Examlex
Smalltalk uses value semantics,such that variables refer to an object's value.
Restructuring
The process of reorganizing a company's structure, operations, or debt to improve efficiency or manage financial challenges.
Tax Effect
The impact of taxation on business decisions, investments, and net income, considering both current and future taxes.
DFL
Degree of Financial Leverage; a measure that evaluates the sensitivity of a company's earnings per share to fluctuations in its operating income, highlighting the impact of financial leverage.
DOL
Degree of Operating Leverage, a measure of a company's operating risk by quantifying how a change in sales affects its operating income.
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