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bookkeeping

(Encyclopedia) bookkeeping, maintenance of systematic and convenient records of money transactions in order to show the condition of a business enterprise. The essential purpose of bookkeeping is to…

Adelson, Sheldon Gary

(Encyclopedia) Adelson, Sheldon Gary, 1933-2021, American casino owner and political donor, b. Boston, MA. Adelson was born to poor, Jewish, Eastern European immigrants. After attending…

midge

(Encyclopedia) midge, name for any of numerous minute, fragile flies in several families. The family Chironomidae consists of about 2,000 species, most of which are widely distributed. The…

electroscope

(Encyclopedia) electroscope, device for detecting electric charge invented by Nollet in 1748. There are various types of electroscopes. The most common has a cylindrical metal case closed by two…

Drabble, Margaret

(Encyclopedia) Drabble, Margaret, 1939–, English novelist, b. Sheffield, Yorkshire; sister of A. S. Byatt. Drabble's rigorous and unsentimentally realistic vision of an England split between…

exchange-traded fund

(Encyclopedia) exchange-traded fund (ETF), in finance, an investment company that in exchange for the deposit of a portfolio of stocks, bonds, commodities, or other assets issues securities that…

veil

(Encyclopedia) veil, a feature of female costume from antiquity, especially in the East, where it was worn primarily to conceal the features. In modern times it is worn to enhance the face. The…

Wriston, Walter Bigelow

(Encyclopedia) Wriston, Walter Bigelow, 1919–2005, American banker, b. Middletown, Conn., grad. Wesleyan (B.A., 1941); Fletcher School, Tufts Univ. (M.A., 1942). Widely considered the most important…

income tax

(Encyclopedia) income tax, assessment levied upon individual or corporate incomes. Although personal incomes were occasionally taxed in medieval Italian cities, the income tax is essentially a modern…