SBA. The US Small Business Administration (SBA), created by Congress in 1953 to help America’s entrepreneurs form successful small business enterprises. See
www.SBA.gov.
Salary. Regular compensation paid to an employee as a condition of employment. Salary is generally computed on an annual or a monthly basis.
Sales Tax. A tax on retail products based on a set percentage of retail cost.
Sarbanes-Oxley Act. A comprehensive federal law aimed at corporate governance and fraudulent financial transactions.
Search Engine. Software that indexes Web pages and allows users to search for particular keywords. Public search engines such as Lycos, AltaVista and Google constantly index Web sites and add information about these sites to their databases. Many individual Web sites also use their own built-in search engines.
Second-Day Delivery. A service that promises to deliver packages by the end of the second day after the package was sent.
Security Deposit. Money that a lessee must give a lessor as a guarantee that the lessee will make payments.
Self-Mailer. A direct mail piece, such as a postcard, that does not require an envelope or wrapper for mailing.
Server. A computer on a network that offers shared hardware or software resources to multiple users. The term may apply in a general sense to a computer that “serves” shared files or applications over a LAN, or it may apply to a computer running a specific application, such as a Web server or mail server.
SET (Secure Electronic Transactions). A standard for transmitting credit card data securely over the Internet, SET uses a series of digital certificate exchanges to verify the identities of consumers, merchants and banks. Although most major e-commerce players endorse SET, the standard´s cost and complexity have hindered its progress. For now, the simpler SSL standard secures most e-commerce transactions.
Sexual Harassment. Uninvited sexual advances or related conduct that creates an intimidating, hostile or offensive work environment. Sexual harassment is prohibited by the federal Civil Rights Act of 1991 as well as by various state laws.
Shareholder Agreement. A written agreement between a corporation and its shareholders governing the nature of the relationship and the conduct of certain corporate activities (such as distribution of profits and resolution of shareholder disputes).
Shareware. Software that anyone may download for free and pass along to others. The creators of shareware programs usually ask users to pay a small fee if they use the product after a specified period of time.
Silent Ringer. A phone or battery pack that signals incoming calls by vibrating or flashing a light.
Sister Company. Sister companies share the same parent company or individual owner. Like a subsidiary, a sister company is typically a separately incorporated business.
Small Claims Court. A court intended to simplify and expedite the resolution of minor disputes (such as disputes involving $5000 or less).
Social Security Tax. Provides benefits for retired workers and their dependents as well as for the disabled and their dependents. Also known as "Federal Insurance Contributions Act" (FICA) tax.
Soft Sell. The technique of using low-pressure appeals in sales.
Spam. Slang term for unsolicited commercial email. “Spamming” people with unwanted commercial email solicitations is considered unethical and it is now illegal in several US states. Most ISPs will terminate a user´s account if they use it to send spam.
SSL (Secure Socket Layer). Netscape Communications developed this protocol for transmitting credit card numbers and other sensitive data over the Internet. Both Netscape Communicator and Microsoft Internet Explorer support SSL, which is one of the most widely used e-commerce security methods (the other is SHTTP).
Stock Option. A right to buy a given amount of company stock at a given price for a given period of time.
Streaming Media. Streaming technology lets users play audio or video files as they download, rather than waiting for the whole file. Popular streaming media platforms include QuickTime, RealPlayer and Windows Media Player.
Sublease. The act of a tenant leasing the property it is leasing to yet another tenant, called a sublessee.
Subsidiary. A company owned by a parent company, a subsidiary is a separate legal entity listed as a corporation or LLC that is required to file its own taxes.
Systems Integrator. An individual or a company that specializes in making different software and hardware systems work together. Systems integrators often specialize in particular applications, such as accounting, enterprise resource planning or Web and Internet systems.
System Board. A printed circuit board in a personal computer that contains the main processor, expansion slots and other basic hardware. Also known as a motherboard.
S Corporation. A form of corporate organization where the profits of the entity pass through to shareholders and are taxed on their personal returns under subchapter S of the Internal Revenue Code.
Business Glossary (S)
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