Page 713 - Introduction to Business

SUBJECT INDEX I-9

Economic systems Equal Employment Opportunity Commission debt and, 453–455
capitalist, 10–16 (EEOC), 215, 220, 242 financing mix and, 457
command, 17 Equal Opportunity for Women in the net present value and capital budgeting
mixed, 17–18 Workplace Act of 1999, 137 decisions and, 449–451
in transition, 18–19 Equal Pay Act, 202, 215 retained earnings and, 452–453
Economic transition, 18–19 Equilibrium price, 12 Financial holding companies, 478, 485
Economies of scale, 130–131 Equity investments, 541–543 Financial information systems, 603–604
Economy Equity theory, 233–234, 241–242 Financial institutions. See also Banks;
financial systems and, 486–487 Estate plans, 153 Depository institutions
marketing and, 286–287 Ethics. See also Business ethics careers in, 512
new, 8 explanation of, 117 consolidation movement in, 477, 485
underground, 95 of financial planning, 547–550 depository, 503–505
Education, 136 in universities, 120 deregulation of, 478, 485
Efficient frontier, 468 workplace, 218 explanation of, 481–482
Elastic demand, 11, 331, 332 Euro, 489 legislation affecting, 485
Electronic cash (e-cash), 631 Eurobonds, 453 management of, 510–511
Electronic crime, 79, 394 European Coal and Steel Community (ECSC), nondepository, 505–510
Electronic money 70 public confidence in, 483–484
advantages and disadvantages of, European Economic Community (EEC), 70 regulation of, 483–485
490–491 European Free Trade Association (EFTA), 70 unique aspects of, 501–503
explanation of, 490 European Monetary Union (EMU), 134–135, Financial instruments
identity theft and, 491–492 489 capital market, 479–481
types of, 490, 631–632 European Union (EU) explanation of, 478
Electronic payment systems, 631–632 function of, 70–71 money market, 479
E-mail, 96 origins of, 69–70 Financial intermediation, 481–482
Embargoes, 64 profile of countries in, 71 Financial management
Employee benefits. See also Compensation Exabyte, 593 accounting profits vs. economic profits
explanation of, 203–204 Excel (Microsoft), 532 and, 445
flexible, 205 Exchange rate policy, 55–56 careers in, 469, 550
pension plans as, 204 Exchange rates, 53, 65–66 function of, 443–444
stock or stock options as, 204–205 Exchange traded funds (ETFs), 469 time value of money and interest rates
Employee motivation. See Motivation Executive information systems, 602 and, 446–448
Employee performance Executive Order 11246, 220 Financial managers
job enrichment and, 248 Expectancy theory, 233–234, 240–241 explanation of, 185
job redesign and, 248–249 Export-import business, 77–78 owners vs., 44–445
management by objective and, 244–245 Exports, 56, 58. See also Trade role of, 445–446
overview of, 243 Express warranties, 313 Financial markets, 481
participative management and employee External accountants, 383 Financial planners, 526, 527
empowerment and, 246–247 External auditing, 417 Financial planning. See Personal financial
teams and, 245–246 External recruitment, 199 planning (PFP)
Employee performance appraisals External sources, 318 Financial planning software, 532–533
explanation of, 205 Extranet, 618 Financial reporting, 408–409. See also
frequency of, 208 Extrinsic motivation, 230 Accounting
methods for, 206–208 Financial Services Modernization Act, 485
Employee Retirement Income Security Act Financial statements. See also Accounting
(ERISA), 204 Facility controls, 609 auditing of, 416–421
Employees Factoring, 458 balance sheet, 412–414
empowerment of, 246–247 Factory system, 6 explanation of, 409
evaluation of, 205–208 Fair Information Practices (FIP), 633 income statement, 409–411
recruitment of, 199 Fair Labor Standards Act (FLSA), 201, 209 relationships among, 415–416
selection of, 200–201 Fair Packaging and Labeling Act, 287 statement of cash flows, 414–415
stakeholder model of business governance Fait money, 488 statement of retained earnings, 411
and, 115–116 Family and Medical Leave Act of 1993, 217 Financial success, 522–523
Employer pay confidentiality rules, 202 Family businesses, 149–150 Financial systems
Employment-at-will Feasibility studies, 604 economy and, 486–487
explanation of, 208, 213–214 Federal fund rate, 492 financial institutions and, 481–482
state courts and, 217 Federal Income Contribution Act (FICA) tax, financial instruments and, 478–481
Empowerment, 246–247 546. See also Social security financial markets and, 481
Enterprise resource planning systems (ERP Federal Open Market Committee (FOMC), overview of, 477–478
systems) 492 regulation of, 483
benefits and costs of, 620–621 Federal Reserve System, 54, 488, 492, 493, structure of, 482–485
careers in, 634 495, 512 Financing activities, 415
explanation of, 618–620 Federal Trade Commission Act, 287 Firewall, 618
implementation of, 624–625 Feedback controls, 396 Firm concentration ratios, 14
software vendors of, 621–623 Fees, ethics of, 334 Firm-specific risk, 465
Entrepreneurs. See also Small businesses Fiber-optic cable, 598 First-line managers, 184
education and training of, 136 Field, 597 First-mover advantages, 298
explanation of, 20, 129, 135 File, 597 Fiscal policy
in information technology, 3 Finance officers, 469 explanation of, 53–54, 501
personal qualities of, 135 Financial accounting, 380–382 monetary policy vs., 500–501
women as, 137–138 Financial decision making Fiscal year, 410
Envelope budget, 530 asset and liability management and, 458 Fisher effect, 498–499
Environmental analysis, 165–166 capital budgeting and, 445–446 Fixed exchange rate system, 65–66
Equal Credit Opportunity Act of 1975, 137 cash management and, 457–458 Fixed-income investments, 541
Equal employment opportunity, 219–220 common stock and, 455–457 Fixed-position layout, 571

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