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Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

International Organization for Standardization

A non-governmental organization that sets standard codes for countries and currencies. ISO sets the ISO 3166 codes for countries and provinces, which are used in international banking transactions and shipping. Likewise, it sets the ISO 4217 codes for individual currencies. ISO has its headquarters in Geneva, Switzerland, and, because its standards are usually adopted into the law of member states, it is more powerful than most other NGOs.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

Incentive stock option (ISO).

Corporate executives may be granted incentive stock options (ISOs), also called qualifying stock options. These options aren't taxed when they're granted or exercised, but only when the underlying shares are sold.

If, after exercising the options, participating executives keep the shares for the required period, any earnings from selling the shares are taxed at the owner's long-term capital gains rate.

However, stock option transactions may make sellers vulnerable to the alternative minimum tax (AMT).

Dictionary of Financial Terms. Copyright © 2008 Lightbulb Press, Inc. All Rights Reserved.


Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
To ease protocols design a layered architecture of protocols is promoted by the OSI model and retained in very most network related communication protocols [52], which in reverse simplifies the whole process of reverse engineering both known and unknown protocols in a specific layer and in the whole OSI model.
There has been no report of a comprehensive test of the interactive OSI model. However, given the shortcomings in the development of the instrument, such a test would be premature until the psychometric status of the components of the model, represented by the OSI questionnaires, subscales and short-form scales, has been confirmed.
Using the ISO's OSI Model to guide decisions, private companies have already reamed they can cost effectively upgrade their systems to keep pace with advancing technology while getting the best return from their legacy systems.
(3) to serve as a common framework for the development of services and protocols consistent with the OSI model;
A new approach is needed that is voice application aware and designed for QoS to work at the upper layers of the OSI model.
With this rapid expansion in scope and hyper-evolution of technologies, testing the LAN today is no longer a case of just looking at the lower layers of the OSI model (Layers 1-3), but also focusing on what users actually experience at the upper layers (Layers 4-7), while also addressing overall system security.
With advanced compression and protocol optimization technology to speed wireless data transmissions, the product works by applying two techniques at the transport layer of the OSI model, taking data (e.g., Web pages, e-mails with attachments) and compressing their size by temporarily removing redundant data, and optimizing the otherwise TCP-inefficient wireless connections to remove latency inherent in wireless networks.
3 Packet-switched testing: This can be separated into the testing of the network layers (up to Layer 3 in the ISO OSI model).
Most of the original switches operated at the data link layer, or Level 2 of the OSI model. This meant using the source and destination media access control (MAC) addresses to determine if a packet should be forwarded, and to which port, based on an address table lookup.
Although the concept of physical-layer management has been around for many years, network switching has traditionally been performed at Level 3 of the OSI model. Recent breakthroughs have equipped the once lowly physical-layer switch with a more versatile and powerful technology platform.