as recorded in the company's finances.Boomlet - A small period of rapid growth in trade and economic activity.Bookkeeping - The recording of a business's transactions, such as sales, purchases, payments, income, etc.Bootstrapping - Starting a business from scratch and building it up with minimum outside investment.Bossnapping - Believed to have started in France, the unlawful imprisonment of a boss, in the offices of a company or on the site of a corporation, by employees who are protesting against redundancy, closure of the company, etc.Bottom Fishing - Buying the cheapest investments available which are unlikely to fall much further in value.Bounty Hunter - In the US, someone who pursues criminals or fugitives and brings them to the police in exchange for a monetary reward.Boutique - A small shop typically selling fashionable and expensive items such as clothing. The term 'boutique' is now increasingly applied to various other sectors and products to denote small-scale and high individual or hand-made quality, for example Boutique Hotels, below.Boutique Hotel - A small individual hotel, commonly within a historic building, with luxurious stylish themed and furnished rooms, typically independently owned. Bracket Creep - Slowly moving into a higher tax bracket with small pay increases over a period of time.Brain Drain - The loss of highly skilled people to another region, country or industry, where they can work in a better environment and/or earn more money.Brainstorming - Problem solving in small groups, contributing ideas and developing creativity.Brand - A unique identifying symbol, trademark, company name, etc., which enables a buyer to distinguish a product or service from its competitors.Brand Association - Something or someone which make people think of a particular product. Brand Loyalty - When a consumer repeatedly buys a particular brand of product and is reluctant to switch to another brand.Bread and Butter - The main source of income of a company or an individual.Break Even - To make enough money to cover costs. In business, the point at which sales equals costs. To make neither a profit or loss.Bridging/Bridging loan/Bridge - A short term loan, normally at high rates of interest calculated daily, which 'bridges' a period when funds are unavailable, typically when payment has to be made before finance can be released from elsewhere to cover the transaction. Brinkmanship - The practice of pursuing a tactic or method to the point of danger or damage, typically employed in competitive situations in which it is felt that the tactic will unsettle or cause the withdrawal of the adversary/ies. Dervies from the word brink, meaning the edge of a cliff or other dangerously high point.British Standards Institution - BSI. An organisation which sets out formal guidelines to help businesses, etc., produce or perform more efficiently and safely. The BSI operates in more than 25 countries, and represent UK interests in other organisations, such as the ISO - International Organisation For Standardization.Brownfield - Previously developed land, either commercial or industrial, which has been cleared for redevelopment.Brown Goods - Household electrical entertainment appliances such as televisions, radios and music systems.Brown-noser - Insulting slang term for a sychophant, originally 1930s