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Job specialization increases work efficiency, but it tends to reduce employee motivation.
Paid-in Capital
The total amount of money and other assets that shareholders have given a company in exchange for shares of stock.
Stockholders' Equity Section
The portion of the balance sheet that represents the ownership interest of shareholders in a company.
Date of Record
The specific date on which a company determines the eligible shareholders for receiving dividends or other corporate distributions.
Stock Dividend
A dividend payment made in the form of additional shares rather than cash, increasing the total number of shares owned by shareholders.
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