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what is bond duration | bond duration measures the change in a bond s price when interest rates fluctuate if the duration is high the bond s price will move in the opposite direction to a greater degree than the change in interest rates conversely when this figure is low the debt instrument will show less movement to the change in interest ra... | |
what is cook the books | cook the books is a slang term for using accounting tricks to make a company s financial results look better than they really are typically cooking the books involves manipulating financial data to inflate a company s revenue and deflate its expenses in order to pump up its earnings or profit understanding cook the boo... | |
what is copyright | copyright refers to the legal right of the owner of intellectual property in simpler terms copyright is the right to copy this means that the original creators of products and anyone they give authorization to are the only ones with the exclusive right to reproduce the work copyright law gives creators of original mate... | |
when someone creates a product that is viewed as original and required significant mental activity to create this product becomes an intellectual property that must be protected from unauthorized duplication examples of unique creations include | one safeguard that can be used to legally protect an original creation is copyright under copyright law a work is considered original if the author created it from independent thinking void of duplication this type of work is known as an original work of authorship owa anyone with an original work of authorship automat... | |
what is the difference between copyright and trademark | a copyright protects a creator s original work from being used or duplicated without their permission a trademark protects the reputation of a business that is associated with identifying material such as its logo or slogan both are ways of protecting intellectual property | |
do i need to register a copyright for my website | copyright exists as a right from the moment of creation you do not need to register your original work such as content on your website for it to be your intellectual property however registering a copyright provides more legal protection if you plan to bring a lawsuit against someone for infringing on your work you wil... | |
how much does it cost to register a u s copyright | the cost of registering a copyright varies depending on what you are copyrighting and whether you are filing online or by paper in the united states the cost of copyright registration ranges from 45 to 500 the bottom linecopyright law is designed to protect the creators of original material their copyrighted work canno... | |
what are core competencies | core competencies are the resources and capabilities that comprise the strategic advantages of a business a modern management theory argues that a business must define cultivate and exploit its core competencies in order to succeed against the competition understanding core competenciesa successful business has identif... | |
how to identify core competencies | some core competencies develop naturally while other core competencies must be consciously and strategically formed over time whether a company is yet for form or has existed for a while here are ways for organizations to identify what their core competencies are or could be review the company s mission statement value... | |
why core competencies are important | core competencies allow a company to better understand how to allocate its resources for example it may make sense for a company to outsource certain tasks if it does not care to develop those tasks into company strengths this also includes stronger direction on the staff to hire and what training to incur core compete... | |
is often difficult for competitors to overcome once a core competency has been achieved | may be able to be translated to different products sectors or business opportunitiesenhances the company s brand image and may make marketing endeavors more easily understoodmay result in a company being tied to an outdated no longer used core competencymay reduce the overall flexibility of a companymay require large t... | |
what are the main types of core competencies | core competencies in business often relate to the type of product delivered to a customer or how that product is delivered for instance the main types of core competencies include having the lowest prices best reliable delivery best customer service friendliest return policy or superior product | |
how does a company develop core competencies | a company should internally assess what it does best and it should also assess how its competition approaches the market then a company should evaluate where it feels it has the best chance to be industry leader though these areas may not currently be a company s strength it can make capital investments and process cha... | |
what is the best type of core competency | one type of core competency is not necessary better than the rest however some core competencies may be more difficult for other companies to overcome for example consider the coca cola brand the company s core competency of brand recognition may be very difficult for a new beverage company to overtake however coca col... | |
why do core competencies matter | core competencies lead to operational excellence which leads to superior products happier customers and or greater profitability when a company is able to doing part of the sale process exceptionally well it gains a positive reputation for its core competence this reputation may lead to stronger sales happier employees... | |
what are corporate bonds | corporate bonds are debt securities issued by a corporation in order to raise money to grow the business pay bills make capital improvements make acquisitions and for other business needs bonds are sold to investors and the company gets the capital it needs and in return the investor is paid a pre established number of... | |
how corporate bonds are sold | corporate bonds are issued in blocks of 1 000 in face or par value almost all have a standard coupon payment structure typically a corporate issuer will enlist the help of an investment bank to underwrite and market the bond offering to investors the investor receives regular interest payments from the issuer until the... | |
why corporations sell bonds | corporate bonds are a form of debt financing they are a major source of capital for many businesses along with equity bank loans and lines of credit they often are issued to provide the ready cash for a particular project the company wants to undertake debt financing is sometimes preferable to issuing stock equity fina... | |
when a corporation needs a very short term capital boost it may sell commercial paper which is similar to a bond but typically matures in 270 days or less | a balanced portfolio may contain some bonds to offset riskier investments the percentage devoted to bonds may grow as the investor approaches retirement corporate bonds vs stocksan investor who buys a corporate bond is lending money to the company an investor who buys stock is buying an ownership share of the company t... | |
are corporate bonds better than treasury bonds | whether corporate bonds are better than treasury bonds will depend on the investor s financial profile and risk tolerance corporate bonds tend to pay higher interest rates because they carry more risk than government bonds corporations may be more likely to default than the u s government hence the higher risk companie... | |
do corporate bonds pay monthly | most corporate bonds pay semi annually every six months however bonds can pay monthly quarterly or annually | |
are corporate bonds fdic insured | no corporate bonds are not fdic insured they are an investment security rather than a deposit of your funds hence they are not fdic insured like your checking account is the bottom linecompanies need money to run their businesses even if they generate enough money through their core operations it can be financially pru... | |
what is a corporate charter | a corporate charter also known as a charter or articles of incorporation is a written document filed with the secretary of state or registrar in canada by the founders of a corporation it details the major components of a company such as its objectives structure and planned operations if approved by the state the compa... | |
what is corporate citizenship | corporate citizenship involves the social responsibility of businesses and the extent to which they meet legal ethical and economic responsibilities as established by shareholders corporate citizenship is growing increasingly important as both individual and institutional investors begin to seek out companies that have... | |
what is corporate culture | corporate culture refers to the values beliefs and behaviors that determine how a company s employees and management interact perform and handle business transactions often corporate culture is implied not expressly defined and develops organically over time from the cumulative traits of the people that the company hir... | |
how to develop a corporate culture | there is no single strategy for building a corporate culture because companies industries and people can be so different however the basic steps below may help you envision a corporate culture that spells success for your employees clients and company | |
what s meant by corporate culture | the term corporate culture refers to the values beliefs and practices associated with a particular corporation for instance corporate culture might be reflected in the way a corporation hires and promotes employees or in its corporate mission statement some companies seek to associate themselves with a specific set of ... | |
what are some examples of corporate culture | there are many examples of companies with well defined corporate cultures alphabet inc for example is known for its employee centric culture and its emphasis on working in a creative and flexible environment whereas amazon is known for its relentless pursuit of customer service and operational efficiencies often nation... | |
why is corporate culture important | corporate culture is important because it can support important business objectives employees for example might be attracted to companies whose cultures they identify with which in turn can drive employee retention and new talent acquisition fostering a culture of innovation can be critical to maintaining a competitive... | |
what is corporate finance | corporate finance is a subfield of finance that deals with how corporations address funding sources capital structuring accounting and investment decisions corporate finance is also often concerned with maximizing shareholder value through long and short term financial planning and implementing various strategies corpo... | |
what does corporate finance do | corporate finance departments in companies focus on solid decision making for profitable financial results thus corporate finance involves activities that relate to the budgeting of capital the debt and equity used to finance operations management of working capital and shareholder dividends | |
what is corporate finance vs finance | corporate finance is one of the subfields of the overall finance category the others include public or government finance and personal finance | |
what are the 3 main areas of corporate finance | the main areas of corporate finance are capital budgeting e g for investing in company projects capital financing deciding how to fund projects operations and working capital management managing assets and liabilities to operate efficiently the bottom linecorporate finance is a subset of the field of finance it concern... | |
what is corporate governance | corporate governance is the system of rules practices and processes by which a company is directed and controlled corporate governance essentially involves balancing the interests of a company s many stakeholders which can include shareholders senior management customers suppliers lenders the government and the communi... | |
how to assess corporate governance | as an investor you want to select companies that practice good corporate governance in the hope that you can thereby avoid losses and other negative consequences such as bankruptcy you can research certain areas of a company to determine whether or not it s practicing good corporate governance these areas include types... | |
what are the 4 ps of corporate governance | the four p s of corporate governance are people process performance and purpose | |
why is corporate governance important | corporate governance is important because it creates a system of rules and practices that determines how a company operates and how it aligns with the interest of all its stakeholders good corporate governance fosters ethical business practices which lead to financial viability in turn that can attract investors | |
what are the basic principles of corporate governance | the basic principles of corporate governance are accountability transparency fairness responsibility and risk management the bottom linecorporate governance consists of the guiding principles that a company puts in place to direct all of its operations from compensation risk management and employee treatment to reporti... | |
what is corporate hierarchy | the term corporate hierarchy refers to the arrangement and organization of individuals within a corporation according to power status and job function in general a hierarchy is any system or organization in which people or groups are ranked one above the other according to status or authority while most corporations an... | |
what is csr | corporate social responsibility csr is a self regulating business model that helps a company be socially accountable to itself its stakeholders and the public by practicing corporate social responsibility also called corporate citizenship companies are aware of how they impact aspects of society including economic soci... | |
what is a corporate tax rate | the federal corporate tax rate in the united states is 21 and it applies to a corporation s profits the taxes are paid on a company s taxable income which includes revenue minus expenses expenses include cost of goods sold cogs general and administrative g a expenses selling and marketing research and development depre... | |
what are tax brackets for c corp | a flat corporate tax rate of 21 is levied on c corporations this has been the case since the passage of the tax cuts and jobs act which president donald trump signed into law in 2017 in other words there are no brackets any longer | |
what is the tax difference between an llc and a c corp | a core difference between an llc and a c corporation lies in the way the entitites are taxed c corporations are taxed at the corporate level at the corporate tax rate by comparison llcs can be treated like pass through entities for their owners meaning that the owners report profits or losses for the llcs on their own ... | |
what country has the lowest corporate tax rate | a few countries have no corporate tax at all including the bahamas bahrain and the united arab emirates many others have notably low corporate tax rates including barbados which has a corporate tax rate of 5 5 turkmenistan which has one of 8 and hungary which has one of 9 the bottom linethe corporate tax rate is a tax ... | |
what is a corporation | a corporation is a legal entity that is separate and distinct from its owners under the law corporations possess many of the same rights and responsibilities as individuals they can enter into contracts loan and borrow money sue and be sued hire employees own assets and pay taxes a distinguishing characteristic of a co... | |
what is a corporation vs a business | many businesses are corporations and vice versa a business can choose to operate without incorporating or it may seek to incorporate in order to establish its existence as a legal entity separate from its owners this means that the owners cannot be held responsible for the debts of the corporation it also means that th... | |
how is a corporation formed | to form a corporation in the u s it is necessary to file articles of incorporation with the state in which it will be registered the details vary from state to state in the u k ireland and canada corporations may use the abbreviation ltd which stands for limited after the company s name they might also appear as public... | |
what is the difference between a limited liability company and a corporation | both a limited liability company llc and a corporation are structures that offer similar legal advantages to their owners for example owners cannot be held liable for the debts of either a corporation or for the most part an llc an llc is a pass through entity that is its profits and the responsibility to pay taxes on ... | |
what is a correction | in investing a correction is usually defined as a decline of 10 or more in the price of a security from its most recent peak 1 corrections can happen to individual assets like an individual stock or bond or to an index measuring a group of assets an asset index or market may fall into a correction either briefly or for... | |
how a correction works | corrections are like that spider under your bed you know it s there lurking but don t know when it will make its next appearance while you might lose sleep over that spider you shouldn t lose sleep over the possibility of a correction according to a 2018 report from cnbc and goldman sachs the average correction for the... | |
what is correlation | correlation in the finance and investment industries is a statistic that measures the degree to which two securities move in relation to each other correlations are used in advanced portfolio management computed as the correlation coefficient which has a value that must fall between 1 0 and 1 0 investopedia sydney sapo... | |
what correlation can tell you | correlation shows the strength of a relationship between two variables and is expressed numerically by the correlation coefficient the correlation coefficient s values range between 1 0 and 1 0 a perfect positive correlation means that the correlation coefficient is exactly 1 this implies that as one security moves eit... | |
how to calculate correlation | there are several methods of calculating correlation the most common method the pearson product moment correlation is discussed further in this article the pearson product moment correlation measures the linear relationship between two variables it can be used for any data set that has a finite covariance matrix here a... | |
what is correlation | correlation is a statistical term describing the degree to which two variables move in coordination with one another if the two variables move in the same direction then those variables are said to have a positive correlation if they move in opposite directions then they have a negative correlation | |
why are correlations important in finance | correlations play an important role in finance because they are used to forecast future trends and to manage the risks within a portfolio these days the correlations between assets can be easily calculated using various software programs and online services correlations along with other statistical concepts play an imp... | |
what is an example of how correlation is used | correlation is a widely used concept in modern finance for example a trader might use historical correlations to predict whether a company s shares will rise or fall in response to a change in interest rates or commodity prices similarly a portfolio manager might aim to reduce their risk by ensuring that the individual... | |
is high correlation better | investors may have a preference on the level of correlation within their portfolio in general most investors will prefer to have a lower correlation as this mitigates risk in their portfolios of different assets or securities being impacted by similar market conditions however risk seeking investors or investors wantin... | |
what is the correlation coefficient | the correlation coefficient is a statistical measure of the strength of a linear relationship between two variables its values can range from 1 to 1 a correlation coefficient of 1 describes a perfect negative or inverse correlation with values in one series rising as those in the other decline and vice versa a coeffici... | |
are r and r2 the same | no r and r2 are not the same when analyzing coefficients r represents the value of the pearson correlation coefficient which is used to note strength and direction amongst variables whereas r2 represents the coefficient of determination which determines the strength of a model | |
how do you calculate the correlation coefficient | the correlation coefficient is calculated by determining the covariance of the variables and dividing that number by the product of those variables standard deviations | |
how is the correlation coefficient used in investing | correlation coefficients play a key role in portfolio risk assessments and quantitative trading strategies for example some portfolio managers will monitor the correlation coefficients of their holdings to limit a portfolio s volatility and risk the bottom linethe correlation coefficient describes how one variable move... | |
what is a correspondent bank | a correspondent bank is a financial institution that provides services to another one usually in another country it acts as an intermediary or agent facilitating wire transfers conducting business transactions accepting deposits and gathering documents on behalf of another bank correspondent banks are most likely to be... | |
how a correspondent bank works | correspondent banks are third party banks they act as middlemen between different financial institutions as such they provide treasury services between sending and receiving banks especially those in different countries services can include correspondent banks may also act as agents to process local transactions for cl... | |
what is a correspondent bank | a correspondent bank is a third party financial institution that acts as a go between for domestic and foreign banks that need to conduct cross border payments with each other | |
what is the difference between a correspondent bank and an intermediary bank | correspondent banks and intermediary banks both serve as third party banks and are used by beneficiary banks or receiving banks to execute international fund transfers and transaction settlements the main variance between correspondent banks and intermediary banks is often the number of currencies in use in a transacti... | |
how does a correspondent bank add value | in transactions that require their use the correspondent bank adds value in two ways it alleviates the need for the domestic bank to establish a physical presence abroad and saves the work of setting up direct arrangements with other financial institutions around the world the bottom linea correspondent bank is an auth... | |
what is cost accounting | cost accounting is a form of managerial accounting that aims to capture a company s total cost of production by assessing the variable costs of each step of production as well as fixed costs such as a lease expense cost accounting is not gaap compliant and can only be used for internal purposes investopedia theresa chi... | |
when using lean accounting traditional costing methods are replaced by value based pricing and lean focused performance measurements financial decision making is based on the impact on the company s total value stream profitability value streams are the profit centers of a company which is any branch or division that d... | marginal costing sometimes called cost volume profit analysis is the impact on the cost of a product by adding one additional unit into production it is useful for short term economic decisions marginal costing can help management identify the impact of varying levels of costs and volume on operating profit this type o... | |
how does cost accounting differ from traditional accounting methods | in contrast to general accounting or financial accounting the cost accounting method is an internally focused firm specific system used to implement cost controls cost accounting can be much more flexible and specific particularly when it comes to the subdivision of costs and inventory valuation cost accounting methods... | |
why is cost accounting used | cost accounting is helpful because it can identify where a company is spending its money how much it earns and where money is being lost cost accounting aims to report analyze and lead to the improvement of internal cost controls and efficiency even though companies cannot use cost accounting figures in their financial... | |
which types of costs go into cost accounting | these will vary from industry to industry and firm to firm however certain cost categories will typically be included some of which may overlap such as direct costs indirect costs variable costs fixed costs and operating costs | |
what are some advantages of cost accounting | since cost accounting methods are developed by and tailored to a specific firm they are highly customizable and adaptable managers appreciate cost accounting because it can be adapted tinkered with and implemented according to the changing needs of the business unlike the financial accounting standards board fasb drive... | |
what are some drawbacks of cost accounting | cost accounting systems and the techniques that are used with them can have a high start up cost to develop and implement training accounting staff and managers on esoteric and often complex systems takes time and effort and mistakes may be made early on higher skilled accountants and auditors are likely to charge more... | |
what is cost and freight cfr | cost and freight cfr is a legal term used in foreign trade contracts in a contract specifying that a sale is cost and freight the seller is required to arrange for the carriage of goods by sea to a port of destination and provide the buyer with the documents necessary to obtain them from the carrier with a cost and fre... | |
when an incoterm such as cost and freight appears in a contract of sale it creates a legal obligation meaning that it must be respected 5 | similar incoterms to cost and freight cfr for goods transported internationally by sea or inland waterways there are three other incoterms that are closely related to cfr and are frequently used in trade contracts | |
what does cost and freight cfr entail | cost and freight cfr is an expense associated with cargo transported by sea or inland waterways if cfr is included in a transaction the seller must arrange and pay for transporting the cargo to a specified port the seller is also responsible for delivering the goods clearing them for export and loading them onto the tr... | |
what is an incoterm | incoterm is short for international commercial term a set of terms and definitions published by the international chamber of commerce icc these terms are standardized to prevent confusion and clarify the obligations of buyers and sellers such as transport and export clearance obligations | |
what s the difference between cif and cfr | cost and freight cfr and cost insurance and freight cif are similar they both relate to transporting goods by sea and divide the responsibilities of transit between the buyer and the seller where they differ is that cif requires marine insurance to be included at the expense of the seller with cfr the seller is not res... | |
what is cost basis | cost basis is the original value of an asset for tax purposes usually the purchase price adjusted for stock splits dividends and return of capital distributions this value is used to determine the capital gain which is equal to the difference between the asset s cost basis and the current market value the term can also... | |
how stock splits affect cost basis | if the company splits its shares this will affect your cost basis per share but not the actual value of the original investment or the current investment continuing with the above example suppose the company issues a 2 1 stock split where one old share gets you two new shares you can calculate your cost basis per share... | |
what is the difference between cost basis and tax basis | cost basis is the original cost of obtaining an asset it can include the purchase price and any fees during the time that an asset is held its value can change due to changes in market value as well as any depreciation the tax basis is the adjusted cost basis of the asset at the time the asset is sold capital gains tax... | |
what is the importance of cost basis | cost basis is important because it is how capital gains taxes are charged if you sell an asset for more than the cost basis you will incur taxes on the profit if you sell an asset for less than the cost basis you will incur a loss and not incur any taxes this loss can also be used to offset taxes on other capital gains... | |
how does the irs verify cost basis in real estate | in real estate transactions the internal revenue service irs can verify the cost basis by looking at the closing statement of when the property was purchased or any other legal documents associated with the property such as tax statements the bottom linethe cost basis usually the purchase price of an asset is used to d... | |
what is a cost benefit analysis | a cost benefit analysis cba is a process of comparing the projected costs and benefits of a decision to determine its feasibility businesses can determine whether a decision is worthwhile by summing up the potential rewards expected from an action and subtracting the associated costs consultants or analysts may also cr... | |
when determining costs consider if they re recurring or one time expenses additionally evaluate whether costs are variable or fixed for fixed costs consider step costs and relevant ranges that could impact those expenses | costs can be financial such as expenses recorded on an income statement or non financial such as negative repercussions on the community every project will have different underlying principles benefits might include the following analysts or project managers should assign a monetary value to all items on the cost bene... | |
what are the five steps of cost benefit analysis | the broad process for a cost benefit analysis is to set the analysis plan determine your costs determine your benefits perform analysis of both costs and benefits and make a final recommendation these steps may vary from one process to another | |
what is the main goal of using a cost benefit analysis | the main goal of cost benefit analysis is to determine whether it is worth undertaking a project or task this decision is made by gathering information on the costs and benefits of that project management leverages the findings of a cost benefit analysis to support whether there are more benefits to a project or if it ... | |
how do you weigh costs vs benefits | cost benefit analysis is a systematic method for quantifying and then comparing the total costs to the total expected rewards of undertaking a project or making an investment if the benefits greatly outweigh the costs the decision should go ahead otherwise it should probably not cost benefit analysis should also includ... | |
what are some tools or methods used in cost benefit analysis | depending on the specific investment or project being evaluated one may need to discount the time value of cash flows using net present value calculations a benefit cost ratio bcr may also be computed to summarize the overall relationship between the relative costs and benefits of a proposed project other tools may inc... | |
what are the costs and benefits of doing a cost benefit analysis | the process of doing a cost benefit analysis itself has its own inherent costs and benefits the costs involve the time needed to carefully understand and estimate all of the potential rewards and costs this may also involve money paid to an analyst or consultant to carry out the work one other potential downside is tha... | |
what is a cost benefit analysis | a cost benefit analysis cba is a process of comparing the projected costs and benefits of a decision to determine its feasibility businesses can determine whether a decision is worthwhile by summing up the potential rewards expected from an action and subtracting the associated costs consultants or analysts may also cr... | |
when determining costs consider if they re recurring or one time expenses additionally evaluate whether costs are variable or fixed for fixed costs consider step costs and relevant ranges that could impact those expenses | costs can be financial such as expenses recorded on an income statement or non financial such as negative repercussions on the community every project will have different underlying principles benefits might include the following analysts or project managers should assign a monetary value to all items on the cost bene... | |
what are the five steps of cost benefit analysis | the broad process for a cost benefit analysis is to set the analysis plan determine your costs determine your benefits perform analysis of both costs and benefits and make a final recommendation these steps may vary from one process to another | |
what is the main goal of using a cost benefit analysis | the main goal of cost benefit analysis is to determine whether it is worth undertaking a project or task this decision is made by gathering information on the costs and benefits of that project management leverages the findings of a cost benefit analysis to support whether there are more benefits to a project or if it ... | |
how do you weigh costs vs benefits | cost benefit analysis is a systematic method for quantifying and then comparing the total costs to the total expected rewards of undertaking a project or making an investment if the benefits greatly outweigh the costs the decision should go ahead otherwise it should probably not cost benefit analysis should also includ... | |
what are some tools or methods used in cost benefit analysis | depending on the specific investment or project being evaluated one may need to discount the time value of cash flows using net present value calculations a benefit cost ratio bcr may also be computed to summarize the overall relationship between the relative costs and benefits of a proposed project other tools may inc... | |
what are the costs and benefits of doing a cost benefit analysis | the process of doing a cost benefit analysis itself has its own inherent costs and benefits the costs involve the time needed to carefully understand and estimate all of the potential rewards and costs this may also involve money paid to an analyst or consultant to carry out the work one other potential downside is tha... | |
what is cost control | cost control is the practice of identifying and reducing business expenses to increase profits and it starts with the budgeting process a business owner compares the company s actual financial results with the budgeted expectations and if actual costs are higher than planned management has the information it needs to t... | |
why is cost control important for businesses | in a competitive marketplace the low cost producers are the ones that can earn the highest profits reducing costs is therefore a key objective for most businesses since it increases both efficiency and profitability | |
what types of costs do businesses incur | in general business costs can be categorized as fixed vs variable and direct vs indirect |
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