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Business (9609) All Major Definitions

front 1

Above-the-line promotion

back 1

a form of promotion that is undertaken by a business by paying for communication with consumers

front 2

Accounts payable

back 2

value of debts for goods bought on credit payable to suppliers; payable

front 3

Accounts receivable

back 3

the value of payments to be received by customers who have bought goods on credit; a.k.a. trade receivables

front 4

Acid-test ratio

back 4

(current assets – inventory)/current liabilities

front 5

Added value

back 5

the difference between the cost of purchasing raw materials and the price the finished goods are sold for.

front 6

Advertising

back 6

paid-for communication with consumers to inform and persuade

front 7

Articles of Association

back 7

this document covers the internal workings and control of the business – for example, the names of directors and the procedures to be followed at meetings will be detailed.

front 8

Arithmetic mean

back 8

calculated by totaling all the results and dividing by the number of results

front 9

Asset

back 9

an item of monetary value that is owned by a business

front 10

Asset-led marketing

back 10

an approach to marketing that bases strategy on the firm’s existing strengths and assets instead of purely on what the customers want

front 11

Autocratic leadership

back 11

a style of leadership that keeps all decision-making at the center of the organization

front 12

Bad debt

back 12

unpaid customers’ bills that are now very unlikely to ever be paid

front 13

Balance sheet

back 13

an accounting statement that records the values of a business’s assets, liabilities and shareholders’ equity at one point of time

front 14

Bar chart

back 14

use bands of equal width but of varying length or height to represent relative values.

front 15

Batch production

back 15

producing a limited number of identical products – each item in the batch passes through one stage of production before passing on to the next stage

front 16

Below-the-line promotion

back 16

promotion that is not a directly paid-for means of communication, but based on short-term incentives to purchase

front 17

Brand

back 17

an identifying symbol, name, image or trademark that distinguishes a product from its competitors

front 18

Branding

back 18

the strategy of differentiating products from those of competitors by creating an identifiable image and clear expectations about a product

front 19

Break-even point of production

back 19

the level of output at which total costs equal total revenue – neither a profit nor loss is made

front 20

Buffer stocks

back 20

the minimum stocks that should be held to ensure that production could still take place should a delay in delivery occur or should production rates increase

front 21

Business plan

back 21

a detailed document giving evidence about a new or existing business, and that aims to convince external lenders and investors to extend finance to the business Capital: factor of production including all man-made resources used by a business

front 22

Capital employed

back 22

the total value of all long-term finance invested in the business

front 23

Capital expenditure

back 23

involves the purchase of assets that are expected to last for more than one year, such as building and machinery

front 24

Capital goods

back 24

the physical goods used by industry to aid in the production of other goods and services, such as machines.

front 25

Cash flow

back 25

the sum of cash payments to a business (inflows) less the sum of cash payments (outflows)

front 26

Cash flow forecast

back 26

estimate of a firm’s future cash inflows and outflows

front 27

Cash flow statement

back 27

record of the cash received by a business over a period of time and the cash outflows from the business

front 28

Cash inflows

back 28

payments in cash received by the business

front 29

Cash outflows

back 29

payments in cash made by the business

front 30

Channel of distribution

back 30

the chain of intermediaries a product passes through from producer to final consumer

front 31

Closed questions

back 31

questions to which a limited number of pre-set answers is offered

front 32

Closing cash balance

back 32

cash held at the end of the month; it becomes next month’s opening balance

front 33

Cluster sampling

back 33

using one or a number of specific groups to draw samples from and not selecting from the whole population, e.g. using one town or region

front 34

Command economy

back 34

economic resources owned, planned and controlled by public sector

front 35

Commission

back 35

a payment to a sales person for each sale made

front 36

Competition-based pricing

back 36

a firm will base its price upon the price set by its competitors

front 37

Consumer goods

back 37

the physical and tangible goods sold to the general public; include durable (can be used more than once) consumer goods, such as cars and washing machines, and nondurable (can be used once) consumer goods, such as food and drinks.

front 38

Consumer markets

back 38

markets for goods and services bought by the final use of them

front 39

Consumer profile

back 39

a quantified picture of consumers of a firm’s products, showing proportions of age groups, income levels, location, gender and social class

front 40

Consumer services

back 40

the non-tangible products sold to the general public (include hotel accommodation, insurance, train journeys etc.)

front 41

Contribution per unit

back 41

selling price less variable cost per unit

front 42

Contribution-cost pricing

back 42

setting prices based on the variable costs of making a product in order to make a contribution towards fixed costs and profit

front 43

Corporate social responsibility (CSR)

back 43

this concept applies to those businesses that consider the interests of society by taking responsibility for the impact of their decisions and activities on customers, employees, communities and the environment

front 44

Cost of sales

back 44

a.k.a. cost of goods sold; the direct cost of purchasing the goods that were sold during the financial year

front 45

Credit control

back 45

monitoring of debts to ensure that credit periods are not exceeded Creditors: suppliers who have agreed to supply products on credit and who have not yet been paid

front 46

Current assets

back 46

assets that are likely to be turned into cash before the next balance sheet date

front 47

Current liabilities

back 47

debts of the business that will usually have to be paid within one year

front 48

Current ratio

back 48

current assets/current liabilities

front 49

Customer relationship marketing (CRM)

back 49

using marketing activities to establish successful customer relationships so that existing customer loyalty can be maintained

front 50

Debtors

back 50

customers who have bought products on credit and will pay cash at an agreed date in the future

front 51

Demand

back 51

the quantity of products consumers are willing and able to buy at a certain price particular period of time, ceteris paribus

front 52

Democratic leadership

back 52

a leadership style that promotes the active participation of workers in decision making

front 53

Direct costs

back 53

these costs can be clearly identified with each unit of production and can be allocated to a cost center

front 54

Diseconomies of scale

back 54

factors that cause average costs of production to rise when the scale of operation is increased

front 55

Dismissal

back 55

being dismissed or sacked from a job due to incompetence or breach of discipline

front 56

Dividends

back 56

the share of the profits paid to shareholders as a return for investing in the company

front 57

Economic order quantity

back 57

the optimum or least-cost quantity of stock to re-order taking into account the delivery costs and stock-holding costs

front 58

Economies of scale

back 58

reduction in a firm’s average costs of production that results from an increase in the scale of operations

front 59

Effectiveness

back 59

meeting the objectives of the enterprise by using inputs productively to meet customers’ needs

front 60

Efficiency

back 60

producing output at the highest ratio of output to input

front 61

Emotional intelligence

back 61

the ability of managers to understand their own emotions, and those of the people they work with, to achieve better business performance

front 62

Employment contract

back 62

a legal document that sets out the terms and conditions governing a worker’s job

front 63

Entrepreneur

back 63

someone who takes the financial risk of starting and managing a new venture

front 64

Enterprise

back 64

a factor of production including the driving force of a business, the risk-taking and decision-making unit of a business which organizes the other three factors of production.

front 65

Equilibrium price

back 65

the market price that equates supply and demand for a product

front 66

Equity finance

back 66

permanent finance raised by companies through the sale of shares

front 67

Ethical code of conduct

back 67

a document detailing a company’s rules and guidelines on staff behavior that must be followed by all employees

front 68

Ethics

back 68

the moral guidelines that determine decision-making

front 69

Extension strategies

back 69

these are marketing plans to extend the maturity stage of the product before a brand new one is needed

front 70

Factoring

back 70

selling of claims over debtors to a debt factor in exchange for immediate liquidity – only a proportion of the value of the debts will be received as

front 71

Fixed costs

back 71

costs that do not vary with output in the short rui

front 72

Flexi-time contract

back 72

employment contract that allows staff to be called in at times most convenient to employers and employees, e.g. at busy times of the day

front 73

Flow production

back 73

producing items in a continually moving process

front 74

Focus groups

back 74

a group of people who are asked about their attitude towards a product, service, advertisement or new style of packaging

front 75

Franchise

back 75

a business that uses the business

front 76

Free market economy

back 76

economic resources owned largely by the private sector with no or little state intervention

front 77

Full-cost pricing

back 77

setting a price by calculating a unit cost for the product (allocated fixed and variable costs) and then adding a fixed profit margin

front 78

Goodwill

back 78

arises when a business is valued at or sold for more than the balance sheet value of its assets

front 79

Gross profit

back 79

equal to sales revenue less cost of sales Gross profit margin: gross profit/sales revenue * 100

front 80

Hard HRM

back 80

an approach of managing staff that focuses on cutting costs, e.g. temporary and part-time employment contracts, offering maximum flexibility but with minimum training costs

front 81

High-quality profit

back 81

profit that can be repeated and sustained

front 82

Hire purchase

back 82

an asset is sold to a company that agrees to pay fixed repayments over an agreed time period – the asset belongs to the company

front 83

Histograms

back 83

it is not the height of each bar that represents relative values, but the area of each bar.

front 84

Holding company

back 84

a business organization that owns and controls a number of separate businesses, but does not unite them into one unified company

front 85

Hourly wage rate

back 85

payment to a worker made for each hour worked

front 86

Human resource management (HRM)

back 86

the strategic approach to the effective management of an organization’s workers so that they help the business gain a competitive advantage

front 87

Hygiene factors

back 87

aspects of a worker’s job that have the potential to cause dissatisfaction, such as pay, working conditions, status and over-supervision by managers

front 88

Income statement

back 88

records the revenue, costs and profit (or loss) of a bu< period of time

front 89

Indirect costs

back 89

costs that cannot be identified with a unit of production or allocated accurately to a cost center

front 90

Induction training

back 90

introductory training programme to familiarize new recruits with the systems used in the business and the layout of the business site

front 91

Industrial markets

back 91

markets for goods and services bought by businesses to be used in the production process of other products

front 92

Informal leader

back 92

a person who has no formal authority but has the respect of colleagues and some power over them

front 93

Insolvent

back 93

when a business cannot meet its short-term debts

front 94

Intangible assets

back 94

items of value that do not have a physical presence, such as patents and trademarks

front 95

Integrated marketing mix

back 95

the key marketing decisions complement each other and work together to give customers a consistent message about the product

front 96

Internal growth

back 96

expansion of a business by means of opening new branches, shops or factories (a.k.a. organic growth)

front 97

Internet marketing

back 97

the marketing of products over the Internet

front 98

Inter-quartile range

back 98

the range of the middle 50% of the data

front 99

Inventory

back 99

stock held by the business in the form of materials, work in progress and finished goods

front 100

Job description

back 100

a detailed list of the key points about the job to be filled – stating all its key tasks and responsibilities

front 101

Job enlargement

back 101

attempting to increase the scope of a job by broadening or deepe tasks undertaken

front 102

Job enrichment

back 102

aims to use the full capabilities of workers by giving them th do more challenging and fulfilling work

front 103

Job redesign

back 103

involves the restructuring of a job – usually with empl agreement – to make work more interesting, satisfying and challenging

front 104

Job production

back 104

producing a one-off item specially designed for the customer

front 105

Job rotation

back 105

increasing the flexibility of the workforce and the variety of work they do by switching from one job to another: £ M ^

front 106

Joint venture

back 106

two or more businesses agree to work closely together on a particular project and create a separate business division to do so

front 107

Just-in-time

back 107

this stock-control method aims to avoid holding stocks by requiring supplies to arrive just as they are needed in production and completed products are produced to order

front 108

Labor

back 108

factor of production, including the workforce of a business, both skilled and unskilled

front 109

Laissez-faire leadership

back 109

a leadership style that leaves much of the business decision making to the workforce-a “hands-off’ approach and the reverse of the autocratic leadership

front 110

Land

back 110

factor of production, including all natural resources used by a business

front 111

Lead time

back 111

the normal time taken between ordering new stocks and their delivery

front 112

Leadership

back 112

the art of motivating a group of people towards achieving a common objective

front 113

Leasing

back 113

obtaining the use of equipment or vehicles and paying a rental or leasing charge over a fixed period.

front 114

Liability

back 114

a financial obligation of a business that it is required to pay in the future

front 115

Limited liability

back 115

the only potential loss a shareholder has if the company fails is the amount invested in the company, not the total wealth of the shareholder

front 116

Line graphs

back 116

most commonly used for showing changes in variables over a period of timp: thp<;p are time-series graphs

front 117

Liquidation

back 117

when a firm ceases trading and its assets are sold for cash to pay supply other creditors

front 118

Liquidity

back 118

the ability of a firm to be able to pay its short-term debts

front 119

Long-term bonds

back 119

bonds issued by companies to raise debt finance, often with a fixed rate of interest

front 120

Long-term loans

back 120

loans that do not have to repaid for at least one year

front 121

Low-quality profit

back 121

one-off profit that cannot easily repeated or sustained

front 122

Management by objectives (MBO)

back 122

a method of coordinating and motivating all staff in an organization by dividing its overall aim into specific targets for each department, manager and employee £ M ^

front 123

Manager

back 123

responsible for setting objectives, organizing resources and motivating staff so that the organization’s aims are met

front 124

Margin of safety

back 124

the amount by which the sales level exceeds the break-even level of output

front 125

Marginal costs

back 125

the extra cost of producing one more unit of output Market

front 126

capitalization

back 126

the total value of a company’s issued shares

front 127

Market growth

back 127

the percentage change in the total size of a market (volume or value) over a period of time

front 128

Market orientation

back 128

an outward-looking approach basing product decisions on consumer demand, as established by market research

front 129

Market research

back 129

this is the process of collecting, recording and analyzing data about the customers, competition and the market

front 130

Market segment

back 130

a sub-group of a whole market in which consumers have similar characteristics

front 131

Market segmentation

back 131

identifying different segments within a market and targeting different products or services to them

front 132

Market share

back 132

sales of the business as a proportion of total market sales

front 133

Market size

back 133

the total level of sales of all producers within a market

front 134

Market skimming

back 134

setting a high price for a new product when a firm has a unique or highly differentiated product with low elasticity of demand

front 135

Marketing

back 135

the management task that links the business to the customer by identifying and meeting the needs of customers profitably – it does this by getting the right product at the right price to the right place at the right time

front 136

Marketing mix

back 136

the four key decisions that must be taken in the effective marketing of a product

front 137

Marketing objectives

back 137

the goals set for the marketing department to help the business achieve its overall objectives

front 138

Marketing strategy

back 138

long-term plan established for achieving marketing objectives

front 139

Mark-up pricing

back 139

adding a fixed mark-up for profit to the unit price of a product

front 140

Mass customization

back 140

the use of flexible computer-aided production systems to produce items to meet individual customers’ requirements at mass production cost levels

front 141

Mass marketing

back 141

selling the same products to the whole market with no attempt to target groups within it

front 142

Median

back 142

the value of the middle item when data have been ordered or ranked. It divides the data into two equal parts

front 143

Memorandum of Association

back 143

a document stating the name of the company, the address of the head office through which it can be contacted, the maximum share capital for which the company seeks authorization and the declared aims of the business

front 144

Mission statement

back 144

a statement of the business’s core aims, phrased in a way to motivate employees and to stimulate interest by outside groups

front 145

Mixed economy

back 145

economic resources are owned and controlled by both private and public sectors

front 146

Mode

back 146

the value that occurs most frequently in a set of data

front 147

Motivating factors

back 147

aspects of a worker’s job that can lead to positive job satisfaction, such as achievement, recognition, meaningful and interesting work and advancement at work

front 148

Motivation

back 148

the internal and external factors that stimulate people to take actions that lead to achieving a goal

front 149

Multi-site location

back 149

a business that operates from more than one location

front 150

Multinational

back 150

a business with operations and production based in more than one country

front 151

Net monthly cash flow

back 151

estimated difference between monthly cash inflows Net profit: gross profit minus overheads Net profit margin: net profit/sales revenue * 100

front 152

Niche marketing

back 152

identifying and exploiting a small segment of a larger mark* products to suit it

front 153

Non-current assets

back 153

assets to be kept and used by the business for more than one year; a.k.a. fixed assets

front 154

Non-current liabilities

back 154

value of debts of the business that will be payable after more than one year

front 155

Off-the-job training

back 155

all training undertaken away from the business, e.g. work-related college courses

front 156

Offshoring

back 156

the relocation of a business process done in one country to the same or another company in another country

front 157

On-the-job training

back 157

instruction at the place of work on how a job should be carried out

front 158

Open questions

back 158

those that invite a wide-ranging or imaginative response – the results will be difficult to collate and present numerically

front 159

Opening cash balance

back 159

cash held by the business at the start of the month

front 160

Operational flexibility

back 160

the ability of a business to vary both the level of production and the range of products following changes in customer demand

front 161

Operations planning

back 161

preparing input resources to supply products to meet expected demand

front 162

Opportunity cost

back 162

the benefit of the next most desired option which is given up

front 163

Optimal location

back 163

a business location that gives the best combination of quantitative and qualitative factors

front 164

Outsourcing

back 164

not employing staff directly, but using an outside agency or organization to carry out some business functions

front 165

Overdraft

back 165

bank agrees to a business borrowing up to an agreed limit as and when required

front 166

Overtrading

back 166

expanding a business rapidly without obtaining all of the necessary finant a cash-flow shortage develops

front 167

Partnership

back 167

a business formed by two or more people to carry on a business together shared capital investment and, usually, shared responsibilities

front 168

Part-time employment contract

back 168

employment contract that is for less than the normal full working week of, say, 40 hours, e.g. eight hours per week

front 169

Paternalistic leadership

back 169

a leadership style based on the approach that the manager is in a better position than the workers to know what is best for the organization

front 170

Penetration pricing

back 170

setting a relatively low price often supported by strong promotion in order to achieve a high volume of sales

front 171

Performance-related pay

back 171

a bonus scheme to reward staff for above-average work performance

front 172

Person specification

back 172

a detailed list of the qualities, skills and qualifications that a successful applicant will need to have

front 173

Personal selling

back 173

a member of the sales staff communicates with one customer with the aim of selling the product and establishing a long-term relationship between company and consumer

front 174

Pie chart

back 174

used to display data that need to be presented in such a way that the proportions of the total are clearly shown

front 175

Piece rate

back 175

a payment to worker for each unit produced

front 176

Price elasticity of demand

back 176

a numerical measure showing the responsiveness of quantity demanded to a change in price

front 177

Primary research

back 177

the collection of first-hand data that is directly related to a firm’s needs

front 178

Primary sector

back 178

a sector of economic activity including businesses engaged in extraction of natural resources

front 179

Private limited company

back 179

a small or medium-size business that is owned by shareholders who are often members of the same family; cannot sell shares to the general public

front 180

Private sector

back 180

comprises of businesses owned and controlled by individuals or groups of individuals

front 181

Process innovation

back 181

the use of a new or much improved production method or service delivery method

front 182

Product

back 182

the end result of the production process sold on the market to satisfy a customer

front 183

Product differentiation

back 183

making a product distinctive so that it stands out from competitor products in consumers’ perception

front 184

Product orientation

back 184

an inward-looking approach that focuses on making products that can be made – or have been made for a long time – and then trying to sell them

front 185

Product positioning

back 185

the pattern of sales recorded by a product from launch to withdrawal from the market

front 186

Production

back 186

converting inputs into outputs

front 187

Productivity

back 187

the ratio of outputs to inputs during production, e.g. output per worker per time period £ M ^

front 188

Profit after tax

back 188

operating profit minus interest costs and corporation tax

front 189

Profit sharing

back 189

a bonus for staff based on the profits of the business – usually paid as a proportion of basic salary

front 190

Promotion

back 190

the use of advertising, sales promotion, personal selling, direct mail, trade fairs, sponsorship and public relations to inform consumers and persuade them to buy

front 191

Promotion budget

back 191

the financial amount made available by a business for spending on marketing/promotion during a certain time period

front 192

Promotion mix

back 192

the combination of promotional techniques that a firm uses to sell a product

front 193

Public corporation

back 193

a business enterprise owned and controlled by the state (a.k.a. nationalized industry)

front 194

Public limited company

back 194

a limited company, often a large business, with the legal right to sell shares to the general public – share prices are quoted on the national stock exchange

front 195

Public relations

back 195

the deliberate use of free publicity provided by newspapers, TV and other media to communicate with and achieve understanding by the public

front 196

Public sector

back 196

comprises of organizations accountable to and controlled by central or local government

front 197

Qualitative factors

back 197

non-measurable factors that may influence business decisions

front 198

Qualitative research

back 198

research into the in-depth motivations behind consumer buying behavior or opinions

front 199

Quality circles

back 199

voluntary groups of workers who meet regularly to discuss work-related problems and issues

front 200

Quantitative factors

back 200

these are measurable in financial terms and will have a direct impact on either the costs of a site or the revenues from it and its profitability

front 201

Quantitative research

back 201

research that leads to numerical results that can be statistically analyzed

front 202

Quota sampling

back 202

when the population has been stratified and the interviewer selects an appropriate number of respondents in each stratum

front 203

Random sampling

back 203

every member of the target population has an equal chance of being selected.

front 204

Range

back 204

the difference between the highest and the lowest value

front 205

Recruitment

back 205

the process of identifying the need for a new employee, defining the job to be filled and the type of person needed to fill it, attracting suitable candidates for the job and selecting the best one

front 206

Reorder quantity

back 206

the number of units ordered each time

front 207

Redundancy

back 207

when a job is no longer required, so the employee doing this job becomes redundant through no fault of his or her own

front 208

Retained profit

back 208

the profit left after all deductions, including dividends, have been made. This is “plowed back” into the company as a source of finance.

front 209

Revenue expenditure

back 209

spending on all costs and assets other than fixed assets and includes wages and salaries and materials bought for stock

front 210

Rights issue

back 210

existing shareholders are given the right to buy additional shares at a discounted price

front 211

Salary

back 211

annual income that is usually paid on a monthly basis

front 212

Sales promotion

back 212

incentives such as special offers or special deals directed at consumers or retailers to achieve short-term sales increases and repeat purchases by consumers

front 213

Sales turnover

back 213

total value of sales made by a business in a given time period; a.k.a. sales revenue; equal to selling price X quantity sold

front 214

Sample

back 214

the group of people taking part in a market research survey selected to be representative of the overall target market

front 215

Scale of operation

back 215

the maximum output that can be achieved using the available inputs (resources) – this scale can only be increased in the long term by employing more of all inputs

front 216

Secondary research

back 216

collection of data from second-hand sources

front 217

Secondary sector

back 217

a sector of economic activity where resources extracted by primary sector businesses are processed and manufactured into final goods

front 218

Self-actualization

back 218

a sense of self-fulfillment reached by feeling enriched and developed by what one has learned and achieved

front 219

Share

back 219

a certificate confirming part ownership of a company and entitling the shareholder owner dividends and certain shareholder rights

front 220

Share capital

back 220

the total value of capital raised from shareholders by the issue of shares

front 221

Shareholder

back 221

a person or institution owning shares in a limited company

front 222

Shareholders’ equity

back 222

total value of assets minus total value of liabilities

front 223

Social audit

back 223

a report on the impact a business has on society (it could cover pollution levels, health and safety record, source of supplies, customer satisfaction and contribution to the community)

front 224

Social enterprise

back 224

a business with mainly social objectives that reinvests most of its profits into benefiting society rather than maximizing returns to owners

front 225

Societal marketing

back 225

this approach considers not only the demands of consumers but also the effects on all members of the public (society) involved in some way when firms meet these demands

front 226

Soft HRM

back 226

an approach to managing staff that focuses on developing staff so that they reach self-fulfillment and are motivated to work hard and stay with the business

front 227

sole traders

back 227

a business in which one person provides the permanent finance and, in return, has full control of the business and is able to keep all of the profit

front 228

sponsorship

back 228

payment by a company to the organizers of an event so that the company name becomes associated with the event

front 229

staff appraisal

back 229

the process of assessing the effectiveness of an employ set objective

front 230

start-up capital

back 230

capital needed by an entrepreneur to set up a business

front 231

stock

back 231

materials and goods required to allow for and supply of products to the customer

front 232

stratified sampling

back 232

this draws a sample from a specified sub-group or segment of the population and uses random sampling to select an appropriate number from each stratum

front 233

Supply

back 233

the quantity of products producers are willing and able to sell at a certain price for a particular period of time

front 234

systematic sampling

back 234

<ill give a required rate of return at a certain level of output/sales-

front 235

teleworking

back 235

staff wong Trom nome out Keeping contact with the office by means of modern IT communication

front 236

temporary employment contract

back 236

employment contract that lasts for a fixed time period, e.g. six months-tertiary sector: a sector of economic activity including businesses engaged in providing services to customers

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team working

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production is organized so that groups of workers undertake complete units of work

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temporary employment contract

back 238

employment contract that lasts for a fixed time period, e.g. six months-

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tertiary sector

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a sector of economic activity including businesses engaged in providing services to customers team working: production is organized so that groups of workers undertake complete units of work

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team working

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production is organized so that groups of workers undertake complete units of work

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Trade barriers

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taxes (tariffs) or other limitations on the free international movement of goods and services

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Training

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work-related education to increase workforce skills and efficiency

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Triple bottom line

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the three objectives of social enterprise (economic, social and environmental)

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Unfair dismissal

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ending a worker’s employment contract for a reason that the law n being unfair

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Unique selling point (USP)

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the special feature of a product that differentiates it from competitors’ products

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Variable costs

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Costs that vary with a change in output

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Venture capital

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risk capital invested in business start-ups or expand have good profit potential but do not find it easy to gain fi

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Viral marketing

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the use of social networking is awareness or sell products

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Window dressing

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presenting the company accounts in a favorable light – to flatter the business performance

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Worker participation

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workers are actively encouraged to become involved in decision making within the organization

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Workforce audit

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a check on the skills and qualifications of all existing managers/employees

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Workforce planning

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analyzing and forecasting the numbers of workers and the skills of those workers that will be required by the organization to achieve its objectives

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Working capital

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the capital needed to pay for day-to-day running costs and credit offered to is equal to current assets minus current liabilities.