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A-Z Glossary

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Glossary Definitions

  • Above-the-line Activity
    This refers to communications which pay commission to advertising agencies, namely press, radio, television, out door and cinema. Below-the-line refers to non-media promotions and would include such items as direct mail, exhibitions, sales literature, and carrier bags.
  • Masterfoods (6th Edition) | Fiat (7th Edition)
  • Absenteeism
    Absenteeism consists of days not at work, being late and taking excessively long breaks
  • Guinness (5th Edition)
  • Absolute Return
    This is a return on investment that is positive regardless of the market situation.
  • The Atlantic Philantropies(12th Edition)
  • Additional Voluntary Contributions (AVCs)
    Additional Voluntary Contributions paid by a member of a company pension scheme in order to secure benefits over and above those set out in the rules of the scheme.
  • NDP (11th Edition)
  • Absolute Advantage
    A country has an absolute advantage in the production of a good if it can produce that good more cheaply than other countries.
  • Action Learning
    By experiencing an event first hand a long-term change in behaviour can result. This form of change is called action learning or learning by doing.
  • DELL (8th Edition)
  • Acquisition
    The act of acquiring something, in this context buying businesses as assets i.e a form of inorganic growth.
  • CRH (13th Edition)
  • Ad-valorem tax
    This is a tax levied according to value or is a percentage of the purchase price. For example Value-Added Tax (VAT) is an ad-valorem tax as it is a percentage levied when purchasing goods.
  • Dept. of Finance (5th Edition)
  • Advertising
    paid communication, used to develop attitudes, create awareness and transmit information in order to gain a response from a target audience.
  • National Lottery (13th Edition)
  • Advertising Budget
    The sum allocated by a company to its marketing department or to its advertising agency.
  • Affordable Housing
    Newly constructed houses and apartments in areas where the prices have created an affordability gap for lower income house purchasers. These properties are then offered for sale to eligible first-time purchasers at prices significantly less than their actual market value.
  • NDP (11th Edition)
  • Afforestation
    Planting trees on land not previously used for forestry.
  • Coillte (5th Edition)
  • Affiliated
    An affiliated organisation can be associated or allied with a larger representative organisation.
  • Irish League of Credit Unions (6th Edition)
  • Age Dependency Ratio
    This is the ratio of the number of persons past the conventional retirement age of sixty five to the number of people in the conventional working ages of twenty to sixty five.
  • Dept. of Finance (5th Edition)
  • Age-Standardised Mortality Rates
    Take account of the different age structures in populations. This allows valid comparsion between regions and over time.
  • Dept. of Health (8th Edition)
  • AGM
    A.G.M. – Annual General Meeting. An annual meeting of shareholders in a company to vote on routine matters such as the approval of accounts, remuneration of the company’s auditors and the election or re-election of directors.
  • Financial Regulator (9th Edition)
  • Ancillary Services
    Related or secondary services.
  • Bus Éireann (8th Edition)
  • Annual General Meeting
    An annual meeting of shareholders in a company to vote on routine matters such as the approval of accounts, remuneration of the company's auditors and the election or re-election of directors.
  • ILCU (7th Edition)
  • Annual percentage rate (APR)
    The annual rate of interest charged on a loan taking account of all the costs involved over the period of the loan, such as set-up charges and the interest rate. It is a good basis for comparing the costs of different loans, so long as the loans are for the same term.
  • Financial Regulator (11th Edition)
  • Arbitrator
    Someone chosen to judge and decide a disputed issue.
  • Financial Services Ombudsman (12th Edition) |
    Financial Services Ombudsman (13th Edition)
  • Arrears
    An unpaid or overdue debt. The state of being behind in payments.
  • Office of the Revenue Commissioners (10th Edition)
  • Audit
    A formal examination of accounting documents by a professional, normally conducted annually.
  • EU Commission (10th Edition)
  • Arbitration
    Where the settlement of a dispute is sent before a third party for adjudication. Parties to the dispute agree in advance whether the decision of the arbitrator will be binding or not.
  • LRC (13th Edition)
  • Assets
    The total resources of a person or business which includes cash, stock, inventory, accounts receivable, goodwill, fixtures, machinery, or real estate, etc.
  • CRH (13th Edition)