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• Maciladora is a low-cost factory in Mexico owned by a foreign corporation.

• Medium-sized businesses make up about one-third of the US economy.

• China A-share is the shares of companies based in mainland China that are traded on two Chinese stock exchanges: the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE).

• The Acceptable Quality Level (AQL) is the worst quality level allowed for a product.

• An affiliate is a company in which a minority stake is owned by a larger company.

• The agency theory attempts to explain and resolve disputes about the respective priorities between principals and their agents.

• Aktiengesellschaft is a German term used for publicly traded corporations on German stock exchanges.

• An American Depositary Receipt is a certificate issued by a US bank that represents shares of foreign companies.

• American Depository Shares (ADAs) refer to shares of foreign companies held by US depository banks and can be traded in the US, including on major exchanges.

• The American Stock Exchange (AMEX) was once the third largest stock exchange in the US.

• The Amsterdam Stock Exchange, founded in 1602, is considered one of the oldest stock exchanges in the world.

• Annual General Meeting (AGM) – the annual meeting of the interested shareholders of the company.

• Evaluation costs are the fees a company pays for discovering defects in its products before they are delivered to customers; they are a form of quality control.

• The articles of association can be seen as a user manual for the company, defining its purpose and outlining the methodology for carrying out the necessary day-to-day tasks.

• The main mission of the Asian Development Bank (ADB) is to promote economic growth and cooperation in the Asia-Pacific region.

• Assembly to order (ATO) is a business strategy in which products are quickly produced from components after order confirmation.

A cession is a transfer of rights or property from one person to another.#

• Assortment strategy is a strategic sales tool for the retail industry, optimizing the range of products offered for sale.

• Attrition occurs when the workforce in a company is reduced as people leave and are not replaced.

• An auction market is a market where buyers and sellers make competitive bids at the same time.

• The Balanced Scorecard is a performance metric used to define, improve, and monitor various business functions and results.

• In a horizontal financial analysis, the figures for the first reporting period serve as the basis for comparing subsequent periods.

• Batch processing is a method of automating and processing multiple transactions as a single group.

• Bear markets occur when market prices decline by more than 20%, often accompanied by negative investor sentiment and a deteriorating economic outlook.

• Berhad (BHD) is the suffix used in Malaysia to denote a public limited company. The suffix Sendirian Berhad (SDN BHD) identifies a private limited company.