VALUES is the beliefs of a person, corporation or social group in which they have an emotional investment (either for or against something), e.g. corporations formalize their ideals through publication of 'Corporate Values'.
MARKETABLE CAPACITY is an assessment of total capacity compared to that capacity that sales projections indicate that the market can absorb. Dependent upon demand, the analysis will indicate whether the marketable capacity is at capacity, over capacity (inflationary), or under capacity (deflationary).
IAS is Institute of Asset Management (UK).
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