Essential Finance and Accounting Terms for Business
Business Structures and Key Roles
- Sole Proprietorship
- A business owned by a single individual who has no partners or shareholders.
- Partnership
- A company owned by two or more persons who are personally responsible for all business liabilities and debts.
- Corporation (Sociedad Anónima)
- A company owned by shareholders, who have limited liability for the company’s debts.
- Agency Problem
- A conflict of interest between a company’s owners (shareholders) and its managers.
- Stakeholder
- Anyone with a financial interest
Four Key Areas of Second Language Acquisition Research
How Second Languages Are Acquired
There are four areas of investigation and debate among Second Language Acquisition (SLA) researchers that deserve special attention from English language teachers:
The Nature of Input
Input is what you receive: the amount of language you are exposed to. Learners receive input from ‘messages’ which contain language a little above their existing understanding and from which they can infer meaning. The hypothesis makes a distinction between acquiring a language and learning
Administrative Divisions of Spain and Catalonia
The Territorial Organization of Spain
The current territorial organization of Spain is based on the 1978 Constitution. Title VIII, Article 137, establishes three different territorial areas:
- The Municipality (municipio)
- The Province (provincia)
- The Autonomous Community (comunidad autónoma)
The Municipality: Basic Local Government
Municipalities are the basic scope of local government and represent the oldest administrative structure. According to the INE census, there are 8,111 municipalities in Spain,
Read MoreMastering English Vocabulary: Invention & Object Description
Vocabulary for Innovation and Discovery
Key verbs, nouns, and related terms used when discussing invention and development.
- adapt (v), adaptation (n)
- clone (v), cloning (n)
- design (v), designer (n)
- develop (v), developer (n), development (n)
- discover (v), discoverer (n), discovery (n)
- idea (n)
- inspiration (n), inspire (v)
- invent (v), invention (n), inventor (n)
- observation (n), observe (v), observer (n)
- replace (v), replacement (n)
- research (v), researcher (n)
- revolution (n), revolutionary (adj), revolutionize
Digital Library Fundamentals: Definition, Components, and Standards
Digital Library Definition
A Digital Library is a collection of digital objects such as text, images, audio, and video, stored electronically and accessible via the internet or computer networks. It provides organized, searchable, and shareable access to information resources anytime and anywhere.
Needs and Characteristics of Digital Libraries
Key Needs of Digital Libraries
- Easy and remote access to information
- Preservation of rare and fragile documents
- Efficient resource sharing among institutions
- Support
Religious Unity and Social Structure under the Catholic Monarchs
Imposing Religious Uniformity in Spain
The monarchy of the Catholic Monarchs (RRCC) faced religious diversity where conflicts were imminent. The imposition of the Catholic faith was intended to unite the people. The name Catholic Monarchs characterizes the persistence of this situation at the time of its imposition.
Reforming the Catholic Church
The first steps toward reform were taken by Cardinal Cisneros within the Catholic Church itself. This reform targeted the higher clergy, seeking to eliminate
Read MoreOptimizing Strength Training: Velocity, Squat Depth, and Equipment Choices
Squat Depth and Biomechanics
Deep Squats vs. Partial Squats
Deep front and back squats can allow performance-enhancing transfer effects of dynamic maximal strength to dynamic speed-strength capacity of hip and knee extensors compared with quarter squats. With increasing flexion, the wrapping effect leads to enhanced load distribution and force transfer at the knee.
The Wrapping Effect
- The quadriceps tendon contacts the femur beyond 70 degrees of knee flexion.
- This contact decreases the surface area,
Mastering Essay and Letter Formats: Structure and Tips
Opinion Essay Structure
In an opinion essay, you present your views on a subject, writing exclusively from one point of view.
Paragraph Structure
- Introduction: Explain the background of the situation and clearly state your opinion (thesis).
- Main Idea: Present your primary supporting argument.
- Supporting Idea: Present a secondary idea that supports your opinion.
- Conclusion: Restate your opinion and summarize your main points. Do not introduce new information.
Key Writing Tips
- Give specific reasons to support
Essential English Idioms and Advanced Vocabulary for Professionals
Idioms and Character Descriptions
- Couch Potato: Persona que no hace nada.
- Early Bird: Madrugador.
- Fair-Weather Friend: Falsos amigos.
- Jack of All Trades: Maestro de todos los palos (todoterreno).
- Night Owl: Persona nocturna.
- Crybaby: Llorón.
- As Old as the Hills: De los tiempos antiguos.
- Pain in the Neck: Mosca cojonera (persona molesta).
- As Good as Gold: Muy bueno/a.
- Chatterbox: Charlatán.
- Fat Cat: Pez gordo.
- Black Sheep: Oveja negra.
- Copycat: Copión.
- Armchair Critic: No tiene idea de nada.
- Big Cheese: Persona
Constitutional Framework for Linguistic Pluralism in Spain
Models of Linguistic Management
The solution discussed allows staff members of minority language communities to enjoy the right to use their language in dealings with public authorities, provided they are accompanied throughout the territory where another official language is declared. The normal condition for the application of this model is the territorial dispersion of the minority language speakers. Given its intrinsic organizational complexity, this model has been rarely applied.