View:

Overview

Establishment

Subject: Religion

In ecclesiastical usage, the recognition by the State of a particular Church as that of the State. In OT Judaism and in much of the ancient world, religious observance was part of the ...

establishment fee

establishment fee   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

... fee A charge levied by a lender to establish a loan. See front-end fee...

establishment fee

establishment fee   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

... fee A charge levied by a lender to establish a loan. See front-end fee ....

permanent establishment

permanent establishment   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
108 words

...establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence, unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model double taxation agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a ‘fixed place of business through which the business of an enterprise is wholly or partly carried on’. The model agreement goes on to state specifically that the term ‘permanent establishment’ includes a place...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
61 words

...establishment A fixed place of business that a taxpayer of one country has in another country, thus rendering the taxpayer liable to that second country’s taxation. It will include a place of management, branch, office, factory or workshop, and long-term construction projects but it may exclude some sales offices and storage depots. The concept is important in double-taxation ...

merger by new establishment

merger by new establishment (China)   Quick reference

A Dictionary of Business and Management in China

Reference type:
Subject Reference
Current Version:
2018
Subject:
Social sciences, Business and Management
Length:
96 words

...by new establishment (or consolidation ) (China) One type of merger that is recognized in China, in which two companies join together to create a new establishment. This type of merger is governed through the Regulations on the Merger and Acquisition of Domestic Enterprises by Foreign Investors. Through this method, the date that the company’s establishment is approved becomes the date of establishment. Mergers must face several stages of approval by both dissolving firms. For cases involving foreign firms, the merger must not allow the foreign firm...

permanent establishment

permanent establishment  

Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence, unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model ...
front-end fee

front-end fee   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...fee 1. A charge levied by a lender when a loan is set up or when the first payment of the loan is taken. It may be a commitment fee , an establishment fee , or a documentation fee . 2. Any payment made at the beginning of a financial...

Dearing Report

Dearing Report   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...Report The report of a committee set up under the chairmanship of Sir Ronald Dearing (1930–2009) to examine the setting of accounting standards. The report, published in 1988 , led to the establishment of the Accounting Standards Board and the Financial Reporting Council in 1990...

front-end fee

front-end fee   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...fee 1. A charge levied by a lender when a loan is set up or when the first payment of the loan is taken. It may be a commitment fee , an establishment fee , or a documentation fee . 2. Any payment made at the beginning of a financial arrangement....

days of grace

days of grace   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...of grace ) 1. The interval between the establishment of a loan and the first due date for repayment. 2. Time given to defaulters to satisfy their obligations ( see grace and notice provision ). 3. The extra time allowed for payment of a bill of exchange or insurance premium after the actual due date. With bills of exchange the usual custom is to allow 3 days of grace (not including Sundays and Bank Holidays ) and 14 days for insurance policies. 4. The period elapsing between a security offer and the establishment of a sinking fund or purchase fund...

days of grace

days of grace   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...) 1. The interval between the establishment of a loan and the first due date for repayment. 2. Time given to defaulters to satisfy their obligations ( see grace and notice provision ). 3. The extra time allowed for payment of a bill of exchange or insurance premium after the actual due date. With bills of exchange the usual custom is to allow 3 days of grace (not including Sundays and Bank Holidays ) and 14 days for insurance policies. 4. The period elapsing between a security offer and the establishment of a sinking fund or purchase...

relationship banking

relationship banking   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...banking The establishment of a long-term relationship between a bank and its customers. The main advantage is that it enables the bank to develop in-depth knowledge of a customer's business, which improves its ability to make informed decisions regarding loans to the customer. The customer expects to benefit by increased support during difficult times. See also bilateral bank facility ; syndicated bank facility...

relationship banking

relationship banking   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...banking The establishment of a long-term relationship between a bank and its customers. The main advantage is that it enables the bank to develop in-depth knowledge of a customer’s business, which improves its ability to make informed decisions regarding loans to the customer. The customer expects to benefit by increased support during difficult times. See also bilateral bank facility ; syndicated bank facility...

Maastricht Treaty

Maastricht Treaty   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...force in 1993 . European Monetary Union was designed to be achieved in three stages, starting with participation in the Exchange Rate Mechanism ( ERM ). The second stage created the European Monetary Institute ( EMI ) to set qualifying conditions for a move towards the establishment of a single currency. It also provided for the creation of the European Central Bank . The third stage, achieved by January 1999 , locked member states into a fixed exchange rate and activated the European Central Bank as the governor of economic and monetary policy...

Maastricht Treaty

Maastricht Treaty   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...force in 1993 . European Monetary Union was designed to be achieved in three stages, starting with participation in the Exchange Rate Mechanism ( ERM ). The second stage created the European Monetary Institute ( EMI ) to set qualifying conditions for a move towards the establishment of a single currency. It also provided for the creation of the European Central Bank . The third stage, achieved by January 1999 , locked member states into a fixed exchange rate and activated the European Central Bank as the governor of economic and monetary policy...

Agricultural Extension and Education

Agricultural Extension and Education   Reference library

Roy V. Scott

The Oxford Encyclopedia of American Business, Labor, and Economic History

Reference type:
Subject Reference
Current Version:
2013

...colleges that existed by the end of the twentieth century were established under the provisions of the Morrill Land Grant Act of 1862 , which required that they offer residential instruction in agriculture. The Hatch Act of 1887 appropriated federal funds for the establishment in each state of one or more experiment stations to undertake systematic study of agricultural problems and to formulate scientific knowledge that could be presented in college classrooms. The stations were usually located at the land-grant colleges and commonly shared faculty...

World Federation of Trade Unions

World Federation of Trade Unions   Reference library

Victor G. Devinatz

The Oxford Encyclopedia of American Business, Labor, and Economic History

Reference type:
Subject Reference
Current Version:
2013

...Federation of Trade Unions The establishment of the World Federation of Trade Unions (WFTU) in 1945 , according to Victor Silverman ( 2000 , p. 13), “marked a high point of the world working class movement.” With Socialists and Communists united in struggle and having defeated fascism in World War II, the world labor movement was unified for the first time in more than twenty years. Amid the rebuilding of the industrial economies destroyed during the war, hope remained high that international labor unity could be maintained and that the world could be...

Chase Manhattan Bank

Chase Manhattan Bank   Reference library

Timothy S. Wolters

The Oxford Encyclopedia of American Business, Labor, and Economic History

Reference type:
Subject Reference
Current Version:
2013

...named it “Chase National Bank” in honor of his late friend Salmon P. Chase, who had served as President Abraham Lincoln's secretary of the Treasury. The new institution quickly became a bankers’ bank: by 1914 two thirds of its assets were deposits made by other banks. The establishment of the Federal Reserve at the end of 1913 forced Chase National to pursue other opportunities, something it did by distributing Liberty bonds and acquiring new commercial and industrial customers. During the 1920s the bank grew rapidly through a series of mergers and...

Forests and Forestry

Forests and Forestry   Reference library

Michael Williams

The Oxford Encyclopedia of American Business, Labor, and Economic History

Reference type:
Subject Reference
Current Version:
2013

...legislatures to recognize the importance of timber cultivation and forest preservation. The resulting Report on Forestry ( 1884 ), funded by Congress and compiled by Franklin B. Hough and Nathaniel H. Egleston, became the foundational document of American forestry. The establishment of the American Forestry Association in 1878 and of the Division of Forestry in the Department of Agriculture further signaled forestry's growing role. Hough, Egleston, and then Bernhard Fernow, a German-born forester, became the first chiefs of the division. Fernow was...

Unionization Rates

Unionization Rates   Reference library

Barry T. Hirsch

The Oxford Encyclopedia of American Business, Labor, and Economic History

Reference type:
Subject Reference
Current Version:
2013

...Rates Statistics on labor union membership in the United States have been compiled from three types of data: reports from unions on their membership, establishment surveys, and household surveys. The Bureau of Labor Statistics (BLS) no longer compiles membership estimates from union reports or establishment surveys, relying instead on household data. Related sources of information include data from the National Labor Relations Board (NLRB) on union-representation elections and information from the Department of Labor on large (thousand-plus)...

View: