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21 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:.jpg)
P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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22 Slavery and Slave trade, Portuguese
The Portuguese role in the Atlantic slave trade (ca. 1500-1850), next to Portugal's motives for empire and the nature of her colonial rule, remains one of the most controversial historical questions. The institution of slavery was conventional in Roman and Visigothic Portugal, and the Catholic Church sanctioned it. The origins of an international traffic in enslaved African captives in the Atlantic are usually dated to after the year 1411, when the first black African slaves were brought to Portugal (Lagos) and sold, but there were activities a century earlier that indicated the beginnings. In the 1340s, under King Afonso IV, Portuguese had captured native islanders on voyages to the Canary Islands and later used them as slave labor in the sugar plantations of Madeira. After 1500, and especially after the 1550s, when African slave-worked plantations became established in Brazil and other American colonies, the Atlantic slave trade became a vast international enterprise in which Portugal played a key role. But all the European maritime powers were involved in the slave trade from 1500 to 1800, including Great Britain, France, and Holland, those countries that eventually pressured Portugal to cease the slave trade in its empire.No one knows the actual numbers of Africans enslaved in the nefarious business, but it is clear that millions of persons during more than three-and-a-half centuries were forcibly stolen from African societies and that the survivors of the terrible slave voyages helped build the economies of the Americas. Portugal's role in the trade was as controversial as its impact on Portuguese society. Comparatively large numbers of African slaves resided in Portugal, although the precise number remains a mystery; by the last quarter of the 18th century, when the prime minister of King José I, the Marquis of Pombal abolished slavery in Portugal, the African racial element had been largely absorbed in Portuguese society.Great Portuguese fortunes were built on the African slave trade in Portugal, Brazil, and Angola, and the slave trade continued in the Portuguese empire until the 1850s and 1860s. The Angolan slave trade across the Atlantic was doomed after Brazil banned the import of slaves in 1850, under great pressure from Britain. As for slavery in Portugal's African empire, various forms of this institution, including forced labor, continued in Angola and Mozambique until the early 1960s. A curious vestige of the Portuguese role in the African slave trade over the centuries is found in the family name, appearing in Lisbon telephone books, of Negreiro, which means literally, "One who trades in (African) Negro slaves."Historical dictionary of Portugal > Slavery and Slave trade, Portuguese
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23 command and control approach
Gen Mgta style of leadership that uses standards, procedures, and output statistics to regulate the organization. A command and control approach to leadership is authoritative in nature and uses a top-down approach, which fits well in bureaucratic organizations in which privilege and power are vested in senior management. It is founded on, and emphasizes a distinction between, executives on the one hand and workers on the other. It stems from the principles of Frederick Winslow Taylor, and the applications of Henry Ford and Alfred P. Sloan, Jr. As more empowered, flat organizations have come to the fore, command and control leaders have been increasingly criticized for stifling creativity and limiting flexibility.The ultimate business dictionary > command and control approach
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24 Buçaco, Forest and Mountain of
On the boundary between Coimbra and Viseu districts, the Buçaco (former spelling: Bussaco or Busaco) forest and mountain (ca. 547 meters or 1,795 feet high), were the site of a famous Peninsular War victory of the Duke of Wellington over the French forces under Masséna on 27 September 1810. A monument remains to attest to this defeat of Napoleon. Not far from this spot is the Hotel-Palace of Buçaco, completed just before the monarchy was overthrown in the revolution of 5 October 1910. In Portuguese tradition, it is said that the royal family wished to build, in effect, the last royal palace of the dynasty, but could not afford the cost of such a construction and eventually converted the palace into a hotel open to the public. This magnificent palatial structure is now run as a hotel and combines various architectural styles, from Edwardian dining rooms and a billiards room to neo-Gothic, Arabic, and neo-Manueline rococo. Off the beaten track in the lovely Buçaco forest area, the Hotel-Palace remains a recent historic monument, and it is said that before it was completed, the last reigning Braganza, King Manuel II (1908-10), on more than one occasion met his French paramour there.Historical dictionary of Portugal > Buçaco, Forest and Mountain of
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25 information and communications technologies
Gen Mgtcomputer and telecommunications technologies considered collectively. Information and communications technology convergence has given rise to technologies such as the Internet, videoconferencing, groupware, intranets, and third-generation mobile phones. Information and communications technologies enable organizations to be more flexible in the way they are structured and in the way they work, and this has given rise to both the virtual organization and the virtual office.Abbr. ICTThe ultimate business dictionary > information and communications technologies
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26 Stadium Construction and Management Panel
■ A UEFA expert panel composed of experts in the field of construction and management of stadiums whose duty is to support the Stadium and Security Committee in its work and, more specifically, to propose amendments to the UEFA Stadium Infrastructure Regulations, to advise UEFA member associations, clubs or city authorities on the construction and renovation of stadiums, and to take part in courses organised by UEFA.■ UEFA-Expertenausschuss, der sich aus Experten in den Bereichen Bau und Management von Stadien zusammensetzt, die Kommission für Stadien und Sicherheit in ihrer Arbeit unterstützt, und insbesondere Änderungsvorschläge für das UEFA-Stadioninfrastruktur-Reglement macht, die UEFA-Mitgliedsverbände, Vereine oder Stadtbehörden beim Bau und bei der Renovierung von Stadien berät und von der UEFA organisierte Kurse leitet bzw. daran teilnimmt.Englisch-deutsch wörterbuch fußball > Stadium Construction and Management Panel
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27 Browning And Stem Break
" Browning " is a very familiar feature in flax fields in the North of Ireland. It begins to appear not long before pulling time, in more or less isolated and restricted spots. These, however, rapidly spread in extent, particularly under wet weather conditions, until the whole crop takes on a brown appearance instead of being of a golden-yellow colour. " Browning" considerably reduces the yield of fibre; and, since it is a fungus disease, which, like seedling " blight," is transmitted by means of infected seed, no attempt should be made to save seed for sowing purposes from a crop suffering from " browning," since no satisfactory practical method of rendering infected seed free from the disease has yet been worked out. " Stem-break " is caused by the same fungus as that which causes " browning " and results when the attack is fairly low down on the stem, and at an early stage. Owing to the attack the tissues of the stem are weakened and the latter becomes partially fractured, although often not entirely killed.Dictionary of the English textile terms > Browning And Stem Break
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28 Indian Carpets And Rugs
Carpets made by native Indians from wool, with silk inserted at times. Woven on native looms and entirely by hand. The colour and design are all in the weft. Colours are inserted as required by the design from bobbins, and in the form of small tufts. They are very expensive. The designs are chiefly floral in more or less natural form. There are large dead spaces of plain colour and the wool pile is dull and lustreless. They are hard wearing.Dictionary of the English textile terms > Indian Carpets And Rugs
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29 Doubling (Dry And Wet)
DOUBLING (Dry and Wet).Dry doubling is carried on for yarn that is required oozy after twisting, such as for hosiery, also if to be bleached or dyed. This system leaves the thread in an open condition. Wet doubling produces a smooth and clean yarn and the liquid used causes the fibres to adhere to the body of the thread, while the twisting process also binds them together to give a more solid structure and increases the strength. Water only is used for counts up to about 2/60's, but for the finer counts it is usual to add a soap or special solution.Dictionary of the English textile terms > Doubling (Dry And Wet)
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30 push and pull strategies
Mktgapproaches used as part of a marketing strategy to encourage customers to purchase a product or service. Push and pull strategies are contrasting approaches and tend to target different types of consumers. A pull strategy targets the end consumer, using advertising, sales promotions, and direct response marketing to pull the customer in. This approach is common in consumer markets. A push strategy targets members of the distribution channel, such as wholesalers and retailers, to push the promotion up through the channel to the consumers. This approach is more common in industrial markets. -
31 Rust And Firing
Diseases of the flax plant. " Rust " affected plants are characterised by the appearance of small orange-coloured specks or postules on their leaves and stems. "Firing" is characterised by the presence on the stems, branches and foliage, of decidedly black, more or less elongated spots. The presence of these spots causes the plants to appear as if they had been burned or charred, hence the name " firing." " Firing " is caused by exactly the same fungus as that which produces " rust." -
32 what's more
moreover:الأكْثَر من هذاHe came home after midnight, and what's more, he was drunk.
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33 kauhaga more
tumor of the inguinal glands. In ancient times those who suffered from such tumours, because of war injuries, were useless for rejoining the fight, for fear of being wounded again. A wider meaning has been given to this word: fear caused by a guilty conscience, viz tagata kauhaga more, e-ma'e-no, e-aga-aga tahaga-nó; is an expression which refers to a man who has a guilty conscience and, imagining (e-ma'a-nó) that others talk about him, behaves accordingly (e-aga-aga tahaga-nó), for instance, blaming others or constantly asking about rumours. -
34 steak and oyster pie
( NEW ZELAND)cubed beef is browned and cooked in a thickened gravy then poured into a prepared piecrust. Fresh shelled oysters are arranged on top then covered with pastry and quickly oven-baked. A great favorite in a country where the more than three million population consume 100,000,000 oysters annually.Italiano-Inglese Cucina internazionale > steak and oyster pie
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35 flesh and blood
1) relations; family:من لَحْمِهِ وَدَمِه، قَريبُهShe is my own flesh and blood.
2) human nature:الطبيعَةِ البَشَرِيَّهIt is more than flesh and blood can tolerate.
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36 joint and several liability
Fina legal liability that applies to a group of individuals as a whole and each member individually, so that if one member does not meet his or her liability, the shortfall is the shared responsibility of the others. Most guarantees given by two or more individuals to secure borrowing are joint and several. It is a typical feature of most partnership agreements.The ultimate business dictionary > joint and several liability
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37 A SAM designed in 1967, and launched from SAM sites against aircraft flying at medium heights
Aviation: SA-6 gainful missile (It is more effective than SA-2, but can be fooled occasionally by ECM and chaff)Универсальный русско-английский словарь > A SAM designed in 1967, and launched from SAM sites against aircraft flying at medium heights
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38 between you and me
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39 cash-and-carry
nouna store where goods are sold more cheaply for cash and taken away by the buyer.إدْفَع واحْمِل -
40 bait and switch
Mktga marketing practice whereby customers are encouraged to enter a store by an advertisement for one product and are then persuaded to buy another more expensive product (slang)
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