15-minute cityThe 15-minute city (FMC or 15mC) is an urban planning concept in which most daily necessities and services, such as work, shopping, education, healthcare, and leisure can be easily reached by a 15-minute walk or bike ride from any point in the city. This approach aims to reduce car dependency, promote healthy and sustainable living, and improve wellbeing and quality of life for city dwellers.
Convention on the Protection and Promotion of the Diversity of Cultural ExpressionsThe Convention on the Protection and Promotion of the Diversity of Cultural Expressions is an international treaty adopted in October 2005 in Paris during the 33rd session of the General Conference of the United Nations Educational, Scientific and Cultural Organization (UNESCO). In response to the fears that globalization would lead to an increasingly uniform global culture, it allows states to protect cultural diversity by promoting and defending their own cultural industries.
Valuation using discounted cash flowsValuation using discounted cash flows (DCF valuation) is a method of estimating the current value of a company based on projected future cash flows adjusted for the time value of money. The cash flows are made up of those within the “explicit” forecast period, together with a continuing or terminal value that represents the cash flow stream after the forecast period. In several contexts, DCF valuation is referred to as the "income approach".
Market-based valuationA Market-based valuation is a form of stock valuation that refers to market indicators, also called extrinsic criteria (i.e. not related to economic fundamentals and account data, which are intrinsic criteria). Technical analysis is the most characteristic market-based method, although it focuses more on timing than pricing. Also, rough market comparison tools such as the PE ratio and the PEG ratio are used. More sophisticated forms of analysis (fundamental analysis, quantitative analysis, and behavioral analysis) use also some market criteria, such as the risk premium or beta coefficient.
Cultural studiesCultural studies, also called the cultural sciences, is an interdisciplinary field or scientific branch that examines the dynamics of contemporary culture (including its politics and popular culture) and its historical foundations. Cultural studies researchers generally investigate how cultural practices relate to wider systems of power associated with, or operating through, social phenomena. These include ideology, class structures, national formations, ethnicity, sexual orientation, gender, and generation.
Urban green spaceIn land-use planning, urban green space is open-space areas reserved for parks and other "green spaces", including plant life, water features - also referred to as blue spaces - and other kinds of natural environment. Most urban open spaces are green spaces, but occasionally include other kinds of open areas. The landscape of urban open spaces can range from playing fields to highly maintained environments to relatively natural landscapes.
Financial assetA financial asset is a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and participations in companies' share capital. Financial assets are usually more liquid than tangible assets, such as commodities or real estate. The opposite of financial assets is non-financial assets, which include both tangible property (sometimes also called real assets) such as land, real estate or commodities, and intangible assets such as intellectual property, including copyrights, patents, trademarks and data.
AssetIn financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive economic value. Assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset). The balance sheet of a firm records the monetary value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a business.
Fixed assetA fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may not easily be converted into cash. Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are referred to as fixed. While IAS 16 (International Accounting Standard) does not define the term fixed asset, it is often colloquially considered a synonym for property, plant and equipment.
Critical race theoryCritical race theory (CRT) is an interdisciplinary academic field devoted to analysing how laws, social and political movements, and media shape, and are shaped by, social conceptions of race and ethnicity. CRT also considers racism to be systemic in various laws and rules, and not only based on individuals' prejudices. The word critical in the name is an academic reference to critical thinking, critical theory, and scholarly criticism, rather than criticizing or blaming individuals.