accounting: Performance reporting: Departmental cost performance reports, in contrast, typically compare actual costs incurred with standards or budgets that have been adjusted to correspond to the actual volume of work done during the period. This practice reflects a recognition that volume fluctuations generally originate outside the department and that…

international payment and exchange: The current account: …on a CIF basis (including cost, insurance, and freight to the point of destination). This swells the import figures relative to the export figures by the amount of the insurance and freight included. The reason for this practice has been that in many countries the trade statistics have been based…

cost-benefit analysis, in governmental planning and budgeting, the attempt to measure the social benefits of a proposed project in monetary terms and compare them with its costs. The procedure, which is equivalent to the business practice of cost-budgeting analysis, was first proposed in 1844 by

research and development: The role of government: …to offer contracts on a cost-plus basis. The contractor keeps records of the hours worked by the staff and the materials used; these are checked by government auditors and paid for at a negotiated rate, together with a fixed percentage as profit. Criticisms of this system led to fixed-price contracts,…

Ecuador: Relief: …three main physical regions: the Costa (coastal region), the Sierra (highland region), and the Oriente (eastern region).

Peru: The Costa: The coastal plain can be readily divided into three parts—north, central, and south—on the basis of the amount of level land and the distance between the Andean ranges and the sea. Generally speaking, the amount of level coastal land diminishes from north to south.…

Costa Book Awards, series of literary awards given annually to writers resident in the United Kingdom and Ireland for books published there in the previous year. The awards are administered by the British Booksellers Association. Established in 1971, they were initially sponsored by the British

Costa Brava, coastal region of the comunidad autónoma (autonomous community) of Catalonia, northeastern Spain, extending for about 75 miles (120 km) along the Mediterranean Sea from the French border at Port-Bou to the Spanish beach resort of Blanes and thus coinciding with the coast of Girona

naval architecture: Situation after damage: …Doria in 1956 and the Costa Concordia in 2012. In a well-designed ship, subdivision is planned to ensure that the ship remains upright, or nearly so, no matter where it is opened to the sea or that heel can be corrected by counterflooding on the opposite side. Unless the flooding…

Costa Concordia disaster, the capsizing of an Italian cruise ship on January 13, 2012, after it struck rocks off the coast of Giglio Island in the Tyrrhenian Sea. More than 4,200 people were rescued, though 32 people died in the disaster. Several of the ship’s crew, notably Capt. Francesco

time: Time in molar physics: philosopher, and Olivier Costa de Beauregard, a French philosopher-physicist. There have also been many relevant papers of high mathematical sophistication scattered through the literature of mathematical physics. Reichenbach (and Grünbaum, who improved on Reichenbach in some respects) explained a trace as being a branch system—i.e., a relatively…

Mosquito Coast, coastal region of Nicaragua and Honduras. It comprises a band approximately 40 miles (65 km) wide of lowland that skirts the Caribbean Sea for about 225 miles (360 km). Although it was visited by Columbus in 1502, Europeans had little contact with the area until the rise of the

Costa Mesa, city, Orange county, southern California, U.S. The city lies on a coastal plateau overlooking the Pacific Ocean, at the mouth of the Santa Ana River, 37 miles (60 km) southeast of Los Angeles. With Newport Beach it forms Orange county’s “Harbor Area.” The area was originally inhabited

Costa Rica, country of Central America. Its capital is San José. Of all the Central American countries, Costa Rica is generally regarded as having the most stable and most democratic government. Its constitution of 1949 provides for a unicameral legislature, a fair judicial system, and an

national flag with horizontal stripes of blue, white, red, white, and blue; the version flown by the government incorporates the national coat of arms. Its width-to-length ratio is 3 to 5.Like other parts of the United Provinces of Central America, Costa Rica originally flew the federal flag of

history of Costa Rica, a survey of the important events and people in the history of Costa Rica from the time of European settlement. Located in Central America, Costa Rica is bounded by Nicaragua to the north, by the Caribbean Sea along the northeastern coastline, by Panama to the southeast, and

Costa Rica, country of Central America. Its capital is San José. Of all the Central American countries, Costa Rica is generally regarded as having the most stable and most democratic government. Its constitution of 1949 provides for a unicameral legislature, a fair judicial system, and an

Costa Rica, country of Central America. Its capital is San José. Of all the Central American countries, Costa Rica is generally regarded as having the most stable and most democratic government. Its constitution of 1949 provides for a unicameral legislature, a fair judicial system, and an

Italy: Forces of opposition: …anarchist leader in the Romagna, Andrea Costa, soon converted to socialist ideas. In 1881 he founded the Revolutionary Socialist Party of Romagna (later the Italian Revolutionary Socialist Party), which preached eventual revolution but also agitated for such causes as universal suffrage and labour and welfare legislation; in 1882, under the…

Portugal: Sovereign debt crisis: …leader and former Lisbon mayor António Costa was sworn in as prime minister on November 26. The Socialist-led coalition saw its first major setback in January 2016 when Marcelo Rebelo de Sousa, a founding member of the Social Democrats, was elected president by a resounding margin. Although the office of…

Atacama Desert: …of low coastal mountains, the Cordillera de la Costa, lies to the west of the desert, and to its east rises the Cordillera Domeyko, foothills of the Andes. The desert consists mainly of salt pans at the foot of the coastal mountains on the west and of alluvial fans sloping…

Uriel Acosta was a freethinking rationalist who became an example among Jews of one martyred by the intolerance of his own religious community. He is sometimes cited as a forerunner of the renowned philosopher Benedict de Spinoza. The son of an aristocratic family of Marranos (Spanish and

Gilberto Gil: Brazilian superstars Caetano Veloso, Gal Costa, Maria Bethânia, and Tom Zé. These and other songwriters and poets (such as Torquato Neto and Capinan) sought to transform the cultural landscape of the country. Gil, who was impressed with the music of older singer and guitarist João Gilberto, added the guitar…

Isaäc da Costa was a Dutch writer and poet, best-known as a leading figure in the conservative Calvinist political and literary group called the Réveil movement. Although poetry written in Latin by da Costa had previously been published, it was his first Dutch-language poetry, De lof der dichtkunst

Generation of 1898: Joaquín Costa, Ángel Ganivet, and Miguel de Unamuno are generally considered precursors of the Generation of 1898, but many literary historians consider Ganivet and, usually, Unamuno as members of the group proper. Other outstanding figures are Azorín himself, the philosopher and critic José Ortega y…

Lorenzo Costa was a painter of the school of Ferrara-Bologna, notable as one of the first Ferrarese artists to adopt a soft, atmospheric style of painting. Costa was trained at Ferrara, probably under Cosmè Tura, who was the first important native-born Ferrarese painter, and Ercole de’ Roberti.

Lúcio Costa was a French-born Brazilian architect best known as the creator of the master plan for Brazil’s new capital at Brasília. After graduating from the National School of Fine Arts, Rio de Janeiro, in 1924, Costa entered into a partnership with Gregori Warchavchick, a Russian-born architect

Sao Tome and Principe: After independence: The country’s first president, Manuel Pinto da Costa of the MLSTP, was elected in 1975. The government initially followed eastern European models of political and economic organization. Economic decline and popular dissatisfaction, however, led to a process of liberalization that started in 1985 and culminated in the establishment of…

Portuguese literature: After 1974: Maria Velho da Costa was one of the authors of Novas cartas portuguesas (1971; Eng. trans. The Three Marias: New Portuguese Letters), a book that became a cause célèbre for feminism when its authors were charged with indecency by the government and put on trial…

Petrobras scandal: …director of refining and supply, Paulo Roberto Costa, confessed to having received bribes and agreed to pay back $23 million.

Bob Woodward: Peril (2021; written with Robert Costa) focuses on Trump’s efforts to remain in office despite losing the 2020 election.

Royal Opera House: …House under the noted conductor Michael Costa and, later, Frederick Gye. The building burned in 1856, and a new building was opened in 1858. The Royal Italian Opera failed in 1884 and was replaced in 1888 by what came to be called the Royal Opera Company under Augustus Harris and,…

Uriel Acosta was a freethinking rationalist who became an example among Jews of one martyred by the intolerance of his own religious community. He is sometimes cited as a forerunner of the renowned philosopher Benedict de Spinoza. The son of an aristocratic family of Marranos (Spanish and

Portugal: Further political strife: …was no longer united, and António Bernardo da Costa Cabral restored the charter.

Costa-Gavras is a Greek-born naturalized French motion-picture director noted for films that have been both political arguments and entertainments (usually as mysteries or thrillers). The son of a Russian-born father and a Greek mother, Costa-Gavras left Athens in 1952 to go to Paris, where he

Thomas B. Costain was a Canadian-born American historical novelist. A journalist for many years on Canadian newspapers and a Saturday Evening Post editor (1920–34), Costain was 57 when he published his first romance, For My Great Folly (1942), dealing with the 17th-century rivalry between England

Thomas B. Costain was a Canadian-born American historical novelist. A journalist for many years on Canadian newspapers and a Saturday Evening Post editor (1920–34), Costain was 57 when he published his first romance, For My Great Folly (1942), dealing with the 17th-century rivalry between England

skeleton: Embryology of vertebrate skeletons: …and forward to form the costal, or rib, element. It is only in the thoracic (midbody) region that the costal elements develop into ribs. In the other regions the costal elements remain rudimentary (undeveloped).

Costanoan, any of several dialectally related North American Indian peoples speaking a Penutian language and originally living in an area stretching from the San Francisco Bay region southward to Point Sur, Calif. Traditionally, Costanoans lived in a number of independently organized villages;

Jason Alexander: …known for his portrayal of George Costanza, Jerry Seinfeld’s chronically neurotic pal, on the acclaimed situation comedy series Seinfeld (1989–98). His other notable roles include lawyer Philip Stuckey in the romantic comedy Pretty Woman (1990), voicing the title character in the animated comedy series Duckman (1994–97), and

Costco Wholesale Corporation, one of the largest retailers in the world, operates membership warehouses in which bulk quantities of merchandise are sold at discounted prices to club members who pay an annual membership fee. The company is based in Issaquah, Washington. Costco traces its history

Costco Wholesale Corporation, one of the largest retailers in the world, operates membership warehouses in which bulk quantities of merchandise are sold at discounted prices to club members who pay an annual membership fee. The company is based in Issaquah, Washington. Costco traces its history

Robert de Cotte was an influential French architect who created mansions now regarded as the epitome of early Rococo residential design. De Cotte was a pupil and assistant of the architect Jules Hardouin-Mansart and became his brother-in-law about 1683. After Mansart’s death in 1708, de Cotte

Elvis Costello is a British singer-songwriter who extended the musical and lyrical range of the punk and new wave movements. The son of musicians, Costello was exposed to a mix of British and American styles—dance-hall pop to modern jazz to the Beatles—from an early age. During the early 1970s he

Frank Costello was a major American syndicate gangster, a close associate of Lucky Luciano, noted for his influence with politicians. Arriving in New York City at the age of four with his immigrant Calabrian parents, Costello grew up in East Harlem and became head of the 104th Street Gang, a group

John A. Costello was the taoiseach (prime minister) of Ireland from 1948 to 1951 and from 1954 to 1957. A prosperous lawyer who had served as attorney general, he owed his selection as taoiseach to a coalition of several parties (including his own Fine Gael) and prominent independent politicians

John A. Costello was the taoiseach (prime minister) of Ireland from 1948 to 1951 and from 1954 to 1957. A prosperous lawyer who had served as attorney general, he owed his selection as taoiseach to a coalition of several parties (including his own Fine Gael) and prominent independent politicians

Abbott and Costello: As a young man, Costello greatly admired Charlie Chaplin. In 1927 he moved to Hollywood, where he worked as a stuntman; after an injury he quit stunt work to perform in New York burlesque. Although he had never worked onstage before, he quickly became one of the top burlesque…

Charles de Coster was a Belgian novelist, writing in French, who stimulated Belgian national consciousness and prepared the ground for an original native literature. De Coster lived most of his life in poverty and obscurity and took 10 years to write his masterpiece, La Légende et les aventures

Charles de Coster was a Belgian novelist, writing in French, who stimulated Belgian national consciousness and prepared the ground for an original native literature. De Coster lived most of his life in poverty and obscurity and took 10 years to write his masterpiece, La Légende et les aventures

Georg Charles von Hevesy: …discovered, with the Dutch physicist Dirk Coster, the element hafnium.

Laurens Janszoon Coster was a Dutch rival of Johannes Gutenberg as the alleged inventor of printing. Little is known of this early printer, whose last name means “sacristan,” his title as an official of the Great Church of Haarlem. He is mentioned several times in records between 1417 and 1434 as

Bukavu, city, eastern Democratic Republic of the Congo, central Africa, on a peninsula extending into Lake Kivu. It is a commercial and industrial centre, a lake port, and a tourist city with road access northwest to Kisangani, southwest to Kasai, south to Lubumbashi, and to East Africa. There is

Edward Prentiss Costigan was an American lawyer and politician, a member of the U.S. Tariff Commission (1916–28) and a U.S. senator from Colorado (1930–36). Costigan spent most of his youth in Colorado, where his parents moved in 1877. He graduated from Harvard University in 1899 and began his law

Miguel Hidalgo y Costilla was a Roman Catholic priest and revolutionary leader who is called the father of Mexican independence. Hidalgo was the second child born to Cristóbal Hidalgo and his wife. He studied at a Jesuit secondary school, received a bachelor’s degree in theology and philosophy in

bullfighting: The rise of professional bullfighting: …the early professional bullfighters was Joaquín Rodríguez Costillares (born in Sevilla in 1729). Known as the father of modern (foot-based) bullfighting, Costillares is credited with creating the pomp and pageantry associated with the modern, commercialized corrida, including the basic cape pass called the veronica, the matador’s tradition of wearing an…

Romanian literature: The old period: …17th-century Moldavia, whose leader was Miron Costin. He wrote a chronicle of Moldavia in Romanian and a poem on the history of his country in Polish. The chronicle was continued by his son Nicolae, who also pioneered the collection of folklore and legends. Dmitry Kantemir (Dimitrie Cantemir), prince of Moldavia,…

accounting: Cost finding: A major factor in business planning is the cost of producing the company’s products. Cost finding is the process by which the company obtains estimates of the costs of producing a product, providing a service, performing a function, or operating a department. Some…

costmary, (Tanacetum balsamita), aromatic perennial herb of the aster family (Asteraceae) with yellow button-shaped flowers. Its bitter, slightly lemony leaves may be used fresh in salads and fresh or dried as a flavouring, particularly for meats, poultry, and English ale. The dried leaves are also

Kevin Costner is an American film actor and director known for his portrayals of rugged individualists with sensitive streaks. After graduating from business school at California State University, Fullerton (B.A., 1978), Costner began taking acting lessons following an encouraging encounter onboard

Kevin Costner is an American film actor and director known for his portrayals of rugged individualists with sensitive streaks. After graduating from business school at California State University, Fullerton (B.A., 1978), Costner began taking acting lessons following an encouraging encounter onboard

Umberto Eco: …e altri scritti occasionali (2011; Inventing the Enemy, and Other Occasional Writings) collected pieces—some initially presented as lectures—on a wide range of subjects, from fascist reactions to Joyce’s Ulysses (1922) to the implications of WikiLeaks. Storia delle terre e dei luoghi leggendari (2013; The Book of Legendary Lands) investigates a…

costumbrismo, (from Spanish costumbre, “custom”), a trend in Spanish literature that emphasized the depiction of the everyday manners and customs of a particular social or provincial milieu. Although the origins of costumbrismo go back to the Golden Age of Spanish literature in the 16th and 17th

costumbrismo, (from Spanish costumbre, “custom”), a trend in Spanish literature that emphasized the depiction of the everyday manners and customs of a particular social or provincial milieu. Although the origins of costumbrismo go back to the Golden Age of Spanish literature in the 16th and 17th

dress, clothing and accessories for the human body. The variety of dress is immense. The style that a particular individual selects is often linked to that person’s sex, age, socioeconomic status, culture, geographic area, and historical era. This article considers the chronological development of

stagecraft: Costume design: Theatrical costumes were an innovation of the Greek poet Thespis in the 6th century bce, and theatrical costumes were long called “the robes of Thespis.” Athenians spent lavishly on the production and costumes at annual drama contests. Each poet was…

Met Gala: …charity event that benefits the Costume Institute of the Metropolitan Museum of Art (or “the Met”) in New York City. It is usually held on the first Monday in May and coincides with the opening of the institute’s annual blockbuster exhibition. It is one of the most prestigious fashion events…

Rhode Island: Manufacturing of Rhode Island: …state produced much of the costume jewelry made in the United States, but global competition caused Rhode Island’s share of even that activity to drop sharply in the 1990s.

dress: Europe, 1500–1800: …to European capitals and by costume plates drawn by notable artists from Albrecht Dürer to Wenceslaus Hollar.

ballet costume, clothing designed to allow dancers freedom of movement while at the same time enhancing the visual effect of dance movements—for example, the ballerina’s tutu, a multilayered skirt that creates an impression of lightness and flight. In the earliest ballets of the 17th century,

nectar: …example, members of the genus Costus attract nectar-eating ants that then protect the plants from herbivorous insects. Conversely, many species of carnivorous pitcher plants use nectar in their traps to attract prey to their deaths.

Richard Cosway was an English painter primarily known for his miniatures, which are noted for their simplicity of line and restricted use of colour. Cosway, who showed a talent for painting at an early age, was sent to London by his uncle and apprenticed to Thomas Hudson, under whom he learned oil

belfry: A bell cote, or cot, is a bell gable, or turret, a framework for hanging bells when there is no belfry. It may be attached to a roof ridge, as an extension of the gable, or supported by brackets against a wall.

cotangent, one of the six trigonometric functions, which, in a right triangle ABC, for an angle A, iscot A = length of side adjacent to angle A length of side opposite angle A .The other five trigonometric functions are sine (sin), cosine (cos), secant (sec), cosecant (csc), and tangent (tan). From

sudden infant death syndrome, unexpected death of an apparently healthy infant from unexplained causes. SIDS is of worldwide incidence, and within industrialized countries it is the most common cause of death of infants between two weeks and one year old. In 95 percent of SIDS cases, infants are

Cotabato City, city, southern Mindanao, Philippines. The city is located in a swampy area near the southern banks of the Cotabato River (a tributary of the Mindanao River) and just inland of the Moro Gulf. Cotabato City is the primary trade and commercial centre for all of southwestern Mindanao.

Mindanao River, main river of the Cotabato lowland, central Mindanao, Philippines. It rises in the central highlands of northeastern Mindanao (island) as the Pulangi and then flows south to where it joins the Kabacan to form the Mindanao. It meanders northwest through the Libungan Marsh and

shining leaf chafer: The North American goldsmith beetle (Cotalpa lanigera) is broad and oval and is about 20 to 26 mm (0.8–1 inch) long. It is coloured a shining gold on the head and thorax (region behind the head) and is copper-coloured on the underside of the body. A related species,…

cotangent, one of the six trigonometric functions, which, in a right triangle ABC, for an angle A, iscot A = length of side adjacent to angle A length of side opposite angle A .The other five trigonometric functions are sine (sin), cosine (cos), secant (sec), cosecant (csc), and tangent (tan). From

Juan Sánchez Cotán was a painter who is considered one of the pioneers of Baroque realism in Spain. A profoundly religious man, he is best known for his still lifes, which in their visual harmony and illusion of depth convey a feeling of humility and mystic spirituality. A student of the famous

cotangent, one of the six trigonometric functions, which, in a right triangle ABC, for an angle A, iscot A = length of side adjacent to angle A length of side opposite angle A .The other five trigonometric functions are sine (sin), cosine (cos), secant (sec), cosecant (csc), and tangent (tan). From

Seine River: Physiography: …limestone (including chalk) escarpments (côtes) alternating with narrower clay vales. The côtes are breached by the Seine and its tributaries, which have made prominent gaps. As they converge upon Paris, the trenchlike river valleys separate a number of islandlike limestone platforms covered with fertile, easily worked windblown soil (limon).…

Côte d’Azur, (French: “Coast of Azure,” or “Azure Coast”), cultural region in southeastern France encompassing the French Riviera between Menton and Cannes in Alpes-Maritimes département and extending into southern Var département. The population is predominantly urban. Traditional inland towns in

Côte d’Ivoire, country located on the coast of western Africa. The de facto capital is Abidjan; the administrative capital designate (since 1983) is Yamoussoukro. Côte d’Ivoire is bounded to the north by Mali and Burkina Faso, to the east by Ghana, to the south by the Gulf of Guinea, to the

vertically striped orange-white-green national flag. It has a width-to-length ratio of approximately 2 to 3.In the mid-20th century Félix Houphouët-Boigny, an African from the French colony then known as Ivory Coast, served many years as a member of the National Assembly and then of the governing

history of Côte d’Ivoire, a survey of notable events and people in the history of Côte d’Ivoire. The country, located on the coast of western Africa, is also known as the Ivory Coast. It is made up of four natural regions: the coastal fringe, the equatorial forest zone, the cultivated forest zone,

Burgundy wine: Côtes-d’Or: …south of Dijon and the Côte de Beaune farther south. In the Côte de Nuits red wines are produced almost exclusively. In Côte de Beaune both red and white wines, including most of the best white Burgundies, are produced.

Pays de la Loire: …the Loire estuary, known as Côte de Jade because of the green colour of the sea, is also dotted with tourist resorts. The world-famous Le Mans Grand Prix, an annual 24-hour sports car race, draws huge crowds each year. The région is served by a Paris-to-Nantes motorway and by high-speed…

Burgundy wine: Côtes-d’Or: …divided in two parts, the Côte de Nuits just south of Dijon and the Côte de Beaune farther south. In the Côte de Nuits red wines are produced almost exclusively. In Côte de Beaune both red and white wines, including most of the best white Burgundies, are produced.

canals and inland waterways: Major inland waterways of North America: 5 miles) to the second, Côte Sainte Catherine Lock, which rises 9 metres (30 feet) to Lake St. Louis and bypasses the Lachine Rapids. Thereafter the channel runs to the lower Beauharnois Lock, which rises 12.5 metres (41 feet) to the level of Lake St. Francis via a 21-km (13-mile)…

Burgundy: …encompassed the central départements of Côte-d’Or, Saône-et-Loire, Nièvre, and Yonne. In 2016 the Burgundy région was joined with the région of Franche-Comté to form the new administrative entity of Bourgogne-Franche-Comté.

Claude-Antoine Prieur-Duvernois was a French military engineer who was a member of the Committee of Public Safety, which ruled Revolutionary France during the period of the Jacobin dictatorship (1793–94). He organized the manufacture and requisitioning of the weapons and munitions that were needed

Côte-Saint-Luc, city, Montréal region, southern Quebec province, Canada, located on Île de Montréal (Montreal Island). It is a western (mainly residential) suburb of Montreal city. The place-name was applied in the 17th century to hunting land that was held by the seigneurs of Île de Montréal. A

Utah Beach: Cotentin Peninsula air-assault zones: Paratroopers from the U.S. 82nd and 101st airborne divisions were night-dropped inland on the Cotentin in order to support the amphibious assault at nearby Utah Beach. The drop zones for the 101st Division were labeled A, C, and D and were…

Anne-Hilarion de Cotentin, count de Tourville was a French admiral, the outstanding commander of the period when Louis XIV’s navy was on the point of winning world supremacy. Born into the old Norman nobility, Tourville learned seamanship on a Maltese frigate in the Mediterranean. He entered the

novel: Cult, or coterie, novels: The novel, unlike the poem, is a commercial commodity, and it lends itself less than the materials of literary magazines to that specialized appeal called coterie, intellectual or elitist. It sometimes happens that books directed at highly cultivated audiences—like Ulysses, Finnegans…

Belgium: Relief, drainage, and soils: …the rest of the country, Côtes Lorraines is a series of hills with north-facing scarps. About half of it remains wooded; in the south lies a small region of iron ore deposits.

Western painting: The 18th century: In the 1760s Francis Cotes was the most important fashionable London portrait painter after Reynolds and Gainsborough, a position succeeded to by George Romney, who, on returning to London from Italy in 1775, took over Cotes’s studio. Romney’s portraits deteriorated sadly in quality during the 1780s when the…

Brittany: of Ille-et-Vilaine, Morbihan, Côtes-d’Armor, and Finistère. Brittany is bounded by the régions of Basse-Normandie to the northeast and Pays de la Loire to the east. It protrudes westward into the Atlantic Ocean as a peninsula; the Bay of Biscay lies to the southwest and the English Channel to…

Lewis Glyn Cothi was a Welsh bard whose work reflects an awakening of national consciousness among the Welsh. Reputedly a native of Carmarthenshire, Lewis was, during the Wars of the Roses, a zealous Lancastrian and partisan of Jasper Tudor, the uncle of Henry VII of England. His awdl (ode)