The sale of a good or service to a charitable organization for less than the fair market value of the good or service received.Bargain sales are often used by donors who wish to make a charitable donation to an organization in a form other than cash. In some cases, the property transferred is exchanged for other similar property of lesser value, and the difference is considered a gift. If the property being sold has appreciated in value, the cost basis must be divided proportionately between the portion of the property that is actually sold and the remainder that is donated. The gain on the portion of the property that is sold must then be reported as income. The donation portion is written off, within the limits of charitable contributions for appreciated property.
A type of stock initial public offering (IPO) that trades below the original offering price to the market within the first few months after trading begins. A break issue can be the result of poor market conditions as a whole, industry concerns or lack of demand in the new issue itself. Taobiz explains Break Issue If several IPOs drop below their original offering price in a short period of time, private companies looking to go public (and the underwriters looking to take them there) may delay their security filings, as investor demand would be deemed low. Any one IPO will rise or fall on its own merits, but a trend of poor performance may signal that the timing just isn't right to make a company public. Break issues also can be the result of a venture-capital firm hoping to quickly cash-out of one or more of their portfolio investments before the company is mature enough to be a public issue.
经济管理主体 经济管理主体 经济管理主体,这里所讲的经济法主体的涵义是广义上的经济法主体即经济法律关系主体，这些主体中有相当一部分不是依据经济法设立的，但是由于他们至少有几种能力、地位、组织等是由经济法进行调整的，所以认为是广义上的经济法主体.按照其在该经济法律关系中所处地位的不同，经济管理主体和被管理主体(市场主体)构成了两类最基本的划分: 经济管理主体——即国家机关（行使经济管理职权的各级国家机关）从横向上看，作为经济管理主体的国家机关包括行政机关和权力机关；从纵向上看，经济法管理主体应包括中央和地方机关；从地方机关的级别上看，经济法管理主体应包括所有级别的地方机关；从行政机关内部来看，经济法管理主体应包括人民政府及下属的经济管理职能机关和部门性管理机关.国家机关作为一国范围内社会公共利益的代表者，成为经济管理主体根源于单纯市场调节的不足，是经济协调发展的需要。国家调节具有局限性：国家并非总是社会公共利益的代表，公职人员可能违背自己的宗旨而损害社会公共利益；国家面对新的社会需求和发展机会反应迟钝，显得保守；由于国家垄断了公共产品的供给，效率低下，成本高。
A formal definition of metropolitan areas established by the Office of Management and Budget, a division of the U.S. Government. Metropolitan statistical areas serve to group counties and cities into specific geographic areas for the purposes of a population census and the compilation of related statistical data. |||An earlier version of metropolitan statistical areas were known as standard metropolitan statistical areas (SMSAs). Modern MSAs are configured to represent contiguous geographic areas with a relatively high density of human population.
价格定位概述 现代企业的价格定位是与产品定位紧密相联的。所谓价格定位，就是营销者把产品、服务的价格定在一个什么样的水平上，这个水平是与竞争者相比较而言的。价格定位一般有三种情况：一是高价定位，即把不低于竞争者产品质量水平的产品价格定在竞争者产品价格之上。这种定位一般都是借助良好的品牌优势、质量优势和售后服务优势。二是低价定位，即把产品价格定得远远低于竞争者价格。这种定位的产品质量和售后服务并非都不如竞争者，有的可能比竞争者更好。之所以能采用低价，是由于该企业要么具有绝对的低成本优势，要么是企业形象好、产品销量大，要么是出于抑制竞争对手、树立品牌形象等战略性考虑。三是市场平均价格定位，即把价格定在市场同类产品的平均水平上。价格定位的变化 企业的价格定位并不是一成不变的，在不同的营销环境下，在产品的生命周期的不同阶段上，在企业发展的不同历史阶段，价格定位可以相机而灵活变化。例如，长虹彩电在１９９６年采取的大幅度降价措施，就是对价格的重新定位，从而大大提高了市场占有率，并有力地抑制了竞争对手。由此可见，现代市场上的价格大战实质上就是企业之间价格定位策略的较量。价格定位的依据 （1）定价的目标： ·以扩大市场份额为目标，宜采用较低的价格 ·以质量领先或主要经营高档品牌服装，宜定较高额价格 ·以规避竞争为目标，宜采用随行就市的定价方式 ·以渡过企业经营困境，宜采用成本定价（一般高于可变成本）的方式 (2)市场需求 即消费者对价格的接受程度，市场需求决定了定价的上限，一般而言，服装产品的定价就以企业所能获得最大利润为准，而非最高利润率，否则顾客采购量不足会影响企业的利润。 (3)企业经营的成本 企业经营的总成本分为变动成本与固定成本，服装店的固定成本主要是店内设备的投资与房产的投资(或房租)，总固定成本与产品的销量无关，但单位固定成本与产品的销量成反比。服装店的可变成本主要表现为服装得采购成本、员工的工资、水电费等。产品的可变成本决定了产品价格的底限，当企业处于经营困境时，价格可以定于固定成本之下，可变成之上，以求清除库存，加快自己回笼，渡过困难时期。 (4)国家有关政策或生产企业的特点要求
A phrase commonly used in personal finance and retirement planning literature that means to automatically route your specified savings contribution from each paycheck at the time it is received.Because the savings contributions are automatically routed from each paycheck to your investment account, this process is said to be "paying yourself first"; in other words, paying yourself before you begin paying your monthly living expenses and making discretionary purchases. This simple system is touted by many personal finance professionals and retirement planners as a very effective way of ensuring that individuals continue to make their chosen savings contributions month after month. It removes the temptation to skip a given month's contribution and the risk that funds will be spent before the contribution has been made.Regular, consistent savings contributions go a long way toward building a long-term nest egg, and some financial professionals even go so far as to call "pay yourself first" the golden rule of personal finance.
Many banks charge nominal fees for various services, such as requesting a deposit slip or counter check or notarizing a document. Bank fees generally constitute a major portion of revenue for the bank, particularly for regional and local branches. Bank fees are usually nondeductible, except for annual custodial fees charged by the bank for IRA accounts. Even checks that are used for tax records are nondeductible, unless the checks are written from a money market account with limited check-writing privileges, and violation of this privilege results in forfeiture of the account's money market status.
A momentum indicator that is used to determine the conviction in a current trend by analyzing the price and volume of a given security. The MFI is used as a measure of the strength of money going in and out of a security and can be used to predict a trend reversal. The MFI is range-bound between 0 and 100 and is interpreted in a similar fashion as the RSI. The money flow index is calculated by using the following formula:Typical Price = (High + Low + Close) / 3Money Flow = Typical price * VolumeMoney Ratio = Positive Money Flow/Negative Money FlowNote: Positive money values are created when the typical price is greater than the previous typical price value. The sum of positive money over the number of periods used to create the indicator is used to create the positive money flow - the values used in the money ratio. The opposite is true for the negative money flow values.Money Flow Index = 100 - (100/ (1 + Money Ratio)) |||The money flow index is similar to the relative strength index (RSI). The fundamental difference is that the MFI also accounts for volume, whereas the RSI only incorporates price. Many traders watch for opportunities that arise when the MFI moves in the opposite direction as the price. This divergence can often be a leading indicator of a change in the current trend.
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