Kangaroo Bonds are bonds denominated in Australian dollars and issued in Australia by foreign firms, used to attract Australian investors while diversifying funding sources.
Kelo v. City of New London was a landmark case in United States Supreme Court history dealing with the authority of the government under the Takings Clause of the Fifth Amendment to seize private property for public use.
A US savings scheme designed to facilitate pension plans for self-employed individuals or employees of small, unincorporated businesses, with tax benefits deferred until withdrawals are made.
Key currencies are the major currencies in the global economy, frequently used in international trade and finance.
Employees in senior positions within an organization who have the authority to direct or control its major activities and resources, crucial for strategic decision-making and governance.
Specific measures of the performance of an individual, team, or department in defined key performance areas (KPAs).
Key Person Life and Health Insurance is a type of business insurance coverage designed to protect companies from the financial loss that can occur if a key employee becomes disabled or passes away.
Evaluation of management effectiveness across eight key areas as suggested by management theorist Peter Drucker.
A keyboard is the primary computer input device used to input alphanumeric data.
Keynesian Economics is a body of economic thought originated by the British economist John Maynard Keynes. Keynes asserted that government should manipulate the level of aggregate demand to address unemployment and inflation.
Keypunch is a type of data entry where holes are punched into 80-column computer cards in a coded format (Hollerith) that can be machine read by a computer. This method has been largely replaced by electronic keyboard technology.
A colloquial term for an illegal payment made to secure favorable treatment in the award of a contract.
A kicker is an added feature of a debt obligation, usually designed to enhance marketability by offering the prospect of equity participation. Common examples include convertible bonds, rights, and warrants. Kicker features may also be found in mortgage loans where ownership participation or a percentage of gross rental receipts is included. Kickers are also known as sweeteners.
Tax liability for children under age 14 on net unearned income (e.g., interest and dividend income) over $1,900 in 2010 (subject to indexing) is taxed at their custodial parents' highest marginal tax rate.
A killer bee is an investment banker who devises strategies to assist businesses in resisting predatory takeover bids by making the target company appear less attractive.
In a financial context, 'killing' refers to a significant reward or huge profit gained from an investment. It can also imply the act of stopping or halting a project or endeavor.
A kilobyte (KB) is a unit of digital information storage, commonly used to describe the size of files, memory capacity, and other data storage elements. One kilobyte equals 1,024 bytes in most contexts.
A kilobyte (KB) is a unit of digital information storage equal to 1,024 bytes, typically used to measure the size of small files or storage devices within computers and digital systems.
The Kindle is a portable reading device introduced by Amazon in 2007. It features an LCD screen resembling paper and isn't backlit. Users can wirelessly download books and periodicals, and the device can store an entire library, making it ideal for frequent travelers. It also allows users to search for specific text within a book.
An independent stand from which merchandise is sold, often placed in the common area of shopping centers.
Kiting, also known informally as 'kite-flying', refers to the practice of creating false or fraudulent checks to leverage the time delay in bank processing. This term is also known as the discounting of an accommodation bill at a bank, with the knowledge that the person on whom it is drawn will dishonor it.
Kiting is a fraudulent financial practice used to make the cash position of a company appear more favorable than it actually is by transferring funds between accounts just before the end of an accounting period.
Knee-jerk reactions are automatic, involuntary responses, often influenced by one's underlying beliefs or philosophies. The term originates from the involuntary leg contraction observed when a doctor's mallet taps the knee.
The Knights of Labor, originally a fraternal order for tailors, evolved into a significant national labor union in the United States during the late 19th century. Founded by Uriah Smith Stevens in 1869, the organization aimed to protect its members from employer abuse, advocate for labor reforms, and promote economic and social improvements. Though experiencing significant growth in the 1880s, the Knights of Labor eventually disbanded in 1893 amidst public backlash.
A knock-off is a low-priced imitation of a name-brand product, often created to mimic the design, style, and overall aesthetic of the original product but made with cheaper materials and sold at a fraction of the cost.
Industrial information and techniques that assist in manufacturing or processing goods or materials. Capital expenditure incurred in the acquisition of know-how may qualify for allowances against corporation tax.
An ethical and regulatory concept in the securities industry mandating that brokers must have reasonable grounds for believing that their recommendations are suitable for the customer’s financial situation and needs.
Knowledge management (KM) involves the creation, sharing, and utilization of organizational knowledge to enhance performance. Successful KM initiatives lead to improved employee involvement, creativity, intrapreneurship, and innovation.
Compensation predicated upon an employee's level of skill and educational attainment. Knowledge-based pay can serve as an incentive for employees to pursue additional training and education, thereby upgrading overall workforce skill levels.
The Kondratieff Cycle, also known as the Kondratieff Wave, is a theory proposed by Soviet economist Nikolai Kondratieff in the 1920s, which suggests that the economies of the Western capitalist world experience major up-and-down 'supercycles' lasting 50 to 60 years.
KPMG is one of the Big Four international professional services networks, providing audit, tax, and advisory services across over 150 countries.
A gold bullion coin minted by the Republic of South Africa containing one troy ounce of gold. The Krugerrand is frequently traded and widely recognized.
Kudos refers to the recognition given by an entity for achievements. This acknowledgement can manifest in various forms, including bonuses, medals, or trophies.
Schedule K-1 is a tax document used to report the incomes, deductions, and credits of partnerships, S corporations, estates, and trusts for tax purposes.
