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Walmart
Walmart
Walmart
Inc. ( /ˈwɔːlmɑːrt/; formerly Wal-Mart
Wal-Mart
Stores, Inc.) is an American multinational retail corporation that operates a chain of hypermarkets, discount department stores, and grocery stores.[8] Headquartered in Bentonville, Arkansas, the company was founded by Sam Walton
Sam Walton
in 1962 and incorporated on October 31, 1969
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Incorporation (business)
Incorporation is the formation of a new corporation (a corporation being a legal entity that is effectively recognized as a person under the law). The corporation may be a business, a non-profit organization, sports club, or a government of a new city or town. This article focuses on the process of incorporation; see also corporation.Contents1 In the United States1.1 The Certificate of Incorporation (requirements) 1.2 Legal benefits 1.3 Legal history1.3.1 Dartmouth College
Dartmouth College
v. Woodward, 1819 1.3.2 Santa Clara County
Santa Clara County
v. Southern Pacific Railroad, 1886 1.3.3 Liggett v. Lee, 1933 1.3.4 First National Bank of Boston
First National Bank of Boston
v. Bellotti, 1978 1.3.5 Citizens United v
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Multinational Corporation
A multinational corporation (MNC) or worldwide enterprise[5] is a corporate organization that owns or controls production of goods or services in at least one country other than its home country.[6] A multinational corporation can also be referred to as a multinational enterprise (MNE), a transnational enterprise (TNE), a transnational corporation (TNC), an international corporation, or a stateless corporation.[7] There are subtle but real differences between these three labels, as well as multinational corporation and worldwide enterprise. Multinational corporations are subject to criticisms for lacking ethical standards, and that this shows up in how they evade ethical laws and leverage their own business agenda with capital, and even the military backing of their own wealthy host nation-states.Contents1 Overview 2 Theoretical background 3 Transnational corporations 4 Multinational enterprise 5
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Subsidiary
A subsidiary, subsidiary company or daughter company[1][2][3] is a company that is owned or controlled by another company, which is called the parent company, parent, or holding company.[4][5] The subsidiary can be a company, corporation, or limited liability company. In some cases it is a government or state-owned enterprise. In some cases, particularly in the music and book publishing industries, subsidiaries are referred to as imprints. In the United States
United States
railroad industry, an operating subsidiary is a company that is a subsidiary but operates with its own identity, locomotives and rolling stock
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Division (business)
A division of a business, sometimes called a business sector, is one of the parts into which a business, organization or company is divided.[1] The divisions are distinct parts of that business. If these divisions are all part of the same company, then that company is legally responsible for all of the obligations and debts of the divisions. However, in a large organization, various parts of the business may be run by different subsidiaries, and a business division may include one or many subsidiaries. Each subsidiary is a separate legal entity owned by the primary business or by another subsidiary in the hierarchy. Often a division operates under a separate name and is the equivalent of a corporation or limited liability company obtaining a fictitious name or "doing business as" certificate and operating a business under that fictitious name. Companies often set up business units to operate in divisions prior to the legal formation of subsidiaries. Generally, only an "entity", e.g
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Equity (finance)
In accounting, equity (or owner's equity) is the difference between the value of the assets and the value of the liabilities of something owned. It is governed by the following equation: equity = assets value − liabilities displaystyle text equity = text assets value - text liabilities For example, if someone owns a car worth $15,000 (an asset), but owes $5,000 on a loan against that car (a liability), the car represents $10,000 of equity. Equity can be negative if liabilities exceed assets. Shareholders' equity (or stockholders' equity, shareholders' funds, shareholders' capital or similar terms) represents the equity of a company as divided among shareholders of common or preferred stock. Negative shareholders' equity is often referred to as a shareholders' deficit. Alternatively, equity can also refer to a corporation's share capital (capital stock in American English)
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Asset
In financial accounting, an asset is any resource owned by the business. Anything tangible or intangible that can be owned or controlled to produce value and that is held by a company to produce positive economic value is an asset. Simply stated, assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset).[1] The balance sheet of a firm records the monetary[2] value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a business.[1] One can classify assets into two major asset classes: tangible assets and intangible assets
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Net Income
In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is a measure of the profitability of a venture. It is an entity's income minus cost of goods sold, expenses (e.g., SG&A), depreciation & amortization, interest, and taxes for an accounting period.[1] It is computed as the residual of all revenues and gains over all expenses and losses for the period,[2] and has also been defined as the net increase in shareholders' equity that results from a company's operations.[3] It is different from the gross income, which only deducts the cost of goods sold. For households and individuals, net income refers to the (gross) income minus taxes and other deductions (e.g., mandatory pension contributions). It is usually the basis to calculate how much income tax is owed
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Earnings Before Interest And Taxes
In accounting and finance, earnings before interest and taxes (EBIT) is a measure of a firm's profit that includes all incomes and expenses (operating and non-operating) except interest expenses and income tax expenses.[1][2] Operating income and operating profit are sometimes used as a synonym for EBIT when a firm does not have non-operating income and non-operating expenses.[3]Contents1 Formulae 2 Overview 3 Earnings before taxes 4 See also 5 ReferencesFormulae[edit] EBIT = Net income
Net income
+
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United States Dollar
The United States
United States
dollar (sign: $; code: USD; also abbreviated US$ and referred to as the dollar, U.S. dollar, or American dollar) is the official currency of the United States
United States
and its territories per the United States
United States
Constitution since 1792. In practice, the dollar is divided into 100 smaller cent (¢) units, but is occasionally divided into 1000 mills (₥) for accounting. The circulating paper money consists of Federal Reserve
Federal Reserve
Notes that are denominated in United States dollars (12 U.S.C. § 418). Since the suspension in 1971[4] of convertibility of paper U.S. currency into any precious metal, the U.S. dollar is, de facto, fiat money.[5] As it is the most used in international transactions, the U.S
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Chief Executive Officer
The chief executive officer (CEO)[1] or just chief executive (CE), is the most senior corporate, executive, or administrative officer in charge of managing an organization – especially an independent legal entity such as a company or nonprofit institution. CEOs lead a range of organizations, including public and private corporations, non-profit organizations and even some government organizations (notably Crown corporations). The CEO of a corporation or company typically reports to the board of directors and is charged with maximizing the value of the entity,[1] which may include maximizing the share price, market share, revenues or another element
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Corporation
A corporation is a company or group of people authorized to act as a single entity (legally a person) and recognized as such in law. Early incorporated entities were established by charter (i.e. by an ad hoc act granted by a monarch or passed by a parliament or legislature). Most jurisdictions now allow the creation of new corporations through registration
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S&P 100
The S&P 100 Index is a stock market index of United States stocks maintained by Standard & Poor's. Index options on the S&P 100 are traded with the ticker symbol "OEX". Because of the popularity of these options, investors often refer to the index by its ticker symbol. The S&P 100, a subset of the S&P 500, includes 102 (because two of its component companies have 2 classes of stock) leading U.S. stocks with exchange-listed options. Constituents of the S&P 100 are selected for sector balance and represent about 63% of the market capitalization of the S&P 500 and almost 51% of the market capitalization of the U.S. equity markets as of January 2017
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List Of Business Entities
A business entity is an entity that is formed and administered as per corporate law in order to engage in business activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service. There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability company and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province
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International Securities Identification Number
An International Securities
Securities
Identification Number (ISIN) uniquely identifies a security. Its structure is defined in ISO 6166
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Public Company
A public company, publicly traded company, publicly held company, publicly listed company, or public limited company is a corporation whose ownership is dispersed among the general public in many shares of stock which are freely traded on a stock exchange or in over-the-counter markets. In some jurisdictions, public companies over a certain size must be listed on an exchange. A public company can be listed (listed company) or unlisted (unlisted public company). Public companies are formed within the legal systems of particular states, and therefore have associations and formal designations which are distinct and separate in the polity in which they reside. For example one of the main public company forms in the United States
United States
is called a limited liability company (or LLC), in France is called a "society of limited responsibility" (SARL), in Britain a public limited company (plc), and in Germany a company with limited liability (GmbH)
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