IBER is Institute of Business and Economic Research (University of California) or International Business Ethics Review.
COST EFFECTIVE is when a judgment is made that something is economical in terms of the goods or services received for the money spent.
ANNUITY, in finance, is a series of fixed payments, usually over a fixed number of years; or for the lifetime of a person, in which case it would be called a life-contingent annuity or simply life annuity.
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