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Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
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Definition of One man pictureOne man pictureThe picture quoted by a broker is said to be a one-man picture if both the bid and offered
Related Terms:Abusive Earnings ManagementThe use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result. Abusive Earnings ManagementA characterization used by the Securities and Exchange activity-based management (ABM)a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received Aggregate DemandTotal quantity of goods and services demanded. Aggregate Demand CurveCombinations of the price level and income for which the goods and services market is in equilibrium, or for which both the goods and services market and the money market are in equilibrium. All or noneRequirement that none of an order be executed unless all of it can be executed at the specified price. All-or-none underwritingAn arrangement whereby a security issue is canceled if the underwriter is unable ![]() Asset/liability managementAlso called surplus management, the task of managing funds of a financial At-the-moneyAn option is at-the-money if the strike price of the option is equal to the market price of the BARRA's performance analysis (PERFAN)A method developed by BARRA, a consulting firm in Bottom-up equity management styleA management style that de-emphasizes the significance of economic budget manuala detailed set of documents that provides information Call money rateAlso called the broker loan rate , the interest rate that banks charge brokers to finance Cash management billVery short maturity bills that the Treasury occasionally sells because its cash Certified Management Accountant (CMA)a professional designation in the area of management accounting that ClaimantA party to an explicit or implicit contract. ![]() ClaimantPerson or party making request for payment of benefits under the terms of an insurance policy. ComangerA bank that ranks just below a lead manager in a syndicated Eurocredit or international bond Committee, AIMR Performance Presentation Standards Implementation CommitteeThe Association for Investment management and Research (AIMR)'s Performance Presentation Standards Implementation ComponentRaw materials or subassemblies used to make either finished goods computer-aided manufacturing (CAM)the use of computers to control production processes through numerically computer integrated manufacturing (CIM)the integration of two or more flexible manufacturing systems through the use of a host computer and an information networking system contract manufactureran external party that has been granted an outsourcing contract to produce a part or component for an entity Corporate financial managementThe application of financial principals within a corporation to create and cost management system (CMS)a set of formal methods cost of goods manufactured (CGM)the total cost of the Cost of manufactureThe cost of goods manufactured for subsequent sale. DemandAn amount desired, in the sense that people are willing and able to pay to obtain this amount. Always associated with a given price. Demand DepositA bank deposit that can be withdrawn on demand, such as a deposit in a checking account. Demand depositsChecking accounts that pay no interest and can be withdrawn upon demand. Demand line of creditA bank line of credit that enables a customer to borrow on a daily or on-demand basis. Demand LoanA loan which must be repaid in full on demand. Demand Management PolicyFiscal or monetary policy designed to influence aggregate demand for goods and services. Demand master notesShort-term securities that are repayable immediately upon the holder's demand. Demand-Pull InflationInflation whose initial cause is excess demand rather than cost increases. See also cost-push inflation. Demand shockAn event that affects the demand for goods in services in the economy. design for manufacturability (DFM)a process that is part of the project management of a new product; concerned with finding optimal solutions to minimizing product failures Dow Jones industrial averageThis is the best known U.S.index of stocks. It contains 30 stocks that trade on Dow Jones Industrial AverageIndex of the investment performance of a portfolio of 30 “blue-chip” stocks. Earnings ManagementThe active manipulation of earnings toward a predetermined target. economic components modelAbrams’ model for calculating DLOM based on the interaction of discounts from four economic components. European Monetary System (EMS)An exchange arrangement formed in 1979 that involves the currencies Excess DemandA situation in which demand exceeds supply. Fiat MoneyFiat Money is paper currency made legal tender by law or fiat. It is not backed by gold or silver and is not necessarily redeemable in coin. This practice has had widespread use for about the last 70 years. If governments produce too much of it, there is a loss of confidence. Even so, governments print it routinely when they need it. The value of fiat money is dependent upon the performance of the economy of the country which issued it. Canada's currency falls into this category. flexible manufacturing system (FMS)a production system in which a single factory manufactures numerous variations Group rotation managerA top-down manager who infers the phases of the business cycle and allocates Growth managerA money manager who seeks to buy stocks that are typically selling at relatively high P/E Hedging demandsDemands for securities to hedge particular sources of consumption risk, beyond the usual High-Powered MoneySee money base. Hot moneyMoney that moves across country borders in response to interest rate differences and that moves Human capitalThe unique capabilities and expertise of individuals. In-the-moneyA put option that has a strike price higher than the underlying futures price, or a call option Institute of Management Accountants (IMA)an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management International Monetary FundAn organization founded in 1944 to oversee exchange arrangements of International Monetary Fund (IMF)Organization originally established to manage the postwar fixed exchange rate system. International Monetary Market (IMM)A division of the CME established in 1972 for trading financial Investment managerAlso called a portfolio manager and money manager, the individual who manages a Just-in-time manufacturingThe term for several manufacturing innovations that just-in-time manufacturing systema production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to Law of one priceAn economic rule stating that a given security must have the same price regardless of the law of one priceTheory that prices of goods in all countries should be equal when translated to a common currency. Lead managerThe commercial or investment bank with the primary responsibility for organizing syndicated Managed floatAlso known as "dirty" float, this is a system of floating exchange rates with central bank Managementmanagement refers to the individuals in an entity that have the authority and the responsibility to manage the entity. The positions of these individuals, and their titles, vary from one entity to another and, to some extent, from one country to another depending on the local laws and customs. Thus, when the context requires it, the term includes the board of directors or committees of the board which are designated to oversee certain matters (e.g., audit committee). Management accountingThe production of financial and non-financial information used in planning for the future; making decisions about products, services, prices and what costs to incur; and ensuring that plans are implemented and achieved. management accountinga discipline that includes almost Management Accounting Guidelines (MAGs)pronouncements of the Society of management Accountants of Management buyout (MBO)Leveraged buyout whereby the acquiring group is led by the firm's management. management buyout (MBO)Acquisition of the firm by its own management in a leveraged buyout. Management/closely held sharesPercentage of shares held by persons closely related to a company, as management controlThis is difficult to define in a few words—indeed, an management control system (MCS)an information system that helps managers gather information about actual organizational occurrences, make comparisons against plans, management expense ratio (MER)The total expenses expressed as an annualized percentage of daily average net assets. MER does not include brokerage fees and commissions, which are also payable by the Fund. Management feeAn investment advisory fee charged by the financial advisor to a fund based on the fund's management feeThe fee paid to the fund’s manager for supervising the administration of the fund. management information system (MIS)a structure of interrelated elements that collects, organizes, and communicates management stylethe preference of a manager in how he/she interacts with other stakeholders in the organization; Managerial decisionsDecisions concerning the operation of the firm, such as the choice of firm size, firm Mandatory redemption scheduleSchedule according to which sinking fund payments must be made. Mangement's discussionA report from management to the shareholders that accompanies the firm's Manufactured housing securities (MHSs)Loans on manufactured homes - that is, factory-built or manufacturera company engaged in a high degree of conversion manufacturing cella linear or U-shaped production grouping of workers or machines manufacturing cycle efficiency (MCE)a ratio resulting from dividing the actual production time by total lead time; Manufacturing resource planningAn integrated, computerized system for planning manufacturing resource planning (MRP II)a fully integrated materials requirement planning system that involves Manufacturing resource planning (MRP II)An expansion of the material requirements planning concept, with additional computer-based capabilities in the areas of MonetarismSchool of economic thought stressing the importance of the money supply in the economy. Adherents believe that the economy is inherently stable, so that policy is best undertaken through adoption of a policy rule. Monetarist RuleProposal that the money supply be increased at a steady rate equal approximately to the real rate of growth of the economy. Contrast with discretionary policy. Monetary AggregateAny measure of the economy's money supply. Monetary BaseSee money base. Monetary goldGold held by governmental authorities as a financial asset. Monetary / non-monetary methodUnder this translation method, monetary items (e.g. cash, accounts Monetary policyActions taken by the Board of Governors of the Federal Reserve System to influence the Monetary PolicyActions taken by the central bank to change the supply of money and the interest rate and thereby affect economic activity. Monetizing the DebtSee printing money. MoneyAny item that serves as a medium of exchange, a store of value, and a unit of account. See medium of exchange. Money baseComposed of currency and coins outside the banking system plus liabilities to the deposit money banks. Money BaseCash plus deposits of the commercial banks with the central bank. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |