CHURNING, in securities, is the frequent trading of an account in order to generate commissions.
INTELLECTUAL CAPITAL Intellectual capital bundles knowledge resources (how the 'production functions', that is the constellation of employees, users, processes and technologies, work). Intellectual capital enables a company to make a difference to users via its knowledge resources.
SUBSTANTIVE is reality, real rather than apparent, as seen by an unbiased observer and not just the official view of management.
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