Income that is received as a tax-free distribution by one company in the U.K. from another. This income is typically tax-free to the receiving firm and is usually distributed in the form of a dividend. Franked investment income was introduced in the interest of avoiding double taxation of corporate income. If ABC company pays franked investment income to XYZ company, XYZ company does not have to pay tax on the income. This is because the tax was assessed on ABC company before the income was paid. In essence, the tax paid on this income is also attributed to the receiving firm.
A buzzword that refers to a retail firm's comparable same-store sales. Comps compare the degree of revenue growth/decline that a firm's stores achieve relative to their sales in previous years. Sales numbers from stores that have been operating for more than a full year are used in the comparison. The metric can be used by investors to help determine what portion of new sales has come from sales growth and what portion from the opening of new stores. Comps are usually released by companies on a monthly basis. Also known as "comparable same-store sales." Taobiz explains Comps For example, if XYZ Corp.'s comps for May 2007 are up 10%, this means that each of XYZ's stores, on average, earned 10% more revenue than during May 2006. Analysts typically like to hear that a firm's comps are rising each period, because this is a good indication that the firm's consumers are willing to pay more for goods compared to the previous period and/or to come to the store more often (and spend more or less the same amount). The key is that the firm is seeing an increase in revenue without resorting to opening new stores.
An attitude found in some organizations that occurs when several departments or groups do not want to share information or knowledge with other individuals in the same company. A silo mentality reduces efficiency and can be a contributing factor to a failing corporate culture. Managers of successful firms spend a lot of their time trying to ensure that information flows freely between departments to ensure that all aspects of the company are functioning effectively. Contemporary management views suggest that the silo mentality mindset must be broken in order for employees to remain motivated and be happy to come to work. Efficient companies promote the sharing of information in an attempt to let the combination of groups function as a team.
A security that sells like a stock on the major exchanges and invests in real estate directly, either through properties or mortgages. REITs receive special tax considerations and typically offer investors high yields, as well as a highly liquid method of investing in real estate. Equity REITs: Equity REITs invest in and own properties (thus responsible for the equity or value of their real estate assets). Their revenues come principally from their properties' rents. Mortgage REITs: Mortgage REITs deal in investment and ownership of property mortgages. These REITs loan money for mortgages to owners of real estate, or purchase existing mortgages or mortgage-backed securities. Their revenues are generated primarily by the interest that they earn on the mortgage loans. Hybrid REITs: Hybrid REITs combine the investment strategies of equity REITs and mortgage REITs by investing in both properties and mortgages. |||Individuals can invest in REITs either by purchasing their shares directly on an open exchange or by investing in a mutual fund that specializes in public real estate. An additional benefit to investing in REITs is the fact that many are accompanied by dividend reinvestment plans (DRIPs). Among other things, REITs invest in shopping malls, office buildings, apartments, warehouses and hotels. Some REITs will invest specifically in one area of real estate - shopping malls, for example - or in one specific region, state or country. Investing in REITs is a liquid, dividend-paying means of participating in the real estate market.
什么是品牌写真 品牌写真（Brand Print）就是关于消费者与品牌之间存在的独特关系的一种生动的陈述，是关于品牌存在理由的最根本的绝对真理。 简单地说，品牌写真就是要了解有关品牌的核心真相（core truths）及精神（spirit），作出品牌DNA（基因）的陈述。它以知觉和态度为基础，来自于品牌检验中的闪光点。 品牌写真是简明的：品牌写真在长度上可以是一段或两段话，但最好的是可以压缩为一句句子或短句。 品牌写真是真实际的：不要试图去虚构你理想中的品牌，或虚构你喜欢的品牌的某些方面。品牌写真的运用 品牌写真是一种工具，不是装饰品。那么，我们如何使用一幅品牌写真呢？ 首先，理解一幅品牌写真能够提供什么是十分重要的。品牌写真是一块试金石：测试我们在品牌名称下所做的每件事，以及围绕品牌我们是如何表现的。品牌写真为代理商和客户在发展和评价所有的营销传播方案时，提供了一种清晰的行路指示，减少了幻想和主观性。 更特别的，品牌写真成了简报会议（Briefing）和评价创意工作的一个重要的附加文件以及简介过程的中心部分。它有效地代替了创意简报中老一套的“态势与特性”陈述，而提供给了创意团队一种更微妙、更多彩的关于消费者/品牌关系性质的描述。 同时，品牌写真提供了任何创意工作展开的思考点。品牌写真释例 1、宝马（BMW）： 宝马是超驾驶机器；充满男子汉气概，没有丝毫的笨重和古板，驾驶宝马赋予驾驶者以控制感和力量感； 宝马的内涵是秩序与和谐；它是精密准确的汽车；它光亮的车身下，蕴藏着无限的动力，一触即发； 能够拥有宝马是对车主成功地位的肯定，因为并非人人可以享受这份荣耀， 这一点从来不会公开宣传，但宝马车主都知道这点；宝马是驾驶的乐趣；驾驶一辆工程设计的杰作。 2、IBM： IBM是信息时代的基石、改造我们生活的拉力......IBM站在全球发展的高度， 兼顾人性化需求的温和、积极，甚至偶尔也会自嘲一番； 轻轻一触，它就能把任何人变成拥有科技魔力的用户；它提供了“四海一家的解决之道”。
净额交收原则又称差额清算，就是在一个清算期中，对每个证券经营机构价款的清算只计其各笔应收应付款项相抵后的净额；对证券的清算计每一种证券应收应付相抵后的净额。差额清算方式的主要优点是可以简化操作手续，提高清算效率。
A grouping of equities, indexes or other factors combined in a standardized way, providing a useful statistical measure of overall market or sector performance over time. Also known as a "composite index". Taobiz explains Composite Usually, a composite index has a large number of factors which are averaged together to form a product representative of an overall market or sector. For example, the Nasdaq Composite index is a market capitalization-weighted grouping of approximately 5,000 stocks listed on the Nasdaq market. These indexes are useful tools for measuring and tracking price level changes to an entire stock market or sector. Therefore, they provide a useful benchmark against which to measure an investor's portfolio. The goal of a well diversified portfolio is usually to outperform the main composite indexes.
Slang referring to young dotcom entrepreneurs in their 20s and 30s who found themselves suddenly rich due to stock options from their Silicon Valley Internet companies. With the dotcom boom and the rise in stock price of many different high-tech companies, many people working in or associated with Silicon Valley quickly found gains in wealth.
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