The two times of the year when the sun is apparently farthest north and south of the earth's equator; usually occurring on or around June 21 (summer solstice in northern hemisphere, winter solstice for southern hemisphere) and December 21 (winter solstice ...

Taxation of corporate earnings and subsequently taxation of.

The Financial Services Act 1986 defines investment business to include dealing, arranging deals in,.

During the operation of tacking, the moment when a sailing vessel is head to the wind and hanging there, with her head not paying off on the opposite tack. Such a vessel is said to be "in stays" or "in irons".

The seller must deliver the goods to a pier and place them within reach of the ship's loading equipment. See Terms of Sale.

A system for the distribution of bank giro credits and other credits between banks to enable funds.

Removal of a shipment from a vessel.

See 'redemption.

The processing of the form or mode of a signal so as to make it intelligible to, or compatible with, a given device.

A Latin term meaning "In proportion."

Closing small leaks in a vessel's underwater body by drawing a sail, filled with oakum, underneath her.

(1) A piece of equipment used to drive piles into the ground. (2) Name given to a ship which because of her short length, cannot ride two consecutive waves, and pitches violently into the second.

Small line used for whipping other light duties.

The value or purchasing power of a dollar in a specified year carried forward or backward.

The ratio of the sum of the noncoincidental maximum demands of two or more loads to their coincidental maximum demands for the same period.

Pounds/force per square inch absolute.

Yield calculations on bonds aim to show the return on a gilt or bond as a percentage of either.

A reversal pattern in technical analysis.

Person authorized by transportation lines to publish tariffs or rates, rules, and regulations for their account.

To sail as close as possible to the wind. Some boats can point better than others, sailing closer to the wind.