IDIOSYNCRASY

An eccentricity of character or behavior:

"All interesting people have idiosyncrasies."
"Language has its idiosyncrasies, too."

Etymology: Greek idiosynkrasi comprising idios "own, personal" + synkrasis "admixture" from syn "together, with" + krasis "mixture, temperament." Attic Greek "idiotes" meant "private, ordinary person" as opposed to a public figure. However, since this implied that an idiote was unaware of the koina "affairs of the city," he was, by implication, also ignorant, hence the English meaning of "idiot."

RECONFIGURING / DISFIGURING

All interesting people have idiosyncrasies but they can be difficult to express in a society where reconfiguring (or disfiguring) your body with tattoos, scrap metal, and rainbow-colored hair dye is now commonplace.

TO FEIGN IGNORANCE

se fazer de desentendido

(Recebi um e-mail de uma grande amiga e colega com a tradução acima e acho que isso serve de teste para saber se realmente você gosta de traduzir: se você não sente entusiasmo ao encontrar uma boa tradução para um determinado termo, esse ofício não é o seu "cup of tea".)

INDUSTRY / SECTOR

An area of activity:
-the public sector
-the private sector
-the agricultural sector

Businesses that produce a particular type of thing or provide a specific service:
-the manufacturing industry
-the automotive industry

ALIGHT HERE!

Um termo comum nas ruas de Londres, escrito em placas de paradas de ônibus, ou quando você está em um ônibus circulando dentro do aeroporto de Stansted: "Passengers to Rome, please alight here", ou seja, "desçam aqui".

- She alighted from the train at 74th Street.
- The Queen alighted from the car.
- We alighted on Baker Station.
- I thought and thought and then alighted on a clever solution. (neste caso, descobrir por acaso).

TOP UP

Reencher, recarregar
Top-up = recarga (completar o valor)
to fill something again, after it has been partly emptied. (British English)

- Would you like me to top your glass up with wine?
- If your bath water has gone cold, let some water out then top it up with hot water.

Quem já esteve em Londres sabe que precisa "top up the Oyster Card (Used on the Tube, trams, buses, DLR, London Overground and some National Rail services in London). Auto top-up ensures you never run out of pay as you go credit by automatically topping up your Oyster card whenever your balance falls below £5. You’ll never have to queue to top up your Oyster card again."

I or Me?

Myself (pronoun)

Usage: Increasingly, speakers in the US are using "myself" to bail out of the "I or me?" trap. The ultimate solution to the "I or me?" trap is to drop everything before the word in question to figure out what you want to say. In "XX and myself went shopping," think "____ went shopping." Now the problem is easy to solve. "I went shopping," so "XX and I went shopping" is the way to go. "No one saw XX and me shopping" is correct for the same reason.

Etymology: The reflexive pronoun in English is used to show action reflecting on the subject, so it can never be the subject of a sentence itself. You can, however, also use these forms as emphatic pronouns, for which the 'no-subject' rule does not apply. "I didn't actually see Bill himself," simply emphasizes "Bill." This emphatic use also shows up in the subject, as "He himself doesn't eat caviar but he serves it at parties;"
–Dr. Language, YourDictionary.com

Attorney / Lawyer

Attorney = aquele indicado para agir em nome de outrem', um representante legal (ou procurador: attorney-in-fact, private attorney); indivíduo que exerce a advocacia (lawyer, attorney-at-law). Utilizado para mandatários em geral (e.g. representantes legais de uma empresa), bem como para os profissionais no exercício da advocacia (e.g. attorney-at-law).

Lawyer= indivíduo habilitado para exercer a advocacia, empregado tanto para o advogado que exerce o direito como para aquele que não exerce (e.g. He is a lawyer by training)

attorney fees – honorários advocatícios
attorney of record – advogado constituído para representar o cliente em juízo
attorney-client relationship – relação cliente-advogado
briefing attorney – advogado especializado em elaborar peças (e.g. petições, recursos)
called to the bar – profissional do direito membro da ordem dos advogados
law firm – escritório de advocacia
power of attorney – procuração
research attorney – advogado especializado em pesquisa, pareceres

(Transcrito parcialmente, de forma resumida, de "Migalaw English").

DISPARATE

Disparate (adjective) = Incompatibly different or incongruous in character or make-up.

Usage: Today's word gives us two meanings for the price of one: "disparate" is semantically is a combination of "distinct" and "separate." If Elmer's business personality and home personality are not the same, they may be distinct but still compatible. If his two personalities are disparate, they share little or nothing in common. This adjective has two nouns: "disparity," which refers to the specific difference between two things, and "disparateness," which reflects the simple fact that two objects are incompatibly different.

Suggested Usage: This word offers a subtle way around the negative connotations of "hypocritical": "Thalia seems to have disparate attitudes about the dangers of sunning when she is talking to her friends and when she is alone at the beach." Remember that unlike "difference," "disparity" implies incompatibility, "Their attitudes toward art and sports are so disparate they could never be friends." With different or even distinct attitudes, friendship would still be possible.

F0nte: YourDictionary

NARROWLY TAILORED / BROADLY DRAFTED

Narrowly tailored (adjective) = to carefully draft laws or craft policies to address only the objective sought without impinging on other rights such as freedom of speech, and commerce generally. "The legislation must be narrowly tailored to protect minority rights, without placing too great a burden on businesses."

Broadly drafted: "The proposed legislation was so broadly drafted that activities which did not present a risk to national security were inadvertently brought into the regulatory framework."

Related words and concepts
Tailor-made (adjective) - drafted to meet the specific needs of a particular party. "The supply contract was tailor-made to meet the manufacturer's need for short lead times and off-site storage."

Fonte: Translegal

ENCLOSE / ENCLOSURE

Enclose (verb):
1. To put something inside an envelope: Please enclose a cheque with your oder. Please find enclosed an agenda for the meeting.
2. to surround something, especially with a fence or wall, in order to make it separate (usually passive): The pool area is enclosed by a six-foot wall. An enclosed area.

Enclosure (noun):
1. An area surrounded by a wall or fence and used for a particular purpose (Cercado).
2. something that is put inside an envelope with a letter (Anexo).

Fonte: Longman Dict of Contemporary English

RUBRIC (TÍTULO) / INITIALS (RUBRICA)

RUBRIC (noun) = (1) A title or heading. (2) A class or category. (3) An authoritative rule on a certain topic. (4) A brief description of a broad topic.
Usage: The first definition gives the original meaning, and the word is derived from the old practice of writing important titles or information in red ink (see Etymology). Meanings (3) and (4) refer to the sort of information that printers or medieval manuscript writers might choose to highlight in red in this way. Meaning (2) is the most commonly encountered today, and is a metaphorical extension of the idea of a "heading." To create rubrics of type (3) or (4) is to "rubricate," and the process itself is "rubrication."
Suggested Usage: We are beset in modern life by pieces of text that are part brief description and part authoritative rule: "The IT department has just issued a little booklet of rubrics concerning the care of the office PCs." Next time you feel the need for the word "heading," try using "rubric" instead: "This long-distance call to the speaking clock in Kuala Lumpur must surely fall under the rubric of 'unnecessary expenditure,' my dear."

INITIAL = Of, relating to, or occurring at the beginning; first: took the initial step toward peace.
Designating the first letter or letters of a word.n. The first letter of a proper name.
INITIALS = The first letter of each word of a person's full name considered as a unit: stationery monogrammed with her initials. The first letter of a word. A large, often highly decorated letter set at the beginning of a chapter, verse, or paragraph.tr.v., -tialed also -tialled, -tial·ing -tial·ling, -tials -tials. To mark or sign with initials, especially for purposes of authorization or approval.

ENJOIN

Enjoin (verb) = (1) To force or compel someone to take an action or cease in some action, usually with a court order or "injunction" (to enjoin someone to act/from acting). (2) To forbid or prevent by legal action (to enjoin any public activity).

Usage: (1) This term is from English legalese: "The Republican Party asked the Florida courts to enjoin the election boards of four counties from counting votes by hand."
Suggested Usage: The term may be used outside the courts as an emphatic substitute for "compel": "I will enjoin you from parking here by whatever power I may" or "I know of no injunction against parking here." Still, it maintains a legalistic ring.

FACTOID / RED HERRING

Factoid = A piece of unverified or inaccurate information that is presented in the press as factual, often as part of a publicity effort, and that is then accepted as true because of frequent repetition: “What one misses finally is what might have emerged beyond both facts and factoids—a profound definition of the Marilyn Monroe phenomenon” (Christopher Lehmann-Haupt). Usage Problem. A brief, somewhat interesting fact.

Red herring (noun) = (Arenque defumado) An issue or idea that serves no function other than to divert attention away from more important issues. Some have argued that the war with Iraq is a red herring diverting our attention away from the War on Terrorism. This is such an obvious and patent falsehood that it smells of (red) herring.

Usage: The first question is whether some herring are really red. There are white herring, black herring, gray herring and red herring, depending on how they are prepared. If smoked slowly over burning willow branches, herring do turn red and develop a distinctive aroma.

Suggested Usage: Today's words come from the phrase "to draw a red herring across the track," originating in the second half of the 17th century. Originally, red herring and dead cats and foxes were dragged along a trail to train hunting dogs to follow a scent. Because the scent was so strong and familiar to the dogs, farmers were wont to drag a red herring around their fields to divert the howling hounds and stamping steeds of the fox hunt away from their crops. Fleeing criminals would also mislead blood hounds in hot pursuit by dragging the occasional red herring across their tracks and sending the dogs off on a wild goose chase.
Etymology: Yes, a red herring can send you on a wild goose chase. This is another common English idiom with an interesting story. After all, exactly what is it that wild geese are supposed to chase? In fact, the wild goose chase was a kind of horse race of 17th century England in which the horses behind the leader had to follow the leader's course. This encouraged the leader to set as tortuous and confusing a course as possible to prevent the other horses from passing. A wild goose chase thus became a confusing chase in many directions with little chance of success. The name of this race was chosen because wild geese always strictly follow a leader in their migrations across the spring and autumn skies.–Dr. Language, YourDictionary.com

OK

Ok (adjective)
Definition: As an adverb or adjective, today's word means "all right." When it's a noun, it's an approval, and the verb means "to approve."

Usage: OK is spelled OK, O.K., Ok, or okay. The US astronauts have extended it to A-OK, meaning "absolutely OK."

Etymology: Urban legend has it that Andrew Jackson, with a dubious grasp of written English, spelled "all correct" as "oll korrect." Another assigns "OK" to a World War II body-count system which included 0K (zero + K), meaning "zero killed," implying that everything is all right. But OK entered English well before the 1940s. Allen Read claims that the word entered American English in the Boston Morning Post in March of 1839 during a fad of acronyms and abbreviations, including OFM (Our First Men), NG (no go), and SP (small potatoes). Apparently, it was the scenesters' jargon of the time. As scenesters tried to establish an even more "elite" vocabulary for the in-crowd, facetious spellings began to appear, with NG turning to KG (Know Go). OK came from that silly spelling "Oll Korrect." By autumn, 1840, the term had traveled from New York to New Orleans via the popular press, and during the Van Buren campaign, OK was used to take advantage of the acronym game to refer to "Old Kinderhook," an extension of the name of Van Buren's birthplace in the Hudson Valley, Kinderhook.

Fonte: Dr. Language, YourDictionary.com

CITIZEN / DENIZEN

Citizen (noun):
A person owing loyalty to and entitled by birth or naturalization to the protection of a state or nation. A resident of a city or town, especially one entitled to vote and enjoy other privileges there. A civilian. A native, inhabitant, or denizen of a particular place: “We have learned to be citizens of the world, members of the human community” (Franklin D. Roosevelt).

Denizen (noun): An inhabitant; a resident: denizens of Monte Carlo. One that frequents a particular place: a bar and its denizens. Ecology: An animal or a plant naturalized in a region. A plant, animal, or person that legitimately belongs in a certain area or place, whether they reside there or appear there frequently, as violets are denizens of the wood, fish are denizens of the deep, and criminals are denizens of jails

Chiefly British: A foreigner who is granted rights of residence and sometimes of citizenship, without rights of holding office or inheritance. The British sense, however, implies a process (to be denizened in a country) and the status of "denizenship" (to have rights of denizenship revoked).
"I am a denizen of Camden County," suggests a much deeper and more intriguing involvement in the county than merely saying, "I am an inhabitant of Camden County" or even "I am a native of Camden County." (Keep in mind, though, the animals (dogs, cats, etc.) who live in Camden County are also denizens, not to mention the birds and the trees they nest in. )
"The denizens of QMUOL are generally accepted in the best colleges and universities."

PROCURADORIA / CORREGEDORIA / DEFENSORIA

corregedor – comptroller
corregedoria – comptroller’s office
defensor público – public defender
defensoria – public defender's office
mandatário – agent, substitute, proxy
ouvidor – ombudsman
ouvidoria – office of the ombudsman
procuração – proxy (para assembléias)
procuração (em geral) ("ad negotia" e "ad judicia") = power of attorney
procurador / procurador "ad negotia" = attorney-in-fact
Procurador do Estado – state attorney
Procurador Geral de Justiça ="Chief public prosecutor";
Procurador Geral do Estado = "Attorney General for the State of ..."
procurador judicial / procurador judicial ("ad judicia") = attorney, attorney-in-fact
procuradores de Justiça (Ministério Público Estadual) ="public prosecutor".
Procuradores do Estado, que representam e defendem o Estado = "State attorney".
procuradoria do estado – state attorney’s Office
1) Procurador possui diversas acepções em Direito (De Plácido e Silva1 ), dentre as quais:
a) "Pessoa que trata ou administra negócios de outrem, em virtude de mandato, o mandatário".
• No sistema anglo-americano, tais atividades são realizadas por um agent, substitute ou proxy. Este último, mais usado para assembléias, é também utilizado para denominar o instrumento, i.e., a procuração.
b) "O procurador judicial, o advogado". • Nesse caso, o procurador é o attorney ou o attorney-in-fact, aquele que detém procuração judicial (power of attorney).
c) "Na Administração Pública, o representante do estado", o Procurador do Estado. • No sistema da common law, esse cargo é exercido pelo State Attorney.
d) "O procurador chefe dos demais procuradores", o Procurador Geral. • Em inglês, o Attorney General.
2) Corregedor, no mesmo vocabulário, é o "órgão de segundo grau do Poder Judiciário, encarregado da fiscalização e disciplina dos serviços judiciários dos juízos a quo, objetivando zelar pelo bom funcionamento da justiça. Estendeu-se a expressão aos demais Poderes, criando-se as corregedorias no Parlamento e nos órgãos do Poder Executivo".
a) Comptroller2 – Em inglês, não há um termo específico para o órgão corregedor do Poder Judiciário. Entretanto, no setor público, usa-se comptroller, para o órgão fiscalizador de contas, principalmente. No Brasil, comptroller é termo utilizado pela Corregedoria Geral da União (CGU).
b) Ombudsman3 – Há, também, a figura do ombudsman que é, na administração pública4 de diversos países de língua inglesa, a autoridade competente para receber, investigar e relatar reclamações dos cidadãos sobre os órgãos públicos. Assim, possui algumas funções de órgão corregedor, prevalecendo, todavia, as de ouvidoria.
3) Defensor também possui mais de uma acepção (De Plácido e Silva), entre elas:
a) "Toda pessoa que defende uma outra" o advogado. Em inglês, lawyer, attorney ou defense counsel.
b) "Órgão essencial à função jurisdicional do Estado, incumbindo-lhe a orientação jurídica e defesa, integral e gratuita em todos os graus, dos necessitados", o defensor público.
• Nos Estados Unidos, é o public defender que representa, criminalmente, os indivíduos incapazes de arcar com os honorários de um advogado. O public defender não é, necessariamente, um staff attorney, i.e., funcionário contratado para o cargo de defensor, mas pode ser indicado (appointed).
• No caso de ações fora da esfera criminal nos Estados Unidos, a assistência (legal aid) é oferecida por instituições (ex.: community legal clinics) ou escritórios de advocacia que prestam ou oferecem atendimento à população de baixa renda (pro bono legal services).
• Como grande parte da assistência aos carentes e necessitados nos Estados Unidos, não é exercida pelo estado, espera-se que os advogados (apesar não haver lei obrigando) realizem trabalho pro bono. Alguns escritórios, exigem que seus advogados cumpram um determinado número de horas por ano. Outros fazem doações a programas de assistência jurídica, em vez prestar o serviço gratuitamente.
1De Plácido e Silva . (2005). Vocabulário Jurídico. Rio de Janeiro: Forense.
2Pronuncia-se da mesma forma que controller, i.e. sem o 'p'.
3Lexema de origem sueca que ingressou no inglês, e em outras línguas, a partir da década de 50.
4A figura do ombudsman também existe no setor privado.
Fonte: Luciana Carvalho, Migalaw English
Colaboração: Maria Cristina Godoy, Tamara Barile, M.Irene Montezzo

COMODATO / COMODANTE / COMODATÁRIO

Comodato = "commodatum (a gratuitous loan of goods to be temporarily used by" ou "loan for use"
comodante = commodans (he who lends) / lender
comodatário = commodatarius (the person who receives the thing) / borrower
ação de comodato = free lease suit
comodato / alienação fiduciária = loan for use; free lease commodatum; gratuitious use or loan; loan for use; commodate; free lease; bailment
comodato de bens móveis = loan for use of assets; free lease of assets
comodato emergente = venture capital company
contrato de comodato = loan for use agreement, free lease agreement

Black's:
Commodate: Exists where property is loaned gratuitously by owner for sole benefit, accommodation and use of borrower, and specific thing loaned is to be returned.
Commodatum: A gratuitous loan of goods to be temporarily used by the bailee, and returned in specie. He who lends to another a thing for a definite time, to be enjoyed and used under certain conditions, without any pay or reward, is called "commodans"; the person who receives the thing is called "comodatarius" and the contract is called "commodatum". IUt differs from "locatio" and "conductio" in this: that the use of the thing is gratuitous.

Other Law Dictionary:
"COMMODATUM. A contract, by which one of the parties binds himself to return to the other certain personal chattels which the latter delivers to him, to the other certain personal chattels which the latter delivers to him, to be used by him, without reward; loan -for use. Vide Loan for use.
Loan for use agreement for long-term loan for use*: E.g.: Loan for use is a good way for museums to make the most of their collections. The Museum has developed two standard Loan for Use Agreements for its members: One for a Definite Period of Time and one for Long Term Use.
Compare "loan for use" and "loan for consumption".
In Scots Law, a commodate (commodatum) is a gratuitous loan; a loan, or free concession of anything moveable or immoveable, for a certain time, on condition of restoring again the same after a certain time.
It is a kind of loan, or contract, with one difference: the commodate is gratis, and does not transfer the property; the thing must be returned in essence, and without deterioration, so that things which consume by use, or time, cannot be objects of a commodate, but of a loan, because although they may be returned in kind, they cannot in identity.

SHOP AROUND

Informalmente: "bater perna" pelas lojas do Brás, da 25 de Março, da José Paulino, etc.
(Acho que não se aplica à Oscar Freire...)
Definition: to visit a number of shops in order to find the cheapest price.
E.g.1: You can save a lot of money if you shop around.
E.g.2: I didn't have time to shop around, but I managed to do all my Christmas shopping in one afternoon.
This phrasal verb cannot be separated.
Fonte: Knights English (anyone can receive free Daily English Tips and Event Information): http://www.knightsenglish.com/port/top.asp

ADVOCATE / ATTORNEY / BARRISTER / COUNSEL / LAWYER / SOLICITOR

Advogado
advogado assistente = attorney of counsel
advogado auxiliar = junior barrister, junior counsel
advogado chicanista, informal = shyster lawyer, disreputable lawyer;
advogado contencioso = barrister
advogado de acusação = counsel for the prosecution; barrister for the Crown RU).
advogado de causa = attorney at law, attorney of record, counsel, counsellor, barrister, forspeaker
advogado de defesa = defense attorney/counsel; counsel for defense; barrister for the defense.
advogado de empresa/interno = in-house counsel
advogado de ofício =assigned counsel
advogado de partido = business lawyer
advogado de partido/ advogado interno = in-house counsel
advogado do caso = attorney of record
advogado do foro (GB) = barrister
advogado externo = outside counsel
advogado geral da união = federal attorney-general
advogado militante = practicing attorney
advogados, consultores e conselheiros = counsel, consultant, advisors
associação dos advogados = bar association
business lawyer = advogado empresarial
causídico = lawyer; advocate; attorney; solicitor; counsellor; barrister.
defensor de ofício, defensor dativo = defense counsel appointed by court; pro bono lawyer.
indicar um advogado civilista para alguém refer sb over to litigation counsel (to)
interdição profissional do advogado = disbarment.
relação confidencial advogado-cliente = attorney-client privilege
seção (da OAB; do clube de advogados) = chapter

Lawyer:
Australia = barristers and solicitors (practice the law).
England = Law-trained persons. It includes practitioners such as barristers, solicitors, legal executives and licensed conveyancers; and people who are involved with the law but do not practice it on behalf of individual clients, such as judges, court clerks, and drafters of legislation.
Scotland = advocates and solicitors. In a generic sense, it may also include judges and law-trained support staff.
Canada = individuals who have been called to the bar or have qualified as civil law notaries in the province of Quebec. Common law lawyers in Canada may also be known as "barristers and solicitors", but should not be referred to as "attorneys", since that term has a different meaning in Canadian usage. However, in Quebec, civil law advocates (or avocats in French) often call themselves "attorney" and sometimes "barrister and solicitor". USA = Attorneys who may practice law.

ACCRUE / ACCRUAL / ACCRUEMENT

Accrue (verb) / Accrual – Accruement (noun)

Definition: To gain or accumulate as an increment, as interest accrues to a savings account or unused sick days might accrue to vacation time.

accrual / vesting period = período de aquisição (por exemplo, férias ou outros direitos)
accrual = provisão (débito; passivo); acúmulo; acúmulo/acumulação (juros, férias);
accrual basis/method of accounting (as opposed to the cash method) = expenses and income are charged to periods to which they are applicable, regardless of when the income arrives or the payments, made = despesas contabilizadas pelo regime de competência / contabilização baseada na competência (de exercícios)
accrual date = data em que foi feita a provisão
accrual for income tax = provisão para o imposto de renda
accrued at year-end = lucro do exercício
accrued depreciations = depreciações acumuladas
accrued liability = responsabilidade cumulativa
accrued loss/shortfall/deficit = prejuízo acumulado
accrued profit and loss statement = demonstração dos lucros ou prejuízos acumulados
accrued profits = lucros acumulados
accrued results = resultados acumulados
accrued/earned interest = juros acumulados/vencidos; juros diferidos
accrued (aggregate) = (total) acumulado
accruing interest; earned interest = juro vincendo
accruing; performing = realizável (adj.); adimplente
interest on non-accrual loans = juros sobre empréstimos cuja possibilidade de cobrança é precária
nonaccrual = não cumulatividade; não-cumulativo
nonaccrual loans = empréstimos que não auferem juros (em vista da dificuldade de receber o principal)
vacation accrual = férias a pagar

Suggested Usage: Things accrue when they grow or attach themselves to something else:
"In the long run, far more pain than joy accrues (to the human spirit) from bearing grudges."
"We simply must find a way to slow the accrual of junk in the garage."
"Little benefit accrued to Perkins or his business from the financing arranged by his friend."

TITLES AND ACRONYMS

Board of directors
Corporate officer
Corporate title
Chairman
Chief strategy officer (CSO)
Chief channel officer (CCO)
Chief financial officer (CFO)
Chief visionary officer (CVO)
Chief operating officer (COO)
Chief information officer (CIO)
Chief information security officer (CISO)
Chief marketing officer (CMO)
Chief analytics officer (CAO)
Chief administrative officer (CAO)
Chief networking officer
Chief data officer
Chief technical officer or Chief technology officer (CTO)
Chief science officer
Chief legal officer
Corporate governance
Creative director
Executive compensation
General Counsel
Managing director

CHIEF EXECUTIVE OFFICER (CEO) / MANAGING DIRECTOR

De modo geral:

S/A = Corporation
Presidente do Conselho = Chairman
Vice-Presidente do Conselho = Vice-Chairman
Presidente de SA = Chief Executive Officer
Diretoria = Executive Board

Limitada
Diretor Presidente / Diretor Geral = Managing Director
Vice-Presidente = Vice Managing Director
Diretoria = Executive Management

A chief executive officer (CEO) or chief executive is the highest-ranking corporate officer, administrator, corporate administrator, executive, or executive officer in charge of total management of a corporation, company, organization, or agency, reporting to the Board of Directors and/or the Organization's Owner(s). In internal communication and press releases, many companies capitalize the term and those of other high positions, even when they are not proper nouns.

Managing director is the term used for the chief executive of many limited companies in the United Kingdom, Commonwealth and some other English speaking countries. The title reflects their role as both a member of the Board of Directors but also as the senior manager.

At investment banks and other financial institutions, "managing director" does not refer to the chief executive but can rather refer to the head of a major business unit.

The term Chief Executive (or its American equivalent "Chief Executive Officer" or just "CEO") is in general usage in the United Kingdom for the senior executive of public limited companies, charities and Executive Agencies.

At subsidiary companies usage is more variable, with managing director often preferred.

Fonte: Wikipedia

INCOMING / OUTGOING - INWARDS / OUTWARDS

Entrada / Saída
Separate gates are desirable for staff vehicles and deliveries (goods inwards and goods outwards).
Incoming Inspection = Inspeção de Recebimento (de Mercadorias)
Incoming Call = chamada entrante
Incoming Auditor = Auditor recém-contratado
Incoming Note = Nota de Entrada
Inward/Incoming collection = cobrança recebida
Inward/incoming freight = frete de entrada/recebimento
Inward transfer = transferência do exterior
incoming foreign resources = recursos externos ingressados
Outgoing Call = chamada sainte (!?!)
Outgoing Mail = Saída de Correspondência
Outward bill = nota/fatura enviada
outward freight = frete de despacho
outwards insurance = resseguro cedido
outwards reinsurance = resseguro passivo
ouward cargo = carga exportada

WASH SALE

Compra e venda imediata (de ações); transação fictícia

A fictitious type of arrangement whereby a broker, upon receiving an order from one individual to purchase and an order from another individual to sell a certain amount of a particular stock or commodity, transfers it from one principal to the other and retains the difference in value.

The illegal buying of stock by a seller's agents to give the impression of an active market.
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Fonte: Answers.com

BOOTLEG

Bootleg (verb)
Pronunciation: ['but-leg]
Definition: To produce and/or distribute legally prohibited products.

Usage: Today's word is used mostly as an adjective (bootleg DVDs) (DVDs piratas?) and a verb (to bootleg DVDs). It has settled into the US vernacular as a regular verb referring to the action of bootlegging, which is carried out by a bootlegger, who bootlegs.

Suggested Usage: Remember that the original meaning of today's word began in the days of rum-runners: "Izzy Russianoff got the capital to start his charity hospital bootlegging moonshine in the 30s." However, don't let that restrain you from applying it to any product illegally distributed, "Curt's avocation was bootlegging illegal fireworks up and down the east coast until a bolt of lightning caught up with his truck on a run through the Poconos."
Etymology: Today's word originated from the habit of men, when they wore high boots in centuries past, of smuggling objects across borders by hiding them in the legs of their boots. In the late 19th century, however, its meaning shrunk to the smuggling of whisky into counties and states that were 'dry.' During Prohibition, the word became even more popular as the vocation of smuggling alcoholic beverages into the United States from Canada or from, well, bootleg distilleries. However, the word did not go the way of Prohibition. Rather, its meaning has broadened again recently to refer to the distribution of any illegal product, such as copyrighted tapes, CDs, and DVDs that are widely produced and distributed illegally today.

Fonte: Dr. Language, YourDictionary.com

ABATE

(1) Lessen, let up, subside, reduce or be lessened, reduced, as to abate the rent by $100;
(2) to demolish, destroy, as to abate a condemned building;
(3) (Law) to put an end to, render null and void, as to abate a writ in court.

Usage: This word was brought to mind by a misuse of it heard recently in a TV news story on a storm: "the storm will ameliorate." While weather can get better, it is not clear what "the storm will ameliorate" (the storm will get better) could possibly mean: it will become a better storm? It will get stormier? Does this mean that its unhealthy condition will improve? Weather ameliorates; storms abate. The noun for today's word is "abatement."

Suggested Usage: Today's word may be used transitively or intransitively, so the weeds in your garden may abate on their own but, if they don't, you may abate them yourself with an appropriate herbicide. Anything fast, powerful, or uncontrollable may abate, "M. T. Head set out on a world-class shopping spree that did not abate until she had leveled the raised print on her credit card." (The downtown stores were offering price abatements across a wide range of goods and products.)

CONCORDÂNCIA EXPRESSA E POR ESCRITO

Eu tinha dúvida se "expressa e por escrito" não seria redundância mas, segundo o Dr. José Maria
da Costa (Gramatigalhas): "Nada há de incorreto na expressão concordância expressa e por escrito." http://www.migalhas.com.br/mig_gramaticais.aspx?cod=57988&lista=S
...
I) concordância tácita e concordância expressa;
II) concordância escrita e concordância não-escrita.
6) A concordância tácita decorre da evidência resultante da prática de atos que comprovem a intenção de consentir ou de anuir à prática do ato, ou de aprová-lo.
7) Já a concordância expressa – que àquela se contrapõe – funda-se em declaração expressa, escrita ou verbal, mas manifesta e inequívoca.
8) Quando a lei não exige, para a validade do ato praticado, que o consentimento seja expresso, o consentimento tácito tem a mesma valia. Por outro lado, quando a lei exige que o consentimento se dê de modo expresso, este não pode dar-se de outro modo.
9) Além disso, pode haver a concordância escrita, vale dizer, em papel ou documento passado e assinado pela pessoa, ou passado por outrem e por ela somente assinado. É o que se dá nos contratos formais.
10) Já a concordância verbal – que se opõe à anterior – é aquela que se dá de viva voz. É válida, quando a lei não exige que seja dada por escrito, como se dá nos contratos consensuais.
11) De tudo o que se observou, nota-se que, opondo-se à concordância tácita, a concordância expressa é modalidade genérica de consentimento, que tanto pode ser verbal, como pode ser escrita."

Tort / Tortfeasor

Tort (noun): ato danoso que dá causa a reparação por responsabilidade civil , ato doloso (malicious act), delito civil, ilícito civil
Tortfeasor (noun): agressor, transgressor, delinqüente [Pronunciation: ['tort-fee-zê(r)]
Definition: One who is guilty of wrong-doing that is not in violation of a contract; a wrong-doer, or trespasser for which a civil remedy may be sought.

Usage: A tort is a wrong or harm other than breach of contract; Examples include negligence, product liability, cooking the company books (but not tarts), traffic violations, assault. Intentional torts are uninsurable crimes, libel and slander, the exceptions.
Companies and individuals may insure themselves against unintentional torts.
This word is brought to you as part of yourDictionary's unrelenting Campaign Against Profanity. Now you may say to people who mistreat you, "You dirty tortfeasor!" rather than resort to socially unapproved vocabulary. Remember, if the offense is a violation of a contract, you will misspeak yourself using this term. We might remember 2002 as the Year of the Tortfeasor in US business.
Fonte: YourDictionary

Torts = Tort law seeks to remedy civil wrongs that result in harm to person or property. The class will focus on basic concepts such as the intentional torts, negligence, strict liability, and products liability.
Ex.: Como se vê, o ato ilícito dá origem a deveres, que variam de conformidade com o prejuízo causado a outrem. As one may notice, the tort produces duties, which vary according to the damage caused to the other party.
danos de consumo em massa = mass tort litigation
débito/ilícito/responsabilidade civil (extrajudicial) = tort
processar por ilícito civil = sue in tort (to)
responsabilidade subjetiva = tort liability