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  2. Open-source software - Wikipedia

    en.wikipedia.org/wiki/Open-source_software

    According to Feller et al. (2005), the terms "free software" and "open source software" should be applied to any "software products distributed under terms that allow users" to use, modify, and redistribute the software "in any manner they see fit, without requiring that they pay the author(s) of the software a royalty or fee for engaging in ...

  3. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Nevertheless, where bank borrowings which are repayable on a demand form an integral part of company's cash management, bank overdrafts are considered to be a part of cash and cash equivalents. [5] Cash in saving accounts is generally for the saving purposes so that they are not used for daily expenses.

  4. Semaphore (programming) - Wikipedia

    en.wikipedia.org/wiki/Semaphore_(programming)

    After the increment, if the pre-increment value was negative (meaning there are processes waiting for a resource), it transfers a blocked process from the semaphore's waiting queue to the ready queue. Many operating systems provide efficient semaphore primitives that unblock a waiting process when the semaphore is incremented.

  5. Subject-matter expert - Wikipedia

    en.wikipedia.org/wiki/Subject-matter_expert

    According to Six Sigma, a SME "exhibits the highest level of expertise in performing a specialized job, task, or skill of broad definition." [9] In software development, as in the development of "complex computer systems" (e.g., artificial intelligence, expert systems, control, simulation, or business software), a SME is a person who is ...

  6. Bank reconciliation - Wikipedia

    en.wikipedia.org/wiki/Bank_reconciliation

    In bookkeeping, a bank reconciliation or Bank Reconciliation Statement (BRS) is the process by which the bank account balance in an entity’s books of account is reconciled to the balance reported by the financial institution in the most recent bank statement. Any difference between the two figures needs to be examined and, if appropriate ...

  7. Ideas bank - Wikipedia

    en.wikipedia.org/wiki/Ideas_bank

    As an open ideas bank project, Yle Kipinä, was launched to increase public's involvement in how the Finnish media tax is spent. As part of the adoption of enterprise social software, many companies have decided to use such a portal to allow their employees (on their intra-net) or their customers (on the internet) to collaborate in the process of raising new ideas.

  8. Balance (accounting) - Wikipedia

    en.wikipedia.org/wiki/Balance_(accounting)

    In banking and accounting, the balance is the amount of money owed (or due) on an account. In bookkeeping, “balance” is the difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period. [1] When total debits exceed the total credits, the account indicates a debit balance.

  9. Trade Republic - Wikipedia

    en.wikipedia.org/wiki/Trade_Republic

    Trade Republic Bank GmbH is a German online broker in Berlin. Shares, bonds, derivatives and cryptocurrencies can be traded on a mobile app. [1] [2] In January 2024, Trade Republic said it had four million customers in 17 markets, including 2.5 million in Germany.

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