Delphi Technique – Explained

by TheBusinessProfessor | Feb 23, 2025 | Management, Leadership, & Organizational Behavior

What is the Delphi Technique?The Delphi Technique is a structured forecasting method involving a panel of experts. Typically, the panel of experts receives two or more rounds of questionnaires containing the same question. The experts are allowed to answer the...

Degressive Tax – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is a Degressive Tax?Any tax where the rate of the tax decreases as the amount subject to taxation increase.How Does a Degressive Tax Work? This kind of tax puts more burden on the poor and relieves the rich. The rate of tax is disproportionate to the ability of...

Deferred & Accumulated Income – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is Deferred Income?Deferred income is the advance payment received for a service or product yet to be delivered. The deferred income is recorded as a liability in the balance sheet and it remains there until the product or the service is delivered to the client....

Declining Balance Depreciation – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is Declining Balance Depreciation?Declining balance is a method of computing depreciation rate for the value of an asset. The declining balance method is also known as reducing balance method or diminishing balance method. It is an accelerated depreciation method...

Debt Coverage Ratio – Explained

by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting

What is Debt Coverage Ratio?Debt coverage ratio or debt service coverage ratio is the ratio of net operating income to annual debt service. The annual debt services include interest, principal, sinking fund and lease payments. It is a widely accepted benchmark for...

DAX 100 – Explained

by TheBusinessProfessor | Feb 23, 2025 | Investments, Trading, and Financial Markets

What is DAX-100?The Deutscher Aktienindex 100, also known as DAX-100, is a former price-weighted index that represented top-traded 100 blue-chip or heavily traded stocks on the Frankfurt stock exchange.How Doe the DAX Work?The DAX-100 included 30 DAX equities and 70...

Data Encryption Standard – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Communications & Negotiation

What is a Data Encryption Standard?Data Encryption Standard is an early data encryption method containing the symmetric key algorithm for encrypting electronic data. It is an insecure and outdated method of data encryption which uses the same key to encrypt and...

Daily Trading Limit (Securities) – Explained

by TheBusinessProfessor | Feb 23, 2025 | Investments, Trading, and Financial Markets

What is a Daily Trading Limit?It is the highest and lowest limit of the price range within which the price of a derivative contract (such as an options or futures contract) is allowed to fluctuate in a trading session. Once the limit is reached that particular...

DICE Framework – Explained

by TheBusinessProfessor | Feb 23, 2025 | Operations, Project, & Supply Chain Management

What is the D.I.C.E Framework?DICE framework is a formulation to assess the likely success of a project based on objective measures. It is a widely accepted tool for tracking projects, managing portfolios of projects, and initiating two-way conversation at multiple...

Discount for Lack of Voting Rights (Stock) – Explained

by TheBusinessProfessor | Feb 23, 2025 | Investments, Trading, and Financial Markets

What is a Discount for Lack of Voting Rights?It is a fixed amount or percentage deducted for the selling price of a block of shares that lacks voting rights.How Does a Discount for Lack of Voting Rights Work?Some companies issue two types of shares in the market, each...