Asset

In financial accounting, an asset is an economic resource. Anything tangible or intangible that can be owned or controlled to produce value and that is held to have positive economic value is considered an asset. Simply stated, assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset).

The balance sheet of a firm records the monetary value of the assets owned by the firm. It is money and other valuables belonging to an individual or business. Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets. Current assets include inventory, while fixed assets include such items as buildings and equipment.

Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs, and financial assets, including such items as accounts receivable, bonds and stocks.

Risk

Risk is the potential of gaining or losing something of value. Values (such as physical health, social status, emotional well-being or financial wealth) can be gained or lost when taking risk resulting from a given action or inaction, foreseen or unforeseen. Risk can also be defined as the intentional interaction with uncertainty. Uncertainty is a potential, unpredictable, and uncontrollable outcome; risk is a consequence of action taken in spite of uncertainty.

Risk perception is the subjective judgment people make about the severity and probability of a risk, and may vary person to person. Any human endeavor carries some risk, but some are much riskier than others.

Definitions

The Oxford English Dictionary cites the earliest use of the word in English (in the spelling of risque from its Arabic original "رزق" ) which mean working to gain income gain and profit (see Wikipedia Arabic meaning ) as of 1621, and the spelling as risk from 1655. It defines risk as:

Risky (album)

Risky is the fourth studio album by Japanese rock band B'z. "Risky" sold 314,770 copies in its first week and 1,695,900 copies in total. It is the band's first studio album to break the million mark.

Risky was also the first of two collaborations with engineer Jason Corsaro, who has also worked with artists such as Duran Duran, The Power Station and Madonna.

The album spawned two singles, "Easy Come, Easy Go!" and "Itoshii Hitoyo Good Night…."

The album also produced the band's first (and, to date, only) official music video collection, Film Risky.

Track listing