-depth look at slowdowns, a strategic form of work protest used by employees to apply economic pressure on employers without resorting to a strike.
Slump: Drop in Economic or Productive Activity
An in-depth analysis of a slump, its distinctions from related economic terms, causes, effects, and historical examples.
Small Business: Vital Economic Drivers
A comprehensive guide to small businesses, their roles in innovation, economic impact and growth, with an emphasis on their characteristics, definitions, and significance.
Small Business Administration: Supporting Small Businesses
The Small Business Administration (SBA) provides support to entrepreneurs and small businesses in the United States through resources, loans, and expert guidance.
Small Business Administration (SBA): Encouraging Small Business
The Small Business Administration (SBA) is a federal government agency based in Washington, D.C., that provides support to entrepreneurs and small businesses through various programs, including low-interest-rate loans.
Small Business Investment Company (SBIC): Financial Support for Small Businesses
A Small Business Investment Company (SBIC) is an entity that provides financial support, advice, and capital to small businesses, operating under the Small Business Investment Act of 1958.
Small Claims Court: Overview and Importance
A comprehensive guide to understanding Small Claims Court, a court of limited jurisdiction where claims for relatively small amounts are settled on an informal basis.
Small Claims Division: Tax Court Simplified
Understand the Small Claims Division in Tax Court, where taxpayers can resolve disputes involving tax liabilities under $10,000 in a less formal setting.
Small Investor: Individual Investor in Financial Markets
A Small Investor, often referred to as a retail investor, buys small amounts of stocks or bonds, typically in odd-lot quantities. This article delves into the roles, types, considerations, and examples related to small investors, along with historical context and related terms.
Small-Cap: Small Capitalization Stocks and Mutual Funds
An overview of small-cap stocks, including their characteristics, market capitalization, and volatility compared to larger companies.
Smartphone: Mobile Technology with Advanced Capabilities
A comprehensive look at smartphones, their features, capabilities, history, and impact. Includes details about development, market leaders, and software applications.
Smoke Clause: Detailed Overview of Coverage in Extended Coverage Endorsement
A comprehensive explanation of the Smoke Clause provision within the Extended Coverage Endorsement, covering smoke damage from sudden, unusual, and faulty operation of cooking or heating units connected by a vent to the chimney.
Smokestack Industry: Heavy Industry Explained
An in-depth look at smokestack industries, including their characteristics, historical context, challenges, and impact on the global economy.
Snail Mail: Traditional Postal Services Explained
An in-depth look at snail mail, its historical context, relevance in the digital age, and comparisons with electronic mail (E-mail).
Social Club: Tax-Exempt Pleasure and Recreation Organization
A social club is a tax-exempt organization formed for pleasure, recreation, and other nonprofitable purposes, where substantially all of the activities align with these goals and no net earnings benefit any private shareholders.
Social Overhead Capital: Indirectly Measurable Economic Investments
An exploration of Social Overhead Capital, investments in areas such as education and health care, whose productivity or effectiveness cannot be directly measured.
Social Responsibility: Ethical and Societally Moral Behavior
An in-depth exploration of Social Responsibility focusing on its significance in supporting acceptable societal standards and laws, along with its implications across various sectors.
Social Security Act: Federal Retirement Plan Enacted in 1935
The Social Security Act, enacted by Congress in 1935, established a federal retirement plan requiring current workers to support retired workers. This act was a response to old-age dependency exacerbated by The Great Depression.
Taxation of Social Security Benefits: How It Works
An in-depth explanation of how a portion of Social Security benefits is included in taxable income, including thresholds, filing statuses, and special considerations.
Social Security Number: Unique Identifier in the United States
An in-depth explanation of Social Security Numbers (SSNs), their importance, history, and use in the United States as unique identifiers for individuals.
Social Security Tax: Understanding OASDI
A comprehensive guide to Social Security Tax, including the old-age, survivor's, and disability (OASDI) portion of the tax assessed on compensation and self-employment earnings under the Federal Insurance Contributions Act (FICA).
Socialism: Economic System Overview
Socialism is an economic system where the government owns or controls major critical industries, but may allow collective ownership and some private ownership in agriculture, services, and less critical industries.
Society of Actuaries: Advancing the Actuarial Profession
The Society of Actuaries (SOA) is committed to advancing the actuarial profession and expanding relationships with members, volunteers, and other actuarial organizations to enhance the role and overall impact of actuaries. It offers the highly coveted FSA (Fellow, Society of Actuaries) designation.
Soft Dollars: Understanding Indirect Investment Costs
Soft dollars refer to indirect payments for brokerage services, allowing investors to use commission dollars for research and related services rather than direct payments.
Soft Market: A Buyers' Market
An in-depth exploration of a soft market in the context of economics and finance where demand shrinks, or supply grows faster than demand, making sales at reasonable prices difficult.
Soft Money: Tax Deductible Contributions in Investments and Development Costs
Soft Money refers to tax-deductible contributions in investments and development, as well as non-construction costs such as interest during construction, architect's fees, and legal fees.
Soil Bank: Stabilizing Commodity Prices and Promoting Soil Conservation
The Soil Bank is a program designed to stabilize commodity prices and promote soil conservation by paying farmers to hold land out of agricultural production.
SORT: Arranging Items in Order
A comprehensive guide to the process and methods of sorting, both numerically and alphabetically, including built-in computer sorting programs, their types, and applications.
Source Evaluation: Optimizing Marketing Expenditures
Source evaluation identifies and analyses the channels of sale that generate orders or customers, enabling marketers to focus their promotional efforts efficiently.
Source Program: Computer Programming Fundamentals
A Source Program is a computer program written in a high-level programming language that is translated into machine language for execution by a computer.
Sources and Applications (Uses) of Funds Statement: Analysis of Financial Position Changes
A comprehensive analysis of changes in the financial position of a firm from one accounting period to another. This statement includes sources of funds, such as net income and sale of stock, and applications of funds, such as repurchase of shares and repayment of debt.
Sources of Funds: Statement of Changes in Financial Position
An overview of the different sources of funds within the statement of changes in financial position, illustrating how funds are derived and accounted for during an accounting period.
Sovereign Wealth Funds: Comprehensive Overview
An in-depth look at Sovereign Wealth Funds (SWFs), including their definition, types, examples, historical context, and applicability in global finance.
SPA (Società Per Azioni): The Italian Designation for a Corporation
An in-depth look at SPA (Società Per Azioni), the Italian designation for a corporation, its structure, legal implications, advantages, and its role in the Italian business environment.
Spam: Unsolicited Commercial Email Messages
Spam refers to unsolicited commercial messages sent indiscriminately to a large number of recipients, often with the aim of promoting products, services, or scams.
SPAM Filter Software: Distinguish SPAM from Ordinary E-Mail
SPAM Filter Software helps in distinguishing spam from ordinary email messages. It includes layers of filtering by ISPs, webmail services, and mail clients.
Span of Control: Principle of Management
Understanding the Span of Control, a key principle of management indicating the number of employees a manager can supervise effectively.
SPDR: Standard & Poor's Depositary Receipt
Comprehensive coverage of Standard & Poor's Depositary Receipt (SPDR), also known as 'spiders,' which are securities designed to track the performance of the S&P 500 Index.
Special Delivery Service: Rapid and Preferential Handling by USPS
Detailed information about the Special Delivery service offered by the U.S. Postal Service, including its features, exclusion of Express Mail, and handling on Sundays and holidays.

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