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The amounts awarded by a court to be paid by one party to another as a result of violating a contract or agreement.


Dark side of globalization

A term that characterizes the negative ramifications of globalization.


Data mining

The use of technological applications to aid and support decision making by locating, manipulating and synchronizing information buried deep within corporate databases.


Data privacy

Laws and regulations that exist in many parts of the world to protect information about individuals.


Data warehouse

A system used to collect operational data from different functions, areas or business units into a central database.



The process of assigning decision-making authority to lower levels within the organizational hierarchy.



A long-term debt mechanism that is not secured by a particular asset.


Debt avoidance

The use of legal or illegal tactics to avoid repayment of financial obligations.


Debt financing

Financing obtained from a bank or other financial lending institution.


Debt/service ratio

A corporate finance term referring to the amount of cash flow available to meet a companys annual debts.


Deductive reasoning

The ability to extract certain rules based on a sequence of experiences or observations and apply those rules to other similar situations.



Injury caused to an individuals character or reputation resulting from another individual(s) issuing false or malicious statements either verbally or in writing.



The failure to fully carry out a legally binding agreement, commitment or promise.


Deferred annuity

An annuity that provides that invested plan money be held by the provider and paid to a designated beneficiary at a future date.


Deferred fixed annuity

An investment contract with an insurance provider that allows invested funds to continue to grow on a tax-deferred basis with distributions taken at a later date.



An organizational restructuring strategy meant to reduce the organizations existing levels of managers or supervisors.



The process of assigning tasks or projects to subordinates and clearly dictating expected outcomes and time frame for completion.



The number of units of a particular product that can be sold at the price the company is planning to charge.

Demand forecasting

A strategy intended to project an organizations anticipated work loads over a specific period of time in order to determine future personnel needs.


De minimis rule

Described by IRS guidelines as any benefit, property or service provided to an employee that has so little value (taking into account how frequently similar benefits are provided to employees) that accounting for it would be unreasonable or administratively impracticable. Cash, no matter how little, is never excludable as a de minimis benefit, except for occasional meal money or transportation fare.


Department of Labor (DOL)

The federal agency responsible for administering and enforcing a large quantity of federal labor laws, including, but not limited to, overtime pay, child labor, wages and hours, workplace health and safety, FMLA, and various other employee rights.



The process of dividing an organizations labor, functions, processes or units into separate groups.



The process of one party, accompanied by his/her legal counsel, answering questions under oath about pertinent facts regarding a case put forth by another partys legal counsel, conducted outside of a courtroom.



An accounting procedure that spreads out the purchase cost of an asset over its depreciable life.



A financial instrument that does not establish ownership of a product; instead, it is a promise to transfer ownership.



Removal of government controls from an industry or sector.


Direct costs

The costs directly attributed to a particular product, program or activities.


Direct labor

The workers who actually produce a product or provide a service.



The division of a collective body into its component parts.


Disaster recovery plan

A set of guidelines and procedures to be used by an organization for the recovery of data lost due to severe forces of nature such as earthquakes, fires, tornadoes, floods or hurricanes.



The payment of a loan(s) by a bank or other financial lender.



Abandonment of property by a beneficiary of an estate or trust.



The process of disclosing information to employees or the general public regarding any business practices or processes that contain the propensity to be hazardous to the environment or the health and safety of individuals.


Discounted bond

A bond purchased at a price less than its face value.


Discretionary income

The total amount of money available to an individual or an organization less total expenses.


Disposable income

The amount of post-tax income available to an individual for spending or saving.


Distribution center

A storage facility where the focus is on processing and moving products to retailers or consumers rather than on storage.



An amount of money or stocks a company pays to its shareholders on a quarterly basis.



A strategy to increase the types of business, services or products a company is providing.


Diversified investment

An investment trust whereby funds are invested in a wide variety of securities.



The closing or sale of several businesses or business units.


Dollar cost averaging

An investment strategy designed to reduce instability in which securities are purchased in fixed dollar amounts at regular periods, despite market movements.


Domestic company

A company that is in the very early stages of globalization. It remains focused on the domestic market with few international products or employees.


Dotted line relationship

An organizational structure whereby a person reports to one manager but also has responsibilities to another.



The process of reducing the employers workforce through elimination of positions, management layers, processes, functions, etc.


Due diligence

A critical component of mergers and acquisitions, it is the process of investigation and evaluation, conducted to examine the details of a particular investment or purchase by obtaining sufficient and accurate information or documents that may influence the outcome of the transaction.

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