What Is a Qualifying Transaction? A qualifying transaction is a process in which a private company in Canada issues public stock. This process involves the creation of a capital pool company (CPC) that acquires all of the outstanding shares of the private company, making it a subsidiary and a public company. Key Takeaways A qualifying
What Is a Qualifying Widow/Widower? The federal qualifying widow or widower tax filing status is available for two years for widows and widowers (surviving spouses) with dependents after their spouse’s death. The surviving spouse may file jointly with the deceased spouse for the tax year in which the spouse has died, and they can claim
What Is Qualitative Analysis? In business and management, qualitative analysis uses subjective judgment to analyze a company’s value or prospects based on non-quantifiable information, such as management expertise, industry cycles, strength of research and development, and labor relations. Qualitative analysis contrasts with quantitative analysis, which focuses on numbers found in reports such as balance sheets. The
What Is Quality Control (QC)? Quality control (QC) is a process through which a business seeks to ensure that product quality is maintained or improved. Quality control requires the company to create an environment where management and employees strive for perfection. This is done by training personnel, creating benchmarks for product quality, and testing products
What Is Quality Management? Quality management is the act of overseeing all activities and tasks that must be accomplished to maintain a desired level of excellence. This includes the determination of a quality policy, creating and implementing quality planning and assurance, and quality control and quality improvement. It is also referred to as total quality
What Is Quality of Earnings? A company’s quality of earnings is revealed by dismissing any anomalies, accounting tricks, or one-time events that may skew the real bottom-line numbers on performance. Once these are removed, the earnings that are derived from higher sales or lower costs can be seen clearly. Even factors external to the company
What Is Quality of Life? Quality of life is a highly subjective measure of happiness that is an essential component of many financial decisions. Factors that play a role in the quality of life vary according to personal preferences, but they often include financial security, job satisfaction, family life, health, and safety. Financial decisions can
What Is Quantitative Analysis (QA)? Quantitative analysis (QA) is a technique that uses mathematical and statistical modeling, measurement, and research to understand behavior. Quantitative analysts represent a given reality in terms of a numerical value. Quantitative analysis is applied to the measurement, performance evaluation, valuation of a financial instrument, and predicting real-world events such as
What Is Quantitative Easing (QE)? Quantitative easing (QE) is a form of monetary policy in which a central bank, like the U.S. Federal Reserve, purchases securities from the open market to reduce interest rates and increase the money supply. Quantitative easing creates new bank reserves, providing banks with more liquidity and encouraging lending and investment.
What Was Quantitative Easing 2 (QE2) QE2 refers to the second round of the Federal Reserve’s quantitative easing program that sought to stimulate the U.S. economy following the 2008 financial crisis and Great Recession. Announced in November 2010, QE2 consisted of an additional $600 billion in purchases of U.S. Treasuries and the reinvestment of proceeds from prior mortgage-backed security
