An amount of capital "paid in" by investors during common or preferred stock issuances, including the par value of the shares themselves.
Paid-in capital represents the funds raised by the business from selling its equity and not from ongoing operations. Paid-in capital also refers to a company's balance sheet entry listed under stockholders' equity, often shown alongside the balance sheet entry for additional paid-in capital.
A company that owns enough voting stock in another firm to control management and operation by influencing or electing its board of directors.
In the United Kingdom, it is generally held that an organisation holding a 'controlling stake' in a company (a holding of over 51% of the stock) is in effect the de facto parent company of the firm, having overriding material influence over the held company's operations, even if no formal full takeover has been enacted.
An economic state where resources cannot be reallocated to make one individual better off without making at least one individual worse off.
In the business world, factory managers may run Pareto improvement trials, in which they reallocate labor resources to try to boost the productivity of assembly workers without say, decreasing the productivity of the packing and shipping workers.
A technique of field research, used in anthropology and sociology, by which an investigator (participant observer) studies the life of a group by sharing in its activities.
Participant observation, for many years, has been a hallmark of both anthropological and sociological studies. In recent years, the field of education has seen an increase in the number of qualitative studies that include participant observation as a way to collect information. To conduct participant observation, the researcher often lives within the group, becomes a part of it, and lives as a group member for an extended period of time, allowing them access to the intimate details and goings-on of the group and their community.
A business owned by two or more people who agree on the method of distribution of profits and/or losses and on the extent to which each will be liable for the debts of one another. A partnership permits pass through of income and losses directly to the owners. In this way, they are taxed at each partner's personal tax rate.
One of the largest advantages of doing a co-branding campaign is having the opportunity to showcase a service or product to a new audience. That's what Sherwin-Williams and Pottery Barn did when they got together in 2013. They created an exclusive line of paints together, and then put a new section up on Pottery Barn's website to allow customers to easily pick which paint colors they wanted so it would go with their furniture choices. This was mutually beneficial for both brands, and they wrote articles to show how customers could decorate and paint on their own.
A strategy for promoting on the web where you pay when someone "clicks" on your advertisement.
The PPC is a payment model, not a specific site or location; that's why you have many options when deciding where you want to show your ads. The main one is search engine advertising, also known as search engine marketing (SEM), which allows you to show ads to users based on the keywords entered in the search bar (for example, "car sharing in London"). The main search engines, such as Google and Bing, use a model based on PPC through auction.
An equal pay for work of equal value. The value of jobs is based on the levels of skill, effort, responsibility and working conditions involved in doing the work.
Pay equity compares the value and pay of different jobs, such as nurse and electrician.
A financial gift given to a representative dependent on execution, which is thought of as one of the approaches to allure the worker to keep conveying positive outcomes.
There are different types of incentive pay – cash, shares or other incentives – and you need to decide what will work best for your business. Cash is one of the most common forms of incentive pay – offering employees extra financial reward over and above their salary or wages. You can also offer your staff shares instead although this is more complex than cash. It can help to really link employees to the company and build long term commitment. You essentially give your staff the right to buy shares in your business at their current price at a later date. If they have increased by the time they exercise their share options they will already have made a profit. You may want to offer a non-financial incentive such as a company car, healthcare or health club membership or vouchers to be spent on something specific rather than cash.
A payment given to the payee of a letter of credit, where the documents have certain anomalies. The bank which will advance the payment might keep it until confirmation has been received by the issuing bank.
The advising bank (which advances the payment) holds the balance pending confirmation from the issuing bank regarding the acceptance of documents, and has recourse against the beneficiary for the advanced payment if the issuing bank refuses to accept the documents. The meaning of the phrase “payment under reserve” was first judicially considered in Banque de l’Indochine et de Suez SA v J H Rayner (Mincing Lane) Ltd  QB 711.
A legal claim on collateral that has been pledged, usually to obtain a loan. A lien is perfected by registering it with appropriate statutory authority so that it is made legally enforceable and any subsequent claim on that asset is given a junior status.
Let’s say Sheila borrowed $20,000 to buy a car and stopped making payments when her loan balance was $10,000 because she lost her job. The lender repossesses her car and sells it at auction for $10,000, which satisfies Sheila’s loan balance. Sheila no longer has her car, but she also no longer owes the lender any money. The lender no longer has a bad loan on its books.
A fact of a person, rather than a company or organization, being legally responsible for something.
While personal liability is an unpleasant prospect under any circumstances, the larger your business or nonprofit enterprise is, the more intolerable the risk. The major liability risk for most citizen media sites or blogs is getting sued for defamation. Other significant risks includes legal claims for invasion of privacy, copyright and trademark infringement, and violations of trade secret laws, all of which could arise out of the act of publishing content online. Under certain conditions, trustees can take out insurance against personal liability.
A practice involving the application of branding and sales strategies to different regions, cities, states or countries.
An example of place marketing in business consists of tourism departments and city councils with place marketing teams competing to attract tourists and new residents use branding techniques. Also called territorial marketing or place branding.
A deliberate system of principles to guide decisions and achieve rational outcomes. A policy is a statement of intent, and is implemented as a procedure or protocol.
An insurance policy is a document which shows the agreement that you have made with an insurance company.
A quantitative method for selecting an optimal portfolio that can strike a balance between maximizing the return and minimizing the risk in various uncertain environments.
Properly practiced and implemented, portfolio analysis is the process of breaking down and studying an investment portfolio in order to determine both its appropriateness for a given investor's needs, preferences, and resources, and its probability of meeting the goals and objectives of a given investment mandate, particularly on a risk-adjusted basis and in light of historical asset class performance, inflation and other factors.
A net amount of cash and cash-equivalents being transferred into and out of a business. Positive cash flow indicates that a company's liquid assets are increasing, enabling it to settle debts, reinvest in its business, return money to shareholders, pay expenses and provide a buffer against future financial challenges.
Let’s assume you purchase a property for $500,000. You take a $400,000 loan on the property at 7% interest. Let’s say you rent the property for $800/week. And let’s say you have the following weekly expenses: Mortgage (interest only) – $538.46 (400000 x 0.07 / 52) Property management fees – $56.00 (7% of rental income) Expected vacancy loss – $40.00 (5% vacancy per year or 2.6 weeks per year) Landlord’s Insurance – $13.46 ($700/year) Repairs and Maintenance – $40.00 (5% of rental income or $2,080/year) Water and electricity rates – $0.00 (assuming tenant pays for water and electricity) Council Rates – $23.08 (assuming $1,200/year) This would bring your total expenses to $711/week. This means you would be earning an extra $89/week in positive cash flow after you had paid your expenses. Making this property a positive cash flow property. At the end of the year, the property would have generated $4,628.00 in extra income for you to use however you like.
Are a type of equity which pays out a fixed dividend, usually twice a year. The name ‘preference’ comes from the fact that they rank above ordinary shares when it comes to the payment of dividends and return of capital.
Assume ABC Company with 1000, 5%, $100 par value noncumulative preferred stocks outstanding issued a dividend for a $500 dividend. Since the preferred shareholders have the preferential right to dividends, they would take the entire dividend up to their limit (5% of Par) and the common stockholders wouldn’t receive a dividend that year. If the company declares furthermore dividends this year, again the preferential rights of the preferred shareholders get retained and they get the first right to the dividends as they haven’t received their share in full.
Are a form of stock which may have any combination of features not possessed by common stock including properties of both an equity and a debt instrument. Preferred stockholders have a higher claim to dividends or asset distribution than common stockholders.
For example, if a corporation issues 9% preferred stock with a par value of $100, the preferred stockholder will receive a dividend of $9 (9% times $100) per share per year. If the corporation issues 10% preferred stock having a par value of $25, the stock will pay a dividend of $2.50 (10% times $25) per year.
A brief news story written by a public relations professional and sent to targeted members of the media.
Generally, a press release body consists of four to five paragraphs with a word limit ranging from 400 to 500. A good example of a relocation press release is by Peapod. The release creates interest toward the story by displaying a tweetable quote by Chicago Mayor Rahm Emanuel, improving the chances of the story spreading on social media. Children’s Mercy press release is another great example of how to attract press attention when you have a big name representing you.
A risk that an investment will decline in value below the amount one invested.
If one buys a security for $10 per share, there is a principal risk that it will decline to $8 per share and never recover. Principal risk is virtually non-existent for bank accounts, which are guaranteed by the FDIC up to a certain amount. However, it is significant for investments like stocks and, to a lesser extent, bonds.
A status given to new employees of a company or business.
The probationary period also allows an employer to terminate an employee who is not doing well at their job or is otherwise deemed not suitable for a particular position or any position.
A corporate roadmap and benchmarking tool for organizations embarking on the path to becoming a Process Enterprise.
The Process and Enterprise Maturity Model looks at how a process should be executed, the persons who will be involved in the execution, the company infrastructure elements that will be used, the metrics and benchmarks that should be used to evaluate performance, as well as the executive responsible for oversight. Unlike the Capability Maturity Model Integration (CMMI), the PMMI can apply to business lines other than software and technology.
Someone who sees value in a product, and creates and develops the product in a systematic fashion.
The product champion entices decision makers to invest, sell or promote the product. The product champion also keeps the product in consumer’s minds.
A product whose production breaks new ground for an organization either because of the process involved in producing it or the market it is aimed at.
Examples of product innovation by a business might include a new product's invention; technical specification and quality improvements made to a product; or the inclusion of new components, materials or desirable functions into an existing product.
A responsibility of a manufacturer or vendor of goods to compensate for injury caused by defective merchandise that it has provided for sale.
In the United States, the majority of product liability laws are determined at the state level and vary widely from state to state. Each type of product liability claim requires proof of different elements in order to present a valid claim.
A group of indexes that calculates and represents the average movement in selling prices from domestic production over time.
PPI is considered a leading indicator of consumer price index (CPI) because as the input prices rise they will be (to a certain degree) reflected in the consumer prices. Also called wholesale price index (WPI).
An application of knowledge, skills, tools, and techniques to project activities to meet the project requirements.
Project management brings a unique focus shaped by the goals, resources and schedule of each project. The value of that focus is proved by the rapid, worldwide growth of project management.
Any tangible property other than "money" and "securities" that has intrinsic value.
This coverage provides indemnity to the insured for the wrongful abstraction of money or securities involving Employee Dishonesty (money securities and property other than m & s).
A way of organizations, companies and individuals to communicate with the public and media.
A PR specialist communicates with the target audience directly or indirectly through media with an aim to create and maintain a positive image and create a strong relationship with the audience. Examples include press releases, newsletters, public appearances, etc. as well as utilisation of the world wide web.
An accounting method used in mergers and acquisitions where there is no pooling of interests and the purchasing company treats the target firm as an investment.
There are many ways an acquirer can pursue the purchase of a target. Philosophically, the purchase method accounted for an acquisition as the sum of the assets and liabilities being acquired. The acquisition method differs in that it views the purchase as the whole firm, not just the sum of its parts.
A scientific research that aims to improve scientific theories for improved understanding or prediction of natural or other phenomena.
Pure research generally does not produce marketable results, but may be used for later research into more specific and profitable applications. Also called fundamental research. For example, the famous Tobler’s first law of Geography states that “Everything is related to everything else, but near things are more related than distant things”. This can be in a way considered to be part of pure research and its applied counterpart would be something like the concept of spatial correlation (or the simple fact that climate in Davis, California would be more related to Berkeley, California than it would be related to the climate at Raleigh, North Carolina for the same period of time).