Paypal
Managment of varieties of pineapple
Preparation area
Select the area that could accommodate the need for a healthy growth of trees and lush pineapple and operations can be performed easily without obstruction.
According to selected characteristics:
- the top layer of the soil (topsoil)
- loam soil.
- good soil fertility.
- the land has water holding capacity.
- well drained.
- flat or undulating ground a little.
- have sufficient water resources.
Cleaning area
- clean of shrubs and bushes.
- Cutting trees and chopped wood.
- Compile and burn after the tree becomes dry.
- poison weeds.
Construction of roads, drains and terraces
- Road estate was built after the area clean, starting with a plot of land roads and subsequently rejected. Ditch was built to plan and control the flow of water and as a source of convenience for the poison, and fertilizer. Terraces are built on steep slopes to prevent erosion.
Dense soil
- do two times with a plate and with rotovator (rotary plow) to land.
Mineral
- once with a plate and rotovator (rotary plow)
Steep slopes
- Built on the terrace without a plow.
Drainage
In peat areas, drainage systems should be built with more care, as appropriate, especially in the aspects of the size (depth and width). It is intended to avoid soil area becomes too dry or vice versa.
Drainage
In peat areas, drainage systems should be built with more care, as appropriate, especially in the aspects of the size (depth and width). It is intended to avoid soil area becomes too dry or vice versa.
Types of drains
Main - size = 1.5 x 1.2 x 1.2
Second - size = 1.2 x 0.9 x 0.9
Farm - size = 0.9 x 0.6 x 0.6
Drainage systems are not well designed to accelerate the depreciation of the water level can lead to soil drought continues and causes the growth of trees will be disturbed.
Felling and land clearing
Conducted in the summer, 3-4 weeks and then will dry wood and burned.
Construction of roads and lanes
Large wooden cut 2.5m long, arranged horizontally on the roads proposed as a liner base. Causeway laterite soil 10-20cm thick.
Select the area that could accommodate the need for a healthy growth of trees and lush pineapple and operations can be performed easily without obstruction.
According to selected characteristics:
- the top layer of the soil (topsoil)
- loam soil.
- good soil fertility.
- the land has water holding capacity.
- well drained.
- flat or undulating ground a little.
- have sufficient water resources.
Cleaning area
- clean of shrubs and bushes.
- Cutting trees and chopped wood.
- Compile and burn after the tree becomes dry.
- poison weeds.
Construction of roads, drains and terraces
- Road estate was built after the area clean, starting with a plot of land roads and subsequently rejected. Ditch was built to plan and control the flow of water and as a source of convenience for the poison, and fertilizer. Terraces are built on steep slopes to prevent erosion.
Dense soil
- do two times with a plate and with rotovator (rotary plow) to land.
Mineral
- once with a plate and rotovator (rotary plow)
Steep slopes
- Built on the terrace without a plow.
Drainage
In peat areas, drainage systems should be built with more care, as appropriate, especially in the aspects of the size (depth and width). It is intended to avoid soil area becomes too dry or vice versa.
Drainage
In peat areas, drainage systems should be built with more care, as appropriate, especially in the aspects of the size (depth and width). It is intended to avoid soil area becomes too dry or vice versa.
Types of drains
Main - size = 1.5 x 1.2 x 1.2
Second - size = 1.2 x 0.9 x 0.9
Farm - size = 0.9 x 0.6 x 0.6
Drainage systems are not well designed to accelerate the depreciation of the water level can lead to soil drought continues and causes the growth of trees will be disturbed.
Felling and land clearing
Conducted in the summer, 3-4 weeks and then will dry wood and burned.
Construction of roads and lanes
Large wooden cut 2.5m long, arranged horizontally on the roads proposed as a liner base. Causeway laterite soil 10-20cm thick.
Retro Brontok Remover - Antivirus Made in Malaysia
what is brontok remover ?
Quick Cleaner for Brontok
Quick Cleaner for Brontok will remove all the Brontok files and clean your pc
Here are some key features of "Quick Cleaner for Brontok ":
· Scan PC
· Quick Stop for virus
· Scan selected folder
· Kill Brontok.A virus
NAME : ASBA7
SERIAL KEY : 56M8-MGPX-7MKL-F8G6
Shorcut Virus Remover
Exposed to pathogens is a very frustrating thing for us computer users, because it causes the computer to be interrupted performance, the data we have can be damaged by the pathogen. Virus on a computer similar to the pathogen found in the human body. To deal must be done quickly and comprehensively so that it does not spread to other parts of the computer.
Last year we we are disturbed by a handful of viruses Shortcut. Shortcut virus was included into the pathogen. vbs. Although the pathogen was not so dangerous, but we also must remain vigilant because the virus Shortcut computers will lead to weight performance. This virus is to make the record "autorun.inf, dekstop.ini, fanny.bmp, thumb.db, and record by-pass the berextensi. lnk and expostulate on each folder.
Shortcut Virus is really a bit of bother. Because too many shortcuts folder-shortcut invention.
Now there is a software created by an individual who has a nickname -- sYaM92x that is likely to represent citizens of UiTM in Malaysia.
You can download the software here.
Click here ------> Download
password : www.321info.blogspot.com
For other AV please visit http://mikrosoftware.blogspot.com/
Thanx to
Shorcut Virus Remover
v 2.1 (Beta)
sYaM92x
www.facebook.com/syam92x
Halal In Malaysia And Indonesia
Malaysia in the only country in the world where Halal certification is regulated and carried out by the government authority. The JAKIM logo is accepted locally, regionally and internationally. It is a certification that enjoys credibility and is highly sought -after, so much so that there are cases whereby the JAKIM logo has been counterfeited. There have also been reports that bussinesses find in cumbersome to get Halal certification from JAKIM. In response, Minister of Prime Minister`s Department Datuk Seri Jamil Khir Baharom told the New Straits Times in July 2010 that: To us, we cannot even have a 0.00001 per cent probility of something not being Halal. It is not like gold that can have a small percentage of the other elementsin ity. " The NST reported that JAKIM officers had been asked to speed up halal certification processing for those who had fullfilled the criteria. There have also been recommendations that JAKIM should certify the certifiers - in a similiar fashion ti the International Standart Organisation (ISO) in order to expend the pool of qualified halal assurance providers and really accelerate the growth of halal. Understandably, other assurance providers have stepped into bridge the gap, and in the market today halal logos form the likes of Islamic Food Research Centre (IFRC) - Malaysia and Asia and IFANCA (Islamic Food and Nutrition Council of America) are visible.
Another prospective market with a large muslim population that can be tapped is Indonesia, despite its stringent requirements for halal good and services. However, there are obstacles. According to the Jakarta Globe, MUI plans to make it mandatory that all imported foods labelled Halal must obtain the council's own Halal certificate before they can be sold in Indonesia. In other words, Halal imports must be certified by the Lembaga Pengkajian Pangan Obat-obatan dan Kosmetika - Majelis Ulama Indonesia )LPPOM - MUI). "On the surface, it seem troublesome for entrepreneurs to venture into the Indonesian market given the rigid requirements imposed by the regulatory body," said Chua. However, he beleives that the economic pros out-weight the cons. From the economic point of view, Indonesia weathered the global financial crisis relatively smoothly because of its heavy reliance on domestic consumption as the driver of economic growth. The fact that Indonesia is the world's most populous muslim nation, with muslim comprising an estimated 86.1 per cent of the total population of 240 million as of January 2010 is another lure. "The effort commited to assure Halal products could be tremendous, but the market penetration that the certification could elicit is priceless," said Chua. Recently, Chua headed a team from Halal consultancy division to assist its China-based clients with the process of obtaining renewal for their MUI certifications. The entire process took about ten days and encompassed factories in various location in China. The company, Rousselot International, the world largest manufacturer of gelatine, deals mainly with the manufacturing and trading of photographic, pharmaceutical and edible gelatine.
Source : TAPPING THE HALLAL ASSURANCE MARKET MARCH 2011 ARTICLE
Networking
Networking
by: Brian K Grinonneau
Put join a group on your to do list with a big underline, star and happy face. You’ll be glad you did for more reasons than you can count. And the advice is coming from this confirmed non-networker who, in 20 years of business, considered networking a colossal waste of time. The old dog is here with a new trick.
Business networking groups bring together people who, most times, are self- employed, successful entrepreneurs or corporate folk paid truly paid for their efforts. (see commissioned salesperson) The types of businesses these networkers represent vary, but the commonality is they meet to share, learn and become better at their craft.
The networking meetings are held at times that are fairly convenient even for the most type A business owner. Early morning, mid-day or evening are the popular meeting times and all involve food of some type, contests, and sometimes cocktails.
There is a networking etiquette that is a mix of business sense and remembering what your mother taught you. Be nice. Smile. Be genuine. Don’t show up looking to dazzle everyone you meet with your slick sales pitch. To be sure, meet a lot of people, hand out a lot of cards, but give before taking. Listen more than you talk. Question more than you answer. Care about someone else and their plight.
What’s in it for me? That’s the common question in many business conversations. Here’s what you get by joining a networking group:
New contacts--what business can’t use more contacts? The fellow businesspersons you meet might be able to use your service. They also know lots of people and aren’t shy about recommending you.
You look like an expert to your customers. As you meet new professionals, you won’t hesitate to recommend them to your customers to handle tasks you don’t. Your stock will rise appreciably with your customer for being such a willing problem solver.
Education. The meetings always revolve around a guest speaker who will bring to you valuable information about topics ranging from accounting to law, sales to hiring an employee and much more.
Friendship. Everyone can use more friends. Imagine playing golf with those that share your passion.
Advice. Ask around and fellow networkers will be glad to dispense it for free and many have already faced the same situation you now have.
Find a local networking group and get involved. It will be one of the best decisions you ever made. Go ahead. Write it down. Your to do list is waiting.
About the author:
Brian Grinonneau is the general manager of McMann and Tate Advertising, an agency working exclusively with small business clients to help them cut through the clutter and stand out from the crowd.
by: Brian K Grinonneau
Put join a group on your to do list with a big underline, star and happy face. You’ll be glad you did for more reasons than you can count. And the advice is coming from this confirmed non-networker who, in 20 years of business, considered networking a colossal waste of time. The old dog is here with a new trick.
Business networking groups bring together people who, most times, are self- employed, successful entrepreneurs or corporate folk paid truly paid for their efforts. (see commissioned salesperson) The types of businesses these networkers represent vary, but the commonality is they meet to share, learn and become better at their craft.
The networking meetings are held at times that are fairly convenient even for the most type A business owner. Early morning, mid-day or evening are the popular meeting times and all involve food of some type, contests, and sometimes cocktails.
There is a networking etiquette that is a mix of business sense and remembering what your mother taught you. Be nice. Smile. Be genuine. Don’t show up looking to dazzle everyone you meet with your slick sales pitch. To be sure, meet a lot of people, hand out a lot of cards, but give before taking. Listen more than you talk. Question more than you answer. Care about someone else and their plight.
What’s in it for me? That’s the common question in many business conversations. Here’s what you get by joining a networking group:
New contacts--what business can’t use more contacts? The fellow businesspersons you meet might be able to use your service. They also know lots of people and aren’t shy about recommending you.
You look like an expert to your customers. As you meet new professionals, you won’t hesitate to recommend them to your customers to handle tasks you don’t. Your stock will rise appreciably with your customer for being such a willing problem solver.
Education. The meetings always revolve around a guest speaker who will bring to you valuable information about topics ranging from accounting to law, sales to hiring an employee and much more.
Friendship. Everyone can use more friends. Imagine playing golf with those that share your passion.
Advice. Ask around and fellow networkers will be glad to dispense it for free and many have already faced the same situation you now have.
Find a local networking group and get involved. It will be one of the best decisions you ever made. Go ahead. Write it down. Your to do list is waiting.
About the author:
Brian Grinonneau is the general manager of McMann and Tate Advertising, an agency working exclusively with small business clients to help them cut through the clutter and stand out from the crowd.
MORAL ARMOR'S Economic Warning for Americans
MORAL ARMOR'S Economic Warning for Americans
by: Ronald E Springer
Copyright 2005 Ronald E Springer
For years we’ve suffered under recession, prompting us to ask, When will it end? My answer is, “It’s only the beginning.”
Historically, recessions are the result of high interest rates, pushed up as the result of loose money policies. Recovery comes when citizens begin to spend more wisely, save money and pay off their debts, but not this time. Never before have credit policies been so loose for so long, and there has been no decrease in consumer debt. It’s still on the rise, but Americans are NOT fundamentally to blame; immoral monetary policy is.
Banks used to consider a safe loan applicant to have a 36% or less Debt to Income Ratio (debt divided by gross income). This percentage is a time-proven figure indicating the financial health of an individual. Now, during the worst economy in twenty years and with no signs of recovery, our banks gladly loan to applicants with a 56% Debt to Income. What has changed? Are banks suddenly more generous? I don’t think so. One good question to ask is, Why are banks willing to accept the additional risk? But the real question to ask is, Where is this money coming from?
Not one in a thousand Americans knows the true nature of our banking system, so they have no idea that what happened in 1929 is about to happen again. Nor do they know that it was done deliberately then, and is being done deliberately now.
We have in this country one of the most corrupt institutions known to Man, and I refer to the Federal Reserve. Since it’s inception in 1913, every dollar created has interest being paid on it as if it were borrowed. This debt cannot be extinguished without destroying the currency itself, and has spawned a nightmare of debt that presently amounts to over $360 Billion in interest paid per year, accounting for half the personal income tax of the nation. Due to this, America is forced to create $7 Billion daily to cover the $1 Billion it pays in interest daily due to the Federal Reserve System. This is where the public comes in.
Federal Reserve bankers have to find a way to spend $6 Billion every day while masking the inflation it causes. Throughout the nineties it was done through real estate and the stock market. Now it is almost exclusively being put into real estate. How on Earth could so many mortgage companies be offering interest only, no money down, multi-hundred thousand or million dollar loans with high applicant debt ratios?
Here is a hypothetical example of what’s going to happen: Your mortgage banker tells you that with a 56% debt ratio, you can afford a $300,000 home, no money down. You secure the loan at 4%, costing $1432 per month. A few years later, you’re thrown out of work for three months. Back payments amount to $4296 plus late fees, legal fees, etc., and another $5k on cars, credit cards and everything else. Unable to catch up, you’ll try to refinance, but interest rates have moved up to 7%. A $310,000 loan now costs $2062 per month—more than you can afford, but banks will have tightened lending policies back to 36% and you no longer qualify for the home you own anyway. Accounting for all other debt, you now qualify for a shocking $360 per month. You are trapped, and the new bankruptcy laws they pushed for will never let you walk away.
You owned this home in a perfect numbers scenario, but any complications—unemployment, salary reduction, interest rate increase, debt ratio change, bruised credit rating, depressed home values--and you’re cooked. One mishap and every financial measure works against you. Your financial angel has suddenly become your greatest enemy. Welcome to the Federal Reserve System and their freshly engineered worldwide depression.
If you were to approach the housing market fresh, you would find that you only qualify for a $55k house now, along with the market of buyers you were hoping to unload your balloon-house on. The bank forecloses, auctions it off and you’re personally responsible for the difference, which could be massive. Bankruptcy is right around the corner, and deplorably, you are the only one who will be held accountable. You will then be a debt slave as the Federal Reserve intends, and game over.
My advice is to get as financially stable as you can. Mathematically, our situation is much worse than that of the Great Depression. No matter how generous these bankers appear, pare down monthly outlays to 36% D/I or less. Set aside three to six months of mortgage payments in case you become unemployed. Make sure you can ride out the storm.
We are coming to a point in American society to where it’s either them or us, and mass awareness is the key to our survival. Most believe the Federal Reserve is a part of the government, but it’s just a name. The Fed is a private corporation set up for private gain, with a dark history of stock market crashes, financial panics, political manipulation and ultimately, mass poverty and hunger riots. Our struggle is not new: currency control has switched from public to private hands EIGHT times since our country’s inception, and needs to be reclaimed by the people, one last time.
Don’t think you can play helpless and expect our political leaders to protect you from financial calamity; they never have. You must become Morally Armed on your own. Don’t be coaxed into believing the system is optimized for the good of all. The Federal Reserve System is not an equitable institution, and it was never intended to be. They believe if they have us strung out on debt, we are no threat to them. Let us prove otherwise.
Currency reform is the most important issue facing Americans today. How it plays out will determine whether you and your children eat or not, whether you have a place to live or even a future to look forward to. The major media will ridicule anyone speaking against the Fed, so to validate history’s greatest moral dilemma for yourself, just google “Jackson bank veto.”
America must abolish the Federal Reserve System to regain control over the economy and our government. For a concise history of world monetary policy and how it shapes world events, see Moral Armor. Then share this knowledge with your friends. Email this article to everyone in your address book and stay tuned for further developments. We’ll change the system together and bring a brighter dawn to Mankind.
About the author:
Ronald E. Springer is the Author/Philosopher of Moral Armor, the world's first fully-integrated moral philosophy based on the nature of Man. Featured on The Mitch Albom Show, NBC and FOX News radio affiliates, Mr. Springer is available for interviews, speaking engagements, philosophy workshops and seminars. Please contact RonaldESpringer@MoralArmor.com or visit www.MoralArmor.comfor details.
by: Ronald E Springer
Copyright 2005 Ronald E Springer
For years we’ve suffered under recession, prompting us to ask, When will it end? My answer is, “It’s only the beginning.”
Historically, recessions are the result of high interest rates, pushed up as the result of loose money policies. Recovery comes when citizens begin to spend more wisely, save money and pay off their debts, but not this time. Never before have credit policies been so loose for so long, and there has been no decrease in consumer debt. It’s still on the rise, but Americans are NOT fundamentally to blame; immoral monetary policy is.
Banks used to consider a safe loan applicant to have a 36% or less Debt to Income Ratio (debt divided by gross income). This percentage is a time-proven figure indicating the financial health of an individual. Now, during the worst economy in twenty years and with no signs of recovery, our banks gladly loan to applicants with a 56% Debt to Income. What has changed? Are banks suddenly more generous? I don’t think so. One good question to ask is, Why are banks willing to accept the additional risk? But the real question to ask is, Where is this money coming from?
Not one in a thousand Americans knows the true nature of our banking system, so they have no idea that what happened in 1929 is about to happen again. Nor do they know that it was done deliberately then, and is being done deliberately now.
We have in this country one of the most corrupt institutions known to Man, and I refer to the Federal Reserve. Since it’s inception in 1913, every dollar created has interest being paid on it as if it were borrowed. This debt cannot be extinguished without destroying the currency itself, and has spawned a nightmare of debt that presently amounts to over $360 Billion in interest paid per year, accounting for half the personal income tax of the nation. Due to this, America is forced to create $7 Billion daily to cover the $1 Billion it pays in interest daily due to the Federal Reserve System. This is where the public comes in.
Federal Reserve bankers have to find a way to spend $6 Billion every day while masking the inflation it causes. Throughout the nineties it was done through real estate and the stock market. Now it is almost exclusively being put into real estate. How on Earth could so many mortgage companies be offering interest only, no money down, multi-hundred thousand or million dollar loans with high applicant debt ratios?
Here is a hypothetical example of what’s going to happen: Your mortgage banker tells you that with a 56% debt ratio, you can afford a $300,000 home, no money down. You secure the loan at 4%, costing $1432 per month. A few years later, you’re thrown out of work for three months. Back payments amount to $4296 plus late fees, legal fees, etc., and another $5k on cars, credit cards and everything else. Unable to catch up, you’ll try to refinance, but interest rates have moved up to 7%. A $310,000 loan now costs $2062 per month—more than you can afford, but banks will have tightened lending policies back to 36% and you no longer qualify for the home you own anyway. Accounting for all other debt, you now qualify for a shocking $360 per month. You are trapped, and the new bankruptcy laws they pushed for will never let you walk away.
You owned this home in a perfect numbers scenario, but any complications—unemployment, salary reduction, interest rate increase, debt ratio change, bruised credit rating, depressed home values--and you’re cooked. One mishap and every financial measure works against you. Your financial angel has suddenly become your greatest enemy. Welcome to the Federal Reserve System and their freshly engineered worldwide depression.
If you were to approach the housing market fresh, you would find that you only qualify for a $55k house now, along with the market of buyers you were hoping to unload your balloon-house on. The bank forecloses, auctions it off and you’re personally responsible for the difference, which could be massive. Bankruptcy is right around the corner, and deplorably, you are the only one who will be held accountable. You will then be a debt slave as the Federal Reserve intends, and game over.
My advice is to get as financially stable as you can. Mathematically, our situation is much worse than that of the Great Depression. No matter how generous these bankers appear, pare down monthly outlays to 36% D/I or less. Set aside three to six months of mortgage payments in case you become unemployed. Make sure you can ride out the storm.
We are coming to a point in American society to where it’s either them or us, and mass awareness is the key to our survival. Most believe the Federal Reserve is a part of the government, but it’s just a name. The Fed is a private corporation set up for private gain, with a dark history of stock market crashes, financial panics, political manipulation and ultimately, mass poverty and hunger riots. Our struggle is not new: currency control has switched from public to private hands EIGHT times since our country’s inception, and needs to be reclaimed by the people, one last time.
Don’t think you can play helpless and expect our political leaders to protect you from financial calamity; they never have. You must become Morally Armed on your own. Don’t be coaxed into believing the system is optimized for the good of all. The Federal Reserve System is not an equitable institution, and it was never intended to be. They believe if they have us strung out on debt, we are no threat to them. Let us prove otherwise.
Currency reform is the most important issue facing Americans today. How it plays out will determine whether you and your children eat or not, whether you have a place to live or even a future to look forward to. The major media will ridicule anyone speaking against the Fed, so to validate history’s greatest moral dilemma for yourself, just google “Jackson bank veto.”
America must abolish the Federal Reserve System to regain control over the economy and our government. For a concise history of world monetary policy and how it shapes world events, see Moral Armor. Then share this knowledge with your friends. Email this article to everyone in your address book and stay tuned for further developments. We’ll change the system together and bring a brighter dawn to Mankind.
About the author:
Ronald E. Springer is the Author/Philosopher of Moral Armor, the world's first fully-integrated moral philosophy based on the nature of Man. Featured on The Mitch Albom Show, NBC and FOX News radio affiliates, Mr. Springer is available for interviews, speaking engagements, philosophy workshops and seminars. Please contact RonaldESpringer@MoralArmor.com or visit www.MoralArmor.comfor details.
mmaterial Values in Business Management
mmaterial Values in Business Management
by: Stephan Szugat
Article Title: I
Author: Stephan Szugat
Word Count: 915
mmaterial Values in Business Management
Maybe you have already heard that in some ways immaterial values are important for business management. But you might not found how to bring them into your management processes or into your reporting packages. However, first of all we should be clear, what immaterial values are? Well, this includes the balance sheet information about intangible assets, but is going far behind it.
As we all know, decisions are mostly based on feelings or emotions, than on logical judgement. A feeling is an energy. Energy is not material, it is immaterial. The overall emotions or motivation of employees in a business is a immaterial value, it could have positive and negative impact on the business development. Does sound very esoterical for you? Might be, but today we know that our emotions drive a lot of our life.
Not only the feelings of the emplyoees have an impact on the business development, also the feelings of potenial customers have it. These customer feelings could be measured as customer satisfaction, as how customers see the company or it’s products and services and so on. There is more energy, which is immaterial, included in our business life as we are aware of.
Until today we might know about these energies or have read that businesses have to be more aware of them. But to find Solutions which are able to measure these energies are not very common and hard to find. Business Management still uses hard figures such as ratios based on financial values and just forgets that there has been more than only the numbers from the accounting and the money in the pocket.
If you only look to the accounting figures of a business, you only look to this company as if you were looking at an iceberg. You only see a fraction of the iceberg, only what is above the surface. Everything below the surface is out of your view. While the iceberg is melting away, it still brings up new parts of it self. But you only see this new parts, when the iceberg is melting. It’s just the same with the accounting figures as soon as you see them they are gone. That means they are old, it’s nice to knew them, but they relate to business already accomplished.
The accounting figures are just like to iceberg when it comes above the surface while it is melting away. Now, wouldn’t it be great to see the whole iceberg, even if a big part is below the surface? Yes, it would be great. The immaterial values of your business are just below surface. If you bring them up, you could see the whole picture of your business.
Running a business only focusing on profit could lead to running into a collapse. It might take time, but soon customers and employees will find out that just the profit counts to a specific company. Well, it’s correct, no business could survive without profit, but first of all every business has to make profit on immaterial items, such as image, motivation of employees and customers faith.
One day from these immaterial profits the financial profit arises. That’s the theory. Propably you already read about this, but have you found a way to measure immaterial values of your business? It’s not that difficult, but it needs some thoughts. First of all it is important to make a list of immaterial values which have the most impact on the business development. When this has been finished, methods to measure and valuate the immaterial values have to be found.
And at last, the values for all the selected immaterial items have to be analysed regularly. Setting up such a Reporting System for immaterial values could be a long lasting task. You might try to do it with a spreadsheet program or with a database, but either way will take it’s time. Using ready made Standard Software might be another option, but there are not much choices. In case you use the Balance Scorecard, you might think having all the data mentioned above and you might think having a good solution for analysation.
The Balance Scorecard has it’s advantages, but for a short, fast and regular analysis of immaterial values it is far to complex and much to slow. There is just the need to measure, store and analyse some data. About 30 items will be enough to have an overview of immaterial values and some material values as well. Most of the necessary data are usually already stored in every business. They only need to be concentrated into one table and have to be analysed.
Are immaterial values important for every business? Yes. This includes big businesses as well as the one-man-business, retail stores, mechanics, freelancer and so on. You may find more information on immaterial values in business management, when searching for Early-Warning-System, Early-Recognition-Sytems and something similar. You are able to find one or the other immaterial value included in Management Methods, Ratio Systems and Financial Analysis. But still, most Reports and Measurement System are based on financial data.
A Solution which every business, no matter of size, could use, is the abenetis ERS (Early-Recognition-System). It is called Early-Recognition-System, because with the used immaterial values every business could be aware of tendencies in it’s business development soon. At the moment the abenetis ERS is available only as Online-Service, but could soon be delivered as Intranet-Version, too. More details are available at our ERS-Subscription Page.
About the author:
Stephan Szugat is founder of abenetis a web-based service about Business Management Solutions focusing on the core needs of business management. This includes operational and strategic analysis especially Early-Recognition-Systems, Knowledge-Management and other Services for small and mid-sized businesses. He has approx. 15 years experience in the Finance and Accounting Area from companies of different size and from various industries. http://www.abenetis.com
by: Stephan Szugat
Article Title: I
Author: Stephan Szugat
Word Count: 915
mmaterial Values in Business Management
Maybe you have already heard that in some ways immaterial values are important for business management. But you might not found how to bring them into your management processes or into your reporting packages. However, first of all we should be clear, what immaterial values are? Well, this includes the balance sheet information about intangible assets, but is going far behind it.
As we all know, decisions are mostly based on feelings or emotions, than on logical judgement. A feeling is an energy. Energy is not material, it is immaterial. The overall emotions or motivation of employees in a business is a immaterial value, it could have positive and negative impact on the business development. Does sound very esoterical for you? Might be, but today we know that our emotions drive a lot of our life.
Not only the feelings of the emplyoees have an impact on the business development, also the feelings of potenial customers have it. These customer feelings could be measured as customer satisfaction, as how customers see the company or it’s products and services and so on. There is more energy, which is immaterial, included in our business life as we are aware of.
Until today we might know about these energies or have read that businesses have to be more aware of them. But to find Solutions which are able to measure these energies are not very common and hard to find. Business Management still uses hard figures such as ratios based on financial values and just forgets that there has been more than only the numbers from the accounting and the money in the pocket.
If you only look to the accounting figures of a business, you only look to this company as if you were looking at an iceberg. You only see a fraction of the iceberg, only what is above the surface. Everything below the surface is out of your view. While the iceberg is melting away, it still brings up new parts of it self. But you only see this new parts, when the iceberg is melting. It’s just the same with the accounting figures as soon as you see them they are gone. That means they are old, it’s nice to knew them, but they relate to business already accomplished.
The accounting figures are just like to iceberg when it comes above the surface while it is melting away. Now, wouldn’t it be great to see the whole iceberg, even if a big part is below the surface? Yes, it would be great. The immaterial values of your business are just below surface. If you bring them up, you could see the whole picture of your business.
Running a business only focusing on profit could lead to running into a collapse. It might take time, but soon customers and employees will find out that just the profit counts to a specific company. Well, it’s correct, no business could survive without profit, but first of all every business has to make profit on immaterial items, such as image, motivation of employees and customers faith.
One day from these immaterial profits the financial profit arises. That’s the theory. Propably you already read about this, but have you found a way to measure immaterial values of your business? It’s not that difficult, but it needs some thoughts. First of all it is important to make a list of immaterial values which have the most impact on the business development. When this has been finished, methods to measure and valuate the immaterial values have to be found.
And at last, the values for all the selected immaterial items have to be analysed regularly. Setting up such a Reporting System for immaterial values could be a long lasting task. You might try to do it with a spreadsheet program or with a database, but either way will take it’s time. Using ready made Standard Software might be another option, but there are not much choices. In case you use the Balance Scorecard, you might think having all the data mentioned above and you might think having a good solution for analysation.
The Balance Scorecard has it’s advantages, but for a short, fast and regular analysis of immaterial values it is far to complex and much to slow. There is just the need to measure, store and analyse some data. About 30 items will be enough to have an overview of immaterial values and some material values as well. Most of the necessary data are usually already stored in every business. They only need to be concentrated into one table and have to be analysed.
Are immaterial values important for every business? Yes. This includes big businesses as well as the one-man-business, retail stores, mechanics, freelancer and so on. You may find more information on immaterial values in business management, when searching for Early-Warning-System, Early-Recognition-Sytems and something similar. You are able to find one or the other immaterial value included in Management Methods, Ratio Systems and Financial Analysis. But still, most Reports and Measurement System are based on financial data.
A Solution which every business, no matter of size, could use, is the abenetis ERS (Early-Recognition-System). It is called Early-Recognition-System, because with the used immaterial values every business could be aware of tendencies in it’s business development soon. At the moment the abenetis ERS is available only as Online-Service, but could soon be delivered as Intranet-Version, too. More details are available at our ERS-Subscription Page.
About the author:
Stephan Szugat is founder of abenetis a web-based service about Business Management Solutions focusing on the core needs of business management. This includes operational and strategic analysis especially Early-Recognition-Systems, Knowledge-Management and other Services for small and mid-sized businesses. He has approx. 15 years experience in the Finance and Accounting Area from companies of different size and from various industries. http://www.abenetis.com
Managing Your Home Based Online Business – 2
Managing Your Home Based Online Business – 2
by: Roy Thomsitt
In the first part of this series of articles, on managing your online business at home, I wrote about the many management responsibilities and functions you have rolled into one if you have your own sole proprietor business, with no staff. Your management task is perhaps the most difficult of all. You have to manage yourself, in all those different areas of your business such as finance, marketing, purchasing and computing.
I believe that if you think of your new home business as having different areas of management for you to concentrate on, you are more likely to succeed long term. If you can adopt some of the techniques of good management, you will end up with a more sound business that will stand the test of time. You will be a better decision maker, and it is decisions that dictate the progress or downfall of any business. Decision making needs to be unemotional and as scientific as possible, but as much as anything needs to be based on common sense. Good management is often a matter of common sense, and that is why I believe you, whatever your background, can run a successful business limited only by your ambitions.
The other virtue you will need in abundance is patience, and this an area where you definitely need to manage yourself. Impatience brings emotion into your decision making. It also brings self criticism, or criticism of others, when none is either deserved or necessary. Patience, realism and common sense combined will contribute greatly to making you a good business manager. With those three attributes, you will be well placed to learn the skills of management in the context of your own small business. You will be able to learn how the different functions of a business relate to each other and interact.
That is not easy, but over time, if you apply yourself, it will all fall into place. This is where patience is vital. Your age or background do not necessarily matter. I know that in my late 20’s I did not really understand business and how it all fitted together. At 30, I knew I needed some sort of professional qualification, and I decided on management accountancy. The syllabus was tough, with 18 exams over 2 and a half to 5 years. What surprised me was the variety of subjects to cover. There were exams in company law, business law, economics, corporate planning, marketing, production, decision making, cost accounting, management accounting, mathematics and statistics. Each subject was very different. Then, at the end, I suddenly realized that all of them knitted together. The ones I hated (law) and loved (marketing) all had a place in the scheme of things.
You, of course, have no need to study or be an expert in all of those things. But it does help to at least be aware that some of them are, in their own way, critical to your success. If you are taking a long term view of things, which you should be if you are serious about having your own home business, you have plenty of time to learn about those subjects that are most critical for your business:
Finance
Whatever your business, this is a very critical function for you to understand and manage, so when it comes to learning all you can, financial management is a priority. Much of this is again common sense, and realism, and there are many tools around to help you keep good financial records. But as I mentioned before, it is decisions that dictate the progress or downfall of any business. All decisions you make will have a financial impact on your business. However, good financial records alone will not bring the reward of better decision making. If you want to maximize the profits of your home business, you may find it helps to have other, non-financial records to aid your decisions. I will discuss this more in part 3 of this series of articles.
Marketing
Marketing is what I love most about business, and it is equally important to finance in all free enterprises. With an online business, the marketing side is an ever moving area of expertise. Offline, marketing has long since stabilised. Online, it has not stabilised at all; it is still developing and evolving. You need to be aware of what’s happening in the world of internet marketing, what has happened, and what is likely to happen. Always remember, though, there will always be a financial impact of your marketing decisions. You are obviously prepared to take risks, as you have started or are starting an online business at home. As the manager of your business you will need to balance the financial and marketing conflicts as they arise. You have to strike the right balance. If the finance director in you is too risk averse, you may stifle the growth of your business. If the marketing director in you is too cavalier, and unrealistic about sales prospects, you may ruin your business in one or two rash decisions. More on this in part 4.
Computing
If you are working online full time, or even part time, you will always need to be looking out for developments in the arenas of software and the internet itself, and maybe at times hardware. You may come across software that either improves your efficiency, makes life much easier or takes you into a new and better way of working. This is another area where knowledge is power. You need to be competitive, and sometimes you will come across new software that will make you more competitive. Try to keep abreast of things in the software marketplace, as it affects your business.
Time Management
While not a function like finance or marketing, when you work at home alone you will find that time management becomes key to your success and enjoyment of working from home. It is a subject you should always be aware of and make conscious decisions about. I will write more on this topic in part 5.
The above are just the key areas where you need to view your business from a management viewpoint, and the list of course is not exhaustive. However, pay attention to these from a manager’s perspective, and you should benefit in the long run. You will take the leap from being “employee” to “boss”, even if you are the only one you can be “boss” to.
About the author:
Roy Thomsitt is the owner and part author the home business websites http://www.change-direction.comand http://www.home-working-start-up.com
by: Roy Thomsitt
In the first part of this series of articles, on managing your online business at home, I wrote about the many management responsibilities and functions you have rolled into one if you have your own sole proprietor business, with no staff. Your management task is perhaps the most difficult of all. You have to manage yourself, in all those different areas of your business such as finance, marketing, purchasing and computing.
I believe that if you think of your new home business as having different areas of management for you to concentrate on, you are more likely to succeed long term. If you can adopt some of the techniques of good management, you will end up with a more sound business that will stand the test of time. You will be a better decision maker, and it is decisions that dictate the progress or downfall of any business. Decision making needs to be unemotional and as scientific as possible, but as much as anything needs to be based on common sense. Good management is often a matter of common sense, and that is why I believe you, whatever your background, can run a successful business limited only by your ambitions.
The other virtue you will need in abundance is patience, and this an area where you definitely need to manage yourself. Impatience brings emotion into your decision making. It also brings self criticism, or criticism of others, when none is either deserved or necessary. Patience, realism and common sense combined will contribute greatly to making you a good business manager. With those three attributes, you will be well placed to learn the skills of management in the context of your own small business. You will be able to learn how the different functions of a business relate to each other and interact.
That is not easy, but over time, if you apply yourself, it will all fall into place. This is where patience is vital. Your age or background do not necessarily matter. I know that in my late 20’s I did not really understand business and how it all fitted together. At 30, I knew I needed some sort of professional qualification, and I decided on management accountancy. The syllabus was tough, with 18 exams over 2 and a half to 5 years. What surprised me was the variety of subjects to cover. There were exams in company law, business law, economics, corporate planning, marketing, production, decision making, cost accounting, management accounting, mathematics and statistics. Each subject was very different. Then, at the end, I suddenly realized that all of them knitted together. The ones I hated (law) and loved (marketing) all had a place in the scheme of things.
You, of course, have no need to study or be an expert in all of those things. But it does help to at least be aware that some of them are, in their own way, critical to your success. If you are taking a long term view of things, which you should be if you are serious about having your own home business, you have plenty of time to learn about those subjects that are most critical for your business:
Finance
Whatever your business, this is a very critical function for you to understand and manage, so when it comes to learning all you can, financial management is a priority. Much of this is again common sense, and realism, and there are many tools around to help you keep good financial records. But as I mentioned before, it is decisions that dictate the progress or downfall of any business. All decisions you make will have a financial impact on your business. However, good financial records alone will not bring the reward of better decision making. If you want to maximize the profits of your home business, you may find it helps to have other, non-financial records to aid your decisions. I will discuss this more in part 3 of this series of articles.
Marketing
Marketing is what I love most about business, and it is equally important to finance in all free enterprises. With an online business, the marketing side is an ever moving area of expertise. Offline, marketing has long since stabilised. Online, it has not stabilised at all; it is still developing and evolving. You need to be aware of what’s happening in the world of internet marketing, what has happened, and what is likely to happen. Always remember, though, there will always be a financial impact of your marketing decisions. You are obviously prepared to take risks, as you have started or are starting an online business at home. As the manager of your business you will need to balance the financial and marketing conflicts as they arise. You have to strike the right balance. If the finance director in you is too risk averse, you may stifle the growth of your business. If the marketing director in you is too cavalier, and unrealistic about sales prospects, you may ruin your business in one or two rash decisions. More on this in part 4.
Computing
If you are working online full time, or even part time, you will always need to be looking out for developments in the arenas of software and the internet itself, and maybe at times hardware. You may come across software that either improves your efficiency, makes life much easier or takes you into a new and better way of working. This is another area where knowledge is power. You need to be competitive, and sometimes you will come across new software that will make you more competitive. Try to keep abreast of things in the software marketplace, as it affects your business.
Time Management
While not a function like finance or marketing, when you work at home alone you will find that time management becomes key to your success and enjoyment of working from home. It is a subject you should always be aware of and make conscious decisions about. I will write more on this topic in part 5.
The above are just the key areas where you need to view your business from a management viewpoint, and the list of course is not exhaustive. However, pay attention to these from a manager’s perspective, and you should benefit in the long run. You will take the leap from being “employee” to “boss”, even if you are the only one you can be “boss” to.
About the author:
Roy Thomsitt is the owner and part author the home business websites http://www.change-direction.comand http://www.home-working-start-up.com
Is Your Business Profitable?
Is Your Business Profitable?
by: Pam Newman
Copyright 2005 Pam Newman
What’s your job profitability? Do you know?
Many business owners are unsure of their profitability at a company or job level. They “think” they are making money because they have a few dollars in their checking account. Having money in your checking account doesn’t mean you are profitable. It might simply mean you haven’t paid all the bills yet, so you have a little cash. Cash and profit are two different concepts. If you don’t know your exact income and expenses for each job and your overall business, then how can you know whether you are making a profit? And, if you aren’t profitable, your business won’t last long.
Analyze Each Job
Regardless of the size of your business or your industry, profitability is something you should be monitoring on a monthly basis. To determine your profit, you must know how much you make and spend on each job. Expenditures should be tracked for direct labor and material costs on each job. In addition, you should also be tracking overhead costs and allocating them to your various jobs as applicable. There is always going to be some general overhead, but too often dollars are thrown into general overhead, when those dollars could easily be attached to specific jobs.
Intuit’s QuickBooks software program has easy-to-use features that allow you to do job-costing for time and materials, so you don’t have to worry about having to track it all manually. Rely on tools to help you run your business more efficiently and effectively.
Are you curious how you are doing with job costing measurements? Here are some quick and easy questions to gauge your job costing performance:
1. Do I track each customer’s revenue information through a detailed invoice?
2. Do I have a way of breaking down my direct job materials cost by customer?
3. Do I associate all time spent to each job accurately with actual dollar amounts?
4. Do I have access to reports to monitor profitability on each job in a timely manner?
5. Do I have a way to trend the fluctuations in job profitability from job to job, month to month, etc?
If you answered “no” to any of these, then it’s time for you to take an objective look at your financial goals. It’s time for you to implement a job costing mechanism to help you answer “yes” to all these questions. How can you track your profitability and long-term growth plans if you don’t have detail at a job level?
QuickBooks Can Help
Here are some easy ways to utilize QuickBooks effectively to help you with your job-costing process:
1. Set up the QuickBooks Item list so that you’ll have both an expense and an income aspect to each of the items. This will allow you to track your costs and your income, and will provide you profit by item.
2. Record your sales through the invoicing or sales receipt process. This will record the income aspects of the items.
3. As you purchase the product or service items, make sure that you utilize the Items tab so that it will record the cost to the appropriate item. In addition, make sure to assign your customer/job information to each line item so that you’ll have the costs associated to the appropriate customer/job for job-costing.
4. Utilize the time-tracking mechanism in QuickBooks so that you and your employees can track time by item and customer/job. No dollar value is associated with this time until you actually pay the employees within QuickBooks.
5. QuickBooks has preformatted reports that you can access to have job-costing information right at your fingertips. These are found under the Reporting menu and the Jobs/Time/Mileage option.
6. QuickBooks has the ability to provide reports for any time period you select. This will allow you to have a variety of detail over the growth of your business and to produce trending reports. You can modify the report as needed to meet your needs.
A good accounting professional can help you understand what these reports are telling you, in terms that you can use. Reports alone don’t provide value if you don’t understand them. So it is key that you understand the reporting information and how you can use that information to assist you in decision-making as you grow your business profitably.
Job-costing is easier when you set-up your accounting/bookkeeping software package and know how to use it. So, challenge yourself today to become more adept at running a financially savvy business through job-costing. Then, you’ll know, without a doubt, whether your company is profitable.
About the author:
Pam helps business owners keep money from slipping through their fingers. She is a Certified Management Accountant, Certified QuickBooks ProAdvisor, and Author of Out of the Red and Unlocking the Secrets of QuickBooks. For more information, you can visit our website at http://www.quickbooksinformation.com
by: Pam Newman
Copyright 2005 Pam Newman
What’s your job profitability? Do you know?
Many business owners are unsure of their profitability at a company or job level. They “think” they are making money because they have a few dollars in their checking account. Having money in your checking account doesn’t mean you are profitable. It might simply mean you haven’t paid all the bills yet, so you have a little cash. Cash and profit are two different concepts. If you don’t know your exact income and expenses for each job and your overall business, then how can you know whether you are making a profit? And, if you aren’t profitable, your business won’t last long.
Analyze Each Job
Regardless of the size of your business or your industry, profitability is something you should be monitoring on a monthly basis. To determine your profit, you must know how much you make and spend on each job. Expenditures should be tracked for direct labor and material costs on each job. In addition, you should also be tracking overhead costs and allocating them to your various jobs as applicable. There is always going to be some general overhead, but too often dollars are thrown into general overhead, when those dollars could easily be attached to specific jobs.
Intuit’s QuickBooks software program has easy-to-use features that allow you to do job-costing for time and materials, so you don’t have to worry about having to track it all manually. Rely on tools to help you run your business more efficiently and effectively.
Are you curious how you are doing with job costing measurements? Here are some quick and easy questions to gauge your job costing performance:
1. Do I track each customer’s revenue information through a detailed invoice?
2. Do I have a way of breaking down my direct job materials cost by customer?
3. Do I associate all time spent to each job accurately with actual dollar amounts?
4. Do I have access to reports to monitor profitability on each job in a timely manner?
5. Do I have a way to trend the fluctuations in job profitability from job to job, month to month, etc?
If you answered “no” to any of these, then it’s time for you to take an objective look at your financial goals. It’s time for you to implement a job costing mechanism to help you answer “yes” to all these questions. How can you track your profitability and long-term growth plans if you don’t have detail at a job level?
QuickBooks Can Help
Here are some easy ways to utilize QuickBooks effectively to help you with your job-costing process:
1. Set up the QuickBooks Item list so that you’ll have both an expense and an income aspect to each of the items. This will allow you to track your costs and your income, and will provide you profit by item.
2. Record your sales through the invoicing or sales receipt process. This will record the income aspects of the items.
3. As you purchase the product or service items, make sure that you utilize the Items tab so that it will record the cost to the appropriate item. In addition, make sure to assign your customer/job information to each line item so that you’ll have the costs associated to the appropriate customer/job for job-costing.
4. Utilize the time-tracking mechanism in QuickBooks so that you and your employees can track time by item and customer/job. No dollar value is associated with this time until you actually pay the employees within QuickBooks.
5. QuickBooks has preformatted reports that you can access to have job-costing information right at your fingertips. These are found under the Reporting menu and the Jobs/Time/Mileage option.
6. QuickBooks has the ability to provide reports for any time period you select. This will allow you to have a variety of detail over the growth of your business and to produce trending reports. You can modify the report as needed to meet your needs.
A good accounting professional can help you understand what these reports are telling you, in terms that you can use. Reports alone don’t provide value if you don’t understand them. So it is key that you understand the reporting information and how you can use that information to assist you in decision-making as you grow your business profitably.
Job-costing is easier when you set-up your accounting/bookkeeping software package and know how to use it. So, challenge yourself today to become more adept at running a financially savvy business through job-costing. Then, you’ll know, without a doubt, whether your company is profitable.
About the author:
Pam helps business owners keep money from slipping through their fingers. She is a Certified Management Accountant, Certified QuickBooks ProAdvisor, and Author of Out of the Red and Unlocking the Secrets of QuickBooks. For more information, you can visit our website at http://www.quickbooksinformation.com
Issuing Warrants to Investors
Issuing Warrants to Investors
by: Dave Lavinsky
When raising capital for a business venture, warrants are a common form of equity that is given to investors. A warrant is like an option – it gives the holder the right to buy a security at a fixed or formulaic price, which is known as the "exercise" or "strike" price.
Warrants are often confused with options. Options, as used in the venture capital space, are typically long term (up to 10 years). They are also typically issued to employees versus investors. Conversely, warrants act like short-term options and, unlike employee options, can be traded as an independent security.
In general, neither the issuance of warrants nor their exercise (at least by non-employees) is a taxable event. In fact, in 1984, Congress reversed the earlier position of the IRS that the expiration of a warrant is a taxable event for the issuer. However, whenever a debt security with warrants attached is issued as a package, original issue discount problems are invited.
One type of warrant that once popular as a financing mechanism for emerging ventures is contingent warrants. These warrants become exercisable if and when the holder does something for the issuer, for example buys a certain level of product. Contingent warrants are no longer used often since the SEC ruled in favor of current and periodic recognition of expense to the issuer.
Like an option, a warrant is considered a "common-stock equivalent” for accounting purposes. And, if the warrant has been "in the money" (i.e., the exercise price is below the market price) for three consecutive months, it is deemed to impact earnings per share under the so-called treasury-stock method. That is, the warrants are considered exercised, new stock is issued at the exercise price, and the proceeds to the issuer are used to buy in stock at the market price.
Warrants are a common financing mechanism and companies seeking venture capital should consider and become knowledgeable about this type of equity device.
About the author:
GT Business Plans has developed over 200 business plans for clients that have collectively raised over $750 million in financing, launched numerous new product and service lines and gained competitive advantage and market share. GT Business Plans is the sister site of GT Venture Capital
by: Dave Lavinsky
When raising capital for a business venture, warrants are a common form of equity that is given to investors. A warrant is like an option – it gives the holder the right to buy a security at a fixed or formulaic price, which is known as the "exercise" or "strike" price.
Warrants are often confused with options. Options, as used in the venture capital space, are typically long term (up to 10 years). They are also typically issued to employees versus investors. Conversely, warrants act like short-term options and, unlike employee options, can be traded as an independent security.
In general, neither the issuance of warrants nor their exercise (at least by non-employees) is a taxable event. In fact, in 1984, Congress reversed the earlier position of the IRS that the expiration of a warrant is a taxable event for the issuer. However, whenever a debt security with warrants attached is issued as a package, original issue discount problems are invited.
One type of warrant that once popular as a financing mechanism for emerging ventures is contingent warrants. These warrants become exercisable if and when the holder does something for the issuer, for example buys a certain level of product. Contingent warrants are no longer used often since the SEC ruled in favor of current and periodic recognition of expense to the issuer.
Like an option, a warrant is considered a "common-stock equivalent” for accounting purposes. And, if the warrant has been "in the money" (i.e., the exercise price is below the market price) for three consecutive months, it is deemed to impact earnings per share under the so-called treasury-stock method. That is, the warrants are considered exercised, new stock is issued at the exercise price, and the proceeds to the issuer are used to buy in stock at the market price.
Warrants are a common financing mechanism and companies seeking venture capital should consider and become knowledgeable about this type of equity device.
About the author:
GT Business Plans has developed over 200 business plans for clients that have collectively raised over $750 million in financing, launched numerous new product and service lines and gained competitive advantage and market share. GT Business Plans is the sister site of GT Venture Capital
Is It Worth Becoming a Partner?
Is It Worth Becoming a Partner?
by: Thomas Johansmeyer
It’s a fact of life in the Big Four :you are there to become a partner. This expectation may not be explicit in Big Four culture, but the undercurrent is undeniable. If your every decision is not focused on becoming a “member of the firm”, your career is in perpetual jeopardy. The whole reason for your being is to attain that status.
The mystique of the partnership is evaporating, and it could change the character and composition of the Big Four fundamentally. Yes, Mr. Dylan, the times, they are a-changin’. Anecdotally, more and more senior managers talk quietly – never publicly – about what their next moves would be. Those illicit conversations occurred in hushed tones away from the office – often emerging from frank advice offered to more junior staff members.
But, where do you go?
Many senior managers are considering VP and C-level positions instead of shooting for the partnership. Citing lifestyle desires (i.e. getting off the road), earning potential, and less politically charged environments, even top-performing senior managers are exploring careers outside the Big Four.
Aside from these internal pressures, up-and-comers clearly have concerns about the resilience – and costs – of the partnership structure. Once upon a time, the partnership buy-in was considered a pristine investment opportunity. The past few years, though, have called this perception into question.
It all started with Enron.
Many of the consultants and accountants in our community are still in pain from the collapse of Andersen – especially the ex-Andersen folks who have sought refuge at the remaining Big Four. Professionals who worked at Andersen, especially former partners, are acutely aware of the risks inherent in buying into the partnership. New partners, with fewer than five years as members of Andersen, were brutalized financially. Their buy-in loans were collateralized with their partnership units. The collapse of Andersen led to a negative equity situation for them; partners owed hundreds of thousands of dollars and could not divest their units to repay the loans.
A similar fear rippled through KPMG, recently. Under investigation for selling abusive tax shelters, KPMG settled with the Justice Department. The settlement included a fine of $456 million. While KPMG avoided the fate of Andersen, the resulting fine equates to around $300 thousand for each of KPMG’s 1,600 partners.
The declining interest in firm membership is supported by potential changes in firm organization. Accenture and BearingPoint have forsaken the partnership model, and both now trade on public markets. Doubts as to the protections of the limited liability partnership model are causing the Big Four to consider incorporation – instead of partnership.
Once recognized as an elite club in the accounting and consulting industries, the major partnerships are losing their mystique. The firms themselves continue to provide the best services available on the market, but the firms themselves are undergoing a fundamental shift. Every associate used to hope to grow up to become a partner. Senior managers could taste it – and would think of nothing else.
The Big Four’s preferred structure is under attack from the outside. Once considered an almost risk-free investment, we have learned from Andersen and KPMG the contrary. This investment risk is magnified by the erosion of protections offered by the LLP structure. Greener pastures lure talent from the partnership while the legal system lays siege to this venerable institution.
About the author:
Hi! I am Thomas Johansmeyer. I am an article writer with http://www.big4.com
If you have any questions mail me at webmaster@big4.com
by: Thomas Johansmeyer
It’s a fact of life in the Big Four :you are there to become a partner. This expectation may not be explicit in Big Four culture, but the undercurrent is undeniable. If your every decision is not focused on becoming a “member of the firm”, your career is in perpetual jeopardy. The whole reason for your being is to attain that status.
The mystique of the partnership is evaporating, and it could change the character and composition of the Big Four fundamentally. Yes, Mr. Dylan, the times, they are a-changin’. Anecdotally, more and more senior managers talk quietly – never publicly – about what their next moves would be. Those illicit conversations occurred in hushed tones away from the office – often emerging from frank advice offered to more junior staff members.
But, where do you go?
Many senior managers are considering VP and C-level positions instead of shooting for the partnership. Citing lifestyle desires (i.e. getting off the road), earning potential, and less politically charged environments, even top-performing senior managers are exploring careers outside the Big Four.
Aside from these internal pressures, up-and-comers clearly have concerns about the resilience – and costs – of the partnership structure. Once upon a time, the partnership buy-in was considered a pristine investment opportunity. The past few years, though, have called this perception into question.
It all started with Enron.
Many of the consultants and accountants in our community are still in pain from the collapse of Andersen – especially the ex-Andersen folks who have sought refuge at the remaining Big Four. Professionals who worked at Andersen, especially former partners, are acutely aware of the risks inherent in buying into the partnership. New partners, with fewer than five years as members of Andersen, were brutalized financially. Their buy-in loans were collateralized with their partnership units. The collapse of Andersen led to a negative equity situation for them; partners owed hundreds of thousands of dollars and could not divest their units to repay the loans.
A similar fear rippled through KPMG, recently. Under investigation for selling abusive tax shelters, KPMG settled with the Justice Department. The settlement included a fine of $456 million. While KPMG avoided the fate of Andersen, the resulting fine equates to around $300 thousand for each of KPMG’s 1,600 partners.
The declining interest in firm membership is supported by potential changes in firm organization. Accenture and BearingPoint have forsaken the partnership model, and both now trade on public markets. Doubts as to the protections of the limited liability partnership model are causing the Big Four to consider incorporation – instead of partnership.
Once recognized as an elite club in the accounting and consulting industries, the major partnerships are losing their mystique. The firms themselves continue to provide the best services available on the market, but the firms themselves are undergoing a fundamental shift. Every associate used to hope to grow up to become a partner. Senior managers could taste it – and would think of nothing else.
The Big Four’s preferred structure is under attack from the outside. Once considered an almost risk-free investment, we have learned from Andersen and KPMG the contrary. This investment risk is magnified by the erosion of protections offered by the LLP structure. Greener pastures lure talent from the partnership while the legal system lays siege to this venerable institution.
About the author:
Hi! I am Thomas Johansmeyer. I am an article writer with http://www.big4.com
If you have any questions mail me at webmaster@big4.com
Is It Necessary To Have a Business Plan?
Is It Necessary To Have a Business Plan?
by: scott morris
Are you planning to start a new business? Or are you considering expanding your current business and require a bank loan or investment from outsiders?
If you are going to look for an investment of capital it is quite likely that you will be required to have a business plan. If you are starting a business, despite the work involved, a business plan can prepare you for the obstacles ahead and help ensure your success.
A business plan is something that many small businesses fail to create, however, many business owners are adamant that having a written business plan is one of the keys to their present success. Creating a business plan forces you to contemplate possible obstacles to your business and prepares you to find solutions that will help you to overcome them.
To find investors or get a bank loan, they will want to see that you have the experience or resources to run the business. They will want to see your projected income as well as your suggested repayment plan already laid out. Taking the time to do this is not only important for them, but it gives you a measuring tool to verify if your business is growing properly. You can gage your success on how close to the plan your business has actually performed. Perhaps you'll do worse, or perhaps you'll do better, either way it helps you determine how well your business is getting on.
If you have never seen a business plan before you may be concerned that is is too difficult a proposition for you to manage on your own.
While there are services available where you can hire someone to write a business plan for you, depending on your needs it may be wise to familiarize yourself with a business plan's layout. This will not only help you to provide the necessary information, but may encourage you to try your own hand at it.
There's a free tool at www.bdc.ca which will assist you in creating a business plan. Some of the topics you will be required to explain are your Market, Customer, Competition, Marketing Plan, Research & Development along with financial forecasts. You may consider hiring someone to help you with your financial sheets after completing the written part of the Business Plan.
Your Business Plan will become your guide and silent business partner - indicating where you need to improve and helping you stay one step ahead of your competition. Make it a priority to have this crucial road map for your business.
About the author:
Scott Morris's personal site on accounting business and business administration http://businessexcel.com
for more information, you can visit http://businessexcel.com
by: scott morris
Are you planning to start a new business? Or are you considering expanding your current business and require a bank loan or investment from outsiders?
If you are going to look for an investment of capital it is quite likely that you will be required to have a business plan. If you are starting a business, despite the work involved, a business plan can prepare you for the obstacles ahead and help ensure your success.
A business plan is something that many small businesses fail to create, however, many business owners are adamant that having a written business plan is one of the keys to their present success. Creating a business plan forces you to contemplate possible obstacles to your business and prepares you to find solutions that will help you to overcome them.
To find investors or get a bank loan, they will want to see that you have the experience or resources to run the business. They will want to see your projected income as well as your suggested repayment plan already laid out. Taking the time to do this is not only important for them, but it gives you a measuring tool to verify if your business is growing properly. You can gage your success on how close to the plan your business has actually performed. Perhaps you'll do worse, or perhaps you'll do better, either way it helps you determine how well your business is getting on.
If you have never seen a business plan before you may be concerned that is is too difficult a proposition for you to manage on your own.
While there are services available where you can hire someone to write a business plan for you, depending on your needs it may be wise to familiarize yourself with a business plan's layout. This will not only help you to provide the necessary information, but may encourage you to try your own hand at it.
There's a free tool at www.bdc.ca which will assist you in creating a business plan. Some of the topics you will be required to explain are your Market, Customer, Competition, Marketing Plan, Research & Development along with financial forecasts. You may consider hiring someone to help you with your financial sheets after completing the written part of the Business Plan.
Your Business Plan will become your guide and silent business partner - indicating where you need to improve and helping you stay one step ahead of your competition. Make it a priority to have this crucial road map for your business.
About the author:
Scott Morris's personal site on accounting business and business administration http://businessexcel.com
for more information, you can visit http://businessexcel.com
Is Incorporating Your Small Business Best For You?
Is Incorporating Your Small Business Best For You?
by: Jeff Schuman
There comes a point in time when every small business person
contemplates on whether to incorporate their business or not. A
lot of times small businesses start out sole proprietorships,
and then become incorporated as the business expands and
develops. Small business incorporating can be a difficult
decision, and with this article you’ll gain a little bit of
knowledge on the advantages and disadvantages.
There are many advantages to incorporating your small business,
but limited liability is one of the biggest advantages. When
you have sole proprietorship to the company all the liability of
the company is on the owner. When incorporating the business,
your only liability is to however much you invest in the company.
With sole proprietorship, all of your personal belongings, such
as car and home, can be turned over to help pay the debt of the
business. As a shareholder in the business, you have no
responsibility whatsoever for the debts of the business, that is
of course unless you give a guarantee.
Another advantage to incorporating a small business is the
ability to raise money so much easier. With the ability to
raise money much easier, this increases the odds of the
corporation growing and expanding. Yes, you’re saying any sole
proprietorship can borrow money and incur debt like any
corporation. However, with a corporation you can sell shares
and raise equity capital, which is a big advantage in that you
generally don’t have to repay equity capital and it has no
interest.
There are many tax advantages with becoming a corporation that
you can take a look at as well. Some of these advantages
include income splitting, potential tax deferral and more.
Along with the reasons above, a corporation can have an
unlimited life. The life of a corporation is not dependent on
particular individuals, but the company as a whole. With this,
the company has the opportunity of lasting forever just as long
merges with another company or goes bankrupt.
Now that I’ve buttered up the idea of incorporating your small
business, let’s take a look at some of the possible negatives.
As you incorporate your small business, there now will be two
tax returns to file each year, one for your personal income and
one for the corporation. This may not be a huge deal, but
unlike a sole proprietorship a corporation cannot deduct its
losses from the personal income of the owner. Plus, having
another tax return is the last thing another business owner
wants to deal with.
As a corporation is much larger and more complex then a small
business, therefore the cost to create one is much higher. Just
to set up the corporation will cost a lot more, then you have to
tack on the increased maintenance fees, accounting fees, and
more.
As with everything else, a larger business means more paperwork
that must be taken care of. Corporations must keep a minute
book, which contains the corporate bylaws and minutes from
corporate meetings. Reports and tax returns must be completed
neatly and in a timely fashion. All of the business bank
accounts and records have to be kept separate from personal
accounts and assets. That may sound like a load, but that is
just the start of the increased paperwork that comes with the
territory of incorporating your small business.
While there are many advantages and disadvantages to
incorporating your small business, the decision ultimately goes
to you. It is a decision that could make or break your
business, therefore much more research is recommended. However,
small business incorporating should be a thing that suites you
and others associated with you best.
About the author:
Small business grants and small business resources to help you start and run your own small business. Small business training, information, articles, loans, and more.
http://www.sites-plus.com
by: Jeff Schuman
There comes a point in time when every small business person
contemplates on whether to incorporate their business or not. A
lot of times small businesses start out sole proprietorships,
and then become incorporated as the business expands and
develops. Small business incorporating can be a difficult
decision, and with this article you’ll gain a little bit of
knowledge on the advantages and disadvantages.
There are many advantages to incorporating your small business,
but limited liability is one of the biggest advantages. When
you have sole proprietorship to the company all the liability of
the company is on the owner. When incorporating the business,
your only liability is to however much you invest in the company.
With sole proprietorship, all of your personal belongings, such
as car and home, can be turned over to help pay the debt of the
business. As a shareholder in the business, you have no
responsibility whatsoever for the debts of the business, that is
of course unless you give a guarantee.
Another advantage to incorporating a small business is the
ability to raise money so much easier. With the ability to
raise money much easier, this increases the odds of the
corporation growing and expanding. Yes, you’re saying any sole
proprietorship can borrow money and incur debt like any
corporation. However, with a corporation you can sell shares
and raise equity capital, which is a big advantage in that you
generally don’t have to repay equity capital and it has no
interest.
There are many tax advantages with becoming a corporation that
you can take a look at as well. Some of these advantages
include income splitting, potential tax deferral and more.
Along with the reasons above, a corporation can have an
unlimited life. The life of a corporation is not dependent on
particular individuals, but the company as a whole. With this,
the company has the opportunity of lasting forever just as long
merges with another company or goes bankrupt.
Now that I’ve buttered up the idea of incorporating your small
business, let’s take a look at some of the possible negatives.
As you incorporate your small business, there now will be two
tax returns to file each year, one for your personal income and
one for the corporation. This may not be a huge deal, but
unlike a sole proprietorship a corporation cannot deduct its
losses from the personal income of the owner. Plus, having
another tax return is the last thing another business owner
wants to deal with.
As a corporation is much larger and more complex then a small
business, therefore the cost to create one is much higher. Just
to set up the corporation will cost a lot more, then you have to
tack on the increased maintenance fees, accounting fees, and
more.
As with everything else, a larger business means more paperwork
that must be taken care of. Corporations must keep a minute
book, which contains the corporate bylaws and minutes from
corporate meetings. Reports and tax returns must be completed
neatly and in a timely fashion. All of the business bank
accounts and records have to be kept separate from personal
accounts and assets. That may sound like a load, but that is
just the start of the increased paperwork that comes with the
territory of incorporating your small business.
While there are many advantages and disadvantages to
incorporating your small business, the decision ultimately goes
to you. It is a decision that could make or break your
business, therefore much more research is recommended. However,
small business incorporating should be a thing that suites you
and others associated with you best.
About the author:
Small business grants and small business resources to help you start and run your own small business. Small business training, information, articles, loans, and more.
http://www.sites-plus.com
Internal Control: A Preventive Maintenance Program
Internal Control: A Preventive Maintenance Program
by: John Day
You read about this in every newspaper in every town in the entire country: Some bookkeeper, trusted by the owner of a small business, embezzles thousands of dollars. If the theft doesn’t put owner out of business, it certainly causes a major headache.
The reason we hear of these cases so often is that, in a small business, there may only be the owner and a bookkeeper. The owner doesn’t like doing the books, doesn’t understand them, and relies on this one person to take care of things. The bookkeeper, who is usually having personal financial difficulties, takes a small amount of money intending to pay it back. No one seems to notice, so more is taken. Over a period of time, it starts to mount up to a lot of money.
This is where the concept of “internal control” comes in. Essentially, every business should have, at some level, an internal control system in place to protect against losses, both intentional and unintentional. This is because “internal control” systems will: 1) protect cash and other assets; 2) promote efficiency in processing transactions; and, 3) ensure reliability of financial records. An internal control system consists primarily of policies and procedures designed to provide reasonable assurance that these three objectives will be achieved. The size and complexity of the business will determine the extent of the internal control system.
Regardless of size, one of the most important aspects of an internal control system is the concept of separation of duties. Separating duties makes it more difficult for theft and errors to go undetected. It is highly unusual for two employees to “collude” in an effort to steal from the company.
I worked as an internal auditor for a newspaper chain for three years. My job was to walk in to the newspaper offices unannounced and go directly to the cash boxes, count them, and verify receipts. One of my most important audit steps was to make sure the internal control procedures were in place and working properly. Here are a few suggestions for internal control procedures regarding handling of cash:
- Allow only specific designated individuals to handle cash.
- Give responsibility for bookkeeping to an individual who does not handle cash.
- Use numbered receipts to document all payments.
- Make all bank deposits promptly.
- The person who prepares the bank reconciliation should be different than the one handling cash.
- If possible, the person who makes the bank deposit should be different than the one who handles the cash and the one who prepares the bank reconciliation.
- Make deposits intact with no amounts withdrawn to pay expenses.
- Keep cash and checkbook in a locked drawer or cash register.
- Since tills will never be 100 orrect all the time, establish a tolerance level for overages and shortages to determine the point at which corrective measures will be triggered.
- Make all disbursements by check, except minimal amounts paid from petty cash.
- Make certain every payment is related to a paper document, such as a voucher, to ensure that a paper trail exists for all disbursements.
- Conduct random surprise counts of petty cash and cash drawers.
- Count inventory and other assets frequently and compare with company books.
An internal control system set up early as a preventative measure is more efficient than establishing a corrective system in reaction to a loss. If it so happens, that there is just you and the bookkeeper in your small business, you need to learn how to do some of the bookkeeping tasks so you can spot check the bookkeeper’s work. That, in itself, is an excellent preventative measure.
About the author:
John W. Day, MBA is the author of two courses in accounting basics: Real Life Accounting for Non-Accountants (20-hr online) and The HEART of Accounting (4-hr PDF). Visit his website at http://www.reallifeaccounting.comto download for FREE his 3 e-books pertaining to small business accounting and his monthly newsletter on accounting issues.
by: John Day
You read about this in every newspaper in every town in the entire country: Some bookkeeper, trusted by the owner of a small business, embezzles thousands of dollars. If the theft doesn’t put owner out of business, it certainly causes a major headache.
The reason we hear of these cases so often is that, in a small business, there may only be the owner and a bookkeeper. The owner doesn’t like doing the books, doesn’t understand them, and relies on this one person to take care of things. The bookkeeper, who is usually having personal financial difficulties, takes a small amount of money intending to pay it back. No one seems to notice, so more is taken. Over a period of time, it starts to mount up to a lot of money.
This is where the concept of “internal control” comes in. Essentially, every business should have, at some level, an internal control system in place to protect against losses, both intentional and unintentional. This is because “internal control” systems will: 1) protect cash and other assets; 2) promote efficiency in processing transactions; and, 3) ensure reliability of financial records. An internal control system consists primarily of policies and procedures designed to provide reasonable assurance that these three objectives will be achieved. The size and complexity of the business will determine the extent of the internal control system.
Regardless of size, one of the most important aspects of an internal control system is the concept of separation of duties. Separating duties makes it more difficult for theft and errors to go undetected. It is highly unusual for two employees to “collude” in an effort to steal from the company.
I worked as an internal auditor for a newspaper chain for three years. My job was to walk in to the newspaper offices unannounced and go directly to the cash boxes, count them, and verify receipts. One of my most important audit steps was to make sure the internal control procedures were in place and working properly. Here are a few suggestions for internal control procedures regarding handling of cash:
- Allow only specific designated individuals to handle cash.
- Give responsibility for bookkeeping to an individual who does not handle cash.
- Use numbered receipts to document all payments.
- Make all bank deposits promptly.
- The person who prepares the bank reconciliation should be different than the one handling cash.
- If possible, the person who makes the bank deposit should be different than the one who handles the cash and the one who prepares the bank reconciliation.
- Make deposits intact with no amounts withdrawn to pay expenses.
- Keep cash and checkbook in a locked drawer or cash register.
- Since tills will never be 100 orrect all the time, establish a tolerance level for overages and shortages to determine the point at which corrective measures will be triggered.
- Make all disbursements by check, except minimal amounts paid from petty cash.
- Make certain every payment is related to a paper document, such as a voucher, to ensure that a paper trail exists for all disbursements.
- Conduct random surprise counts of petty cash and cash drawers.
- Count inventory and other assets frequently and compare with company books.
An internal control system set up early as a preventative measure is more efficient than establishing a corrective system in reaction to a loss. If it so happens, that there is just you and the bookkeeper in your small business, you need to learn how to do some of the bookkeeping tasks so you can spot check the bookkeeper’s work. That, in itself, is an excellent preventative measure.
About the author:
John W. Day, MBA is the author of two courses in accounting basics: Real Life Accounting for Non-Accountants (20-hr online) and The HEART of Accounting (4-hr PDF). Visit his website at http://www.reallifeaccounting.comto download for FREE his 3 e-books pertaining to small business accounting and his monthly newsletter on accounting issues.
Accounting Police: Do They Exist?
Accounting Police: Do They Exist?
by: John Day
Who created accounting principles? Who sets and revises accounting standards? What if you don’t follow all the rules, do you go to jail? Is there an accounting police force that investigates and arrests violators? It would seem that there must be some regulatory force to make sure that providers of financial statements conform to the rules. There is, up to a point, and here is how it works:
Mainly, it’s all voluntary and it works pretty well. First, double-entry accounting originated in Italy in the 1400’s, so its been around awhile. Accounting principles have evolved over the years just as have accounting standards. The reason why the system works is that the business community could not function if there was not commonality and consistency in financial statement reporting. It would be chaos, much like if there were no driving rules of the road.
Therefore, in the United States, a body of experts known as the Financial Accounting Standards Board (FASB pronounced Fasbee) was established in 1973, which superseded another board called the Accounting Principles Board (APB). The FASB members go through a lengthy process of analyzing and reviewing problems in the accounting field that are brought to them. After much thought, they will make a pronouncement as to what they think the new or revised way of approaching the treatment of an accounting issue should be.
They are a non-governmental organization that has private financing. A big supporter of FASB is the American Institute of Certified Public Accountants (AICPA). Many Certified Public Accountants (CPAs) belong to this prestigious organization and are obligated to abide by its guidelines and principles of behavior. Other countries no doubt have similar organizations that require high levels of accounting professional conduct.
FASB established an accounting code called “Generally Accepted Accounting Principles” or (GAAP). The assumption is that if a business financial statement is prepared according to GAAP, then the user of that financial statement could rely on or trust the information more readily than if not prepared according to GAAP. Those businesses that deviate from GAAP, and many smaller businesses do, cannot say that their statements are prepared under GAAP; in fact, they should inform the reader that they are not. However, let the buyer beware.
One governmental body that has a policing function is the Securities Exchange Commission (SEC). It is primarily concerned with public companies because their job is to protect investors from unscrupulous acts. Recently, the SEC has gotten into the act of establishing accounting standards. It has its hands full today.
Since most businesses use their financial statements to prepare their required income tax returns, the Internal Revenue Service (IRS) may audit those tax returns and review the financial statements upon which the tax returns are based. Not following the rules can get you in trouble with this governmental body.
You can see that in many ways compliance to the principles and standards is a mixture of voluntary and regulatory behavior. Currently, there is an effort underway to set international accounting standards due to the inexorable globalization process. This is a massive undertaking that will take years, but it is obviously necessary and inevitable.
by: John Day
Who created accounting principles? Who sets and revises accounting standards? What if you don’t follow all the rules, do you go to jail? Is there an accounting police force that investigates and arrests violators? It would seem that there must be some regulatory force to make sure that providers of financial statements conform to the rules. There is, up to a point, and here is how it works:
Mainly, it’s all voluntary and it works pretty well. First, double-entry accounting originated in Italy in the 1400’s, so its been around awhile. Accounting principles have evolved over the years just as have accounting standards. The reason why the system works is that the business community could not function if there was not commonality and consistency in financial statement reporting. It would be chaos, much like if there were no driving rules of the road.
Therefore, in the United States, a body of experts known as the Financial Accounting Standards Board (FASB pronounced Fasbee) was established in 1973, which superseded another board called the Accounting Principles Board (APB). The FASB members go through a lengthy process of analyzing and reviewing problems in the accounting field that are brought to them. After much thought, they will make a pronouncement as to what they think the new or revised way of approaching the treatment of an accounting issue should be.
They are a non-governmental organization that has private financing. A big supporter of FASB is the American Institute of Certified Public Accountants (AICPA). Many Certified Public Accountants (CPAs) belong to this prestigious organization and are obligated to abide by its guidelines and principles of behavior. Other countries no doubt have similar organizations that require high levels of accounting professional conduct.
FASB established an accounting code called “Generally Accepted Accounting Principles” or (GAAP). The assumption is that if a business financial statement is prepared according to GAAP, then the user of that financial statement could rely on or trust the information more readily than if not prepared according to GAAP. Those businesses that deviate from GAAP, and many smaller businesses do, cannot say that their statements are prepared under GAAP; in fact, they should inform the reader that they are not. However, let the buyer beware.
One governmental body that has a policing function is the Securities Exchange Commission (SEC). It is primarily concerned with public companies because their job is to protect investors from unscrupulous acts. Recently, the SEC has gotten into the act of establishing accounting standards. It has its hands full today.
Since most businesses use their financial statements to prepare their required income tax returns, the Internal Revenue Service (IRS) may audit those tax returns and review the financial statements upon which the tax returns are based. Not following the rules can get you in trouble with this governmental body.
You can see that in many ways compliance to the principles and standards is a mixture of voluntary and regulatory behavior. Currently, there is an effort underway to set international accounting standards due to the inexorable globalization process. This is a massive undertaking that will take years, but it is obviously necessary and inevitable.
Bot Internet Relay Chat (IRC) using PHP
In this paper, the author does not discuss in detail about the PHP script, because the purpose for. PHP is a web programming language that attach to the HTML (hipertext markup language). Most syntax PHP language is taken from C, Java, a. Unlike other languages, PHP (hypertext preprocessor) has advantages in speed, powerful and cheap (free). PHP is said to run faster because PHP module within its own protected memory space.
In the case of making a connection using PHP fsockopen used a command that allows you to open a socket on the specified server and port, in addition to running the script is certainly no specific requirement that the server you use must support PHP scripts, then allow you to use the fsockopen command. : Next create a new file named form.html and place the code below:
===
==
IRC bot by www.hdteam.net
==
Next paste the following code into a file irc.lib.php:
PHP Code: PHP Code:
==
set_time_limit(0);
define('CRLF',"\r\n");
$nick = $_POST['nick'];
$user = $_POST['user'];
$localhost = ‘127.0.0.1';
$server = $_POST['server'];
$port = $_POST['port'];
$nama = $_POST['nama'];
$channel = $_POST['channel'];
$fp = fsockopen($server,$port, &$err_num, &$err_msg, 30);
if(!$fp) {
echo "Maaf, tidak bisa menghubungi server $server";
exit;
}
$data = 'NICK ' . $nick . CRLF;
$data .= 'USER ' . $user . ' ' . $localhost . ' ' . $server . ' :' . $nama . CRLF;
fputs($fp, $data);
$response = '';
while (!feof($fp)) {
$response .= fgets($fp, 1024);
while (substr_count($response,CRLF) != 0) {
$offset = strpos($response, CRLF);
$data = substr($response,0,$offset);
$response = substr($response,$offset+2);
if ( substr($data,0,1) == ':' ) {
$offsetA = strpos($data, ' ');
$dFrom = substr($data,1,$offsetA-1);
$offsetB = strpos($data, ' :');
$dCommand = substr($data,$offsetA+1,$offsetB-$offsetA-1);
$dText = substr($data,$offsetB+2);
if (substr($dCommand,0,3) == '004' ) {
fputs($fp,'JOIN ' . $channel . CRLF);
}
elseif ( substr($dCommand,0,7) == 'PRIVMSG' ) {
if ( Ord(substr($dText,0,1)) == 1 ) {
if ( substr($dText,1,4) == 'PING' ) {
fputs($fp,':' . $nick . ' NOTICE ' . $dFrom . ' :' .
chr(1) . 'PING ' . substr($dText,6) . chr(1) . CRLF);
}
elseif ( substr($dText,1,7) == 'VERSION' ) {
fputs($fp,':' . $nick . ' NOTICE ' . $dFrom . ' :' .
chr(1) . 'VERSION PHPirc' . chr(1) . CRLF);
}
}
else {
fputs($fp,$dText . CRLF);
}
}
}
elseif ( substr($data,0,4) == 'PING' ) {
fputs($fp,'PONG . substr($data,5) . CRLF);
}
}
}
fclose ($fp);
?>
==
After the above two files created are now open your browser and navigate to the file form.html, for example http://www.domain.com/irc/form.html and fill your identity specification. Now you can see the nick that you fill in the join the channel you specify. . Actually the script above is the beginning of your learning to make a bot on IRC. Please attempting.
The authors suggest that you try this script only on a free hosting server only, because it feared if you use a hosting server that you buy, then your account can be removed unilaterally by the management server.
In the case of making a connection using PHP fsockopen used a command that allows you to open a socket on the specified server and port, in addition to running the script is certainly no specific requirement that the server you use must support PHP scripts, then allow you to use the fsockopen command. : Next create a new file named form.html and place the code below:
===
==
==
Next paste the following code into a file irc.lib.php:
PHP Code: PHP Code:
==
set_time_limit(0);
define('CRLF',"\r\n");
$nick = $_POST['nick'];
$user = $_POST['user'];
$localhost = ‘127.0.0.1';
$server = $_POST['server'];
$port = $_POST['port'];
$nama = $_POST['nama'];
$channel = $_POST['channel'];
$fp = fsockopen($server,$port, &$err_num, &$err_msg, 30);
if(!$fp) {
echo "Maaf, tidak bisa menghubungi server $server";
exit;
}
$data = 'NICK ' . $nick . CRLF;
$data .= 'USER ' . $user . ' ' . $localhost . ' ' . $server . ' :' . $nama . CRLF;
fputs($fp, $data);
$response = '';
while (!feof($fp)) {
$response .= fgets($fp, 1024);
while (substr_count($response,CRLF) != 0) {
$offset = strpos($response, CRLF);
$data = substr($response,0,$offset);
$response = substr($response,$offset+2);
if ( substr($data,0,1) == ':' ) {
$offsetA = strpos($data, ' ');
$dFrom = substr($data,1,$offsetA-1);
$offsetB = strpos($data, ' :');
$dCommand = substr($data,$offsetA+1,$offsetB-$offsetA-1);
$dText = substr($data,$offsetB+2);
if (substr($dCommand,0,3) == '004' ) {
fputs($fp,'JOIN ' . $channel . CRLF);
}
elseif ( substr($dCommand,0,7) == 'PRIVMSG' ) {
if ( Ord(substr($dText,0,1)) == 1 ) {
if ( substr($dText,1,4) == 'PING' ) {
fputs($fp,':' . $nick . ' NOTICE ' . $dFrom . ' :' .
chr(1) . 'PING ' . substr($dText,6) . chr(1) . CRLF);
}
elseif ( substr($dText,1,7) == 'VERSION' ) {
fputs($fp,':' . $nick . ' NOTICE ' . $dFrom . ' :' .
chr(1) . 'VERSION PHPirc' . chr(1) . CRLF);
}
}
else {
fputs($fp,$dText . CRLF);
}
}
}
elseif ( substr($data,0,4) == 'PING' ) {
fputs($fp,'PONG . substr($data,5) . CRLF);
}
}
}
fclose ($fp);
?>
==
After the above two files created are now open your browser and navigate to the file form.html, for example http://www.domain.com/irc/form.html and fill your identity specification. Now you can see the nick that you fill in the join the channel you specify. . Actually the script above is the beginning of your learning to make a bot on IRC. Please attempting.
The authors suggest that you try this script only on a free hosting server only, because it feared if you use a hosting server that you buy, then your account can be removed unilaterally by the management server.
Acne and Skin Problem Myths Debunked
Acne and Skin Problem Myths Debunked
by: Dennis Becker
Isn't skin a wonderful thing to have?
An obvious benefit of skin is that it protects our bodies' internal organs from harmful elements like dirt, insects, bites, toxic chemicals, nasty weather, and the like, and it certainly is more attractive than what's underneath.
When skin is healthy it's nice to look at, but when it's diseased, it can not only affect you physically, but more painfully can cause stress and social problems.
Like the common cold, acne and similar skin diseases can be treated and covered up, but cannot really be cured. The best treatment is prevention and knowledge about what makes your skin happy, so that you can avoid skin care enemies and breakout triggers.
The real cause of acne can vary from individual to individual, but some factors can be stated with relative certainty:
1. Acne occurs when pores or hair follicles become blocked or clogged.
2. There are basically 4 types of acne manifestations: whiteheads, blackheads, pimples, and nodules.
3. Acne can appear pretty much anywhere on the skin, though it causes the most concern when it shows up on the face. The worst forms of acne break out, however, on the chest and back, and most commonly on males rather than females because of hormonal differences.
4. There are many common myths and untruths about acne, rosacea, and other skin care problems.
Some acne myths include "you'll outgrow it, so leave it alone", "being out in the sun helps acne", "acne problems are directly or indirectly proportionate to sexual activity", "acne visits dirty people", "acne is contagious", and too many more to list in this short article.
The sad thing is that belief in the myths can be devasting, in that proper treatment is avoided, and lifestyle changes that don't need to be made can take away pleasure unnecessarily.
For example, at one point in my life, I truly believed that I was allergic to chocolate and that it caused my breakouts. Whenever I would succumb to the temptation and have "just a little" I would stress out waiting for the red spots, and sure enough they would appear.
After several years and much experimentation, I learned I had no allergy, the stress was a trigger for me, and a new over the counter face scrub has kept me in the clear ever since.
Knowing what triggers your breakouts can be the difference between constant battles and healthy skin. The Internet is a wonderful place to get the information you need, so stop stressing out and learn what it takes to put your best face forward.
-----------------------------------------------------------------
Dennis Becker has developed a free e-Course titled "Ultimate Acne Prevention and Treatment Guide" which debunks the myths and shows you how to look great consistently. The e-Course, along with other skin care articles can be accessed at:
http://www.skin-care-advice.com
by: Dennis Becker
Isn't skin a wonderful thing to have?
An obvious benefit of skin is that it protects our bodies' internal organs from harmful elements like dirt, insects, bites, toxic chemicals, nasty weather, and the like, and it certainly is more attractive than what's underneath.
When skin is healthy it's nice to look at, but when it's diseased, it can not only affect you physically, but more painfully can cause stress and social problems.
Like the common cold, acne and similar skin diseases can be treated and covered up, but cannot really be cured. The best treatment is prevention and knowledge about what makes your skin happy, so that you can avoid skin care enemies and breakout triggers.
The real cause of acne can vary from individual to individual, but some factors can be stated with relative certainty:
1. Acne occurs when pores or hair follicles become blocked or clogged.
2. There are basically 4 types of acne manifestations: whiteheads, blackheads, pimples, and nodules.
3. Acne can appear pretty much anywhere on the skin, though it causes the most concern when it shows up on the face. The worst forms of acne break out, however, on the chest and back, and most commonly on males rather than females because of hormonal differences.
4. There are many common myths and untruths about acne, rosacea, and other skin care problems.
Some acne myths include "you'll outgrow it, so leave it alone", "being out in the sun helps acne", "acne problems are directly or indirectly proportionate to sexual activity", "acne visits dirty people", "acne is contagious", and too many more to list in this short article.
The sad thing is that belief in the myths can be devasting, in that proper treatment is avoided, and lifestyle changes that don't need to be made can take away pleasure unnecessarily.
For example, at one point in my life, I truly believed that I was allergic to chocolate and that it caused my breakouts. Whenever I would succumb to the temptation and have "just a little" I would stress out waiting for the red spots, and sure enough they would appear.
After several years and much experimentation, I learned I had no allergy, the stress was a trigger for me, and a new over the counter face scrub has kept me in the clear ever since.
Knowing what triggers your breakouts can be the difference between constant battles and healthy skin. The Internet is a wonderful place to get the information you need, so stop stressing out and learn what it takes to put your best face forward.
-----------------------------------------------------------------
Dennis Becker has developed a free e-Course titled "Ultimate Acne Prevention and Treatment Guide" which debunks the myths and shows you how to look great consistently. The e-Course, along with other skin care articles can be accessed at:
http://www.skin-care-advice.com
Acne and Green Tea
Acne and Green Tea
by: Elaine Clay
Green tea is used by the Chinese as a traditional medicine to treat many ailments including acne and to improve general well-being. But does it provide an effective herbal alternative to modern medication?
The answer seems to be ‘Yes’. There are only two herbal treatments that are known to be effective in treating acne and green tea is one of them.
In a recent study by Jennifer Gan-Wong, M.D. a green tea cream was trailed against a 4% benzoyl peroxide solution on people suffering with moderate to severe acne. The results from this research study showed that green tea was just as good in treating acne as the benzoyl peroxide.
But benzoyl peroxide dries out skin causing itching or allergic reactions. Unlike green tea that has the added advantages of natural anti-bacterial properties and antioxidants, particularly epigallocatechin gallate which is 200 times more powerful than vitamin E at fighting free radicals.
Green tea also helps to reduce inflammation, hormonal activity and aids in detoxification - which is all good news for acne sufferers.
Green tea extract is an extremely versatile herbal supplement - it can be administered topically, often being used in creams, taken as a in the form of a pill or incorporated into your diet and drunk as a tea.
This last method is very popular (Green Tea with Honeysuckle is often known as ‘Pimple Tea’ in many Chinatowns) when drunk after a meal it aids digestion and helps to detoxify your system, getting rid of the toxins that can cause acne. Tip: don’t drink it with sugar, this will neutralize the worthwhile effects of the tea.
It seems that taking green tea for acne is a win-win situation… It has many beneficial properties which promote good all-round health with little or no known side effects and for the price, green tea it’s definitely a herbal treatment that’s worth trying.
======================================
Elaine Clay is the owner of Acne Treatments Online.com :: Get articles and information to help you find proven and effective acne solutions available online to treat and get rid of your condition safely and naturally
- Feel free to use the above article on your web site or ezine. Provided that it is published in it’s entirety, including my resource box above and a “live” clickable link to: http://www.acne-treatments-online.com
by: Elaine Clay
Green tea is used by the Chinese as a traditional medicine to treat many ailments including acne and to improve general well-being. But does it provide an effective herbal alternative to modern medication?
The answer seems to be ‘Yes’. There are only two herbal treatments that are known to be effective in treating acne and green tea is one of them.
In a recent study by Jennifer Gan-Wong, M.D. a green tea cream was trailed against a 4% benzoyl peroxide solution on people suffering with moderate to severe acne. The results from this research study showed that green tea was just as good in treating acne as the benzoyl peroxide.
But benzoyl peroxide dries out skin causing itching or allergic reactions. Unlike green tea that has the added advantages of natural anti-bacterial properties and antioxidants, particularly epigallocatechin gallate which is 200 times more powerful than vitamin E at fighting free radicals.
Green tea also helps to reduce inflammation, hormonal activity and aids in detoxification - which is all good news for acne sufferers.
Green tea extract is an extremely versatile herbal supplement - it can be administered topically, often being used in creams, taken as a in the form of a pill or incorporated into your diet and drunk as a tea.
This last method is very popular (Green Tea with Honeysuckle is often known as ‘Pimple Tea’ in many Chinatowns) when drunk after a meal it aids digestion and helps to detoxify your system, getting rid of the toxins that can cause acne. Tip: don’t drink it with sugar, this will neutralize the worthwhile effects of the tea.
It seems that taking green tea for acne is a win-win situation… It has many beneficial properties which promote good all-round health with little or no known side effects and for the price, green tea it’s definitely a herbal treatment that’s worth trying.
======================================
Elaine Clay is the owner of Acne Treatments Online.com :: Get articles and information to help you find proven and effective acne solutions available online to treat and get rid of your condition safely and naturally
- Feel free to use the above article on your web site or ezine. Provided that it is published in it’s entirety, including my resource box above and a “live” clickable link to: http://www.acne-treatments-online.com
Acne Adoloscent Style – How To Deal With It?
Acne Adoloscent Style – How To Deal With It?
by: Sher Matsen
Adolescent acne is referred to by many names, teen acne, acne adoloscent, and hormonal acne to name just a few. Whatever you want to call it, it can be frustrating, painful, and embarrassing to a teen.
Living with acne over a prolonged period during your teen years can be emotionally devastating, after all this is the age where your appearance is most important. Teen acne is very hard on the ego, often resulting in teasing and razzing from peers. Some teens suffer from not only acne but sever depression.
During the adolescent years almost every teen will have at least an occasional whitehead, blackhead, or pimple. Adolescent acne usually occurs between the ages of 12 and 20, and is usually the result of fluctuating hormone levels. Once the hormones stabilize out the acne will normally disappear.
So what’s the bet way to deal with adolescent acne? The simplest and most important thing a teen can do, is to learn to take good care of their skin, keeping it clean and as oil free as possible. This is not a cure but can help keep acne breakouts to a minimum.
Eating healthy and drinking plenty of water will also help by keeping the skin hydrated and the body flushed. Girls should use oil free cosmetics. Lightly exfoliating once a week will help open pours, and remove dead skin debris.
Milder cases of acne can be controlled by using conventional over the counter medicines that are applied directly to the skin. These medications usually include benzoyl peroxide or retinoic acid as an active ingredient.
Some natural products that can be used to treat acne are tea tree oil or Echinacea. Wash your face twice a day with a mixture of these herbs to reduce the number of break outs. Both have anti-inflammatory and anti-septic qualities.
In more severe adolescent acne a Doctor may try various oral medications such as antibiotics, oral contraceptives or Accutane.
As teens get older and hormones stabilize, fewer outbreaks should be seen, however some people do continue to have outbreaks well into adult hood. If the teen acne condition worsens or becomes emotionally debilitating it is important to seek medical help from a dermatologist.
You do not want an adolescent to grow up with skin and emotional scars as a result of acne, so treat not only their physical scars but their emotional scars.
About the Author
M.D Stacener from The Acne Cure has been serving customers for over 20 years, providing valuable information to keep you beautiful and healthy. Please visit us at http://www.acnel.com/
by: Sher Matsen
Adolescent acne is referred to by many names, teen acne, acne adoloscent, and hormonal acne to name just a few. Whatever you want to call it, it can be frustrating, painful, and embarrassing to a teen.
Living with acne over a prolonged period during your teen years can be emotionally devastating, after all this is the age where your appearance is most important. Teen acne is very hard on the ego, often resulting in teasing and razzing from peers. Some teens suffer from not only acne but sever depression.
During the adolescent years almost every teen will have at least an occasional whitehead, blackhead, or pimple. Adolescent acne usually occurs between the ages of 12 and 20, and is usually the result of fluctuating hormone levels. Once the hormones stabilize out the acne will normally disappear.
So what’s the bet way to deal with adolescent acne? The simplest and most important thing a teen can do, is to learn to take good care of their skin, keeping it clean and as oil free as possible. This is not a cure but can help keep acne breakouts to a minimum.
Eating healthy and drinking plenty of water will also help by keeping the skin hydrated and the body flushed. Girls should use oil free cosmetics. Lightly exfoliating once a week will help open pours, and remove dead skin debris.
Milder cases of acne can be controlled by using conventional over the counter medicines that are applied directly to the skin. These medications usually include benzoyl peroxide or retinoic acid as an active ingredient.
Some natural products that can be used to treat acne are tea tree oil or Echinacea. Wash your face twice a day with a mixture of these herbs to reduce the number of break outs. Both have anti-inflammatory and anti-septic qualities.
In more severe adolescent acne a Doctor may try various oral medications such as antibiotics, oral contraceptives or Accutane.
As teens get older and hormones stabilize, fewer outbreaks should be seen, however some people do continue to have outbreaks well into adult hood. If the teen acne condition worsens or becomes emotionally debilitating it is important to seek medical help from a dermatologist.
You do not want an adolescent to grow up with skin and emotional scars as a result of acne, so treat not only their physical scars but their emotional scars.
About the Author
M.D Stacener from The Acne Cure has been serving customers for over 20 years, providing valuable information to keep you beautiful and healthy. Please visit us at http://www.acnel.com/
Acne - Step 2: Using Acne Face Cream
Acne - Step 2: Using Acne Face Cream
by: rudy silva
After you have washed your face with a chemical free soap, use an applicator to dip into Scotty's face cream or you favorite face cream. Place the cream on your face and spread it all around. Massage the cream into your face gently so the skin absorbs the oils in this cream.
These oils will seal the pores and hold the natural moisture of the skin and enhance the curing effects of the cream
You can use the cream 2-3 times a day. It is best to use it after you have cleaned your face in the morning and right before you go to bed. You can also use it during noontime.
You can use Scotty's' cream under your makeup or over your makeup. It will work either way. However, it will work better on a clean face.
You will notice that when you apply the cream it will tingle in areas without sores and may sting in areas of open sores. This will pass and as it does it should reduce the itchiness of any sores.
Scotty's cream has allantoin, which will help to clear acne sores. The oils, vitamin A and E, and minerals in Scotty's will help to feed, rebuild, and rejuvenate your skin. The minerals also help to neutralize the toxic acids that have contaminated and inflamed pores on your face.
During cleansing and fasting, more acid waste may come out of your pores. This is why Scotty's cream will help you to reduce the inflammation and spread your acne.
Tree Tea Oil
To make Scotty's cream or your own cream even more powerful, you can add 5-10 drops of pure tree tea oil to a two-ounce container. You can experiment with the amount to add. You may want to add more drops to provide more tea tree oil for your face. But, do not use more than 15 drops.
Tree tea oil has been found to be effective in various skin disorders. It acts as an antiseptic, antifungal, and antibacterial. This oil helps to bring oxygen to the skin cell, which kills bacteria and fungus and helps to repair damaged skin caused by acne.
Borage Oil
There is one more thing that you can add to Scotty's face cream or your favorite acne cream that will boost its acne clearing power. This is borage oil. Borage oil contains EPA and DHA, which helps to control excessive hormones that cause the over production of sebum.
It is the adrenal glands that produce streams of androgens during puberty. These large quantities of androgens help to activate bone growth and assist in bringing forth sexual maturity.
A side effect of these androgens is the release of excess oil from the oil glands near the hair follicle. This excess gives rise to
§ black heads
§ white heads
§ pimples
§ cysts
So here's what you can do to make your face cream even more effective,
§ Mix one or two capsules of Borage oil into your cream
§ Do this by cutting the tip off of the Borage oil softgel and squeeze the oil into the cream
There is a new form of EPA and DHA that is available in a product called Neptune Krill Oil (NKO)
Neptune Krill Oil (NKO)
NKO is the new EPA and DHA product, which maybe better to use than Borage Oil. NKO has the omega-3, EPA and DHA in the phospholipid form, which is easier for your cells to absorb compared with Borage oil. Borage oil contains the omega-3, EPA, and DHA in triglyceride form, which is more difficult for cells to absorb.
One other good property of NKO is that is does not have to be refrigerated like Borage. It can be kept in a cool place in your cabinets. However, it does cost more than Borage oil.
Word of Caution: As with all creams and oils, if you get any rash or skin reactions when using them, discontinue their use.
Use a good face cream to help clear your acne. You can boost the power of this cream by adding tree tea oil and borage or NKO oil.
Rudy Silva has a degree in Physics and is a Natural Nutritionist. He is the author of Constipation, Acne, Hemorrhoid, and Fatty Acid ebooks. He writes a newsletter call "natural-remedies-thatwork.com." More acne hints and information on his acne e-book can be found at: http://www.acne-remedies.for--you.info
by: rudy silva
After you have washed your face with a chemical free soap, use an applicator to dip into Scotty's face cream or you favorite face cream. Place the cream on your face and spread it all around. Massage the cream into your face gently so the skin absorbs the oils in this cream.
These oils will seal the pores and hold the natural moisture of the skin and enhance the curing effects of the cream
You can use the cream 2-3 times a day. It is best to use it after you have cleaned your face in the morning and right before you go to bed. You can also use it during noontime.
You can use Scotty's' cream under your makeup or over your makeup. It will work either way. However, it will work better on a clean face.
You will notice that when you apply the cream it will tingle in areas without sores and may sting in areas of open sores. This will pass and as it does it should reduce the itchiness of any sores.
Scotty's cream has allantoin, which will help to clear acne sores. The oils, vitamin A and E, and minerals in Scotty's will help to feed, rebuild, and rejuvenate your skin. The minerals also help to neutralize the toxic acids that have contaminated and inflamed pores on your face.
During cleansing and fasting, more acid waste may come out of your pores. This is why Scotty's cream will help you to reduce the inflammation and spread your acne.
Tree Tea Oil
To make Scotty's cream or your own cream even more powerful, you can add 5-10 drops of pure tree tea oil to a two-ounce container. You can experiment with the amount to add. You may want to add more drops to provide more tea tree oil for your face. But, do not use more than 15 drops.
Tree tea oil has been found to be effective in various skin disorders. It acts as an antiseptic, antifungal, and antibacterial. This oil helps to bring oxygen to the skin cell, which kills bacteria and fungus and helps to repair damaged skin caused by acne.
Borage Oil
There is one more thing that you can add to Scotty's face cream or your favorite acne cream that will boost its acne clearing power. This is borage oil. Borage oil contains EPA and DHA, which helps to control excessive hormones that cause the over production of sebum.
It is the adrenal glands that produce streams of androgens during puberty. These large quantities of androgens help to activate bone growth and assist in bringing forth sexual maturity.
A side effect of these androgens is the release of excess oil from the oil glands near the hair follicle. This excess gives rise to
§ black heads
§ white heads
§ pimples
§ cysts
So here's what you can do to make your face cream even more effective,
§ Mix one or two capsules of Borage oil into your cream
§ Do this by cutting the tip off of the Borage oil softgel and squeeze the oil into the cream
There is a new form of EPA and DHA that is available in a product called Neptune Krill Oil (NKO)
Neptune Krill Oil (NKO)
NKO is the new EPA and DHA product, which maybe better to use than Borage Oil. NKO has the omega-3, EPA and DHA in the phospholipid form, which is easier for your cells to absorb compared with Borage oil. Borage oil contains the omega-3, EPA, and DHA in triglyceride form, which is more difficult for cells to absorb.
One other good property of NKO is that is does not have to be refrigerated like Borage. It can be kept in a cool place in your cabinets. However, it does cost more than Borage oil.
Word of Caution: As with all creams and oils, if you get any rash or skin reactions when using them, discontinue their use.
Use a good face cream to help clear your acne. You can boost the power of this cream by adding tree tea oil and borage or NKO oil.
Rudy Silva has a degree in Physics and is a Natural Nutritionist. He is the author of Constipation, Acne, Hemorrhoid, and Fatty Acid ebooks. He writes a newsletter call "natural-remedies-thatwork.com." More acne hints and information on his acne e-book can be found at: http://www.acne-remedies.for--you.info
Acne - An Introduction
Acne - An Introduction
by: rudy silva
Acne is the most common skin disorder. Over 10% of Americans age 25 - 44 have acne. Over 85% Americans age 12 - 25 will have acne at one time or the other.
If ignored, acne can become infected, create scars, and pockmarks that become permanent on your face. I don't want this to happen to you, so I have written a series of articles on how to clear your acne.
Acne Is a Disease
Acne is a disease called seborrhea or seborrheic dermatitis. It occurs when the sebaceous glands, under your skin, become contaminated with oily toxic matter, which contains,
§ dirt
§ dead skin
§ excess sebum oil
§ acid waste
§ bacteria
§ toxic matter
Under normal conditions the sebaceous glands release oil that comes up through your pores onto the skin surface. This release keeps your skin moist and lubricated for protection from the environment.
If your pores on your face are not open or plugged, this creates toxic oil that cannot move out onto your skin. This results in a growth or pimple that start to increase in size as more toxic oil tries to reach the surface of your skin.
If the pore walls burst under the skin, white blood cells move in to digest the collagen around the pores. When this happens, you will have scars on your face.
To avoid having scars, you need to start an acne-clearing program before you get acne or just as soon as you see acne coming so that your pimples and back heads don't get to the point where they get severely infected and burst.
Clearing Your Acne
Acne is a complex condition that involves many parts of the body even though it shows up as only eruptions on the face and else where on your skin. It is a signal that you have problems elsewhere deep within your body. Acne can be caused by a toxic colon, poor digestion of food, weak liver and other conditions that cause the blood to carry too much toxicity.
To clear acne it is not always possible to just do one thing and expect acne to go away. But it may be possible to just use a special cream and have your acne diminish or clear.
Acne may go away by just doing one thing but don't expect it to. A facial cream, diet, herbal treatment, and colon cleanse alone may not be able to clear acne. A combination may or may not work.
In future articles will be covering how to get rid of acne.
Rudy Silva has a degree in Physics and is a Natural Nutritionist. He is the author of Constipation, Acne, Hemorrhoid, and Fatty Acid ebooks. He writes a newsletter call "natural-remedies-thatwork..com." More acne hints and information on his acne e-book can be found at: http://www.acne-remedies.for--you.info
by: rudy silva
Acne is the most common skin disorder. Over 10% of Americans age 25 - 44 have acne. Over 85% Americans age 12 - 25 will have acne at one time or the other.
If ignored, acne can become infected, create scars, and pockmarks that become permanent on your face. I don't want this to happen to you, so I have written a series of articles on how to clear your acne.
Acne Is a Disease
Acne is a disease called seborrhea or seborrheic dermatitis. It occurs when the sebaceous glands, under your skin, become contaminated with oily toxic matter, which contains,
§ dirt
§ dead skin
§ excess sebum oil
§ acid waste
§ bacteria
§ toxic matter
Under normal conditions the sebaceous glands release oil that comes up through your pores onto the skin surface. This release keeps your skin moist and lubricated for protection from the environment.
If your pores on your face are not open or plugged, this creates toxic oil that cannot move out onto your skin. This results in a growth or pimple that start to increase in size as more toxic oil tries to reach the surface of your skin.
If the pore walls burst under the skin, white blood cells move in to digest the collagen around the pores. When this happens, you will have scars on your face.
To avoid having scars, you need to start an acne-clearing program before you get acne or just as soon as you see acne coming so that your pimples and back heads don't get to the point where they get severely infected and burst.
Clearing Your Acne
Acne is a complex condition that involves many parts of the body even though it shows up as only eruptions on the face and else where on your skin. It is a signal that you have problems elsewhere deep within your body. Acne can be caused by a toxic colon, poor digestion of food, weak liver and other conditions that cause the blood to carry too much toxicity.
To clear acne it is not always possible to just do one thing and expect acne to go away. But it may be possible to just use a special cream and have your acne diminish or clear.
Acne may go away by just doing one thing but don't expect it to. A facial cream, diet, herbal treatment, and colon cleanse alone may not be able to clear acne. A combination may or may not work.
In future articles will be covering how to get rid of acne.
Rudy Silva has a degree in Physics and is a Natural Nutritionist. He is the author of Constipation, Acne, Hemorrhoid, and Fatty Acid ebooks. He writes a newsletter call "natural-remedies-thatwork..com." More acne hints and information on his acne e-book can be found at: http://www.acne-remedies.for--you.info
Acne - A Clean Face - Step 1 in a 12 Step Program
Acne - A Clean Face - Step 1 in a 12 Step Program
by: rudy silva
For those that need more than a special cream like Scotty's Face Cream, then you need to work harder to get rid of acne. Since acne is a condition that occurs from within your body and exhibits on the outside of your body, you need to,
§ Attack acne from inside your body
§ Attack acne from outside your body
If your acne is not to severe, all you might need is a good cream and need only to follow a few steps in my 12 step program to get you past the periods where acne is active.
If your acne is more severe, than you may have to follow my 12-step program, since acne is an expression of your whole body system and is a reflection of what is going on inside your mind, cell structure and internal organs.
Acne is an excessive toxic condition within your body, which the internal elimination organs are unable to eliminate. So your toxins are moved into your blood and excreted through your skin. It is an automatic survival mechanism your body initiates in an effort to protect the insides of your body - cells, liquid, blood, organs, and tissues.
There are 12 areas that you need to look at,
§ Keep your face clean
§ Using Scotty's acne face cream or your favorite face cream
§ Relive your constipation and the tree day liquid fast
§ Making changes to your diet
§ Get plenty of sun, air, and water
§ Vitamins you need to be taking
§ Minerals you should be taking
§ Special supplements to take
§ Herbal mixture to use or drink
§ Special detoxifying drinks or supplements to take
§ Brushing your skin
§ Change your attitude
Step 1: Keeping your face clean
If you use face cosmetics, you need to stop. Some cosmetics irritate the skin and can cause acne by plugging up your pores on your face. The cosmetics chemicals that can cause you the most skin and pore irritation and inflammation are:
mineral oil
lanolin
parabens
propylene glycol
Look at the label of the cosmetics you use. You will find that many cosmetics, soaps, and sunscreens contain these chemicals.
Find a water base make up, not an oil base. Find one that does not irritate your face and use it sparingly
When you wash your face don't use any commercial soaps since they are filled with chemicals that will irritate and worsen your acne condition. And don't excessive wash your face as this will dry your skin of the natural protective oil. Also, don't keep touching your face since you spread or add bacteria to it.
To wash your face use only,
§ Castile hand or liquid soap
§ Pure glycerin hand soap
You can pat your face with a clean hot face towel to bring circulation to your face and to help open and move the toxic material, in the pimple, to the surface. Do not scrub hard to burst a pimple but just scrub lightly to burst a pimple when it is ready to open.
Use the hot towel application only 2-3 times per week.
When a pimple is open do not continue to rub or scrub it. In fact do not pick or scratch an open pimple since this could create other sores or leave scars that are difficult to remove. Just washing your face with clean soap will keep your face free of toxic matter.
Keep in mind,
Whatever you put on your skin will move into your skin and into your bloodstream.
Most commercial creams, lotions, and soaps are filled with all kinds of chemicals that are toxic to your body. By using them you are making your liver work harder.
During the day or at night avoid resting your cheeks or chin on your hand(s) or arm(s). This can irritate your face and cause acne to breakout. When you sleep, try to sleep on your back and not with your face or side of the face into your pillow.
There you have it. Step 1, shows you how to keep your face clean to avoid getting acne or to help relieve acne.
Rudy Silva has a degree in Physics and is a Natural Nutritionist. He is the author of Constipation, Acne, Hemorrhoid, and Fatty Acid ebooks. He writes a newsletter call "natural-remedies-thatwork.com." More acne hints and information on his acne e-book can be found at: http://www.acne-remedies.for--you.info
by: rudy silva
For those that need more than a special cream like Scotty's Face Cream, then you need to work harder to get rid of acne. Since acne is a condition that occurs from within your body and exhibits on the outside of your body, you need to,
§ Attack acne from inside your body
§ Attack acne from outside your body
If your acne is not to severe, all you might need is a good cream and need only to follow a few steps in my 12 step program to get you past the periods where acne is active.
If your acne is more severe, than you may have to follow my 12-step program, since acne is an expression of your whole body system and is a reflection of what is going on inside your mind, cell structure and internal organs.
Acne is an excessive toxic condition within your body, which the internal elimination organs are unable to eliminate. So your toxins are moved into your blood and excreted through your skin. It is an automatic survival mechanism your body initiates in an effort to protect the insides of your body - cells, liquid, blood, organs, and tissues.
There are 12 areas that you need to look at,
§ Keep your face clean
§ Using Scotty's acne face cream or your favorite face cream
§ Relive your constipation and the tree day liquid fast
§ Making changes to your diet
§ Get plenty of sun, air, and water
§ Vitamins you need to be taking
§ Minerals you should be taking
§ Special supplements to take
§ Herbal mixture to use or drink
§ Special detoxifying drinks or supplements to take
§ Brushing your skin
§ Change your attitude
Step 1: Keeping your face clean
If you use face cosmetics, you need to stop. Some cosmetics irritate the skin and can cause acne by plugging up your pores on your face. The cosmetics chemicals that can cause you the most skin and pore irritation and inflammation are:
mineral oil
lanolin
parabens
propylene glycol
Look at the label of the cosmetics you use. You will find that many cosmetics, soaps, and sunscreens contain these chemicals.
Find a water base make up, not an oil base. Find one that does not irritate your face and use it sparingly
When you wash your face don't use any commercial soaps since they are filled with chemicals that will irritate and worsen your acne condition. And don't excessive wash your face as this will dry your skin of the natural protective oil. Also, don't keep touching your face since you spread or add bacteria to it.
To wash your face use only,
§ Castile hand or liquid soap
§ Pure glycerin hand soap
You can pat your face with a clean hot face towel to bring circulation to your face and to help open and move the toxic material, in the pimple, to the surface. Do not scrub hard to burst a pimple but just scrub lightly to burst a pimple when it is ready to open.
Use the hot towel application only 2-3 times per week.
When a pimple is open do not continue to rub or scrub it. In fact do not pick or scratch an open pimple since this could create other sores or leave scars that are difficult to remove. Just washing your face with clean soap will keep your face free of toxic matter.
Keep in mind,
Whatever you put on your skin will move into your skin and into your bloodstream.
Most commercial creams, lotions, and soaps are filled with all kinds of chemicals that are toxic to your body. By using them you are making your liver work harder.
During the day or at night avoid resting your cheeks or chin on your hand(s) or arm(s). This can irritate your face and cause acne to breakout. When you sleep, try to sleep on your back and not with your face or side of the face into your pillow.
There you have it. Step 1, shows you how to keep your face clean to avoid getting acne or to help relieve acne.
Rudy Silva has a degree in Physics and is a Natural Nutritionist. He is the author of Constipation, Acne, Hemorrhoid, and Fatty Acid ebooks. He writes a newsletter call "natural-remedies-thatwork.com." More acne hints and information on his acne e-book can be found at: http://www.acne-remedies.for--you.info
A Natural Approach To Managing Acne
A Natural Approach To Managing Acne
by: Dr. Rita Louise
Almost everyone has suffered from acne at one time or another in his or her lives. It is primarily a disorder of the sebaceous gland (glands in the skin that secrete an oily substance) of the face, the neck and back. When the sebaceous glands become clogged with the oily substance they create, the accumulation results in pimples. There are several forms of acne, but the most common is acne vulgaris, found primarily in adolescents.
The exact cause of acne is not known, but factors that contribute to this condition include heredity, oily skin and androgens. Additional factors include allergies, stress, the use of certain drugs, nutritional deficiencies, liver dysfunction, exposure to industrial pollutants, cosmetics and the monthly menstrual cycle.
In addition, the skin functions to eliminate a portion of the body’s toxic waste by sweating. If the body contains more toxins than the kidneys or liver can effectively discharge, the skin takes over. In fact, some doctors call the skin the 3rd kidney. As toxins escape through the skin, they can disrupt the health and integrity of the skin, creating issues.
Recommendations for Wellness
Note: Some of these recommendations may take 2-4 weeks before any results or improvements are experienced.
Apply distilled white vinegar (can be diluted if too strong) to the face and affected areas. Allow this to sit for 5-10 minutes before rinsing off with cool water.
Lemon or any citric fruit works great as a natural exfoliate, removing dead skin cells that may clog the pours. As with the white vinegar, apply the juice of a lemon (or desired citric juice) to the face. Allow it to dry for about 10 minutes, then rinse with cool water. You may feel a mild sting or burn when the lemon juice is applied. If so, diluting the juice is acceptable.
Increase water consumption. Water helps flush toxin out and help transport nutrients in the body.
Eat a properly balanced diet to ensure proper nutrition.
Take a high quality multiple vitamin and mineral supplement to make up for nutrients missing in today’s foods.
Echinacea or Oregon grape can be used to boost the immune system and fight acne-causing bacteria.
Dandelion, Burdock or red clover can help to keep the liver clear of toxic overload.
Herbal combinations such as Natures Sunshine's Ayurvedic Skin Detox and BP-X can also be used to cleanse and detoxify the liver and reduce acne.
Historically, large quantities of vitamin A have been successfully used to treat severe acne. Large amounts, however, can be toxic and should be used when working with your health care provider.
Consider adding additional zinc to your diet. Zinc aids in the healing of tissues and assists in preventing scarring. It is also important for the body in resisting infection and inflammation.
To clear and heal the skin, try a homeopathic Acne remedy. It can help to dry up pimples & prevent future outbreaks
Do you suffer from a chronic medical condition that defies diagnosis? Do you feel “stuck” or dissatisfied with life? Whether it is a physical problem, an emotional issue, a problem at work or a problem in a relationship, medical intuitive, Dr. Rita Louise, Ph.D. can help you bring health, healing and wholeness back into your life. You can find Dr. Louise at http://www.soulhealer.com
by: Dr. Rita Louise
Almost everyone has suffered from acne at one time or another in his or her lives. It is primarily a disorder of the sebaceous gland (glands in the skin that secrete an oily substance) of the face, the neck and back. When the sebaceous glands become clogged with the oily substance they create, the accumulation results in pimples. There are several forms of acne, but the most common is acne vulgaris, found primarily in adolescents.
The exact cause of acne is not known, but factors that contribute to this condition include heredity, oily skin and androgens. Additional factors include allergies, stress, the use of certain drugs, nutritional deficiencies, liver dysfunction, exposure to industrial pollutants, cosmetics and the monthly menstrual cycle.
In addition, the skin functions to eliminate a portion of the body’s toxic waste by sweating. If the body contains more toxins than the kidneys or liver can effectively discharge, the skin takes over. In fact, some doctors call the skin the 3rd kidney. As toxins escape through the skin, they can disrupt the health and integrity of the skin, creating issues.
Recommendations for Wellness
Note: Some of these recommendations may take 2-4 weeks before any results or improvements are experienced.
Apply distilled white vinegar (can be diluted if too strong) to the face and affected areas. Allow this to sit for 5-10 minutes before rinsing off with cool water.
Lemon or any citric fruit works great as a natural exfoliate, removing dead skin cells that may clog the pours. As with the white vinegar, apply the juice of a lemon (or desired citric juice) to the face. Allow it to dry for about 10 minutes, then rinse with cool water. You may feel a mild sting or burn when the lemon juice is applied. If so, diluting the juice is acceptable.
Increase water consumption. Water helps flush toxin out and help transport nutrients in the body.
Eat a properly balanced diet to ensure proper nutrition.
Take a high quality multiple vitamin and mineral supplement to make up for nutrients missing in today’s foods.
Echinacea or Oregon grape can be used to boost the immune system and fight acne-causing bacteria.
Dandelion, Burdock or red clover can help to keep the liver clear of toxic overload.
Herbal combinations such as Natures Sunshine's Ayurvedic Skin Detox and BP-X can also be used to cleanse and detoxify the liver and reduce acne.
Historically, large quantities of vitamin A have been successfully used to treat severe acne. Large amounts, however, can be toxic and should be used when working with your health care provider.
Consider adding additional zinc to your diet. Zinc aids in the healing of tissues and assists in preventing scarring. It is also important for the body in resisting infection and inflammation.
To clear and heal the skin, try a homeopathic Acne remedy. It can help to dry up pimples & prevent future outbreaks
Do you suffer from a chronic medical condition that defies diagnosis? Do you feel “stuck” or dissatisfied with life? Whether it is a physical problem, an emotional issue, a problem at work or a problem in a relationship, medical intuitive, Dr. Rita Louise, Ph.D. can help you bring health, healing and wholeness back into your life. You can find Dr. Louise at http://www.soulhealer.com
A Look at Laser Acne Treatment
A Look at Laser Acne Treatment
by: Dave Lavinsky
Laser acne treatment has been around for a few years now, and it is quickly replacing more traditional forms of acne removal and prevention. As antibiotics become increasingly ineffective due to overuse, more and more people are opting for this new technique. During laser resurfacing, a doctor holds a laser pen just above the acne or acne scar tissue and waves the concentrated beam of light back and forth, vaporizing only the unwanted tissue and creating a new surface for skin cell growth. Thus the term “laser resurfacing”. New collagen actually forms after laser treatment. (Collagen is a protein in the skin's connective tissue that helps give the skin its texture.)
Although laser resurfacing is safe and painless in almost all cases, some post-procedural bruising and swelling are normal. In most cases, these side effects persist for seven to ten days. Wait until this passes before applying make-up.
Currently there are no federal restrictions on who can perform laser resurfacing; regulations only affect the laser manufacturers themselves. There are many types of lasers for many different purposes, so be sure to use a dermatologist or plastic surgeon. Be sure to ask where your doctor was trained to use the laser equipment and whether your doctor rents or owns his or her laser equipment. Ask to see before and after pictures of the doctor's cases, and find out how many different types of lasers the doctor owns and how often each piece of equipment is used.
Many doctors feel that laser resurfacing isn’t meant for dark skin because it alters the color of skin too dramatically and unpredictably. Others believe that in the hands of a very experienced surgeon, people with darker skin tones can benefit.
Lasers acne treatment is much more invasive than non-ablative lasers. They remove by erosion, melting, evaporation, or vaporization. Ablative lasers are not recommended for use on darker skin colors.
Laser resurfacing costs upwards of $2,500 for a full face, versus $1,000 for other types of scar and acne removal. Consult with an experienced aesthetic dermatologist and laser surgeon to determine what it best for you. Acne Treatment provides detailed information on the best acne treatments, including laser acne treatment, and scar treatment, as well as adult, natural, home treatment, and more. Acne Treatment is the sister site of Microdermabrasion Web.
by: Dave Lavinsky
Laser acne treatment has been around for a few years now, and it is quickly replacing more traditional forms of acne removal and prevention. As antibiotics become increasingly ineffective due to overuse, more and more people are opting for this new technique. During laser resurfacing, a doctor holds a laser pen just above the acne or acne scar tissue and waves the concentrated beam of light back and forth, vaporizing only the unwanted tissue and creating a new surface for skin cell growth. Thus the term “laser resurfacing”. New collagen actually forms after laser treatment. (Collagen is a protein in the skin's connective tissue that helps give the skin its texture.)
Although laser resurfacing is safe and painless in almost all cases, some post-procedural bruising and swelling are normal. In most cases, these side effects persist for seven to ten days. Wait until this passes before applying make-up.
Currently there are no federal restrictions on who can perform laser resurfacing; regulations only affect the laser manufacturers themselves. There are many types of lasers for many different purposes, so be sure to use a dermatologist or plastic surgeon. Be sure to ask where your doctor was trained to use the laser equipment and whether your doctor rents or owns his or her laser equipment. Ask to see before and after pictures of the doctor's cases, and find out how many different types of lasers the doctor owns and how often each piece of equipment is used.
Many doctors feel that laser resurfacing isn’t meant for dark skin because it alters the color of skin too dramatically and unpredictably. Others believe that in the hands of a very experienced surgeon, people with darker skin tones can benefit.
Lasers acne treatment is much more invasive than non-ablative lasers. They remove by erosion, melting, evaporation, or vaporization. Ablative lasers are not recommended for use on darker skin colors.
Laser resurfacing costs upwards of $2,500 for a full face, versus $1,000 for other types of scar and acne removal. Consult with an experienced aesthetic dermatologist and laser surgeon to determine what it best for you. Acne Treatment provides detailed information on the best acne treatments, including laser acne treatment, and scar treatment, as well as adult, natural, home treatment, and more. Acne Treatment is the sister site of Microdermabrasion Web.
3 Easy Ways to Treat Body Acne!
3 Easy Ways to Treat Body Acne!
by: Venkata Ramana
Are you suffering from Body acne? or Zits below the neckline? Don't worry. You are not alone! Lot's of teen get body acne. It is common in the winter months, when you are wearing piles of heavy clothing.
Sweat can clog skin pores and lead to breakouts all over. Other things that can cause body acne are tight fitting clothing ( It traps sweat against the skin, leading to clogged pores and blemishes) stress and hormones. Body acne commonly pops up on the chest and back.
Ø To zap body acne and prevent it from coming back, you can wash your body daily with a salicylic acid based cleanser. Look for this ingredient on product labels.
Ø Shower daily and be sure to shower as soon as possible anytime you have been sweating - such as after playing sports, working outside or just being in the sun. After your shower, you can follow up by a body moisturizer that contains Alfa Hydroxy acid. This will exfoliate skin and help prevent breakouts, without drying skin out.
Ø At Nighttime you can treat body acne just like facial acne, by applying an acne zapping gel or cream at the effected parts.
Ø If your body acne is particularly bad and wont respond to this treatment after about a month, you will probably need to see a dermatologist.
by: Venkata Ramana
Are you suffering from Body acne? or Zits below the neckline? Don't worry. You are not alone! Lot's of teen get body acne. It is common in the winter months, when you are wearing piles of heavy clothing.
Sweat can clog skin pores and lead to breakouts all over. Other things that can cause body acne are tight fitting clothing ( It traps sweat against the skin, leading to clogged pores and blemishes) stress and hormones. Body acne commonly pops up on the chest and back.
Ø To zap body acne and prevent it from coming back, you can wash your body daily with a salicylic acid based cleanser. Look for this ingredient on product labels.
Ø Shower daily and be sure to shower as soon as possible anytime you have been sweating - such as after playing sports, working outside or just being in the sun. After your shower, you can follow up by a body moisturizer that contains Alfa Hydroxy acid. This will exfoliate skin and help prevent breakouts, without drying skin out.
Ø At Nighttime you can treat body acne just like facial acne, by applying an acne zapping gel or cream at the effected parts.
Ø If your body acne is particularly bad and wont respond to this treatment after about a month, you will probably need to see a dermatologist.
How To Write A Quick & Relatively Painless Business Plan
How To Write A Quick & Relatively Painless Business Plan
by: David Silva
If you've never written a business plan before, the idea alone can be overwhelming.
It doesn't have to be the nightmare of your imagination.
Traditionally, a business plan is used to secure funding from a lender or a potential investment partner. It serves as something akin to your business's resume, outlining the purpose and scope of your business, identifying the goals, marketing and management, and establishing a basic balance sheet.
Now, even if you aren't going to seek additional funding, even if you're going to grow your business by yourself from your office at home, you'd be wise to put together a business plan. Simply going through the process has value. It'll help you develop a clearly defined vision of what you intend to do with your business and how you intend to do it.
These are some of the questions you should already have asked and answered before you sit down to write your business plan:
== What "want" does your business fill, and what service or product will you be providing to fill that want?
== Who will be your potential customer (this should be an established, niche market with die-hard buyers).
== Why will people purchase from you as opposed to the business down the street (in other words ... what's your Unique Selling Position)?
== How do you intend to reach your customers? A storefront? An ad in the phone book? Direct mail? An Internet campaign? Selling door-to-door? A combination of these?
== Will you need additional funding and if so, how much will you need and how do you intend to secure it?
Okay, so let's take a look at what you'll want to include in your business plan.
Most business plans are structured to examine four primary areas:
1. Executive Summary - a decription of the business
2. How you intend to market the business
3. How the busines finances will be arranged and handled
4. How the busines will be managed
Let's take a further look at these.
Executive Summary: what the business will do, its Unique Selling Position, the business goals, its ownership and legal structure, your skills and knowledge and how they will benefit the business.
Marketing The Business: describe your product or service, identify your market niche, how big it is, and how you plan to reach it. Define your customer, identify your competition, detail your pricing plan, outline how you intend to attract and convert customers.
Financing The Business: estimate your start-up costs, project your monthly operating budget for the first year, outline your ROI (return on investment) and cash flow for the first year, project your income and expense balance sheet for the first two years, explain how you're going to compensate yourself, establish who will maintain the accounting records and how they'll be maintained, and if you're in need of funding, explain how much you need and how it'll be used by the business.
Managing The Business: how will the business be managed day-to-day, what the hiring and personnel procedures will be, how the products or services will be developed and how they'll get into the hands of your customers. You'll also need to account for equipment the business will need, and how insurance, rental agreements, etc. will be handled.
That's it. In a nutshell.
If you'd like to see some free sample business plans to get a better idea of how they're structured and how they read, here's a good source for you: http://www.bplans.com/sp/businessplans.cfm
by: David Silva
If you've never written a business plan before, the idea alone can be overwhelming.
It doesn't have to be the nightmare of your imagination.
Traditionally, a business plan is used to secure funding from a lender or a potential investment partner. It serves as something akin to your business's resume, outlining the purpose and scope of your business, identifying the goals, marketing and management, and establishing a basic balance sheet.
Now, even if you aren't going to seek additional funding, even if you're going to grow your business by yourself from your office at home, you'd be wise to put together a business plan. Simply going through the process has value. It'll help you develop a clearly defined vision of what you intend to do with your business and how you intend to do it.
These are some of the questions you should already have asked and answered before you sit down to write your business plan:
== What "want" does your business fill, and what service or product will you be providing to fill that want?
== Who will be your potential customer (this should be an established, niche market with die-hard buyers).
== Why will people purchase from you as opposed to the business down the street (in other words ... what's your Unique Selling Position)?
== How do you intend to reach your customers? A storefront? An ad in the phone book? Direct mail? An Internet campaign? Selling door-to-door? A combination of these?
== Will you need additional funding and if so, how much will you need and how do you intend to secure it?
Okay, so let's take a look at what you'll want to include in your business plan.
Most business plans are structured to examine four primary areas:
1. Executive Summary - a decription of the business
2. How you intend to market the business
3. How the busines finances will be arranged and handled
4. How the busines will be managed
Let's take a further look at these.
Executive Summary: what the business will do, its Unique Selling Position, the business goals, its ownership and legal structure, your skills and knowledge and how they will benefit the business.
Marketing The Business: describe your product or service, identify your market niche, how big it is, and how you plan to reach it. Define your customer, identify your competition, detail your pricing plan, outline how you intend to attract and convert customers.
Financing The Business: estimate your start-up costs, project your monthly operating budget for the first year, outline your ROI (return on investment) and cash flow for the first year, project your income and expense balance sheet for the first two years, explain how you're going to compensate yourself, establish who will maintain the accounting records and how they'll be maintained, and if you're in need of funding, explain how much you need and how it'll be used by the business.
Managing The Business: how will the business be managed day-to-day, what the hiring and personnel procedures will be, how the products or services will be developed and how they'll get into the hands of your customers. You'll also need to account for equipment the business will need, and how insurance, rental agreements, etc. will be handled.
That's it. In a nutshell.
If you'd like to see some free sample business plans to get a better idea of how they're structured and how they read, here's a good source for you: http://www.bplans.com/sp/businessplans.cfm
How to Stop Waste, Fraud and Abuse
How to Stop Waste, Fraud and Abuse
by: Chris Anderson
Each year, businesses write-off six percent of revenue to waste, fraud and abuse. But why would managers throw all that hard-earned money away when there is a reliable way to eliminate waste, fraud and abuse using accounting policies & procedures to create internal controls. Internal controls eliminate uncollectible receivables; prevent theft or embezzlement; optimize inventory; and stop waste, fraud, and abuse. Utilizing just a single control will add real money to your bottom line each month.
Look for Easily Customizable MS-WORD files to Save Time
You can quickly and easily develop customized procedures and internal controls for your organization, no matter what size it is. WORD templates reduce the stress of writing clear internal controls, policies or procedures; of staying late at the office to research “best practices” or of worrying over what format to use.
Use Prewritten Text by Industry Experts
It's much easier to edit prewritten controls than to develop them from scratch. Let experienced CPAs, auditors, and business process experts think through the steps for each procedure or form. Then, save even more time by using the resulting content that technical writers have edited in MS-WORD instead of re-entering the text.
Vital Procedures Resource used by Thousands
Accounting Policies and Procedures is one such vital resource used by thousands of executives and managers to strengthen their financial operations. Such a manual contains an introduction to accounting, an explanation of how to create your own controllers manual, an example of a complete prewritten manual, ample policies, procedures and forms for the most common processes (revenue, cash, assets, purchasing and administration), a detailed index to every keyword, phrase and regulation used, plus a Guide to Embezzlement Prevention.
Examples for Every Owner or Executive
Every month executives share their stories about satisfying their auditors with new controls, of increased earnings found in their business and how much time was saved. So, if you want to increase the profits of your business then consider an Accounting Policies & Procedures manual.
Help Your Business Grow Now
Can you afford to let a single precious hour pass without finding out what Policies and Procedures can do for your business?
by: Chris Anderson
Each year, businesses write-off six percent of revenue to waste, fraud and abuse. But why would managers throw all that hard-earned money away when there is a reliable way to eliminate waste, fraud and abuse using accounting policies & procedures to create internal controls. Internal controls eliminate uncollectible receivables; prevent theft or embezzlement; optimize inventory; and stop waste, fraud, and abuse. Utilizing just a single control will add real money to your bottom line each month.
Look for Easily Customizable MS-WORD files to Save Time
You can quickly and easily develop customized procedures and internal controls for your organization, no matter what size it is. WORD templates reduce the stress of writing clear internal controls, policies or procedures; of staying late at the office to research “best practices” or of worrying over what format to use.
Use Prewritten Text by Industry Experts
It's much easier to edit prewritten controls than to develop them from scratch. Let experienced CPAs, auditors, and business process experts think through the steps for each procedure or form. Then, save even more time by using the resulting content that technical writers have edited in MS-WORD instead of re-entering the text.
Vital Procedures Resource used by Thousands
Accounting Policies and Procedures is one such vital resource used by thousands of executives and managers to strengthen their financial operations. Such a manual contains an introduction to accounting, an explanation of how to create your own controllers manual, an example of a complete prewritten manual, ample policies, procedures and forms for the most common processes (revenue, cash, assets, purchasing and administration), a detailed index to every keyword, phrase and regulation used, plus a Guide to Embezzlement Prevention.
Examples for Every Owner or Executive
Every month executives share their stories about satisfying their auditors with new controls, of increased earnings found in their business and how much time was saved. So, if you want to increase the profits of your business then consider an Accounting Policies & Procedures manual.
Help Your Business Grow Now
Can you afford to let a single precious hour pass without finding out what Policies and Procedures can do for your business?
HOW TO STAY FOCUSSED AND BUILD YOUR BUSINESS
HOW TO STAY FOCUSSED AND BUILD YOUR BUSINESS
by: Matt Bacak
You have a detailed business plan, which showed the overall intent of your company. You presented the business plan to your bank before start-up and they submitted funding in the amount that you both deemed acceptable. The original business plan contained the basis of the procedures that will help you stay focussed while the company grows. Let's examine some of these processes that you will use to give your business the focus it needs to grow and succeed.
1. A marketing plan. If sales are a part of your operation (and it seems that some form of selling is always a big part of every company), then, you will need to have your sales group focussed on a marketing plan. Short term and longer-term analysis should be a part of this planning and will likely contain an analysis of your competition, market potential and sales projections. Be careful not to fall into the trap of letting “the business take care of itself”, stay focussed at all times and be sure your managers are tuned into this market monitoring regularly, nothing is more defeating to the general manager/owner than to be told by a sales manager…I didn't see that coming! YIKES!
2. Accounting procedures. If sales are important, then the need to stay focussed on receiving the proceeds from sales is equally important. Accounts payable, expenses and accounts receivable need to have fixed procedures in place to allow money to flow freely through the company coffers. Focussing on these procedures at regular weekly and monthly meetings will put the accounting and marketing groups on the same path. A rift between marketing and accounting is a common bureaucratic occurrence; so don't be surprised if one point you hear from someone from sales state, “We make the money here, how come I have to live by their rules?” Getting these two operations to stay focussed on a bottom line results oriented approach is a regular part of an owner's job description.
3. Human resources. If you have ever worked for a manager, who considered his employees as expenses rather than assets, then you will be familiar with the need for managers to stay focussed on human resources within the company. A manager who is fixated on staff reduction regardless of their accomplishments will create an atmosphere of fear. Certainly, no one wants to be grossly over-staffed, but a good owner/manager will focus on keeping adequate employee base numbers, and ensure continuing training, safety programs and top of the line employee benefits. It's your campground, why not have “happy campers?”
4. Selling your business. This does not mean selling in the true literal sense. It means focusing on being sure your company image is one that is the envy of your competitors and is known in the business world as a first class operation. You can do this by having key managers attending industry conferences. Be clear and tell them that their focus at these seminars is to network, thoroughly gathering as much new information that they can. They should also 'sell' other attendees on the importance and efficiency of their company in the industry. Upon their return, have follow-up meetings with these managers where they will report in detail on what they have learned. Managers attending conventions and seminars should take opportunities to enjoy themselves, nevertheless, they will be the “face” of your company, it's wise be sure that they focus on making them business meetings, and not all “playtime.”
If planning, organizing, staffing, direction and control are five major factors in managing a company, staying focussed throughout the process, is paramount!
by: Matt Bacak
You have a detailed business plan, which showed the overall intent of your company. You presented the business plan to your bank before start-up and they submitted funding in the amount that you both deemed acceptable. The original business plan contained the basis of the procedures that will help you stay focussed while the company grows. Let's examine some of these processes that you will use to give your business the focus it needs to grow and succeed.
1. A marketing plan. If sales are a part of your operation (and it seems that some form of selling is always a big part of every company), then, you will need to have your sales group focussed on a marketing plan. Short term and longer-term analysis should be a part of this planning and will likely contain an analysis of your competition, market potential and sales projections. Be careful not to fall into the trap of letting “the business take care of itself”, stay focussed at all times and be sure your managers are tuned into this market monitoring regularly, nothing is more defeating to the general manager/owner than to be told by a sales manager…I didn't see that coming! YIKES!
2. Accounting procedures. If sales are important, then the need to stay focussed on receiving the proceeds from sales is equally important. Accounts payable, expenses and accounts receivable need to have fixed procedures in place to allow money to flow freely through the company coffers. Focussing on these procedures at regular weekly and monthly meetings will put the accounting and marketing groups on the same path. A rift between marketing and accounting is a common bureaucratic occurrence; so don't be surprised if one point you hear from someone from sales state, “We make the money here, how come I have to live by their rules?” Getting these two operations to stay focussed on a bottom line results oriented approach is a regular part of an owner's job description.
3. Human resources. If you have ever worked for a manager, who considered his employees as expenses rather than assets, then you will be familiar with the need for managers to stay focussed on human resources within the company. A manager who is fixated on staff reduction regardless of their accomplishments will create an atmosphere of fear. Certainly, no one wants to be grossly over-staffed, but a good owner/manager will focus on keeping adequate employee base numbers, and ensure continuing training, safety programs and top of the line employee benefits. It's your campground, why not have “happy campers?”
4. Selling your business. This does not mean selling in the true literal sense. It means focusing on being sure your company image is one that is the envy of your competitors and is known in the business world as a first class operation. You can do this by having key managers attending industry conferences. Be clear and tell them that their focus at these seminars is to network, thoroughly gathering as much new information that they can. They should also 'sell' other attendees on the importance and efficiency of their company in the industry. Upon their return, have follow-up meetings with these managers where they will report in detail on what they have learned. Managers attending conventions and seminars should take opportunities to enjoy themselves, nevertheless, they will be the “face” of your company, it's wise be sure that they focus on making them business meetings, and not all “playtime.”
If planning, organizing, staffing, direction and control are five major factors in managing a company, staying focussed throughout the process, is paramount!
Subscribe to:
Posts (Atom)
