minority interest

(noun)

In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation.

Related Terms

Examples of minority interest in the following topics:

  • Strict Scrutiny

    • Strict scrutiny is applied by judges in these cases because they give preferential treatment to a class of citizens--racial minorities.
    • The program must be justified by a compelling governmental interest.
    • An example of a compelling governmental interest would be national security.
    • Whether or not the state has a compelling governmental interest in the incorporation of minority students in places of public education is a key question in any affirmative action case coming before the court.
    • For example, even if the court found that states had a compelling governmental interest in incorporating minority students, the state would have to demonstrate that its program only incorporated eligible candidates.

  • The Diversity Debate

    • Should public schools go out of their way to attract minority students?
    • Does the government have a serious interest in the balancing of racial populations in education?
    • The Court ruled that school segregation stunted the educational development of minority children.
    • In affirmative action programs, the state goes beyond ensuring de jure equality for racial minorities in public education and makes strides to create conditions for de facto equality.
    • They perceive little correlation between racial diversity in the classroom and increased performance by minority students.

  • Jazz and "Dorian Minor"

    • One of the most useful of these is the scale based on the dorian mode, which is often called the dorian minor, since it has a basically minor sound.
    • Like any minor scale, dorian minor may start on any note, but like dorian mode, it is often illustrated as natural notes beginning on d.
    • Comparing this scale to the natural minor scale makes it easy to see why the dorian mode sounds minor; only one note is different.
    • (See Beginning Harmonic Analysis for more about how chords are classified within a key. ) The student who is interested in modal jazz will eventually become acquainted with all of the modal scales.
    • Any scale with this interval pattern can be called a "dorian minor scale".

  • Intervals

    • More commonly for tonal music, we are interested in the number of steps on the diatonic (major or minor) scale.
    • Note that some generic intervals can be augmented, perfect, or diminished, and other intervals can be augmented, major, minor, or diminished.
    • There is no generic interval that can be both major/minor and perfect; if it can be major or minor, it cannot be perfect, and if it can be perfect, it cannot be major or minor.
    • Again, take C4–E4 (major third) and E4–C5 (minor sixth).
    • Lastly, the major interval inverts into a minor, and vice versa.

  • Relative Minor and Major Keys

    • Each minor key shares a key signature with a major key.
    • A minor key is called the relative minor of the major key that has the same key signature.
    • These useful accidentals are featured in the melodic minor and harmonic minor scales.
    • For example, C minor has the same key signature as E flat major, since E flat is a minor third higher than C.
    • C minor is the relative minor of E flat major.

  • Dividing the Octave into Scales

    • The octave was named by musicians who were more interested in how octaves are divided into scales, than in how their frequencies are related.
    • (Please see Major Keys and Scales (Section 4.3), Minor Keys and Scales (Section 4.4), and Scales that aren't Major or Minor (Section 4.8) for more about this. )
    • Whether it is a popular song, a classical symphony, or an old folk tune, most of the music that feels comfortable and familiar (to Western listeners) is based on either a major or minor scale.
    • The other notes in the chromatic scale are (usually) used sparingly to add interest or to (temporarily) change the key in the middle of the music.
    • For more on the keys and scales that are the basis of tonal music, see Major Keys and Scales (Section 4.3) and Minor Keys and Scales (Section 4.4).

  • Harmonic and Melodic Minor Scales

    • All of the scales above are natural minor scales.
    • They contain only the notes in the minor key signature.
    • Melodies in minor keys often use this particular pattern of accidentals, so instrumentalists find it useful to practice melodic minor scales.
    • Listen to the differences between the natural minor (http://cnx.org/content/m10856/latest/tonminnatural.mp3), harmonic minor (http://cnx.org/content/m10856/latest/tonminharmonic.mp3), and melodic minor (http://cnx.org/content/m10856/latest/tonminmelodic.mp3) scales.
    • Rewrite each scale from Figure 4.23 as an ascending harmonic minor scale.

  • Health Disparities

    • Of particular interest to sociologists are the differences in health and quality of health care across racial, socioeconomic, ethnic, gender, and sexual groups.
    • Minorities also have higher rates of cardiovascular disease, HIV/AIDS, and infant mortality than whites, which suggests the lack of preventative services and education in predominantly racial minority neighborhoods and schools may play an important role.
    • 2) From the barriers certain minority groups encounter when trying to enter into the health care delivery system.
    • 3) From the quality of health care different minority groups receive.
    • Minority groups in the United States lack insurance coverage at higher rates than members of dominant groups.

  • Regents of the University of California v. Bakke

    • Bakke said that his interest in medicine began while serving in Vietnam and increased at NASA, as he had to consider the problems of space flight for the human body.
    • Bakke sued the Regents of the University of California based on the fact that these 16 seats were off limits for him based on race and that minorities had been admitted to fill these 16 seats with lower academic scores than Bakke.
    • There were two main issues before the Court: 1) Was it illegal and unconstitutional under Section VI of the Civil Rights Act of 1964 for Bakke's to be excluded from consideration in UC Davis Medical School special admissions program for minorities?
    • UC Davis maintained that the program had originally been developed to 1) reduce the historic deficit of traditionally disfavored minorities in medical schools and the medical profession, 2) counter the effects of societal discrimination, 3) increase the number of physicians who will practice in under served communities, and 4) obtain the educational benefits that flow from a racially diverse student body.
    • In other words, the state could enact programs that preference the applications of minority candidates in the name of campus diversity, but could not reserve a certain number of seats for minority applicants and use an entirely different admissions process.

  • Minorities, Women, and Children

    • Minorities, women, and children are often the target of specific social policies.
    • Minorities, women, and children are often the target of specific social policies.
    • One major, particularly controversial policy targeting minority groups is affirmative action.
    • The Civil Rights Movement attempted to increase rights for minorities within the U.S.
    • Discuss government social policy toward minorities, women and children in the United States