Contribution margin — Decomposing Sales as Contribution plus Variable Costs. In the *****Cost Volume Profit Analysis model, costs are linear in volume. In cost volume profit analysis, a form of management accounting, contribution margin is the marginal profit per unit … Wikipedia
Contribution à la généalogie de la morale — Généalogie de la morale La Généalogie de la morale. Un écrit polémique (Zur Genealogie der Moral. Eine Streitschrift) est une œuvre du philosophe Friedrich Nietzsche publiée en 1887. Elle se compose de trois dissertations : I. « Bon et… … Wikipédia en Français
Defined contribution plan — See also: Defined benefit plan In economics, a defined contribution plan is a type of retirement plan in which the amount of the employer s annual contribution is specified.[1] Individual accounts are set up for participants and benefits are… … Wikipedia
Qualified Automatic Contribution Arrangements - QACAs — Also known as QACAs, these were established under the Pension Protection Act of 2006 as a way to increase workers participation in self funded defined contribution retirement plans such as 401(k)s, 403(b)s and 457(b)s. Beginning January 1, 2008,… … Investment dictionary
Higher Education Contribution Scheme — HECS steht für Higher Education Contribution Scheme und bezeichnet das australische Modell zur Erhebung von Studiengebühren; in der deutschen Diskussion wird HECS oftmals als System nachlaufender Studiengebühren übersetzt. Inhaltsverzeichnis 1… … Deutsch Wikipedia
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
National Insurance — Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs Income tax … Wikipedia
Hierarchy problem — In theoretical physics, a hierarchy problem occurs when the fundamental parameters (couplings or masses) of some Lagrangian are vastly different (usually larger) than the parameters measured by experiment. This can happen because measured… … Wikipedia
Nearest-neighbor chain algorithm — In the theory of cluster analysis, the nearest neighbor chain algorithm is a method that can be used to perform several types of agglomerative hierarchical clustering, using an amount of memory that is linear in the number of points to be… … Wikipedia
False vacuum — In quantum field theory, a false vacuum is a metastable sector of space that appears to be a perturbative vacuum, but is unstable due to instanton effects that may tunnel to a lower energy state. This tunneling can be caused by quantum… … Wikipedia