Income Statement

A financial statement that contains a summary of a business’ financial operations for a specific period of time. It shows the net profit or loss for the period by stating the company’s revenues and expenses.

Information management

Information management is the means by which an organization maximizes the efficiency with which it plans, collects, organizes, uses, controls, stores, disseminates, and disposes of its Information, and through which it ensures that the value of that information is identified and exploited to the maximum extent possible.

Information overload

Information overload refers to the existence of, and ease of access to, bewildering amounts of Information – more than can be effectively absorbed or processed by an individual. Also referred to as Information anxiety or Information fatigue syndrome.

Information warfare

Information warfare consists of those actions intended to protect, exploit, corrupt, deny, or destroy Information or information resources in order to achieve a significant advantage, objective, or victory over a Competitor.


The day-to-day activities that implement defined strategies.  They can represent projects, major contracts as well as capital investments.

Intangible assets

Intangible assets are defined as assets that are not physical in nature. The most common types of intangible assets are trade secrets (e.g., customer lists and know-how), copyrights, patents, trademarks, and goodwill. Also referred to as Intellectual property

Intellectual capital

Intellectual capital is the set of intangible assets that includes the internal knowledge of employees have of information processes, external and internal experts, products, customers and competitors. Intellectual capital includes Copyright, licenses, patents, registered designs, trademarks, and trade secrets.

Intelligence analysis

Intelligence analysis is the systematic analysis of relevant Data, Information, and existing Knowledge for applicability or significance, and the transformation of the results into actionable Intelligence that will improve Planning and strategic decision-making to gain a Competitive advantage.

Internal Financing

Funds generated within a firm by retained earnings and depreciation.

Internal Rate of Return

The discount rate that equates the net present value (NPV) of an investment’s cash inflows with its cash outflows

International Financial Reporting Standards

Often known by the older name of International Accounting Standards (IAS) are a set of accounting standards. They are issued by the International Accounting Standards Board (IASB).

Inventory Turnover Ratio

This is the cost of goods sold by a company, divided by its inventory. The ratio may also be expressed in terms of the number of days required to sell current inventory by dividing the ratio into 365. This ratio indicates the efficiency of management in turning over the company’s inventory and can be used to compare with other companies in the same field.
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Investment Appraisal

The process of evaluating an investment opportunity. It is an essential part of the process of capital budgeting. Some of the methods used for investment appraisal are payback, average rate of return, net present value and internal rate of return.

Investment Decision

The strategic process of determining the long-term, future costs and benefits of alternative courses of action, which may include a new investment, an additional financial investment in an existing resource, or the abandonment of an existing system or resource.

Investment Ratio

A ratio that helps to determine whether an investment in a particular entity is likely to be profitable and safe.