The Dictionary of International Business Terms PDF
Preview The Dictionary of International Business Terms
THE DICTIONARY OF INTERNATIONAL BUSINESS TERMS JAE K. SHIM, PH.D. JOEL G. SIEGEL, PH.D., CPA MARC H. LEVINE, PH.D., CPA � ��o����n�s��up LONDON AND NEW YORK 1998 The Glenlake Publishing Company, Ltd. © ISBN: 1-888998-34-2 First published 1998 by Fitzroy Dearborn Publishers This edition published 2013 by Routledge 2 Park Square, Milton Park, Abingdon, Oxon, OX14 4RN 711 ThirdAvenue, New York, NY 10017 Routledge is an imprint of the Taylor Francis Group, an informa business & Library edition: Fitzroy Dearborn Publishers, Chicago and London ISBN: 1-57958-001-7 All rights reserved. No part of this book may be reproduced in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without the prior written permission of the publisher. Dedication Chung Shim Dedicated Wife Roberta Siegel Loving Wife, Colleague, and Partner Carol Levine Dedicated Wife and Friend Reva and Daniel Levine Loving Children Tessie Levine My Dear Mother Page Intentionally Left Blank TABLE OF CONTENTS ACKNOWLEDGMENTS vi ABOUT THE AUTHORS vii HOW TO USE THIS BOOK ix DEFINITIONS 1 APPENDIX A EXPORT PERIODICALS 303 APPENDIX B OTHER INFORMATION SOURCES 305 APPENDIX C STATISTICAL INFORMATION 308 APPENDIX D INTERNET ON INTERNATIONAL BUSINESS AND TRADE 309 APPENDIX E MONETARY UNITS 311 APPENDIX F SOURCES FOR ASSISTANCE IN CONDUCTING BUSINESS 316 ACKNOWLEDGMENTS We wish to express our appreciation to Barbara Craig for the outstanding job she did on this project. We recognize her exceptional editorial efforts. Thanks also goes to Roberta M. Siegel for her expertise in international business. ABOUT THE AUTHORS Jae Shim, Ph.D., is a Professor of Business Administration at California State K. University, Long Beach. Dr. Shim received his Ph.D. from the University of California at Berkeley. He is President of the National Business Review Foundation, a management consulting firm. Dr. Shim has published approxi mately 50 articles in professional Journals, including Journal of Systems Management, Financial Management, Journal of Operations Research, Data Management, Management Accounting, Long Range Planning, Journal of Business Forecasting, Decision Sciences, Management Science, Michigan Business Review, Business Economics, Cost and Management, International Journal of Systems Science, International Journal of Management, and Econometrica. Dr. Shim has over 45 books to his credit and is a recipient of the Credit Research Foundation Award for his article on financial modeling. He is also recipient of a Ford Foundation Award, Mellon Research Fellowship, Arthur Andersen Research Grant, and an International Service Fellowship. For over 20 years, Dr. Shim has been an industrial consultant to international companies in such areas as systems development and applications, corporate planning and modeling, and business forecasting. Joel Siegel, Ph.D., CPA, is a management consultant to international busi G. nesses and Professor of Accounting, Finance, and Information Systems at Queens College. He was previously associated with Coopers and Lybrand, CPAs and Arthur Andersen, CPAs. Dr. Siegel has served as a consultant to numerous organizations, including Citicorp, International Telephone and Telegraph, Person-Wolinsky Associates, and the American Institute of CPAs. Dr. Siegel is the author of 55 books. He has also authored approximately 200 articles on inter national business topics. His articles have appeared in such journals as Financial Executive, Computers in Accounting, Financial Analysts Journal, The CPA Journal, National Public Accountant, Practical Accountant, International Accountant, Business and Economic Dimensions, University of Michigan Business Review, European Journal of Accountancy, Long Range Planning, Managerial Planning, Personnel Management, Leadership and Organization Journal, Taxes, Journal of Corporate Accounting and Finance, and Ohio CPA. Dr. Siegel is the recipient of the Outstanding Educator of America Award. He is list ed in "Who's Who Among Writers" and "Who's Who in the World." Dr. Siegel is the former chairperson of the National Oversight Board. Marc H. Levine, Ph.D., CPA, is an accounting and financial consultant to multi national companies, and is a Professor of Accounting and Information Systems at Queens College. Dr. Levine has authored two books and numerous profes sional articles in such journals as The CPA Journal, National Public Accountant, Practical Accountant, Michigan CPA, Journal of Corporate Accounting, and Journal of International Management. Dr. Levine was previously associated with Deloitte and Touche, CPAs. Page Intentionally Left Blank HOW TO USE THIS BOOK In reading and using this book, the reader should note that alphabetization is by letter rather than by word. That is, multiple-word entries are treated as single words. Abbreviations or acronyms appear as entries and are referenced to the full spelling. Terms with several meanings appear in numbered sequence. When a cross-reference appears within the text of a definition, the term is in ALL CAPS and is not repeated in the see or see also part of the definition. Italics are used for titles for publications. Cross-references at the end of a definition may refer to a related or contrasting term, or an abbreviation or acronym. Cross-ref erences at the end of a definition are in ALL CAPS. See is used when a term is fully defined at another entity; see also is used when another related term is defined or a reference is made within the text of another definition. This Dictionary is an invaluable reference for all business people involved in international business. Accountants, financial managers, business managers, marketing executives, attorneys, operations research managers, economists, investment portfolio managers, production managers, and others should have this book in their library for daily reference.
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