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ACCOUNTING / BOOKKEEPING / CPAs

Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organizations financial statements in order to express an opinion -- that conveys reasonable but not absolute assurance -- as to the fairness and adherence to generally accepted accounting principles, in all material respects.

AMBULANCE

An ambulance is a vehicle designated for the transport of sick or injured people. The first ambulances called by that name were horse ambulances used in the American Civil War. The first practical ambulances were created by Dominique Jean Larrey, a French surgeon (1766–1842), for use in the Napoleonic Wars. Modern-day ambulances are typically large automobiles on a van or light truck chassis.

AMUSEMENT PARKS

Amusement park is the more generic term for a collection of rides and other entertainment attractions assembled for the purpose of entertaining a fairly large group of people. An amusement park is more elaborate than a simple city park or playground, as an amusement park is meant to cater to adults, teenagers, and small children.

ASBESTOS

Asbestos (a misapplication of Latin: asbestos "quicklime" from Greek ἄσβεστος: a-, "not"; sbestos, "extinguishable") describes any of a group of fibrous metamorphic minerals of the hydrous magnesium silicate variety. The name is derived for its historical use in lamp wicks; the resistance of asbestos to fire has long been exploited for a variety of purposes. It was used in fabrics such as Egyptian burial cloths and Charlemagne's tablecloth, which, according to legend, he threw in a fire to clean. Asbestos occurs naturally in many forms (see below); it is mined from metamorphic deposits.

BANK COMPLIANCE

Compliance requirements are a series of directives established by United States federal government agencies that summarize hundreds of federal laws and regulations applicable to Federal assistance. Bank regulations are a form of government regulation which subject banks to certain requirements, restrictions and guidelines, aiming to uphold the soundness and integrity of the financial system. A bank is an institution that provides financial service, particularly taking deposits and extending credit.

BANKING

A bank is an institution that provides financial service, particularly taking deposits and extending credit.

BANKING REGULATION

Bank regulations are a form of government regulation which subject banks to certain requirements, restrictions and guidelines, aiming to uphold the soundness and integrity of the financial system. A bank is an institution that provides financial service, particularly taking deposits and extending credit.

BICYCLE HELMETS

A bicycle helmet is designed to provide head protection for cyclists. Helmets are most suitable for preventing injury in straight falls, and for reducing friction related damage to the head. Modern bicycle helmets were first developed in the 1970s.

CHECK KITING

Check kiting is any sort of fraud that involves drawing out money from a bank account that does not have sufficient funds to cover the check. It is typically achieved by taking advantage of the float, the time between the negotiation of the check and its clearance at the check-writer's bank. This fraud is also known as paper hanging and carries a heavier pejorative connotation. Before the passage of the Check Clearing for the 21st Century Act, when checks could take 3 or more days to clear, playing the float was fairly common practice in otherwise-honest low-income families who encountered emergencies right before payday.

CIVIL RIGHTS - EQUAL RIGHTS

Civil rights are the protections and privileges of personal liberty given to all citizens by law. Civil rights are distinguished from "human rights" or "natural rights"; civil rights are rights that are bestowed by nations on those within their territorial boundaries, while natural or human rights are rights that many scholars claim ought to belong to all people. For example, the philosopher John Locke (1632-1704) argued that the natural rights of life, liberty, and property should be converted into civil rights and protected by the sovereign state as an aspect of the social contract. Others have argued that people acquire rights as an inalienable gift from a god or at a time of nature before governments were formed.

COMMODITIES

The word commodity is a term with distinct meanings in business and in Marxian political economy. For the former, it is a largely homogeneous product, whereas for the latter, it refers generically to wares offered for exchange. Linguistically, the word commodity came into use in English in the 15th century, being derived from the French word "commodité" meaning "benefit, profit", similar in meaning to biens (goods). The Latin root meaning is commoditas, referring variously to the appropriate measure of something; a fitting state, time or condition; a good quality; efficaciousness or propriety; and advantage, or benefit. The German equivalent is die Ware, i.e. wares or goods offered for sale.

CONSTRUCTION

In project architecture and civil engineering, construction is the building or assembly of any infrastructure. Although this may be thought of as a single activity, in fact construction is a feat of multitasking. Normally the job is managed by the construction manager, supervised by the project manager, design engineer or project architect. While these people work in offices and make the most money, every construction project requires a large number of laborers to complete the physical task of construction.

COPYRIGHT - GENERAL

Copyright is a set of exclusive rights granted by governments to regulate the use of a particular expression of an idea or information. At its most general, it is literally "the right to copy" an original creation. In most cases, these rights are of limited duration. The symbol for copyright is ©.

DRUG ENFORCEMENT

The Drug Enforcement Administration (DEA) is a United States Department of Justice law enforcement agency tasked with enforcing the Controlled Substances Act of 1970. Not only is the DEA the lead agency for domestic enforcement of Federal drug laws (sharing concurrent jurisdiction with the Federal Bureau of Investigation), it also has sole responsibility for coordinating and pursuing U.S. drug investigations abroad.

DUE DILIGENCE

Due diligence (also known as due care) is the effort made by an ordinarily prudent or reasonable party to avoid harm to another party or himself. Failure to make this effort is considered negligence. Quite often a contract will specify that a party is required to provide due diligence.

E-COMMERCE

Electronic Commerce (also referred to as EC, e-commerce eCommerce or ecommerce) consists primarily of the distributing, buying, selling, marketing and servicing of products or services over electronic systems such as the Internet and other computer networks.

EDUCATION

Education is a social science that encompasses teaching and learning specific knowledge, beliefs, and skills. Licensed and practicing teachers in the field use a variety of methods and materials in order to impart a curriculum. There has been a plethora of journals, magazines, books, and digests in the field of education that addresses these areas. Such literature addresses the teaching practices, with subjects that include lectures, game playing, testing, scheduling, record keeping, bullying, seating arrangements, interests, motivation, and computer access. However, the most important factors in any teacher's effectiveness is the interaction with students and personality of the teacher. The quality of their relationships provides the impetus for inspiration. The best teachers are able to translate good judgment, experience, and wisdom into the art of communication that students find compelling. It is their ability to understand and overcome prejudices, generate passion, and recognize potential that enable teachers to invigorate students with higher expectations of themselves and society at large. The goal is aiding the growth of students so that they become productive members of a migratory society. An imparting of culture from generation to generation (see socialisation) promotes a greater awareness and responsiveness through social maturity to the needs of an increasingly diversified global society.

ELDER CARE / ABUSE

Elder abuse is a single or repeated act or lack of appropriate action, occurring within any relationship where there is an expectation of trust, which causes harm or distress to an older person.

Elderly care or elder care is a broad term encompassing such services as assisted living, adult day care, long term care, nursing homes, hospice care, and Alzheimer's care.

ELECTRONIC DESIGN AUTOMATION AND SOFTWARE

electronic design automation software

EMERGENCY MANAGEMENT

Emergency preparedness is a set of doctrines to prepare civil society to cope with - or plan for - natural or man-made disasters. Emergency Operations or Disaster relief are the subset of these doctrines that are concerned with recovery efforts; these comprise the execution or implementation of the Emergency preparedness plans. This is usually a government policy adapted from civil defense to prepare for nonmilitary civil emergencies before they happen. Emergency management involves plans, structures and arrangements established to engage the normal endeavours of government, voluntary and private agencies in a comprehensive and coordinated way to respond to the whole spectrum of emergency needs. This is also known as disaster management

EMERGENCY MEDICAL SYSTEMS

The Emergency Medical Service system (known by the acronym "EMS" in the USA and Canada) is responsible for providing pre-hospital (or out-of-hospital) care by paramedics, emergency medical technicians (EMT's), and medical first responders (MFRs in US terminology). The goal of EMS is to provide early treatment to those in need of urgent medical care, and ultimately rapid transportation to an Emergency department. Stabilizing patients early (within the golden hour) significantly increases their chances of survival, particularly in the event of a heart attack, diabetic emergency, or severe physical trauma.

EMS - Emergency Medical Service

The Emergency Medical Service system (known by the acronym "EMS" in the USA and Canada) is responsible for providing pre-hospital (or out-of-hospital) care by paramedics, emergency medical technicians (EMT's), and medical first responders (MFRs in US terminology). The goal of EMS is to provide early treatment to those in need of urgent medical care, and ultimately rapid transportation to an Emergency department. Stabilizing patients early (within the golden hour) significantly increases their chances of survival, particularly in the event of a heart attack, diabetic emergency, or severe physical trauma.

HAZMET - HAZARDOUS MATERIALS

A hazardous material (HAZMAT) is any solid, liquid, or gas that can cause harm to humans, other living organisms, or the environment due to being radioactive, flammable, explosive, toxic, corrosive, a biohazard, an oxidizer, an asphyxiant, or capable of causing severe allergic reactions. The term hazardous material is used in this context almost exclusively in the United States. The equivalent term in the rest of the English-speaking world is Dangerous Goods.

HEALTH CARE MANAGEMENT

Managed care is a synonym for PPO, HMO, MCO, and POS. >p> Managed care is a concept in U.S. health care which rose to dominance during the presidency of Ronald Reagan as a means to control Medicare payouts. As a major Medicare claims administrator, the Blue Cross-Blue Shield insurance firm was a major architect of managed care. It spread fairly quickly to the health insurance industry in the private sector.

INSURANCE - LIFE

Life insurance (Life Assurance in British English) is a type of insurance. As in all insurance, the insured transfers a risk to the insurer, receiving a policy and paying a premium in exchange. The risk assumed by the insurer is the risk of death of the insured.

INTERNET

The Internet, or simply the Net, is the publicly accessible worldwide system of interconnected computer networks that transmit data by packet switching using a standardized Internet Protocol (IP). It is made up of thousands of smaller commercial, academic, domestic, and government networks. It carries various information and services, such as electronic mail, online chat, and the interlinked Web pages and other documents of the World Wide Web.

INVESTMENT BANKING

Investment banks assist public and private corporations in raising funds in the capital markets (both equity and debt), as well as in providing strategic advisory services for mergers, acquisitions and other types of financial transactions. They also act as intermediaries in trading for clients. Investment banks differ from commercial banks, which take deposits and make commercial and retail loans. In recent years, however, the lines between the two types of structures have blurred, especially as commercial banks have offered more investment banking services. In the US, the Glass-Steagall Act, initially created in the wake of the Stock Market Crash of 1929, prohibited banks from both accepting deposits and underwriting securities; Glass-Steagall was repealed by the Gramm-Leach-Bliley Act in 1998. Investment banks may also differ from brokerages, which in general assist in the purchase and sale of stocks, bonds, and mutual funds. However some firms operate as both brokerages and investment banks; this includes some of the best known financial services firms in the world.

IT PROJECT GOVERNANCE

The term Project governance is used in industry, especially in the information technology (IT) sector, to describe the processes that need to exist for a successful project. Project Governance is an active rather than just a controlling role. While lack of senior management commitment is a consistent cause of project failure, this still occurs when governance structures are in place and operating. This is because Project Governance is not well understood and even less well executed. Formal methodologies do exist such as OGC (UK) Projects in a Controlled Environment (PRINCE2) or by the use other quality standards such as Six Sigma. Formal international accrediting organizations also exist such as PMI or the APM. The formal methodologies provide template structures and Terms of Reference as well as introductions to the more complex areas of Programme management.

LIVESTOCK

Livestock are domesticated animals intentionally reared in an agricultural setting to make produce such as food or fibre, or for their labour. Livestock include pigs, cattle, goats, deer, sheep, yaks and poultry. The type of livestock reared varies worldwide and depends on factors such as climate, consumer demand, native animals, local traditions, and land type.

MANAGEMENT

Management" (from Old French ménagement "the art of conducting, directing", from Latin manu agere "to lead by the hand") characterises the process of leading and directing all or part of an organization, often a business, through the deployment and manipulation of resources (human, financial, material, intellectual or intangible). Early twentieth-century management writer Mary Parker Follett defined management as "the art of getting things done through people."

MARKETING

The American Marketing Association suggests that Marketing is "the process of planning and executing the pricing, promotion, and distribution of goods, ideas, and services to create exchanges that satisfy individual and organizational goals."

MEDICAL LIENS

As all healthcare providers know, patients do not always have the present financial ability to cover the cost of their medical bills. In cases involving injury to a patient through the negligence of another, healthcare professionals can employ medical liens to secure payment for their services. Medical liens can be created in two different ways: 1) by contract and 2) by operation of law. This article will briefly touch on contractual liens while focusing on the express statutory language which create liens through the operation of law.

Find MEDICAL LIENS experts and consultants for MEDICAL LIENS litigation support. Available to be MEDICAL LIENS expert witnesses and provide MEDICAL LIENS forensic consulting in MEDICAL LIENS litigation, in addition prepare MEDICAL LIENS expert witness reports for use in deposition and/or in-court trial testimony.

MERGERS / ACQUISITIONS

The phrase mergers and acquisitions or M&A refers to the aspect of corporate finance strategy and management dealing with the merging and acquiring of different companies as well as other assets. Usually mergers occur in a friendly setting where executives from the respective companies participate in a due diligence process to ensure a successful combination of all parts.

ORGAN TRANSPLANT

An organ transplant is the transplantation of a whole or partial organ from one body to another (or from a donor site on the patient's own body), for the purpose of replacing the recipient's damaged or failing organ with a working one from the donor site. Organ donors can be living, or deceased (previously referred to as cadaveric).

PHARMACEUTICAL MANUFACTURING

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PRISONS

A prison is a place in which individuals are physically confined or interned and usually deprived of a range of personal freedoms. Prisons are conventionally institutions which form part of the criminal justice system of a country, such that imprisonment or incarceration is the legal penalty that may be imposed by the state for the commission of a crime.

REINSURANCE

Reinsurance is a means by which an insurance company (called the reinsured, ceding company or cedant) shares the risk of loss with another insurance company (called the reinsurer).

TRANSFER PRICING

Transfer pricing refers to the pricing of goods and services within a multi-divisional organization, particularly in regard to cross-border transactions. For example, goods from the production division may be sold to the marketing division, or goods from a parent company may be sold to a foreign subsidiary, with the choice of the transfer price affecting the division of the total profit among the parts of the company. This has led to the rise of transfer pricing regulations as governments seek to stem the flow of taxation revenue overseas, making the issue one of great importance for multinational corporations.

VENTURE CAPITAL

Venture capital is capital provided by outside investors for financing of new, growing or struggling businesses. Venture capital investments generally are high risk investments but offer the potential for above average returns. A venture capitalist (VC) is a person who makes such investments. A venture capital fund is a pooled investment vehicle (often a partnership) that primarily invests the financial capital of third-party investors in enterprises that are too risky for the standard capital markets or bank loans.

WORKERS COMPENSATION

Workers compensation systems (workers comp or compo) provide for financial compensation for work-related injuries of employees, in particular compensation of loss of wages, sometimes also for medical costs. These laws are usually a feature of highly developed industrial societies. Employees compensation laws are often only implemented after long and hard fought struggles by trade unions, particularly in early industrialisation. There are often benefits available to dependents of workers killed on the job as well.


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