Cookie jar accounting — or cookie jar reserves is an accounting practice in which a company uses generous reserves from good years against losses that might be incurred in bad years. An example of a cookie jar reserve is a liability created when a company records an… … Wikipedia
Brand engagement — is a term loosely used to describe the process of forming an attachment (emotional and rational) between a person and a brand. It comprises one aspect of brand management. What makes the topic complex is that brand engagement is partly created by … Wikipedia
Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… … Universalium
Law, Crime, and Law Enforcement — ▪ 2006 Introduction Trials of former heads of state, U.S. Supreme Court rulings on eminent domain and the death penalty, and high profile cases against former executives of large corporations were leading legal and criminal issues in 2005.… … Universalium
Dietrich v The Queen — Court High Court of Australia Full case name Dietrich v The Queen Date decided 13 N … Wikipedia
Courts-martial in the United States — are criminal trials conducted by the U.S. military. Most commonly, courts martial are convened to try members of the U.S. military for violations of the Uniform Code of Military Justice (or UCMJ), which is the U.S. military s criminal code.… … Wikipedia
Columbus — Christopher Columbus † Catholic Encyclopedia ► Christopher Columbus (Italian CRISTOFORO COLOMBO; Spanish CRISTOVAL COLON.) Born at Genoa, or on Genoese territory, probably 1451; died at Valladolid, Spain, 20 May 1506. His… … Catholic encyclopedia
Christopher Columbus — Christopher Columbus † Catholic Encyclopedia ► Christopher Columbus (Italian CRISTOFORO COLOMBO; Spanish CRISTOVAL COLON.) Born at Genoa, or on Genoese territory, probably 1451; died at Valladolid, Spain, 20 May 1506. His… … Catholic encyclopedia
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
Austria: history — Prehistory and Antiquity The terrain covered by modern Austria has had some form of human habitation since the Early Stone Age. The first evidence for humans into the alpine valleys comes from around 150,000 years BCE. During the Early… … Historical dictionary of Austria
