A stock transaction for less than a hundred shares is executed via a special odd-lot broker on the floor of the exchange.

The Court limited its decision to the tax issue involved, commenting: `` It is not our province to pass judgment on the morality of the transaction ''.

When used by academics, an arbitrage is a transaction that involves no negative cash flow at any probabilistic or temporal state and a positive cash flow in at least one state ; in simple terms, it is the possibility of a risk-free profit at zero cost.

Arbitrage tends to reduce price discrimination by encouraging people to buy an item where the price is low and resell it where the price is high ( as long as the buyers are not prohibited from reselling and the transaction costs of buying, holding and reselling are small relative to the difference in prices in the different markets ).

The main day-to-day risk is that part of the transaction fails – execution risk.

The main rare risks are counterparty risk and liquidity risk – that a counterparty to a large transaction or many transactions fails to pay, or that one is required to post margin and does not have the money to do so.

When the transaction involves a delay of weeks or months, as above, it may entail considerable risk if borrowed money is used to magnify the reward through leverage.

* See Leveraged buyout, or highly leveraged transaction, or " bootstrap " transaction, when an investor acquires a controlling interest in a company's equity and where a significant percentage of the purchase price is financed through leverage ( borrowing ).

Other countries though do not have the reporting requirement that the U. S. does concerning proceeds from barter transactions, but taxation is handled the same way as a cash transaction.

* Indivisibility of certain goods: If a person wants to buy a certain amount of another's goods, but only has for payment one indivisible unit of another good which is worth more than what the person wants to obtain, a barter transaction cannot occur.

This delay, absent in electronic accounting systems due to instantaneous posting into relevant accounts, is not replicated in manual systems, thus giving rise to primary books of accounts such as Sales Book, Cash Book, Bank Book, Purchase Book for recording the immediate effect of the financial transaction.

In the normal course of business, a document is produced each time a transaction occurs.

In the single entry system, each transaction is recorded only once.

By definition, where a director enters into a transaction with a company, there is a conflict between the director's interest ( to do well for himself out of the transaction ) and his duty to the company ( to ensure that the company gets as much as it can out of the transaction ).

Somewhat surprisingly, contracts throughout the world ( for example, contracts involving parties in Japan, France and Germany, and from most of the other states of the United States ) often choose the law of New York, even where the relationship of the parties and transaction to New York is quite attenuated.

Other provisions set the terms of a transaction, establishing the liability of a builder for a house that collapses, for example, or property that is damaged while left in the care of another.

Fully normalized database designs ( that is, those satisfying all five Codd rules ) often result in information from a business transaction being stored in dozens to hundreds of tables.

The databases have very fast insert / update performance because only a small amount of data in those tables is affected each time a transaction is processed.

; On time data warehouse: Online Integrated Data Warehousing represent the real time Data warehouses stage data in the warehouse is updated for every transaction performed on the source data

It usually requires that the user perform a detailed series of tasks to process a transaction.

Section 12 ( 1 ) prescribes the obligations on banks, financial institutions and intermediaries ( a ) to maintain records detailing the nature and value of transactions which may be prescribed, whether such transactions comprise of a single transaction or a series of transactions integrally connected to each other, and where such series of transactions take place within a month ; ( b ) to furnish information of transactions referred to in clause ( a ) to the Director within such time as may be prescribed and t records of the identity of all its clients.

A few days after Fitzgerald's death, New York Times columnist Frank Rich wrote that in the Songbook series Fitzgerald " performed a cultural transaction as extraordinary as Elvis's contemporaneous integration of white and African-American soul.

* Atomic transaction, a series of database operations either all occur, or nothing occurs

Over the course of the series, he works for a real estate transaction services firm ( Rick Bahr Properties ), a rest stop supply company ( Sanalac ), Elaine's company ( Pendant Publishing ), the New York Yankees ( his longest running job ), a playground-equipment company ( Play Now ), an industrial smoothing company ( Kruger Industrial Smoothing ), and other places.

A series of articles published on June 23, 2006, by The New York Times, The Wall Street Journal and The Los Angeles Times revealed that the United States government, specifically the US Treasury Department and the CIA, had a program to access the SWIFT transaction database after the September 11th attacks ( see the Terrorist Finance Tracking Program ) rendering offshore banking for privacy severely compromised.

In an atomic transaction, a series of database operations either all occur, or nothing occurs.

A single transaction abort leads to a series of transaction rollback.

# Special agents are authorized to conduct either only a single transaction or a specified series of transactions over a limited period of time.

Structuring includes the act of parceling what would otherwise be a large financial transaction into a series of smaller transactions to avoid scrutiny by regulators or law enforcement.

On 11 July 2011, Austar announced that " it had entered into definitive transaction agreements with Liberty Global, Inc. ( LGI ) and Foxtel Management Pty Limited ( Foxtel ) under which Foxtel will acquire AUSTAR by a series of transactions including a scheme of arrangement ( Scheme ).

A transaction in this context is a piece of code that executes a series of reads and writes to shared memory.

Economists have discovered various factors which affect the occurrence of deviations from covered interest rate parity and the fleeting nature of covered interest arbitrage opportunities, such as differing characteristics of assets, varying frequencies of time series data, and the transaction costs associated with arbitrage trading strategies.

* A well-formed transaction is a series of operations that transition a system from one consistent state to another consistent state.

A card-based transaction typically travels from a transaction acquiring device, such as a point-of-sale terminal or an automated teller machine ( ATM ), through a series of networks, to a card issuing system for authorization against the card holder's account.

In any case where a predetermined series of transactions contains steps which are only there for the purpose of avoiding tax, the tax is to be calculated on the effect of the composite transaction as a whole.

: It is the task of the court to ascertain the legal nature of any transaction to which it is sought to attach a tax or a tax consequence and if that emerges from a series or combination of transactions intended to operate as such, it is the series or combination which may be regarded.

: It would be disingenuous to suggest, and dangerous on the part of those who advise on elaborate tax-avoidance schemes to assume, that Ramsay's case did not mark a significant change in the approach adopted by this House in its judicial role to a pre-ordained series of transaction ( whether or not they include the achievement of a legitimate commercial end ) into which there are inserted steps that have no commercial purpose apart from the avoidance of a liability to tax that, in the absence of those particular steps, would have been payable.

A database transaction is a unit of work, typically encapsulating a number of operations over a database ( e. g., reading a database object, writing, acquiring lock, etc.

* Atomicity-Either the effects of all or none of its operations remain (" all or nothing " semantics ) when a transaction is completed ( committed or aborted respectively ).

The transaction-related mechanisms typically constrain the database data access operations ' timing ( transaction schedules ) to certain orders characterized as the Serializability and Recoverabiliry schedule properties.

A database transaction is a unit of work, typically encapsulating a number of operations over a database ( e. g., reading a database object, writing, acquiring lock, etc.

* Atomicity-Either the effects of all or none of its operations remain (" all or nothing " semantics ) when a transaction is completed ( committed or aborted respectively ).

The transaction-related mechanisms typically constrain the database data access operations ' timing ( transaction schedules ) to certain orders characterized as the Serializability and Recoverability schedule properties.

A transaction could refer to a set of operations including disk read / writes, operating system calls, or some form of data transfer from one subsystem to another.

On XFS the journal contains “ logical ” entries that describe at a high level what operations are being performed ( as opposed to a “ physical ” journal that stores a copy of the blocks modified during each transaction ).

# In data transmission, the operations required to complete all three phases of an information transfer transaction.

As part of the transaction, AMD contributed its flash memory group, Fab 25 in Texas, its R & D facilities and assembly plants in Thailand, Malaysia and China ; Fujitsu provided its Flash memory business division and the Malaysian Fujitsu Microelectronics final assembly and test operations.

Processing a transaction often requires a sequence of operations that is subject to failure for a number of reasons.

Rather, the principal reason for the high cost of microcredit loans is the high transaction cost of traditional microfinance operations relative to loan size.

If during the DHCP transaction, the device obtains a domain name, for example, through a DNS server or via DNS forwarding, the device should use that name in subsequent network operations ; otherwise, the device should use its IP address.

In computer science, transaction processing is information processing that is divided into individual, indivisible operations, called transactions.

This transaction is a single operation in the eyes of the bank, but it involves at least two separate operations in computer terms: debiting the savings account by $ 700, and crediting the checking account by $ 700.

Transaction processing allows multiple individual operations to be linked together automatically as a single, indivisible transaction.

The transaction-processing system ensures that either all operations in a transaction are completed without error, or none of them are.

If some of the operations are completed but errors occur when the others are attempted, the transaction-processing system " rolls back " all of the operations of the transaction ( including the successful ones ), thereby erasing all traces of the transaction and restoring the system to the consistent, known state that it was in before processing of the transaction began.

If all operations of a transaction are completed successfully, the transaction is committed by the system, and all changes to the database are made permanent ; the transaction cannot be rolled back once this is done.