EMG - Electromyogram Electromyography (EMG) is an electrodiagnostic medicine technique for evaluating and recording the electrical activity produced by skeletal muscles. EMG is performed using an instrument called an electromyograph to produce a record called an electromyogram. An electromyograph detects the electric potential generated by muscle cells when these cells are electrically or neurologically activated. The signals can be analyzed to detect medical abnormalities, activation level, or recruitment order, or to analyze the biomechanics of human or animal movement. In Computer Science, EMG is also used as middleware in gesture recognition towards allowing the input of physical action to a computer as a form of Human-computer interaction.
FCCB - Foreign Currency Convertible Bond Foreign currency convertible bonds (FCCBs) are a special category of bonds. FCCBs are issued in currencies different from the issuing company's domestic currency. Corporates issue FCCBs to raise money in foreign currencies. These bonds retain all features of a convertible bond, making them very attractive to both the investors and the issuers. These bonds assume great importance for multinational corporations and in the current business scenario of globalisation, where companies are constantly dealing in foreign currencies. FCCBs are quasi-debt instruments and tradable on the stock exchange. Investors are hedge-fund arbitrators or foreign nationals. FCCBs appear on the liabilities side of the issuing company's balance sheet. Under IFRS provisions, a company must mark-to-market the amount of its outstanding bonds. The relevant provisions for FCCB accounting are International Accounting Standards: IAS 39, IAS 32 and IFRS 7. FCCB are iss