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Fair Labor Standards Act of 1938 (FLSA)

The Fair Labor Standards Act of 1938 (FLSA) is one of the landmark pieces of legislation of President Franklin D. Roosevelt's New Deal.

Family Leave

In the latter half of the 20th century, the American family and the American workforce underwent two changes that had a significant effect on the workplace. The cost of living rose dramatically, making it more and more common for both parents to work outside of the home, and the family became less likely to be comprised of two parents, working or nonworking.

Family-Owned Businesses

Family-owned businesses are recognized today as an important and distinct organization in the world economy. Family-owned businesses now operate in every country and may be the oldest form of business organization, but only within the last decade have their unique benefits been identified and studied.

Fannie Mae

Fannie Mae is a private corporation chartered by the U.S. government for the purpose of assuring a liquidity of funds for private home mortgages.

Fascism

The term "fascism" characterizes a political and economic ideology based on extreme, often militant, nationalism and rigid control of the state and society. In fascism the importance of the state is emphasized over individual rights.

Federal Communications Commission (FCC)

The Federal Communications Commission (FCC) was created by the Communications Act of 1934, which called for a government agency to be established to regulate in the public interest interstate and foreign communications by radio and wire. As communications technologies evolved, the FCC gradually took on greater regulatory responsibilities, and today regulates the following media: telephone, radio, television, satellite, and to some degree, the Internet.

Federal Deposit Insurance Corporation (FDIC)

The Federal Deposit Insurance Corporation (FDIC) is an independent U.S. government agency that, in an effort to maintain consumer confidence in the U.S.

Federal Labor Relations Authority (FLRA)

The Federal Labor Relations Authority (FLRA) is an independent agency of the U.S. government.

Federal Mediation & Conciliation Service (FMCS)

The Federal Mediation and Conciliation Service (FMCS) is an independent agency of the U.S. government that aims to prevent labor-management disputes from interrupting the flow of interstate commerce.

Federal Reserve System

The Federal Reserve System is the central bank of the United States. The Fed is exclusively a banker's bank and does not conduct commercial banking activities.

Federal Trade Commission (FTC)

The Federal Trade Commission (FTC) was established in 1914 for the purpose of enforcing the provisions of the Federal Trade Commission Act, also of 1914. The Federal Trade Commission Act prohibits unfair or deceptive acts or practices in commerce.

Fiduciary Duty

A fiduciary duty is one of complete trust and the utmost good faith. A fiduciary is a person, committee, or organization that has agreed to accept legal ownership and control and management of an asset or group of assets belonging to someone else.

Finance

Within the discipline of finance, there are three basic components. First, there are financial instruments.

Financial Accounting Standards Board (FASB)

The Financial Accounting Standards Board (FASB) is one branch of the Financial Accounting Foundation (FAF), an independent, nonprofit corporation currently based in Norwalk, Connecticut. The Financial Accounting Standards Board bears responsibility for establishing generally accepted accounting principles (GAAP) for the private sector.

Financial Engineering

Financial engineering is the design and construction of a new financial contract or the packaging of existing financial instruments to meet very specific risk and return requirements of the client. It is analogous to the engineering function in building construction.

Financial Institutions

The financial market is composed of a number of financial institutions that perform a variety of functions. In most contexts, financial institutions can be considered synonymous with financial intermediaries in the financial markets.

Financial Planning

A relatively new and unregulated specialty within the financial services sector, financial planning is a process of goal setting and resource management to help consumers achieve financial objectives such as a comfortable retirement, college education for their children, or tax reduction.

Financial Ratios

Financial ratios illustrate relationships between different aspects of a business's operations. They involve the comparison of elements from a balance sheet or income statement, and are crafted with particular points of focus in mind.

Financial Statements

Financial statements, which are accounting reports, serve as the principal method of communicating financial information about a business entity or an individual to outside parties such as banks and investors. In a technical sense, financial statements summarize the accounting process and provide a tabulation of account titles and amounts of money.

Financial Statistics

Financial statistics include all numerical data that summarizes past behavior or forecasts future behavior of an individual financial security, a group of securities, or markets in a broad geographic region. It is useful to first categorize these statistics into one of three areas.

Fiscal Year

Most corporations are required by law or by their own bylaws to report on the results of operations once a year. This one-year accounting period is known as the company's fiscal year.

Five Tigers

Much has transpired in east Asia since several of its dynamic, export-driven economies earned the appellation "tigers" at the height of their rapid economic expansion. After years of remarkable growth, the five—Hong Kong, Singapore, South Korea, Taiwan, and Thailand—along with other nations in the region hit a stumbling block in the mid-1990s that severely curtailed the vigorous growth associated with the so-called Asian economic miracle.

Fixed Asset Analysis

Fixed assets refer to physical or tangible things of value a company owns such as facilities, equipment, and land. The term "fixed assets" reflects the traditional notion that these kinds of assets are fixed and do not require much consideration after they are purchased.

Flexible Manufacturing

Flow Charts

Flow charts are graphical representations of a process that illustrates the sequence of steps needed to reach the process's outcome. A flow chart may include a sequence of operations, machines, materials, or information; it can document a physical process like a manufacturing cycle or it can illustrate an abstract process like an algorithm used in a computer program.

Flow of Funds

The original statements depicting the flow of funds had a number of different names, including: statement of sources and uses of funds, statement of sources and applications of funds, and statement of changes in financial position. These statements also were called "funds statements" for short.

Focus Groups

Focus groups have become one of the most popular ways to gather market research data. As a research technique they are used by marketing managers, product managers, and market researchers.

Forecasting

Forecasting can be broadly considered as a method or a technique for estimating many future aspects of a business or other operation. There are numerous techniques that can be used to accomplish the goal of forecasting.

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