What is Human Capital? The term and theory of “Human Capital” gained popularity in the 1960s through studies by Gary Becker and Theodore Schultz, who considered the economic valuation of intangible human resource capabilities from which the business can benefit. According to Becker, capital investment intangible assets was no different from investment in human resources,…
What is ICON Cryptocurrency (ICX)? The ICON Cryptocurrency (ICX) is a cryptocurrency network that was launched in 2017 by a company based in South Korea. ICX is the associated cryptocurrency token or coin. ICON is actually a complete blockchain network, with the primary purpose of facilitating the connection and interaction of various blockchain software programs…
What is an Iceberg Order? An iceberg order is an order to buy or sell a large quantity of a financial security that, rather than being entered as a single, large order, is broken up into several smaller orders. The term “iceberg” is used to describe this method of buying or selling securities because each…
How to Become a Quant? A quant refers to a person specializing in the implementation of statistical and mathematical methods in order to understand and forecast the financial markets’ behavior. They are meant to reflect a given business condition in the form of numerical factors. Quants need to possess quantitative skills in several fields, such…
What is a High-Low Index? A high-low index is an index that tracks the new 52-week highs and new 52-week lows between stocks in a prevailing index. It is used in technical analysis, analysis of charts, and past stock data as an indicator to determine the direction of the market or index – whether the…
What is Holacracy? Holacracy is an organizational structure that embodies decentralized management where an organization comprises units or teams that work autonomously to achieve company-wide goals. Holacracy aims to distribute the authority of decision-making and innovation through teams that govern themselves, instead of a classical hierarchical system where authority and decision-making are concentrated at the…
What is Highest-In First-Out (HIFO)? Highest-In First-Out (HIFO) is a type of stock distribution and valuation method. The HIFO method follows the concept that stock or inventory with the greatest purchasing costs is first to be sold, used, or removed from the stock or inventory count. The use of HIFO is not recognized by GAAP…
What is Hedge Accounting? Hedge accounting is a practice in accounting where the entries used to adjust the fair value of a derivative also include the value of the opposing hedge for the security. In other words, hedge accounting modifies the standard method of recognizing losses or gains on a security and the hedging instrument…
What is a Headhunter? A headhunter is a person or firm that works on behalf of an employer to help fill specific job roles and provide other recruiting services. They can work for an agency or as a freelancer. To find people to fill the specific job roles, headhunters can either approach employees of other…
What is a Headwind? In finance, the term headwind is used to describe conditions that impede or inhibit progress and shares the same meaning for impacts to economies, industries, and individual companies. The factors that lead to a decrease in value or growth of the economy or the company are called headwinds. They may include…
