Moral Rights Model Concept (Ethic): Moral Rights Model is an ethic model for the decision taking that evaluates the decisions and behaviors, by its…

Near Money (or quasi-money) corresponds to a certain type of financial assets without risk and that due to the great quickness and easiness with which are convertible into money come close to effectively be the money. Some examples of the near money are the Treasury bonds and savings deposits. When the money offer is analyzed, […]

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business. Fair […]

Net Result Concept Net Result designates the residual result that the company detains on a certain period after deducted the gains (or profits) all expenses (or losses), either being expenses with merchandise purchases, materials and services, expenses with personnel, equipments attrition, funding financial costs, taxes, among others. The use given to the net result can […]

Net Working Capital Concept: Working Capital is a financial indicator and designates the set of all assets and liability values associated to the…

Networking Concept: The term Networking has origin in computers having generalized itself to the structure of some organizations…

Summary of the Book “New Patterns of Management”: “New Patterns of Management” corresponds to the original title of the bestseller…

Nominal Group Concept Nominal Group is a group decision taking technique whose fundamental characteristic is the fact that the elements of the group, despite being front to front in meeting, present their ideas in a systematic way and totally independent. After the identification and presentation of the problem by the group leader, the sequence of […]

Net Present Value (NPV) has as goal to evaluate an investments’ project viability through the calculation of the current value of all its cash-flows (being for that an indicator a lot used in viability analysis studies). By current value is understood today’s value of a certain amount to obtain in the future. Like any investment […]

Ombudsman Concept: The term Ombudsman, synonym of prosecutor, provider, trustee, representative, deputy, drifts from a…