The Portable MBA in Finance and Accounting, 3rd Edition

628 Glossary C+, C++:Programming languages used in the 1990s to program many personal com- puter and UNIX based applications. Ca ...

Glossary 629 Securities Act of 1933, and any changes in the financial statements subsequent to in- formation included in the Reg ...

630 Glossary Derivative:An instrument whose value or contingent cash flows are a function of the value of some other asset or ec ...

Glossary 631 will be unintelligible to that third party. Secure Web sites use encryption to protect confidential data that users ...

632 Glossary Foreign Corrupt Practices Act of 1997:The law that explicitly prohibits the bribery of foreign governments or polit ...

Glossary 633 Giga-:The prefix given to another number which means a billion. Thus, a 10 giga- byte hard drive has the capacity t ...

634 Glossary interest) after funding operations of the business enterprise and making necessary capital investments. Investment ...

Glossary 635 Liquidity:the ability to quickly convert property to cash or pay a liability. Long:To enter a future or for ward as ...

636 Glossary Multimedia:The simultaneous use of multiple forms of media on a computer. If you were to watch a football game on y ...

Glossary 637 Other comprehensive income:A set of unrealized income elements that are added to conventional net income to arrive ...

638 Glossary Profit plan:A company’s total budget used in achieving a desired profit goal. Some- times the term refers only to t ...

Glossary 639 Risk-free rate:The rate of return available in the market on an investment free of default risk. Risk premium:A rat ...

640 Glossary Standard of value: The identification of the type of value being utilized in a spe- cific engagement (e.g., fair ma ...

Glossary 641 Tax-adjusted nonrecurring items:Pretax nonrecurring items of revenue, gain, expense, and loss that are multiplied b ...

642 Glossary Vertical merger: A merger in which the two firms are from different stages of the same industry or production proce ...

643 About the Authors Charles A. Anderson’s career includes academic and business experience. He has been a faculty member of bo ...

644 About the Authors Dr. Bliss holds a PhD in Finance from Indiana University. He also re- ceived his MBA in Finance/Real Estat ...

About the Authors 645 Comiskey served two terms on the editorial review board of the Accounting Review—the second term was as an ...

646 About the Authors Robert Halsey has an MBA in finance and a PhD in accounting from the Uni- versity of Wisconsin—Madison. Du ...

About the Authors 647 specializing in business strategy with offices in Boston, Chicago, Los Angeles, New York, San Francisco, W ...