Finance is a major part of business activity that includes the origination, marketing, and management of cash and money substitutes through a variety of capital accounts, instruments, and markets created for transacting and trading assets, liabilities, and risks. Finance is intellectualized, structured, and regulated by a complex system of power relations within political economies across state and global markets. Finance is both art (e.g. product development) and science (e.g. measurement), although these activities increasingly converge through the intense technical and institutional focus on measuring and hedging risk-return relationships that underlie shareholder value.