Tunneling

The word tunneling (also spelled tunnelling) has more than one meaning.

The literal meaning is the digging of tunnels.
In physics, quantum tunneling is the quantum-mechanical effect of transitioning through a classically-forbidden energy state.
In computer networking it means the transmission of one data protocol encapsulated in another. This technique is often used together with encryption.
Tunnelling has been recently adopted as a colloquial for defrauding commited by company's own management or major shareholders; see Tunneling (fraud).

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