Introduction Foreign Account Tax Compliance Act (FATCA) is a United States Federal law which was enacted in 2010 to combat tax evasion by US taxpayers who hold assets in foreign financial institutions (FFIs). The law states that the FFIs will have to report the accounts held by US taxpayers to the Internal Revenue Service (IRS). Foreign financial institutions must register with the IRS and will have to disclose the names, account balances and addresses of US account holders. FFIs also need to disclose the amount of dividends and interest earned. If FFI fails to comply with FATCA ... Read More

Introduction Factory Acceptance Test (FAT) is a process which is performed to verify that the equipment or system is functioning properly and is meeting the company standards. It is usually conducted before shipping the product to the manufacturing plant. It is usually done in front of the customer. The FAT ensures that the system or equipment is as per the requirements of a customer. It also ensures that it is designed, and assembled properly. The system or equipment is tested under various operating conditions from normal to abnormal. The conditions are testing the equipment under different loads, testing ... Read More

Introduction Frequently Asked Questions (FAQs) refers to list of common questions and answers that provides relevant information about a topic. It provides quick answers to questions that people may have. Websites and other organisations which provide services create a FAQ section so that people have quick answers and won't require additional assistance. The FAQs are asked by the users and organisations provide answers to them. The FAQ section is a convenient, user−friendly resource for users when they seek information. It increases customer satisfaction and decreases support requests. Importance It helps to improve the search engine ranking as ... Read More

Introduction Freight on the Road (FOR) refers to transportation of goods via road. It uses commercial vehicles such as trucks and vans for transportation purposes. This mode of transportation is used for short to medium distances. It is also considered to be the most important part of the logistics industry. Freight on the road is used to transport various types of goods such as raw materials, pharmaceuticals and finished products. Significance of FOR in logistics Freight on the road holds great significance in the logistics industry to transport goods. There are numerous reasons why freight on the ... Read More

Definition Electromagnetic Pulse (EMP) results from a secondary nuclear reaction on the absorption of nuclear gamma radiation. It is also known as Transient Electromagnetic disturbance. The sun produces high energy levels of EMP on a regular basis as solar magnetic flares. High energy level EMP can also be generated from nuclear blasts by the emission of gamma rays which are converted into EMP in the mid−stratosphere. Characteristics They are high energy. The frequency can be low to high. It also occurs in the Sun and the other stars of a short interval. They have high amplitude. They affect ... Read More

Introduction Entitlement Management Message (EMM) transmits messages to decryption modules in set−top boxes or other devices to ensure that only authorised users may access the encrypted material. Management of entitlement message access to encrypted data is managed during digital television transmission by a device known as Message, or EMM. Viewers who have paid for certain channels or services are given information through it. The viewer's rights are described in these messages, along with which channels and how long they have been subscribers to. To protect their content from unauthorised access, broadcasters use conditional access systems, of which ... Read More

Introduction Externally Modulated lasers (EML) are a certain kind of laser used in optical communications that transmits high−speed data across extremely huge distances. It was designed to have high optical power, a small linewidth, and fast modulation speeds. Due to its capability to transfer data at fast rates over long distances with low signal distortion, EMLs are frequently utilized in optical communication systems, such as fibre−optic networks. EMLs' external modulation is an important component in modern communication systems since it allows for high data speeds by superimposing the data signal onto the laser beam. Also, EMLs can be used ... Read More

Introduction Equated Monthly Installment (EMI) refers to a particular monthly payment made by a borrower to a lender that includes both principal and interest in order to repay a loan or debt in a particular time period. Calculation of EMI Three variables are taken into consideration while calculating EMI (Equated Monthly Installment): loan amount, rate of interest, and loan term. The formula to calculate EMI is − $$\mathrm{EMI = [P\: x\: R\: x \:(1+R)^N]/[(1+R)^N-1]}$$ wherein P = loan's amount. R = the interest rate (calculated by dividing the annual rate of interest by 12). N = the loan ... Read More

Introduction Equity Linked Savings Scheme (ELSS), a form of mutual fund, typically invests in equities and other securities with an equity component. Investors cannot withdraw their money from an ELSS before the three − year lock − in period expires. An investment made in an ELSS is eligible for a tax deduction of up to Rs. 1.5 lakhs under Section 80C of the Income Tax Act. ELSS is recognised as a tax−efficient investment choice since it has the potential to generate higher returns than other tax−saving investment alternatives like the Public Provident Fund (PPF), National Savings Certificate (NSC), ... Read More

Introduction Executable and Linkable Format (ELF) are simply executable codes, shared libraries, and core dumps are all stored in binary records, which is utilised by numerous modern operating systems. The Elf arrange was outlined to take the part of prior executable designs like a.out and COFF, which were less adaptable and more difficult to use. The Elf organise is made up of a header, program headers, segment headers, and real data segments, among other things. The header of an Elf record incorporates general data about the file, such as the sort of Elf record (executable, shared object, or core ... Read More