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A comprehensive numerical plan for the allocation of resources to achieve corpo-

rate goals and objectives. It is a statement of expected results expressed in numerical terms.

It determines what resources should be expended by whom and for what (planning) and what resources are being expended where, by whom, and for what (control). 2.In project management, the financial or resource con- straints under which a project will be carried out, typically divided into resource require- ments for major tasks or materials, equipment, travel, and so on.

budget chart In meeting management, an estimate of total revenues and expenditures divided into subject categories and used to project cash needed to meet expenses on spe- cific dates. Also called cash flow chart and phased budget.

budget resolutions Set out annually in gen- eral terms by the Congress, the amounts of revenues and expenditures the federal govern- ment will receive and spend in a fiscal year.

They are binding only on the Congress. Con- gressional authorization and appropriation committees have the discretion to change pro- posals in the budget resolution as long as the spending and reduction targets are met. Actual funding is provided by appropriations bills orreconciliation bills.

buffet 1. Self-service: a type of meal service whereby food is presented on a table and guests serve themselves. Popular for receptions, refreshment breaks, and continental breakfasts when time is limited and networking is desired.

2.Served: a type of meal service whereby most of the food is displayed on a table and certain items, such as meats, are carved and/or served by chefs or waitpersons.

bug An error or malfunction in computer soft- ware that causes it to yield incorrect results.

building block curricula Standard 1- or 2-week training programs required of employees prior to assignment or promotion to new or more responsible positions. Typi- cally there is a block for first-line supervisors, another for middle mangers, and another for executives.

building-occupant survey A survey designed to explore employee concerns about the work environment, such as air quality, building noise, lighting, office noise, and thermal com- fort. Undertaken to increase worker produc- tivity, demonstrate management’s interest in employee well-being, and avoid lawsuits.

bulky article charge In employee relocation, a charge to the moving customer to move an item that takes up excessive van space. The item must be specifically listed in the tariff for the charge to apply. Such items include motorcycles, farm equipment, mowers, sheds, and grandfather clocks.

bulletin board system or service (BBS) In telecommunications and on the Internet, a

bull market 76 Bureau of Immigration and Customs

system in which messages are “posted” for subscribers to elicit responses using a modem. Files can be sent from the user’s computer to the other system (uploaded) or copied from the remote system into the user’s system (downloaded).

bull market A market that gains value for an extended period of time, often several years.

The opposite of a bear market.

Donald Bullock Memorial Dissertation Award An award presented annually by the American Society for training and Devel- opmentin recognition of the outstanding dis- sertation in human resource development.

Candidates must be nominated by their com- mittee chair for a degree granted between July 1 and June 30 of the preceding year. The study must fall within one of the following areas:

(1) training and development; (2) work design; (3) organization development/learn- ing; (4) human resource planning; (5) employee assistance; or (6) career develop- ment. Selected by an awards committee. Con- tact:ASTD National Awards Program, 1640 King St., Box 1443, Alexandria, VA 22313- 2043 (phone 703-683-8100).

bullying federal law protections I n c l u d e Section 504, Rehabilitation Act of 1973, Title II, Americans with Disabilities Act of 1990, and Individuals with Disabilities Education Acts of 1975, 1991, and 1997.

bump/bumping 1. Displacement of an incumbent employee, such as through layoff or demotion, to make room for an employee with seniority or a Title VII litigant (a person who has successfully charged discrimina- tion). Bumping is specifically allowed by the National Labor Relations Board and the Equal Employment Opportunity Commis- sion.See also involuntary bumping; voluntary bumping.

bundled case rate In health care reimburse- ment, the practice of combining institutional and professional charges (e.g., for cardiac sur- gery, surgeon, technicians, anesthesiologist, and pre- and postoperative care) into a single payment. Also called package pricing.

bundled services In-house, complete package (investment management, record keeping, and custody) 401(k) investment services offered to employees by companies.

bundled software Programs sold with a com- puter as a hardware and software package, typically at a reduced price to increase attrac- tiveness to buyers.

bundling The practice of pooling the purchas- ing of products and services by several orga- nizations as a cost-cutting strategy. Also called cooperative buying andgroup purchasing.

burden of proof In legal actions, the obliga- tion of one of the litigating parties to establish an alleged fact or claim by verifiable evidence or proof.

Bureau of Citizenship and Immigration Ser- vices (BCIS) Formerly an agency of the Department of Justice, the Immigration and Naturalization Service has been replaced by three agencies, which are now part of the Department of Homeland Security: Bureau of Citizenship and Immigration Services (BCIS), which handles petitions for immigration bene- fits and naturalization applications; Bureau of Customs and Border Protection (BCBP);

and Bureau of Immigration and Customs Enforcement (BICE). Contact BCIS, 425 I St., N.W., Washington, D.C. 20536 (Web site www. immigration.gov/).

Bureau of Customs and Border Protection (BCBP) On March 1, 2003, the border inspection functions of the U.S. Customs Ser- vice, the Immigration and Naturalization Ser- vice, and the Animal and Plant Health Inspec- tion Service, along with the U.S. Border Patrol, were transferred to the Bureau of Cus- toms and Border Protection. BCBP is respon- sible for immigration enforcement at U.S. bor- ders and ports of entry. Contact: Web site www.cbp.customs.gov/.

Bureau of Economic Analysis (BEA) T h e agency of the Department of Commerce responsible for the preparation and publica- tion of the estimates of gross domestic prod- uct and gross national product.

Bureau of Immigration and Customs Enforcement (BICE) An agency of the Department of Homeland Security, BICE brings together about 14,000 federal employ- ees who focus on the enforcement of immi- gration and customs laws within the U.S., the protection of specified federal buildings, and air and marine enforcement. Contact: Web

Bureau of Labor Statistics (BLS) 77 business center

site www.customs.ustreas.gov/xp/cgov/

enforcement/investigative_priorities/bice.xml/.

Bureau of Labor Statistics (BLS) The prin- cipal fact-finding agency for the federal gov- ernment in the broad field of labor economics and statistics. It has a dual role as the statis- tical arm of the Department of Labor and as an independent national statistical agency that collects, processes, analyzes, and dissemi- nates sensitive economic and statistical data to the American public, Congress, other fed- eral agencies, state and local governments, business, and labor. Contact:U.S. Department of Labor, 200 Constitution Ave., N.W., Wash- ington, D.C. 20210 (phone 202-523-6098;

Web site stats.bls.govblshome.html/).

Bureau of National Affairs (BNA) An inde- pendent publisher of nonpartisan news and information. Produces more than 200 print and electronic products covering legislative, international, and economic developments, including Human Resources Library and Human Resources Library – Lawyer’s Edi- tion, available on CD and the Web. Contact:

BNA, 1231 25th St., N.W., Washington, D.C.

20037 (phone 800-372-1033; Web site www.

bna.com/).

burial instructions/checklist A detailed statement of who should be contacted; what funeral service to employ; whether the remains are to be cremated or buried; the clothing to be worn; the type of ceremony and the name of the church, mosque, synagogue, or chapel where the services are to be held;

where burial is to take place; what newspapers are to be given the information for the obitu- ary; what organizations and government agen- cies are to be notified; what charities should be suggested for gifts in memory of the dece- dent; which hymns should be sung and pas- sages read; and any other instructions that will simplify and make the appropriate final arrangements.

burnout Physical, mental, or emotional debil- itation characterized by exhaustion, frustra- tion, insensitivity to others, detachment, list- lessness, loss of concentration, irritability, discouragement, depression, negativism, irri- tability, low morale, and lack of commitment.

It is the result of excessive and prolonged stress generated by such things as pressure of

heavy workload, short deadlines, interper- sonal problems, or family or financial problems.

Burns United Support Groups, Inc. (BUSG) A national organization established to provide information, assistance, and support to those who have survived being burned and their families and friends. Services include out- reach visitation, phone support, and a news- letter. Contact:Burns United Support Groups, Inc., P.O. Box 36416, Grosse Pointe Farms, MI 48236-0416 (phone 313-881-5577; fax 313-417-8702; e-mail 156/@concentric.NET;

Web site [email protected]/).

burrowing Describes the practice of getting one’s status in the federal bureaucracy changed from political appointee (one who serves at the pleasure of the administration in office) to a bona fide career civil service posi- tion (one that cannot be terminated for polit- ical reasons).

Business 2.0 Published monthly (bimonthly in December and January) by Business 2.0 Media, Inc.. Annual subscription: $29.98,

$49.98 in Canada. Contact: Business 2.0., P.O. Box 64449, Tampa, FL 33664-4449 (phone 800-437-6363 or 212-522-7886; Web site www.business.com/).

Business & Health:Keys to Workforce Produc- tivity Published monthly by Medical Eco- nomics, Montvale, NJ 07645 (phone 201-358- 7200). For further information, contact the Washington Business Group on Health (WBGH), 777 N. Capitol St., Ste. 800, Wash- ington, D.C. 20002 (phone 202-408-9320).

Business Brand Leadership: How Leading Brands Stay That Way Published by HR Business to Business, Inc., 300 E-Business Way, Ste. 500, Cincinnati, OH 45241 (phone:

800-243-2648; e-mail [email protected]; Web site www.HSR.com/).

business card A means of controlling travel and entertainment costs, revolving or nonre- volving corporate cards are issued by banks (such as Visa and MasterCard) and offer a standard package or customized reports.

business center In meeting management, the area in a hotel or convention center that con- tains office equipment, such as copiers, fax machines, computers and printers, modems, and secretarial or clerical services for clients.

business class 78 Business Leadership Network (BLN)

business class An unrestricted air fare for travel in a special section of the aircraft that costs less than first-class travel.

business class amenities Include such extra courtesies as 24-hour business center free to guests with fax, copier, and printer, automated check-in and check-out, boardroom and meet- ing rooms, expanded complimentary break- fast, comfortable and well-lighted work space, cordless phone, free local calls and long-dis- tance access, in-room coffee maker, ironing board, safe exercise room with whirlpool, and two-line speaker phone.

business class club Offers a 24-hour mini business center, a private lounge, and a sepa- rate dining area for use by any hotel guest willing to pay a $40 to $50 per night premium in addition to the regular room rate.

business class services Includes such items as upgraded bedroom and private lounge with buffet breakfast and late-afternoon hors d’oeuvres and cocktails. Also called concierge services.

business coach 1. An economy class fare with purchase rules that are not too costly to busi- ness travelers. 2.A person who contracts with another to provide counseling services for a monthly fee. Also called personal coach, executive coach, or developmental coach.

business coaching Helping clients examine abstract, philosophical, and practical issues and, in the light of that assessment, clarify their goals, values, and vision and develop action plans to achieve them.

business continuity A term used to describe a company’s response to disaster or crisis (e.g., actions taken following the September 11 terrorist attacks). Other scenarios include disruptions in transportation, telecom outages, floods, fires, and earthquakes. Such responses, in addition to recovering lost data, worker availability, productivity, and financial issues (lines of credit, public/private sector cooper- ation, and so on), must be addressed. Formerly calleddisaster recovery.

business costs Total expenditures determined by ordinary accounting methods.

business discount fare An airfare group that affords a small discount to business travelers who book their flights 3 to 7 days in advance.

The fares rarely carry restrictions or penalties

but are limited in number because they depend on seat availability.

business ecosystem An arrangement in which two or more companies work cooperatively to support new products, satisfy clients and cus- tomers, and develop new and innovative prod- ucts, services, and strategies in key market segments.

business electronic countermeasures (B-ECM) Electronic strategies and tactics designed to achieve content security to protect an organization from theft or corporate espi- onage. Include such devices as lockouts, pass- words, identification systems, codes, crypto- g r a p h i c s y s t e m s , s c r a m b l e r s , s e c u r e telephones, and decoy messages.

business espionage The collection and analy- sis of information about other organizations by illegal or unethical means such as wiretap- ping, visual, acoustical, and electronic surveil- lance, “moles” (planted spies), or payment of bribes to employees or former employees of the target organizations.

business ethics Focuses on business practices, institutions, and actions and evaluative judg- ments about those actions in light of some basic human good or concept of human value.

business format franchising Occurs when franchisees buy into an entire business con- cept and program, adopting standardized and prescribed operating procedures, marketing strategies, and management systems (e.g., specialized training programs, fitness centers, real estate, and computer outlets).

business intelligence The collection and anal- ysis of information from legitimate and ethical (legal and open) sources about the plans, oper- ations, achievements, problems, products, and processes of other organizations. The infor- mation may be obtained from the companies themselves or from secondary sources such as trade and professional associations.

Business Leadership Network (BLN) An employer-led venture of the U.S. Department of Labor, Office of Disability Employment Policy. Its mission is to raise employer aware- ness by using employer experience to increase career opportunities for people with disabili- ties and access to the disability community market. Using resources of the partnership between the U.S. Chamber of Commerce and

Business Marketing Association (BMA) 79 Business Records Act of 1999

the U.S. Department of Labor, employers implement strategies that result in full inclu- sion.Contact:Carol Dunlap, Manager, Busi- ness Leadership Network, 1331 F Street, N.W., Washington, D.C. 20004-1107 (phone 202-376-6200, ext. 35; fax 202-376-6868;

TTY 202-376-6205; e-mail dunlap-carol@

dol.gov; web site www.usbln.com/).

Business Marketing Association (BMA) The leading professional resource for busi- ness-to-business marketers and communica- tors. With active members worldwide, BMA offers marketers broad information and edu- cation resources, in addition to networking opportunities through local chapters, confer- ences, and seminars. Contact:BMA, 400 N.

Michigan Ave., 15th floor, Chicago, IL 60602.

(phone 800-664-4BMA; fax 312-409-4266;

Web site www. marketing.org/).

business matchmaking See matchmaker/

matchmaking agencies.

business meeting Defined by the Internal Revenue Service as an event (meeting semi- nar, workshop, or convention) “where the tax- payer (sponsor or attendee) is benefiting or advancing the interest of his trade or business”

and where business is the primary purpose for attendance. In addition, any meetings (lec- tures, panel discussions, committee meetings, product displays, or similar activities) qualify as substantial and bona fide business discus- sions. Such meetings, including travel, lodg- ing, food and beverage, entertainment, and recreation, can be deducted by the taxpayer if the items are directly related to the active con- duct of business or directly preceding or fol- lowing a substantial and bona fide business discussion, according to the IRS. However, the costs of business meals and entertainment are subject to a 50% deductibility limit.

business necessity Relates to equal employ- ment opportunity. It involves demonstrating that there is an overriding business purpose for any discriminatory practice and that the practice is therefore acceptable. If a practice cannot be defended as a bona fide occupa- tional qualification, it is usually justified as a business necessity.

business nonimmigrant An alien coming temporarily to the U.S. to engage in commer- cial transactions that do not involve gainful

employment in the U.S. (i.e., engaged in inter- national commerce on behalf of a foreign firm, not employed in the U.S. labor market, and receiving no salary from U.S. sources).

business practices training Training pro- vided employees in such areas as benchmark- ing, business fundamentals, business process engineering, change management, financial fundamentals, ethics, resource planning, time management, and total quality management.

business process engineering (BPE) S e e process engineering.

business process management (BPM) A Web-based system that provides application integration, straight-through processing, workflow, support for dynamic process change, and process monitoring and reporting.

Enables businesses to adjust to change with- out interrupting operations; all functions are conducted through a browser.

Business Process Management Initiative (BPMI) A non-profit consortium of soft- ware and service vendors that enables compa- nies of all sizes and all industries to develop and operate business processes that span mul- tiple applications and business partners, behind the firewall and over the Internet. Its mission is to promote and develop the use of Business Process Management establishing standards for process design, deployment, execution, maintenance, and optimization.

Contact: BPMI, 1155 S. Havana Street,

#11-311, Aurora, CO 80012 (phone 303- 364-8595; fax 303-341-7014; e-mail info@

bpmi.org; Web site www.bpmi.org/).

Business Records Act of 1999 Allows any business, institution, member of a profession or calling, or any department or agency of government that, in the regular course of busi- ness, has kept or recorded any memorandum, writing, entry, print, representation, or combi- nation thereof of any act, transaction, occur- rence, or event, and has caused any or all of the same to be recorded, copied, or repro- duced by any photographic, photostatic, microfilm, micro-card, miniature photo- graphic, or other process that accurately reproduces the original, to destroy the original in the regular course of business unless its preservation is required by law. Such repro- duction is as admissible in evidence as the

business television (BTV) 80 by the way (BTW)

original itself in any judicial or administrative proceeding whether the original exists or not.

The introduction of a reproduced record, enlargement, or facsimile does not preclude admission of the original. Passed January 5, 1999.

business television (BTV) 1. A form of tele- conferencing set up by an organization or group of companies in a specific industry for one-way video used in conjunction with two- way audio for conferences, communication, and training over long distances. The signals are transmitted by telephone lines or satellite.

2. An information service that includes descriptions of computer software packages with business applications for use with micro- and minicomputers.

business-to-business (B2B) Activities and programs conducted directly between businesses rather than through intermediar- ies. Often linked by computer networks.

Business Travel News: The Newspaper of the Business Travel Industry A journal published semimonthly in January, February, April, June, July, August, and December and three times in March, May, September, October, and Novem- ber. Cost: $95.00 per year (free to qualified subscribers).Contact: Miller Freeman Inc., 600 Harrison St., San Francisco, CA 94107 (phone 415-905-2200; fax 415-905-2233; e-mail crosen@mfi.com or 74117.126@com- puserve.com; Website www.btnonline.com/).

business unionism Seeunion.

Business Week A weekly journal (51 issues per year). Cost: $49.95 per year. Contact:

Business Week, 1221 Avenue of The Americas, 39th Fl., New York, NY 10020 (phone 800- 635-1200 or 212-512-2511; Web site www.businessweek.com/).

bust-out A strategy used by unscrupulous entrepreneurs and businesses that involves this sequence of events: buy a healthy business (preferably one that has been family-owned for many years and has a large cash flow);

have the purchase financed by the owner and a bank; do not invest anything in the business;

use credit to the maximum; fail to pay bills;

pocket the cash flow; drain the equity; declare Chapter 7 (liquidation) bankruptcy; and move on to the next business.

Butterfield Ruling A 1996 ruling of the National Labor Relations Board (O.E. Butter- field, Inc.) that reversed a 34-year-old prece- dent (Pacific Tile & Porcelain Co.) that pre- sumed all striker replacements to be permanent employees. The ruling placed the burden of proof on employers to determine whether replacements for economic strikers are permanent workers eligible to vote in a union certification election.

buy-and-hold. A strategy used by long-term investors whereby they maintain their holdings and ignore short-term market fluctuations.

buy-back plan. A program designed to cut the costs of absenteeism by buying back unused sick leave time.

buy-back program. In travel management, paying employees cash (usually 50 to 60% of the lowest airfare) for earned frequent flier tickets turned in to the company.

buydown. A lump sum payment made to the creditor by the borrower or by a third party to reduce the amount of some or all of the con- sumer’s periodic payments to repay the indebtedness.

Buyer Value Option. In employee relocation, a popular home sale program that uses a pur- chase offer from an independent buyer to determine the value of a property sold by a transferring employee.

buy right. A type of purchasing reform, applied primarily but not exclusively to health care projects, that relies heavily on the use of patient outcome measures as the basis for mak- ing buying decisions. Used to select health care providers that can provide the highest quality and most efficient care for the lowest price. Outcome measures include such items as major and minor morbidity and mortality and patient evaluation of care. The emphasis is on quality, not discounts. The focus of buy right is shifting from managing costs to man- aging quality — improving the quality of care and eliminating unnecessary variation.

buzz session. Seehuddle group.

Byrd Scholarship Program. See Robert C.

Byrd Honors Scholarship Program.

byte.The smallest unit of access (addressable unit of storage) in many computers; typically eightbits in length.

by the way (BTW) Cyberspeak on the Internet.