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Label: Etichetta.
A piece of paper or other material fixed to something which gives information about what it is, where it is to go, who owns it, etc.

(To) Label: Etichettare, classificare.
To describe as belonging to a particular kind or class.

LAN: Rete locale.
A Local Area Network that depicts any computer network technology that operates at high speed over short distances (up to a few thousand meters). A LAN may refer to a network in a given department or within a given firm or campus. It differs from computer networks that cross wider geographic spaces such as those networks on a WAN network. A LAN does not use the public arteries of the Internet like Intranets.

Landmark: Punto di riferimento, contrassegno, pietra miliare.
An easily recognisable object by which one can tell one's position; an important point in a person's life, in the development of knowledge, etc.

(To) Launch: Lanciare.
(1) Introducing a new product to market, including advertising, promotion and distribution; sometimes also includes some amount of product design and manufacture.
(2)To start a program.

Law Lords: Lord che costituiscono la suprema corte di giustizia.
(Lords of Appeal in Ordinary) are senior judges, or other holders of high judicial office, who are given life peerages, in order to carry out the judicial work of the House of Lords as the highest Court in the Land.

Layman: Profano, non “addetto ai lavori”.
A person who is not trained in a particular subject or type of work, especially compared with those who are.

Lay-out: Impaginazione, disposizione nella pagina, struttura.
It is the general format of a Business Letter, you will follow. Because a business letter is an effective way to communicate a message, its format should allow readers to quickly grasp information. Information should stand out to readers as they scan the document.

Lead: Guida.
A guiding suggestion or example; a position ahead of all others.

Leadership: Comando, guida.
Those who hold the positions of power in a party, government, legislature, etc.; the ability to lead-not only to be able to manage people and institutions, but to show others a path and inspire them to want to follow it. Societies going through periods of uncertainty often bemoan the lack of leadership, and long for a "strong leader," but in many cases they get more than they bargained for-dictators of all stripes may be "strong leaders" but that doesn't mean that they leave their societies better than they found them.

Lease: Locazione.
A contract between the owner (lessor) and the tenant (lessee) stating the conditions under which the tenant may occupy or use the property.

Leased line: Linea dedicata.
A permanent telephone connection between two points set up by a telecommunication common carrier. Typically, leased lines are used by businesses to connect geographically distant offices. Unlike normal dial-up connections, a leased line is always active. The fee for the connection is a fixed monthly rate. The primary factors affecting the monthly fee are distance between end points and the speed of the circuit. Because the connection doesn't carry anybody else's communications, the carrier can assure a given level of quality.

Left-wing: Di sinistra.
On the left of the political spectrum. The term can include communism, socialism, or liberalism. It originated in the seating arrangements in nineteenth century European parliaments, where the conservatives would sit on the right side of a semi-circle (as seen from the point of view of the presiding officer, often the king) and the socialists on the left. The more radical the group, the further to the left they sat.

Legacy system: Computer systems used by businesses that are almost impossible to replace. These can be PC based systems.

Legacy: An adjective that refers to technology associated with old corporate programs, such as those on mainframes. Increasingly used as a put-down, the opposite of cutting edge.

Legislation: Legislazione.
Laws enacted by a legislature; also the process of making laws.

Legislature: Potere legislativo.
The branch of government that is responsible for making laws. In the U.S., as laid down by the constitution, only Congress can make laws.

(To) Lend: Prestare.
In business, the process whereby the owner of money allows use of the money by another person or business in exchange for payment of a fee, called interest.

Letter of enquiry: Lettera di richiesta di informazioni.
A letter of enquiry is a detailed letter, sent to a company, which asks for information on one or more of their products. It usually asks for the price and delivery details and gives full information – called specification – on what the buyer requires.

Letterhead: Intestazione di carta da lettera, carta intestata.
They are printed with the firm's name and address, telephone, e-mail address and fax numbers, plus any legal information required for a limited company, such as the registered number, registered office and directors' names.

Letters of credit: Lettere di credito.
A document issued by a bank guaranteeing payment of a customer's debt up to a set amount over a set period of time. Letters of credit are used extensively in international trade.

Leveraged buyout (LBO): Rilevazione con capitale di prestito.
The purchase of a company using borrowed money. Usually the buyer secures the loan with the assets of the company to be purchased.

Liabilities: Passività, passivo.
Anything owed by a person or company.

Liability: Responsabilità, obbligazione, passività.
The amount owed to another by a business or an individual. Characteristics: 1) represents a transfer of assets or services at a specified or determinable date; 2) the firm or individual has little or no discretion to avoid the transfer; 3) the event causing the obligation has already occurred. Liabilities are often divided into classes: short-term that are due to be paid in less than one year, and long-term that are due to be paid over a period of more than one year. In accounting, liabilities are listed on the right hand side of a balance sheet statement showing the debts of the business owed to others. As opposed to things owned (assets) or equity by the owner.

Liaison: Collegamento, legame.
Communication, contact and linking between people or groups.

Liberal: Progressista.
In the U.S. political spectrum, “liberals” are said to be slightly left-of-center or somewhat left-of-center. Of the two main political parties, the Democrats are thought to be more liberal, as the term is currently defined. “Political” liberals tend to favor greater federal power to remedy perceived social inequities; “cultural” liberals tend to support a woman's right to choose when to give birth, as well as feminism, homosexual rights, and similar freedoms of personal choice and behavior.

Life peer: Lord a vita.
The Life Peerages Act 1958 was a significant reform that affected the House of Lords. The Act allowed both men and, for the first time, women to sit and vote in the House of Lords for their lifetime only. The Life Peerages Act altered the composition of the House of Lords because it introduced more people from different professions, and more women. Before the Act the House of Lords had been made up exclusively of Hereditary Peers, who were usually men from a narrow section of the population. A Life Peer differs from a Hereditary Peer in that the receiver cannot pass the title on to his or her children. Although Life Peers are appointed by the Queen, it is the Prime Minister who nominates them.

Limited liability company: Società a responsabilità limitata.
A type of corporation that is owned by a limited number of shareholders in a small business. Although laws differ among the states, characteristics usually include: a board of directors is not required, transfer of shares is restricted and shares are usually evidenced only by notation on the register instead of certificates.

Limited partner: Socio accomandatore, accomandante.
An owner in a limited partnership who's liable only up to the amount of money invested.

Limited partnership: Società in accomandita semplice.
An organization consisting of a general partner and one or more limited partners. The general partner may have little or no investment, organizes the partnership, manages the day-to-day operation, controls the operation and collects a management fee, income and capital gains. The limited partner(s) bear the largest share of the invested capital and receive income, capital gains and tax benefits. The limited partner(s) cannot participate in control of the business.

Line of credit: Linea di credito.
A moral commitment by a bank to make loans to a particular borrower (usually a company). The borrower is allowed to borrow at any time up to a specified limit. A line of credit is not a legal commitment, yet the maximum amount, the fee, the interest rate and time period are specified. As opposed to a contractual loan commitment. Also called bank line. Liquid an abundance of cash or cash equivalents; easily converted to cash or cash equivalents.

Link word: Connettore.
A word which connects two sentences clauses or phrases.

Links: Collegamenti.
These are the hypertext connections between Web pages. This is a synonym for hotlinks or hyperlinks.

Liquid capital: Capitale liquido.
Assets in the form of money or those easily converted into money.

(To) Liquidate: Liquidare, realizzare.
To remove a debt by repaying it. To convert into cash. In a case such as bankruptcy, it may be necessary to sell material assets to obtain cash to pay the amount due.

Liquidity: Liquidità.
The possession of sufficient liquid assets to discharge current liabilities.

List structure: Elenco strutturato. Scaletta.
A way of summing up information using a set of words written one below the other in a structured way so that one can remember them better.

Literary texts: Testi letterari.
They include the broad range of texts that reflect and interpret individual and social life, whether it be real or imaginary. Literary texts use language in a way that moves it beyond the concrete representational and functional modes of language.

(To) Load: Caricare.
(1) To install. For example, to load a disk means to mount it in a disk drive. (2) To copy a program from a storage device into memory. Every program must be loaded into memory before it can be executed. Usually the loading process is performed invisibly by a part of the operating system called the loader. You simply enter the name of the program you want to run, and the operating system loads it and executes it for you. In networking, load refers to the amount of data being carried by the network.

Loading: The transfer of funds from a demand deposit account in a bank to an online account (e.g. a Cyber-Cash demand deposit account) so that the funds can be sent over the net to another company or individual.

Loan repayment: Estinzione di un prestito.
Total satisfaction of a debt; payment in full. In business, the property loaned is most often money. In a money loan, the borrower (user of the property) promises to repay the money to the lender (owner of the property) under specified conditions, i.e., for a specified period of time or at intervals over a period of time and with interest. The documentation of the promise is called a promissory note when the property is money.

Loan: Prestito, mutuo.
Money owed to another person or business, such as a bank. In business, a transaction wherein the owner of a property allows another party to use the property. The user customarily promises to return the property after a specified period. Use can be free or conditional on payment of money or barter. See also debit. Loan agreement a document that states limitations and authorized actions as long as money is owed to (usually) a bank. A loan agreement may place restrictions on the owner's salary, dividends, amount of other debt, working capital limits, sales, the number of additional personnel or other factors.

(To) Locate: Localizzare, individuare.
To find the position of someone or something; to find someone you are looking for.

Log file: A file which records many activities on a server, counting the number of times each event took place. Among other measurements, Web server log files typically record each time a page on a Web site is requested, when it was requested, the type of browser that requested the page, whether the visitor was visiting the site or page for the first time or a repeat visitor, and possibly the domain name of the user who requested the page. Traffic analysis software can operate on log files to determine how successful the Web site is and suggest ways the Web site might be improved.

Log on: To sign on to a computer system.

Login: This is the term for the process of actually gaining access to the resources on a particular computer, normally this is done by entering a user name and a password.

Logoff: The process of actually ending your access to a particular computer.

Long distance call: Telefonata interurbana.
Telephone call made over a long distance.

Long term debt: Debito a lungo termine.
A liability due in a year or more, such as a mortgage, note or bond, as shown on a balance sheet. Interest and partial principal may be repaid in periodic payments, such as a mortgage. Or interest may be paid periodically over the term of the loan, as a bond, with the principal amount paid at maturity.

Loop: Ciclo.
A set of statements in a program executed repeatedly, either a fixed number of times or until a specified condition is true or false.

Low touch: Goods such as books, computers and CDs which can be bought without being seen or actually touched.

Lurker: Osservatore silenzioso.
Someone who reads postings on a mailing list or usenet newsgroup but does not participate in the "discussion" by posting messages of his/her own. New users are cautioned to “lurk before they leap” so they can get a feel for a discussion area before contributing.

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