A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family's assets into one single family-owned business partnership that family members own shares of. FLPs are frequently used as an estate tax minimization strategy, as shares in the FLP can be transferred between generations, at lower taxation rates than would be applied to the partnership's holdings. |||An FLP is different from a conventional trust, as family members actually own a share in a business. Shares can be gifted to family members over years, thus taking advantage of gift tax exemptions on an annual basis. The assets held in an FLP impact the level of estate tax savings that can be realized by using an FLP. In general, the more illiquid and complex the asset mix, the more difficult the FLP is to evaluate, and the larger the potential for estate tax savings.
A mentality characterized by a lack of individuality, causing people to think and act like the general population. This term is used in the investing world to refer to the forces that cause unsubstantiated rallies or sell-offs.
税务机关向人民法院申请强制执行已作出的税务处理决定的税务行政公文。税务处罚强制执行申请书是当事人对税务机关送达的税务处罚决定，逾期既不申请复议亦未提起诉讼，又不履行时，税务机关依据《中华人民共和国税收征收管理法》相应规定，申请人民法院给予强制执行而向法院送交的申请公文。当事人对税务机关的处罚决定不服的，可以在接到处罚通知之日起15日内向作出处罚的税务机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起15日内向人民法院起诉。当事人也可以在接到处罚通知之日起15日内直接向人民法院起诉。复议和诉讼期间，强制执行措施不停止执行。当事人对税务机关的处罚决定逾期不申请复议又不向人民法院起诉，也不履行的；或虽经复议，但对复议决定拒不执行，在法定期限内又不向人民法院起诉的，作出处罚决定的税务机关或作出复议决定的复议机关可以申请人民法院强制执行。申请人民法院强制执行税务机关作出的税务处罚决定，可以保障税务处理决定的有效实施，有利于增强税收法律的严肃性和税法实施的刚性，有利于从严打击税收违法犯罪，维护正常的税收秩序，促进公民自觉纳税意识的提高。
什么是多人比较法 多人比较法不是针对某一雇员的业绩进行评估，而是在多人之间进行比较，对不同业绩进行排名，根据名次，进行分配和奖励。这是一种相对的而不是绝对的衡量方法。 多人比较法的形式 多人比较法最常用的有三种形式：分组排序法(群体排序法)、个体排序法和配对排序法。 1、分组排序法（group order ranking） 分组排序法，要求评价者把员工按水准、表现、业绩等进行分组，并将小组进行排序。假设一位治理者拥有20名下属，假如排成5组，那么只能有4人排在前1/5，同样，也只有4人被派在次1/5，再次1/5，第四1/5，最末1/5等。 2、个人排序法(individual ranking) 个人排序法，要就评估者将员工按从高到底的顺序加以排列，因此只有1人可以是“最优的”。假如要对30位下属进行评价，第1名和第2名之间的差别就被假定为与第21名和第22名之间的差别是一样的。尽管某些员工的水平非常接近，以致可以将它们编入一个组中，但个人排序法并不考虑这种关系。 3、配对比较法(paired comparison) 配对比较法，使用这种方法，每个员工都一一与比较组中的其他每一位员工结对进行比较，评出其中的“优者”和“劣者”。在所有的结对比较完成后，将每位员工得到的“优者”数累计起来，就可以排列出一个总的顺序。这种方法确保每一位员工都与其他的所有人作对比。但当要评估的员工数相当多时，这种方法就不适用了。
A mutual fund with no limit on the annual operating expenses charged to shareholders. In a non-capped fund, the charges will always cover the cost of doing business, as no ceiling has been placed on the fees. Investors in non-capped funds do not have the luxury of knowing the maximum amount of fees chargeable by the fund. Since the expenses have no limits, investors are exposed to the risk of high fees, which would diminish their investment returns. The operating expenses of a mutual fund are expressed as a percentage of the total annual fees divided by the fund's average assets. Non-capped fund expenses are based on the before-reimbursement expense ratio, which includes both direct and indirect fees.
An option with an exercise price, or strike price, significantly below (for a call option) or above (for a put option) the market price of the underlying asset. Significantly, below/above is considered one strike price below/above the market price of the underlying asset. For example, if the current price of the underlying stock was $10, a call option with a strike price of $5 would be considered deep in the money. Watch: In The Money The most important characteristic of this type of option is its considerable intrinsic value, which is calculated by subtracting the strike price from the underlying asset's market price for a call option (and vice versa for a put option). As an option moves deeper into the money, the delta approaches 100% (for call options), which means for every point change in the underlying asset's price, there will be an equal and simultaneous change in the price of the option, in the same direction. Thus, investing in the option is similar to investing in the underlying asset, except the option holder will have the benefits of lower capital outlay, limited risk, leverage and greater profit potential.
什么是证券、期货投资咨询 证券、期货投资咨询是指从事证券、期货投资咨询业务的机构及其投资咨询人员为证券、期货投资人或者客户提供证券、期货投资分析、预测或者建议等直接或者间接有偿咨询服务的活动。 目录 1证券、期货投资咨询的内容 2申请设立证券、期货投资咨询机构的条件 3申请证券、期货投资咨询从业资格的审批程序 证券、期货投资咨询的内容 1.接受投资人或者客户委托，提供证券、期货投资咨询服务; 2.举办有关证券、期货投资咨询的讲座、报告会、分析会等; 3.在报刊上发表证券、期货投资咨询的文章、评论、报告，以及通过电台、电视台等公众传播媒体提供证券、期货投资咨询服务; 4.通过电话、传真、电脑网络等电信设备系统，提供证券、期货投资咨询服务; 5.中国证券监督管理委员会(以下简称中国证监会)认定的其他形式。 从事证券、期货投资咨询业务，必须依照规定，取得中国证监会的业务许可。未经中国证监会许可，任何机构和个人均不得从事各种形式的证券、期货投资咨询业务。 证券经营机构、期货经纪机构及其工作人员从事超出本机范围的证券、期货投资咨询业务，应当遵守中国证监会的规定。 申请设立证券、期货投资咨询机构的条件 申请证券、期货投资咨询从业资格的机构，应当具备下列条件： 1.分别从事证券或者期货投资咨询业务的机构，有五名以上取得证券、期货投资咨询从业资格的专职人员；同时从事证券和期货投资咨询业务的机构，有十名以上取得证券、期货投资咨询从业资格的专职人员；其高级管理人员中，至少有一名取得证券或者期货投资咨询从业资格； 2.有100万元人民币以上的注册资本； 3.有固定的业务场所和与业务相适应的通讯及其他信息传递设施； 4.有公司章程； 5.有健全的内部管理制度； 6.具备中国证监要求的其他条件。 证券经营机构、期货经纪机构应当符合上述条件，方可申请从事超出本机构范围的证券、期货投资咨询业务。其他从事咨询业务的机构，符合规定条件的，可以申请兼营证券、期货投资咨询业务。 申请证券、期货投资咨询从业资格的审批程序 申请证券、期货投资咨询从业资格的机构，按照下列程序审批： 1.申请人向经中国证监会授权的所在地地方证管办(证监会)提出申请，地方证管办(证监会)经审核同意后，提出初审意见； 2.地方证管办(证监会)将审核同意的申请文件报送中国证监会，经中国证监审批后，向申请人颁发业务许可证，并将批准文件抄送地方证管办(证监会)； 3.中国证监会将以公告形式向社会公布获得业务许可的申请人的情况。 申请证券、期货投资咨询从业资格的机构，应当提交下列文件： 1.中国证监会统一印制的申请表； 2.公司章程； 3.企业法人营业执照； 4.机构高级管理人员和从事证券、期货投资咨询业务人员名单及其学历、工作经历和从业资格证书； 5.开展投资咨询业务的方式和内部管理规章制度； 6.业务场所使用证明文件、机构通讯地址、电话和传真机号码； 7.由注册会计师提供的验资报告； 8.中国证监要求提供的其他文件。 证券、期货投资咨询机构的业务方式、业务场所、主要负责人以及具有证券、期货投资咨询从业资格的业务人员发生变化的，应当自发生变化之日起五个工作日内，向地方证管办(证监会)提出变更报告，办理变更手续。
An internet-based, government-regulated market that allows traders to perform hedging activities or speculate on specific economic events. Binaries and futures contracts are provided on different markets including commodities, currencies, employment, inflation and other economic indicators. HedgeStreet was developed to give the average investor the ability to profit from the outcomes of certain economic events. HedgeStreet benefits small investors by having small contract sizes at low prices. HedgeStreet is regulated by the Commodity Futures Trading Commission.
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