INCOMPETENCE is lack of physical or intellectual ability or qualifications.
NET OPERATION PROFIT AFTER TAXES (NOPAT) is a profitability measure that omits the cost of debt financing (i.e. it omits interest payments, along with their associated tax break). NOPAT is primarily used in the calculation of EVA. It is calculated: NOPAT = operating income x (1 - Tax Rate).
YEAR-END DIVIDEND is a payment to stockholders from retained earnings, declared at the end to a business year.
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