A U.S. law requiring a deduction from paychecks and income that goes toward the Social Security program and Medicare. Both employees and employers are responsible for sharing the FICA payments. |||FICA stipulates that there is a maximum that can be allocated to Social Security, while there is no maximum on what can go toward Medicare. once the maximum to Social Security is achieved, the contributor's FICA payment will not increase the Social Security portion but will continue to increase the contribution to Medicare. The amount of the FICA payment depends on the income of the contributor; the higher the income, the higher the FICA payment. If FICA states, for example, that 12.4% of your salary goes toward Social Security and 2.9% goes toward Medicare, half of the payment is made by you and the other half by your employer. This means you pay 7.65% (6.2% and 1.45%) of your income, while your employer pays the other 7.65%. Self-employed people, on the other hand, must pay the full amount, but half - which would represent the employer's half - is a deductible business expense.
One of two types of exchange-traded funds (ETFs) available for investors. Passive ETFs are index funds that track a specific benchmark, such as a SPDR. Unlike actively managed ETFs, passive ETFs are not managed by a fund manager on a daily basis. Watch: Active Vs. Passive ETF Investing Passive ETFs are similar to unit investment trusts (UITs) in that their portfolios are reset at regular intervals. They do not generate internal capital gains like actively-managed funds. However, they differ from UITs in that they can be bought and sold on an intraday basis. Passive ETFs will typically have much lower fees than those associated with their actively-managed counterparts.
A currency with a value that fluctuates as a result of the country's political or economic uncertainty. As a result of the of this currency's instability, foreign exchange dealers tend to avoid it. Also known as a "weak currency". |||Currencies from most developing countries are considered to be soft currencies. Often, governments from these developing countries will set unrealistically high exchange rates, pegging their currencies to a currency such as the U.S. dollar.
In futures contracts, the delivery point is the place where the commodity will be delivered; the chosen location will have an effect on the net delivery price/cost. The price of commodities differs by location due to the costs of transporting them from their source to the delivery point. Thus, in order to specify a single price of a commodity for contract purposes, the delivery point is an essential detail. The delivery point is most often set at major transportation hubs for the commodity. These places are popular as a matter of convention. For example, Cushing, Oklahoma is a popular delivery point for oil contracts. Meanwhile, the Henry Hub in Erath, Louisiana is a popular delivery point for natural gas contracts. The change in prices due to the delivery point is readily observable in gasoline prices. If you go on a road trip between cities, you will most often notice gradual changes in the average price of gasoline. Prices are lowest around major oil refining centers. Where gasoline must be delivered over a very long distance, prices will be considerably higher.
An anti-competitive bidding practice in which a market participant (or trader) offers an extremely high price for a small portion of a good. The name derives from the price curve of this practice, which resembles a hockey stick. This is considered to be a fraudulent practice of pushing up prices. Market participants submit offers at extremely high prices because they know that the demand for their good is sure to be high. A good example of this occurred during the California energy crisis of 2001. Energy traders knew that California would need all available power and would be willing to pay any price to get it.
一般来说，作为一个发展过程的信息化，至少包括三层含义：一是利用现代信息技术改造生产方式，大幅度提高劳动生产率；二是利用信息技术强化信息采集、处理、传输、存储和信息资源的使用，提高管理、监控、服务的效能；三是利用现代信息技术使管理方式发生根本性变革，影响和促进人类发展和进步。 根据信息化本身内涵和近几年税收信息化发展实践，我们认为税收信息化应定义为：是将信息技术广泛应用于税务管理，深度开发和利用信息资源，提高管理、监控、服务水平，并由此推动税务部门业务重组、流程再造、文化重塑，进而推进税务管理现代化建设的综合过程。这一定义至少应包含以下内涵：税收信息化是税务管理改革与信息技术运用相互结合和互相促进的过程，以技术创新为驱动，在税务管理中广泛地采用现代信息技术手段；税收信息化是个技术创新的过程，同时也是个管理创新的过程，将引发管理变革，推动建立与之相适应的人文观念、组织模式、管理方式和业务流程；税收信息化的核心在于有效利用信息资源，只有广泛采集和积累信息，迅速流通和加工信息，有效利用和繁衍信息，才能通过信息资源开发提高管理、监控、服务效能；税收信息化是以实现税务管理现代化为目标，它既是实现管理现代化的强大推动力，又是管理现代化有机的组成部分，因而税收信息化不仅包括税收征管业务的信息化，还应包括税务行政管理的信息化。
An organization created by the Federal Home Loan Bank Act of 1932 to increase the amount of funds available for lending institutions who provide mortgages and similar loan agreements to individuals. This system was created in response to the depressive economic conditions of the era, which had impaired the U.S. banking system. Also referred to as the "FHL Bank System". |||Having served its original objectives well, the FHLB system now primarily focuses on increasing the amount of loanable funds available for affordable housing and community development projects. It continues to have a material impact on housing and development financing, offering funds to member institutions at rates that are usually lower than commercially competitive prices.
什么是临时解雇 临时解雇也可称为暂时解雇，是指工作岗位暂时短缺，企业因此告诉雇员现在暂时没有工作岗位可提供，但是在有可能的情况下，企业愿意召回这些雇员。 临时解雇具备的条件 临时解雇具备下列三个条件: 1.没有工作岗位提供给要被解雇的雇员； 2.治理人员期望这种无工作状况是暂时的； 3.在有可能得到工作时，治理人员打算召回该雇员。 临时解雇与解雇是不同的，后者是雇佣关系的永久性断绝，而前者可能是暂时性的。 临时解雇的实施程序 一般说来，雇员在他们被雇佣的时候，就应该知道假如公司出现临时解雇情况的时候，谁会被首先解雇。一般应答应雇员利用他们的年资保留工作，资历是临时解雇的决策基础，资历最浅的雇员将最先被解雇。面对经常性的经营减速和临时解雇，雇主一般都会起草具体的程序，使雇员能利用他们的年资来保留工作。年资通常根据该雇员加入本组织的日期来计算，而不是根据其接手某一特定工作的日期来计算。有时公司还有职位接替程序:当高级职位被取消后，占据高级职位的雇员有取代低级职位雇员的权利。假如发生这种接替情况，公司雇员的构成将发生巨大变化。 临时解雇的召回程序 在这样一个迅速变化的环境中，有时候也需要召回被临时解雇的雇员。不管公司中有没有工会组织，都应该认真制定临时解雇的召回程序。同样，资历也是召回被临时解雇的雇员的基础。一般说来，具有最高资历的雇员应该被首先召回。当然，公司也可以考虑以其它因素为召回雇员的标准，如:劳动生产率。不过，以劳动生产率为基础需要治理者认真、公正地确定劳动生产率，雇员也应该对自己及同事的生产率水平了如指掌。无论以什么为标准，公司都应该在临时解雇之前，准确地核定资历和生产率，这是很重要的。 尽管从理论上说，临时解雇是临时的，但是临时解雇与解雇一样，当事人都失业了。由于竞争的残酷和激烈，许多公司都以大规模的暂时解雇来精简机构。 临时解雇范例 对于很多呼叫中心来说，“临时解雇”是经常发生的。在一些外包型的呼叫中心里，“临时解雇”主要是项目进行过后，新项目没有到，或者新项目的技能要求不同而把以前的客服代表辞退。然而，在这种情况下，这些员工还可以成为呼叫中心的储备人员，当呼叫中心项目需要时，还是有可能再召回这些员工。
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