Inventories

Inventories are assets: held for sale in the ordinary course of business; in the process of production for such sale; or in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale, including, for example, merchandise purchased by […]

Investment in Working Capital

Investment in Working Capital Concept: The need of investment in Working Capital is directly related with the fact that the company has…

Investment property

Investment property is property (land or a building — or part of a building — or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative […]

IRR (Internal Rate of Return)

IRR (Internal Rate of Return) Concept: Internal Rate of Return (IRR) represents the profitability generated by a certain investment (a lot used with one of…

Isocost Line

Isocost Line Concept: Isocost is a straight line drawn on a graphic in which each one of the axis corresponds to one of…

Jagdish Bhagwati

Jagdish Bhagwati Biography: Born in 1934 in Bombaim, in India, professor Bhagwati is one of the most prestigious economists in the area of…

John Adair

John Adair Born in England in 1934, John Adair was the first British to dedicate himself to the teaching of leadership at the University of Surrey and at the Oxford Centre of Management Studies. Graduated by Cambridge, wrote over 25 books about leadership and management development. Since 1991 is professor of leadership studies at the […]

Joint-Venture

Joint-Venture Concept: The expression of American origin Joint-Venture designates an alliance form between two or more…

Joseph Schumpeter

Biography of Joseph Schumpeter Joseph Schumpeter, born in the old Austro-Hungarian Empires in 1883 and later nationalized North American, was one of the most influent economists of the 20th century, having become renown for the authorship of the economic cycles’ theory. Before having dedicated to the economic investigation, mainly in Harvard, Joseph Schumpeter was Minister […]

Just in Time

Just in Time Concept: Just-in-time (JIT) is a principle of stock management, applied with big success in numerous Japanese organizations…