Environmental taxAn environmental tax, ecotax (short for ecological taxation), or green tax is a tax levied on activities which are considered to be harmful to the environment and is intended to promote environmentally friendly activities via economic incentives. A notable example is carbon tax. Such a policy can complement or avert the need for regulatory (command and control) approaches. Often, an ecotax policy proposal may attempt to maintain overall tax revenue by proportionately reducing other taxes (e.g.
Low-emission zoneA low-emission zone (LEZ) is a defined area where access by some polluting vehicles is restricted or deterred with the aim of improving air quality. This may favour vehicles such as bicycles, micromobility vehicles, (certain) alternative fuel vehicles, hybrid electric vehicles, plug-in hybrids, and zero-emission vehicles such as all-electric vehicles. A zero-emission zone (ZEZ) is a LEZ where only zero-emissions vehicles (ZEVs) are allowed.
Summative assessmentSummative assessment, summative evaluation, or assessment of learning is the assessment of participants in an educational program. Summative assessments are designed to both assess the effectiveness of the program and the learning of the participants. This contrasts with formative assessment, which summarizes the participants' development at a particular time in order to inform instructors of student learning progress. The goal of summative assessment is to evaluate student learning at the end of an instructional unit by comparing it against a standard or benchmark.
Marine pollutionMarine pollution occurs when substances used or spread by humans, such as industrial, agricultural and residential waste, particles, noise, excess carbon dioxide or invasive organisms enter the ocean and cause harmful effects there. The majority of this waste (80%) comes from land-based activity, although marine transportation significantly contributes as well. It is a combination of chemicals and trash, most of which comes from land sources and is washed or blown into the ocean.
Educational assessmentEducational assessment or educational evaluation is the systematic process of documenting and using empirical data on the knowledge, skill, attitudes, aptitude and beliefs to refine programs and improve student learning. Assessment data can be obtained from directly examining student work to assess the achievement of learning outcomes or can be based on data from which one can make inferences about learning. Assessment is often used interchangeably with test, but not limited to tests.
Climate change adaptationClimate change adaptation is the process of adjusting to the effects of climate change. These can be both current or expected impacts. Adaptation aims to moderate or avoid harm for people. It also aims to exploit opportunities. Humans may also intervene to help adjustment for natural systems. There are many adaptation strategies or options.They can help manage impacts and risks to people and nature. We can classify adaptation actions in four ways. These are infrastructural and technological; institutional; behavioural and cultural; and nature-based options.
Investment fundAn investment fund is a way of investing money alongside other investors in order to benefit from the inherent advantages of working as part of a group such as reducing the risks of the investment by a significant percentage. These advantages include an ability to: hire professional investment managers, who may offer better returns and more adequate risk management; benefit from economies of scale, i.e., lower transaction costs; increase the asset diversification to reduce some unsystematic risk.
Investment trustAn investment trust is a form of investment fund found mostly in the United Kingdom and Japan. Investment trusts are constituted as public limited companies and are therefore closed ended since the fund managers cannot redeem or create shares. The first investment trust was the Foreign & Colonial Investment Trust, started in 1868 "to give the investor of moderate means the same advantages as the large capitalists in diminishing the risk by spreading the investment over a number of stocks".
Investment bankingInvestment banking pertains to certain activities of a financial services company or a corporate division that consist in advisory-based financial transactions on behalf of individuals, corporations, and governments. Traditionally associated with corporate finance, such a bank might assist in raising financial capital by underwriting or acting as the client's agent in the issuance of debt or equity securities.
InvestmentInvestment is traditionally defined as the "commitment of resources to achieve later benefits". If an investment involves money, then it can be defined as a "commitment of money to receive more money later". From a broader viewpoint, an investment can be defined as "to tailor the pattern of expenditure and receipt of resources to optimise the desirable patterns of these flows". When expenditure and receipts are defined in terms of money, then the net monetary receipt in a time period is termed as cash flow, while money received in a series of several time periods is termed as cash flow stream.
E-governmentE-government (short for electronic government) is the use of technological communications devices, such as computers and the Internet, to provide public services to citizens and other persons in a country or region. E-government offers new opportunities for more direct and convenient citizen access to government and for government provision of services directly to citizens.
Investment managementInvestment management (sometimes referred to more generally as asset management) is the professional asset management of various securities, including shareholdings, bonds, and other assets, such as real estate, to meet specified investment goals for the benefit of investors. Investors may be institutions, such as insurance companies, pension funds, corporations, charities, educational establishments, or private investors, either directly via investment contracts/mandates or via collective investment schemes like mutual funds, exchange-traded funds, or REITs.