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Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z New
Data are gathered facts, describing reality. Data are physically recorded observations of reality, facts, findings, skills or knowledge. Data exists and are stored in a variety of mediums or storage (paper, electronic data medium, mind). Using a knowledge we intepret information from data.
De-jure standard is any standard, methodology, method or technology that is officially recognized and respected by government authorities even though it is not part of legislation.
Duration is the time period that is required to complete a task or an activity. It is expressed in units of time - hours, days, weeks, months or years.
De-facto standard is such a standard that is not enforced by any law but is commonly used and recognized professional community or market.
Debt Coverage Ratio (DCR) is a term that indicates how many times the total income covers total interest payments and principal repayments. The indicator is similar to the TIE ratio.
Direct Tax is a term that refers to income or property taxation related specifically to the taxpayer (individual or organization).
Demo version is used to show the capabilities of the product, but is somehow restricted. It may be limited to a time period or the extent of their functions.
Dynamic community structure is a temporary and quickly changing organization of a social group, workgroup or team with flexible management structure.
Direct costs are those costs that can be assigned to a specific cost object.
Digital Divide is a term for the division of society (people) to those who have access to modern information and communication technologies and the others who don’t have these capabilities and skills.
Data kidnapping the latest cyber threat
Dohoda o pracovní činnosti is type of work agreement in the Czech Republic. It refers to an agreement on work performed outside the employment relationship between the employee and employer.
De jure means under the law. In contrast stands the concept of de-facto, therefore, in reality.
Datová schránka (The data box) is an official Czech government communication vehicle used for communicating within the public sector, with companies and citizens.
Double Entry Bookkeeping System is a system for recording financial transactions (accounting) in which every financial transaction or any change recorded on two sides of the account the fact that one side is called debit, and the other side of the account is called credit.
Dohoda o provedení práce is one of work agreement in Czech republic.
Dividend is a term which refers to money paid by the issuer (a joint stock company) into the hands of shareholders. The dividend is essentially a profit-sharing that the joint stock company created.
Depreciation is a term that indicates gradual reduction in the value of assets during given period.
DNS Spoofing is an undetected slipping in of a fake IP address, i.e. not the one the domain name is paired to. As a result, computer network traffic is redirected to the false IP addresses and users can land, for example, on a fake website.
Dividend Cover is a term that indicates how many times the dividend is covered by on it belonging profit and at the same time it refers to the use of profit for other purposes.
De-facto means by facts or reality. In contrast stands the concept of de-jure, according to the law.
Dialogue is an interview of two or more people. Its purpose is to gain a deeper insight into the topic or to get the common view. It requires openness and the ability to bring its own opinion. Its opposite is a monologue.
Down payment is extraordinary and increased financial payment, which is paid at the beginning of the repayment period.
Dichotomous question is a question that allows only one of two possible answers (eg yes or no)
Data storage device is a data carrier medium, which can record data, signal or an information. May be magnetic, electronic, optical or physical.
Debit (in accounting) is an amount that is written in a company’s financial account to show a decrease in money that the company owes or an increase in the value of its assets.
Digital identity is a set of information about a person (identity) in digital form.
Demilitarized Zone (DMZ) is a special part of computer network that is used to increase the security of the communication with the external environment (the Internet).
DoS attack (Denial-of-service) is a type of attack on a computer or network that causes a stoppage of the network connection or server capacity huge amount of requirements and thus causing his unavailability.
DNS (Domain Name Server) is a service that provides a translation of an easy-to-remember Internet address (eg. google.com) to the actual IP address. Thanks to DNS, you just have to remember the Internet domain names instead of IP addresses.
Digital signature is the equivalent of a handwritten signature. It is used to sign electronic documents, that is, to confirm the authenticity of these documents.
Disaster is a term for a sudden event or a major accident, which caused great damage to people's lives, property, information, environment or other resources or assets of the organization.
Digital footprint is a term for all the information they leave behind on the internet or in applications.
To dishonour a person or a company is one of the unethical practices in a highly competitive market that consists in releasing generally false or partially true information in order to harm a particular person or company. Such defamation can cause considerable damage to the reputation.
Distribution channel means the way how the goods, products or services get to the customer. The producer can sell directly, for example in own stores, through a wholesaler or a retailer. Distribution can use also the Internet, e-shops, and alike. At the beginning of the distribution channel is the producer at the end is the customer.
Debt is the money that is borrowed from someone else. For companies, this is a way to get additional funds over a certain period of time.
Demand is a term of economic theory. Demand is the quantity of goods or resources in the market that the buyer (customer) is willing to buy at a specified price at a certain time and a certain place.
Digital Investigations & Prosecutions is a field in which electronic evidence plays a major role. The accuracy and integrity of electronic evidence can determine whether someone is found guilty or not, and whether should be prosecuted.
Dismissal is a personnel activity. There are two basic reasons for the dismissal. The first is a gross violation of work discipline, the second is redundancy - the organization does not work for the employees.
Data sovereignty means that the data is subject to the laws of the country in which they are stored.
Data Governance is the overall management of the conditions, content, availability and quality of data in an organization so that everything is in line with the purpose and needs of the organization.
The default password is a password given by the manufacturer for initial setup of the device into operation. In terms of safety, you should always change this password.
Diversity management is a concept and part of a human resource management strategy based on respect for the the different cultural, sexual, racial, religious diversity and so diversity of people in the company. It is based on the fight against discrimination and brings a better climate in the organization. Too much emphasis on diversity can, on the contrary, lead to the discrimination of the majority or the suppression of the principle of equal opportunities.
Debtor is a person who owes money or its equivalent.
Diseconomies of Scale expresses the opposite of economies of scale. It means that above a certain size of the organization the savings of quantity production will be eliminated and production costs are rising again.
Discussion is a factual conversation, a dialogue of two or more people over a particular topic. The aim of the discussion is to break the topic from different angles and to gather arguments for possible decisions.
Deflation is a decline of the general price level of goods and services in the economy or in a particular country in a period of time.
The notion of discontinuity is introduced into the management of Peter F. Drucker, when in 1968 he published the book "The Age of Discontinuity."
Dealership is an independent company or individual sales representative who represents the company, sells products, services or acquiring new contracts. It is authorised seller.
DHCP server automatically assigns IP addresses to the individual computers and devices in the network. DHCP server is normally included in a router or in a wifi router.
Deficit spending means that spending in a given year exceed revenues. The firm, individual or state in such a situation, the financial resources to borrow. This creates a debt.
Digital governance is a form of governance that actively supports and exploits modern digital technologies.
Downtime is the time during which a system, machine, equipment or infrastructure is unavailable (out of service).
Differential indicators are calculated as the difference between certain item of assets and certain item of liabilities. Differential indicators are mainly used to analyze and manage liquidity of the enterprise.
Disaster recovery means restoration of the operation after particular disaster. It may concern a recovery of business operations, of an information system, data or infrastructure.
Demarketing is actually the opposite of marketing. These are activities to mitigate excessive demand, thus reducing demand for the product.
DHCP (Dynamic Host Configuration Protocol) is a network protocol that provides automatic assignment of IP addresses and other parameters needed to connect a computer to the network.
DKIM (DomainKeys Identified Mail) is a technique for verifying the authenticity of sent mail. It is used against falsifying the sender's mail.
Diversification means of a distribution of assets on a wider basis or range.
Digital certificate serves to verify the user's or system's identity when communicating over the Internet. It is a data set that carries the information about the identity of its owner.
Digital economy is an economy based on the extensive use of the Internet, computers and other electronic devices.
Deduction describes the process of deriving new, logically sound conclusions on the basis of already known and accepted facts, assertions and assumptions.
Document version is a different content variation of one document. Versions are used to track and control changes in documents.
The essence of Davidson’s break is a fundamental difference between the nature of work of senior managers and work at lower levels of management.
DDoS is an attack on a Web server where the attacker floods a server with a large number of requests from a number of different locations. That results the server is flooded and inoperable during the attack.
Decision making is one of the key managerial functions and therefore applies to all fields and aspects of the organization. Decision Making is the essence of the managers’ job, as related problem solving.
Document is a record of information on some medium and in a specific format. It is a written, pictorial, sonic or other media record of information.
Disruptive technology is the notion of an American professor Clayton M. Christensen. Disruptive technologies significantly outperform and replace existing technologies. Therefore, it is not gradual, evolutionary change, but a radical change. In terms of processes, it is a revolutionary process change.
Dictionary attack is a technique of the attack to the password using familiar words from a list of known or probable words.
Debt Relief Level is a term that refers to the enterprise’s ability to meet its obligations from its own financial capacity. It is an indicator of rationality of the enterprise’s financial policy.
Dumping is a term for selling goods with a loss (below production costs) or for the cheaper sale of goods exported beyond than in the country of manufacture.