ACCOUNTING / BOOKKEEPING / CPAs |
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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.
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ASBESTOS |
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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.
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AUTOMOBILE ACCIDENT |
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Car accidents are damaging events involving road traffic, particularly automobiles. They can cause damage to vehicles, people or structures. Car accidents also called traffic collisions, auto accidents, road accidents, personal injury collisions, motor vehicle accidents, and (particularly by American radio traffic reporters) crashes kill an estimated 1.2 million people worldwide each year, and injure about forty times this number (WHO, 2004). The term "accident" is considered inappropriate by some, as reliable sources estimate that upwards of 90% are the result of driver negligence.
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AVIATION |
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Aviation or Air transport refers to the activities surrounding mechanical flight and the aircraft industry. Aircraft, include fixed wing (airplane) and rotary wing (helicopter/autogyro) types, as well as lighter-than-air craft such as balloons and airships (also known as dirigibles).
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BICYCLE HELMETS |
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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.
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BUILDING CODE |
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A building code is a set of laws that specify how buildings should be constructed. This is generally considered the minimum acceptable level of safety for a new building in a jurisdiction. Building codes are generally intended to be applied by architects and engineers. There are often other codes or sections of the building code that have more prescriptive requirements that apply to housing (one and two family dwellings).
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CALL CENTER |
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A call centre (Commonwealth English) or call center (American English) is a centralized office used for the purpose of receiving and transmitting a large volume of requests by telephone. A call centre is operated by a company to administer incoming product support or information inquiries from consumers. Outgoing calls for telemarketing, clientele, and debt collection are also made. In addition to a call centre, collective handling of letters, faxes, and e-mails at one location is known as a contact centre.
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CANCER SKIN |
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Skin cancer can occur anywhere on the body, but it is most common in skin that has been exposed to sunlight, such as the face, neck, hands, and arms. There are several types of cancer that start in the skin. The most common types are basal cell carcinoma and squamous cell carcinoma, which are nonmelanoma skin cancers. Melanoma is another form of skin cancer that is much more aggressive than basal cell skin cancer or squamous cell skin cancer.
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CHILD PORNOGRAPHY |
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Generally, child pornography (sometimes referred to as CP, child porn, KP, or kiddie porn) is an illegal form of pornography, featuring minors. The term "child" is defined for this purpose by each country's child pornography laws, and these laws also set forth criteria to use in determining whether a particular depiction of a child is child pornography.
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CIVIL RIGHTS - EQUAL RIGHTS |
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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.
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COMPRESSED NATURAL GAS - CNG |
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Compressed Natural Gas (CNG) is a substitute for gasoline (petrol) or diesel fuel. It is considered to be an environmentally "clean" alternative to those fuels. It is made by compressing purified natural gas, and is typically stored and distributed in hard containers.
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CONVENTION CENTERS |
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A convention center, in American English, is an exhibition hall, or conference center, that holds conventions. A large, cavernous public building with enough open space to host public and private business and social events for the surrounding municipal and metropolitan areas.
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COPYRIGHT - GENERAL |
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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 ©.
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DAMAGES |
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In law, damages refers either to the harm suffered by a claimant in a civil action, or to the money paid or awarded to the plaintiff in compensation for such harm.
Generally, there are three kinds of damages: special damages, general damages, and punitive damages. Special damages are the enumerable or quantifiable monetary costs or losses suffered by the plaintiff, or the compensation therefore. For example, medical costs, repair or replacement of damaged property, lost wages, lost earning potential, loss of business, loss of irreplaceable items, loss of support, etc. General damages are items of harm or loss suffered, for which only a subjective value may be attached. Examples of this include personal injury, physical or emotional pain and suffering, loss of companionship, loss of consortium, disfigurement, loss of reputation, loss or impairment of mental or physical capacity, loss of enjoyment of life, etc.
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DATA PROCESSING |
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Data processing is any computer process that converts data into information. The processing is usually assumed to be automated and running on an a mainframe, minicomputer, microcomputer, or personal computer. Because data are most useful when well-presented and actually informative, data-processing systems are often referred to as information systems to emphasize their practicality. Nevertheless, both terms are roughly synonymous, performing similar conversions; data-processing systems typically manipulate raw data into information, and likewise information systems typically take raw data as input to produce information as output.
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DEFAMATION |
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In English and American law, and systems based on them, libel and slander are two forms of defamation (or defamation of character), which is the tort or delict of publishing (meaning to a third party) a false statement that negatively affects someone's reputation. "Defamation" is the term generally used internationally, and is accordingly used in this article where it is not necessary to distinguish between "libel" and "slander".
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DEMENTIA |
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Dementia (from Latin de- "apart, away," + mens (genitive mentis) "mind") is progressive decline in cognitive function due to damage or disease in the brain beyond what might be expected from normal aging. Particularly affected areas may be memory, attention, language and problem solving, although particularly in the later stages of the condition, affected persons may be disoriented in time (not knowing what day, week, month or year it is), place (not knowing where they are) and person (not knowing who they are). Symptoms of dementia can be classified as either reversible or irreversible depending upon the etiology of the disease. Less than 10% of all dementias are reversible. Dementia is a non-specific term that encompasses many disease processes, just as fever is attributable to many etiologies.
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DIGITAL TELEVISION |
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DTV can be used to carry more channels in the same amount of bandwidth than analog TV (6 MHz or 7 MHz in Europe) and to receive high-definition programming. The digital signal eliminates common analog broadcasting artifacts such as "ghosting", "snow", and static noises in audio. However, when the signal is transmitted at a too low data rate DTV replaces these artifacts with new MPEG compression artifacts, such as "blocking", and may fail to work entirely in situations where analog television would have produced an impaired but watchable picture. Depending on the sophistication and level of the error correction defined by the technical standard that the broadcaster complies with, DTV may either work perfectly or not work at all.
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DRAM SHOP |
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Dram shop or Dramshop is a legal term in the United States referring to a bar, tavern or the like where alcoholic beverages are sold. Traditionally, it referred to a shop where spirits were sold by the dram, a small unit of liquid.
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DRUG TESTING |
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A Drug test is a process using some kind of biological matter taken from an individual to determine previous drug use. Drug testing is a subject of much controversy. Many have argued that it is an invasion of privacy. The accuracy and effectiveness of some tests are also in question, however, if proper steps are followed, including a GC/MS quantitative laboratory confirmation test, drug testing technology is highly reliable.
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DUI - Driving Under Influence |
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Driving under the influence, drunk driving, or drink-driving, is the act of operating a motor vehicle (and sometimes a bicycle or similar human-powered vehicle) after having consumed alcohol (ethanol) or other drugs, to the degree that mental and motor skills are impaired. In addition to driving under the influence of alcohol and driving under the influence of other drugs, a third "DUI" offense consists of driving under the combined influence of alcohol and other drugs. The drugs causing or contributing to the impairment need not be illegal, but can consist of lawfully prescribed or over-the-counter medication. Anti-drunk-driving advertising campaigns have aimed to raise awareness of the legal situation and the dangers of driving while intoxicated. Drunk-driving is responsible for a very large number of deaths, injuries, damage and accidents every year.
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DUMBWAITER |
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A small elevator used to transport food or other items between floors of a building.
An elevator is a transport device used to move goods or people vertically. Outside North America, elevators are known more commonly as lifts, although the word elevator is familiar from American movies and television shows, just as some Americans are aware of lift from imported entertainment. Other languages may have loanwords based on either elevator (e.g. Japanese) or lift (e.g. Cantonese). Because of wheelchair access laws, elevators are often a requirement in new buildings with multiple floors.
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DWI - Driving While Intoxicated |
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Drunk driving is the act of operating a motor vehicle under the influence of alcohol and/or drugs to the degree that mental and motor skills are impaired. It is illegal in all jurisdictions within the U.S..
The specific criminal offense is usually called driving under the influence [of alcohol and/or other drugs] (DUI), and in some states driving while intoxicated (DWI) or operating while impaired (OWI). Such laws may also apply to boating or piloting aircraft.
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EDUCATION |
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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.
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ELEVATOR |
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An elevator is a transport device used to move goods or people vertically. Outside North America, elevators are known more commonly as lifts, although the word elevator is familiar from American movies and television shows, just as some Americans are aware of lift from imported entertainment. Other languages may have loanwords based on either elevator (e.g. Japanese) or lift (e.g. Cantonese). Because of wheelchair access laws, elevators are often a requirement in new buildings with multiple floors.
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EMERGENCY MEDICINE |
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EMERGENCY MEDICINE - The branch of medicine concerned with the provision of immediate treatment to the acutely ill or injured. Emergency medicine is a branch of medicine that is practiced in a hospital emergency department, in the field (in a modified form; see EMS), and other locations where initial medical treatment of illness takes place.
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ENGINEERING - CIVIL |
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In modern usage, civil engineering is a broad field of engineering that deals with the planning, construction, and maintenance of fixed structures, or public works, as they are related to earth, water, or civilization and their processes. Most civil engineering today deals with roads, structures, water supply, sewer, flood control and traffic. In essence, civil engineering is a profession which makes the world a more habitable place to live.
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ENGINEERING - ELECTRICAL |
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Electrical engineering (sometimes referred to as electrical and electronics engineering) is a professional engineering discipline that deals with the study and application of electricity, electronics and electromagnetism. The field first became an identifiable occupation in the late nineteenth century with the commercialization of the electric telegraph and electrical power supply. The field now covers a range of sub-disciplines including those that deal with power, control systems, electronics and telecommunications.
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ESCALATOR |
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An escalator is a conveyor transport device for transporting people, consisting of a staircase whose steps move up or down on tracks that keep the surfaces of the individual steps horizontal.
A moving walkway, moving sidewalk, travelator, or travellator is a slow conveyor belt that transports people horizontally or on an incline in a similar manner to an escalator. In both cases, riders can walk or stand. The walkways are often supplied in pairs, one for each direction.
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FDA |
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The Food and Drug Administration (FDA) of the United States is the government agency responsible for regulating food (human and animal), dietary supplements, drugs (human and animal), cosmetics, medical devices (human and animal), biologics, and blood products in the United States.
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FORENSIC ACCOUNTING |
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Forensic accounting is the specialty practice area of accounting that describes engagements which result from real or anticipated litigation. Broadly speaking, these engagements fall into one of three categories: economic damages, assurance as to fraud in accounts or inventories or the presentation thereof, and business valuation. Forensic accountants utilize an understanding of business information and financial reporting systems, accounting and auditing standards and procedures, evidence gathering and investigative techniques, and litigation processes and procedures to perform their work. Forensic accountants are also increasingly playing more proactive risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisors to audit committees, and assisting in investment analyst research.
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FORENSIC LOCKSMITH |
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Practitioners in the lock trade are called locksmiths. Although fitting of keys to replace lost keys to automobiles and homes and the changing of keys for homes and businesses to maintain security are still an important part of locksmithing, locksmiths today are primarily involved in the recommendation and installation of higher quality locksets and the design, implementation and management of keying and key control systems. Most locksmiths are also involved in electronic lock servicing, such as making keys for transponder-equipped vehicles and the implementation and application of access control systems protecting individuals and assets for many large institutions.
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GENERAL PRACTICE |
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A general practitioner (GP) or family physician (FP) is a physician/medical doctor who provides primary care. A GP/FP treats acute and chronic illnesses, provides preventive care and health education for all ages and both sexes. Some also care for hospitalized patients, do minor surgery and/or obstetrics. The term general practitioner is common in the United Kingdom, where the word "physician" is only used for certain specialists and not for GPs.
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GEOLOGY |
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Geology (from Greek γη- (ge-, "the earth") and λογος (logos, "word", "reason")) is the science and study of the Earth, its composition, structure, physical properties, history and the processes that shape it. It is one of the Earth sciences. Geologists have helped establish the age of the Earth at about 4.6 billion (4.6x109) years, and have determined that the Earth's lithosphere, which includes the crust, is fragmented into tectonic plates that move over a rheic upper mantle (asthenosphere) via processes that are collectively referred to as plate tectonics. Geologists help locate and manage the earth's natural resources, such as petroleum and coal, as well as metals such as iron, copper, and uranium. Additional economic interests include gemstones and many minerals such as asbestos, perlite, mica, phosphates, zeolites, clay, pumice, quartz, and silica, as well as elements such as sulfur, chlorine, and helium. Experts who analyze slope creep, slides, earthquake damage, fault studies, environmental contamination, and construction claims.
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GMP - GOOD MANUFACTURING PRACTICES |
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Good Manufacturing Practice is a set of regulations, codes, and guidelines for the manufacture of drugs (known as medicinal products in Europe), medical devices, diagnostic products, foods products and Active Pharmaceutical Ingredients (APIs).
Since sampling products will statistically only ensure that the samples themselves (and perhaps the areas adjacent to where the samples were taken) are suitable for use, and end-point testing relies on sampling, GMP takes the holistic approach of regulating the production and laboratory testing environment itself. An extremely important part of GMPs is documenting every aspect of the process, activities, and of operations. If the documentation is not correct and in order, showing how the product was made and tested, that allows for traceability, and recall from the market in the event of future problems, then the product is considered contaminated (in the US considered adulterated).
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HEALTH / SAFETY |
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Occupational safety and health is the discipline concerned with protecting the safety, health and welfare of employees, organisations, and others affected by the work they undertake (such as customers, suppliers, and members of the public).
The primary, and arguably most prominent reason for occupational safety and health (OSH) standards are moral - an employee should not have to expect that by coming to work they are risking life or limb, and nor should others affected by their undertaking.
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HORSES |
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The horse (Equus caballus or Equus ferus caballus) is a sizeable ungulate mammal, one of ten modern species of the genus Equus. Horses have long been one of the most economically important domesticated animals, and have played an important role in the transport of people and cargo for thousands of years. Most notably, horses can be ridden by a person perched on a saddle attached to the animal, and are also widely harnessed to pull objects like wheeled vehicles or plows. In some human cultures, horses are also widely used as a source of food. Though isolated domestication may have occurred as early as 4500 BC, clear evidence of widespread use by humans dates to no earlier than 2000 BC, as evidenced by the Sintashta chariot burials, thus firmly establishing the domestication of the horse.
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HORTICULTURE |
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The Latin words hortus (garden plant) and cultura (culture) together form horticulture, classically defined as the culture or growing of garden plants. Horticulturists work in plant propagation, crop production, plant breeding and genetic engineering, plant biochemistry, plant physiology, and the storage, processing, and transportation of fruits, berries, nuts, vegetables, flowers, trees, shrubs, and turf. They improve crop yield, quality, nutritional value, and resistance to insects, diseases, and environmental stresses. Genetics is also used as a valuable tool in the development of plants that can synthesize chemicals for fighting disease (including cancers).
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IMPORTING / EXPORTING |
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In economics, an import/export is any good or commodity, shipped or otherwise transported in/out of a country, province, town to another part of the world, typically for use in trade or sale. Export products or services are provided to foreign consumers by domestic producers.
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INDUSTRIAL HYGIENE |
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Occupational Hygiene is both a technical field of study and a profession.
The term 'Occupational Hygiene' (used in the UK and Commonwealth Countries as well as much of Europe) is synonymous with 'Industrial Hygiene' (used in the US, Latin America, and other countries that received initial technical support or training from US sources).
The International Occupational Hygiene Association defines Occupational Hygiene as 'the discipline of anticipating, recognising, evaluating and controlling health hazards in the working environment with the objective of protecting worker heal | |
