Slang Passive Swap

Passive Exchange

A so-called ” passive swap ” is an accounting process in which two passive positions are involved, but no active position. In this article, we have summarized what you have to pay attention to with a passive exchange, what examples there are and how a passive exchange works. Passive Exchange – Definition The passive swap involves two passive positions . The posting reduces one of the two items and the…

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Slang BA

Business Administration BA

What does “BA” mean According to abbreviationfinder, the abbreviation “BA” stands for “Business Administration”. In contrast to “Economics”, business administration deals with decisions that relate to processes in the respective company . “Economics”, on the other hand, focuses on macroeconomic processes . Based on the designation of the individual areas, their focus, “business” or “national economy”, can be clearly read. Nevertheless, there are overlaps in everyday life. Development of business…

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Slang Unfair Competition

Unfair Competition

Under unfair competition all activities are understood to contradict the principles of morality and are simply unfair and therefore prohibited. Everything you need to know about unfair competition, its forms and also the consequences, we summarize for you in this article. Definition – Unfair Competition Competition between companies is the basis of any functioning economy and a market economy basis. There are certain rules to ensure that this competition between…

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Slang Orangutan

Facts about the orangutan

The orangutan is a very special monkey that can only be experienced on a trip to Borneo and Sumatra. It has therefore become a must to see this amazing creature on its journey to Borneo and Malaysia. The name Orangutang itself means in Malaysian “forest man”, and more translated means orang – human and without – forest. Facts about the orangutan Location: Borneo and Sumatra (Indonesia) Life expectancy: 35 years Weight: 30 to 90…

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Slang Dolphin

Facts about the dolphin

The dolphin is a mammal that lives in the water. It breathes like humans, which is why it often needs to search the sea surface for fresh air. The dolphin holds its breath for an average of 5-8 minutes. Of the actual dolphin species, there are 16 different species, with the eared pig being the most well-known. The dolphin is an extremely curious animal and highly loved among humans. Many…

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Slang Web Radio


According to an ARD study on the “potential of a new distribution channel for radio programs”, the web radio “sneaked in”. More and more consumers are listening to the radio via the Internet. There are an estimated 16,000 stations worldwide. Not all, but many, can only be received on the network. And they always stream in FM quality, whether basic radio from Gotteszell, an alternative web radio in Eastern Bavaria…

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Slang Webcams


A webcam, web camera, or PC camera is a camera that broadcasts the images it takes over the Internet. According to digopaul, the webcam became particularly popular because it enables video chats and video telephony, such as Skype. A webcam is either connected externally to the PC via a USB interface or, especially in the case of laptops, is permanently built into the screen. The world’s first webcam was developed…

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Slang Web Browser


Defined by digopaul, a web browser is primarily a program for displaying web pages. It is also possible to view other documents, for example images and PDFs, with a web browser. Colloquially the program is only called browser. The name comes from the English verb “to browse”, which means “to browse” in German. The most popular web browsers include Mozilla Firefox, Microsoft Edge, Google Chrome and Apple Safari. The first…

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Slang Start-up Grant Part IV

Start-up Grant 4

Example Even if many founders may be a little “put off” at the moment when they deal with the list of requirements to be fulfilled, it often quickly turns out that the procedure is comparatively simple. Nevertheless: the correct order in the processing of your tasks is of course important in order to be able to plan well and to improve your chances of success. But what does the perfect…

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Slang Start-up Grant Part III

Start-up Grant 3

Tax specifics The tax requirements that must be observed in connection with a start-up grant from the Employment Agency are regulated in Section 3, No. 2 of the EstG. This means that the subsidy is tax-free and is also not subject to the progression clause. With regard to the income tax return , the corresponding amount does not have to be stated. Because: this is not a classic wage replacement…

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