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Design Your Personal Perfume Yourself!

2007-12-29T23:09:00.000-08:00

You can design almost anything using a computer these days and one of the more unusual things that computer can do is to design perfumes and fragrances. Such a service has been available for some years on the Internet offered by companies in the US and UK. Although the US Company, Reflect.com no longer trades, the UK company fragrance for you ltd. is still very much in the fragrance business.

fragrance for you claim that designing your own fragrance is easy and fun to do. Visitors to the company website are invited to prove the point by entering their personality and life style details into a form and the answers entered are used as the data to drive the computer program and so derive a fragrance. When the questionnaire form is complete, it takes only two or three minutes, a description of the fragrance that has just been designed is displayed on the screen. The process is seen by the visitor as simple and as the company claims, fun to do. Answers to the questions on the website form are translated into odour compounds there are 103 odour codes or compounds in total and the computer blends those compounds in such a way as to avoid clashes of scents which do not provide a pleasing combination. The fragrance when finished comprises the usual three notes comprising the "fragrance Pyramid" the top note or head, the middle or heart and the lower note or base. This basic form invented in 1889 has changed not at all over the years and continues to be the basis of perfume architecture today. The top note contains the most volatile of the perfumes ingredients and this lasts no more than a few minutes before evaporating. The heart or middle note rapidly overcomes the quickly evaporating top note and comes to the forefront revealing the principle fragrance, the heart, which is supported by the base notes and which contains the longest lasting, that is the slowest evaporating oils and binds all the fragrances in combination together. The base notes may well last a day or even more while the heart note lasts perhaps three or four hours. The task then is to find a suitable description to convey in words the nature of the fragrance created. Typically this might be "ffy reference number 40597. A light fresh modern fragrance with a bergamot, cardamom, fresh pineapple and papaya top note and a white jasmin heart backed up by a musky amber accord"

Finally computer allocates the questionnaire answers into the traditional families or fragrance groups of citrus, floral, fougre, chypre, woody, amber and leather and these group words are found in the fragrance descriptions that are presented to the customer. Product quality is ensured by purchasing the fragrance oils and compounds supplied by one of the world's leading perfume houses CPL Aromas plc based in the UK who supply many of the fine fragrances found in department stores and perfume halls across the world.

The fragrance computer program is a complex piece of software capable of defining many millions of combinations of compounds. The program is now highly developed and is copyrighted to fragrance for you. The advantage of using the computer program is that it has brought the possibility of having your own fragrance design delivered in a classic style bottle named with the wearer's name and even a photograph to everyone. No longer the province of the rich and famous the computer designs are there for everyone to use and enjoy.

Fred Parker is CEO of fragrance for you Limited, http://www.fragranceforyou.com a company based in Kettering UK which offers personalized fragrances for Individuals, Internet entrepreneurs, Corporations and as Wedding Favors worldwide. University Of Utah Health Science Center
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The Greatest Mom in the History of the World

2007-12-28T03:16:00.000-08:00

The story of one man's adoration for his mom.

Everyone thinks their mom is the Greatest Mom in the History of the World. When I was a child, my friends always used to try to claim that their mom was the best, and a scuffle would break out. I would just stand to the side and smirk; they were, of course, all wrong. How could their mom be the best when mine obviously had the title?

My mother was a single mom. My father walked out on us before I was even born. He just left for cigarettes when Mom was 6 months pregnant and never came back. Mom figured that if he wanted to go that badly, shed just let him stay gone. And so he was.

When I was two, my mother realized that our rented room in the worst part of New York City just wasnt where she wanted me to grow up. I was a typical two-year-old boy, active and into everything. The day I picked up a used needle to play with was the day she decided to get us out.

Unfortunately, with little money, her options were limited. She did have one very key skill, though she was fluent in French. Her parents migrated from France just prior to World War II, and her home growing up had been French-only. So when she found the ad for a program to teach English to teens in the French countryside, she jumped at the chance and moved us to France.

I spent the next 13 years of my life in France. As part of the arrangements, we received a house in the village in which we could live and Mom could privately tutor in her spare time. Until I was fully fluent, Mom always spoke French at home. By the time I was 4, you couldnt pick my accent from the other children in our village. Once I was fluent, we fluctuated between French and English at home, mostly English.

We never had a lot of money, but it always seemed like we had plenty. I never went without. It helped, of course, that life in the village was very inexpensive. Little did I know that Mom was stashing away every sou she could for our return to the US. I just grew up and did what I was expected to do. I earned superb marks in Primary and early Secondary school, and never got into behavioral problems beyond those that are standard for kids growing up.

When I was 13, Mom announced that it was time to move back to the US. She wanted me to attend an American high school and college. I didnt want to go; I wanted to remain in France with the people with whom I had grown up. Mom knew, however, that I had to return to the US if I was to have any sort of a future.

We returned to New York, but came back considerably better off than we had left. Mom enrolled me in a prestigious private school; I went on a combination of a scholarship, tuition benefits, and her savings. We lived in a small row house near my school, and she taught French to the elementary students at the school. Graduation came, and I was accepted to an Ivy League university. Money was never a question; Mom wanted me to have the best education possible.

Mothers Day is always a big holiday for me. When I think about what my mother sacrificed to raise me as she wanted, it absolutely boggles my mind. I lavish her with gifts every year, trying to top the previous years. But the one gift that remains constant is a box of fine French chocolates. I started this tradition in college, saving the few pennies I had to send her the box. But Ive always wanted to silently thank her for what she did with a treat that she would always gaze at longingly in the shops in our village in France, but never actually purchase.

Years have passed, and Im now a successful corporate attorney for one of the Fortune 100 firms. As my salary has grown, Ive done everything possible to take care of Mom when she lets me. She tends to balk when I try to give her big ticket items, but I can slip little things by with her just smiling at me. And every time I give her that box of French chocolates, she gets a small tear in her eye as she bites into the first one.

Jane S. Roseen is the Owner and President of Harmony Sweets, an international gourmet chocolate shop. Harmony Sweets' mission focuses on individual consumers purchasing gourmet chocolates from around the world for their friends and relatives, as well as corporate gift giving. Gourmet chocolate gift baskets and personalized chocolates are also available.Sitemap
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Digital Signage Networks

2007-12-26T00:44:00.000-08:00

Anyone contemplating the launch of a digital signage network should be ready to do their homework. There are many solutions on the market and it is sometimes difficult to find your way through the maze of options. Suffice it to say that not all digital signage solutions are equal and spending time with each product will go far in helping you make the right choice.

Here are some of the major features to look for when planning your digital signage network.

The software should

* be easy to use and configure
* manage small to large digital signage networks
* support all current popular multimedia file formats
* support live content via the Internet
* be able to run on an embedded OS
* operate securely even on the Internet
* alert you if something goes wrong with a unit out in the field
* be reliable and able to perform flawlessly 24/7, 365 days a year
* provide detailed content playback reports
* be reasonably priced and well supported by a network of distributors and resellers.

The Navori suite of digital signage products exceeds these requirements. Navori has been publishing digital signage software for the past 10 years. During this time, they have evolved their core product into a complete digital signage suite suitable for small to large network deployments.

The Tycoon family covers everything from single PC installations using Tycoon Controller to networks of thousands of Tycoon Players managed by the Tycoon Main Enterprise Server. Digital signage network operators with smaller deployments may opt for Tycoon Standard Server and manage up to 400 Tycoon Players from a single Windows multimedia capable PC.

Anyone looking for a solid digital signage platform should consider the Tycoon family of products.

For more information, visit http://www.navori.com

Maurice Doran Technical Support Manager, Navori SA visit http://www.navori.com Deals Hotels
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Group Tours? They're Not Just For Old People Anymore!

2007-12-24T23:19:00.000-08:00

OK - when I signed up for a group tour last summer, I thought I'd be spending my time with a bunch of people my grandparents age.

The only reason I chose the group tour was that it was the most affordable way for me to see all the places I wanted to see and I was really on a tight budget.

Boy was I surprised! Not only were all of the people on the tour in my age range (18-25 yrs), but they were all there for the same reasons - fun and affordability. Everyone was so friendly and laid back that I made lifelong buds. . . in fact, we've made plans to go on another tour together!

So what did I like about going on a group tour, versus going by myself?

Well, the first thing of course, was the money. I could never have afforded to go to all of the places and see all of the things that were provided on this tour. I saved about seven hundred dollars.

Even if I had been able to go to the amazing locations on my own, I would have just had to look, or read the brochure.

My tour company had expert guides to explain the history, the culture and sometimes the secrets of each site we visited.

The next not to be ignored benefit was personal safety .

Let's face it. The world is not the safest place to travel alone. With the tour, I was able to be with others. I didn't have to be afraid of getting mugged, or drugged, or any list of nasty things that can happen to a person traveling alone. I remember my friend telling me about sunbathingon a Costa Rican beach, when a young man with a gun robbed him - in broad daylight!

The chartered transportation relieved the stress of finding local taxis and bus routes and eliminated the need for constant tipping in foreign currency or trying to give someone directions in another language.

As for pre-trip planning, I didn't have a bunch to do, the tour company gave me an itinerary and suggestions on what to bring. I just had to show up with my packed bags at the appointed place and time and after that, I was free to enjoy the trip.

For anyone who thinks that tours are just schlepping around to churches and art galleries, hold on to your hat.

My tour was a trip down the Amazon!

There are singles tours for many wonderful destinations and exciting activities. If you want to party hearty, play hard, relax by the pool, trek through exotic places, bike, hike, or luxury cruise, there is a singles tour for you.

Go for it!

I did....and I'm so glad that even though I was nervous, I found a great group of young people interested in the same things as me! I've made life long friends, seen amazing sights, and am planning my next singles group vacation.

Who would've thought?

For More Free Travel Reports, Guides, Articles, and Checklists go to http://www.funpartytravel.com/free1.html

Join The Author, Sam Smart, at the World Singles Travel Challenge (http://travelchallenge.blogspot.com). Sam's FREE Travel Reports, eBooks, and Articles at http://www.funpartytravel.com/free1.html 05 Mustang Body Kit
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5 Money Generators in Internet MLM

2007-12-23T08:16:00.000-08:00

1-Money Generates Money

There is no FREE lunch out there. If some one tells you that you do not need any money to make a profit, you better think twice. Any business is an investment, any investment cost money. Any business needs advertising, any advertising cost money. Advertisements generate leads, leads produce money. There are ways to promote the business without putting any advertising budget but it takes time. Time is MONEY. Any businesses out there need to have advertising budget to attract customers. There is no different in Internet MLM business.

2- Hard Work Generates Money

Internet marketing is not about overnight success. It is a real business that needs substantial degree of hard work to become successful. Anyone who has a job know that in order to get the pay check, you have to put in certain amount of time. The concept is the same in Internet MLM. The only difference is you are actually building your own business instead of building peoples business. That is the reason why the pay check is fixed on your pay job while the pay check has huge variability on your Internet MLM business.

3- Knowledge Generates Money

Everyone gets pay for their knowledge. You, Bill Gates, Michael Dell, Pierre Omidyar, Sam Walton and Warren Buffet get paid because of the knowledge. What is the different between you, Bill Gates and those billionaires? You probably know the answer by now. The point that I really want to make here is challenge you to learn more in order to earn more. Please refer to the post Blueprinting in Internet MLM to get more ideas of what knowledge can bring you.

4- Quality Content Generates Money

It is all about quality in any business. If your business can provide quality to customer, the greater the return, right? There is no difference in Internet MLM business as well. We have to find company that can provide great quality or value to customer, once customers see those benefits (quality), they will in turn join the program and hence generate income for you. Is that simple! This is the reason why I love GDI (http://freedom.ws/soxloo) and Success University (http://lloo1.successuniversity.com) because both of them provide great values to me.

5- Internet Generates Money

There are about 6.5 billion people on the planet and about 1.1 billion of them use internet (Source from www.internetworldstats.com/stats.htm) and the growth of internet user is growing exponentially over time. Imagine if you can share a piece of this pie, what is the return? That is the reason why we need to generate traffic into your website. Any traffic that visits you has a potential to generate income to you. 4 money generators that we discussed earlier lead to this. Prepare some budget, work hard to learn about the business and create quality content to attract traffic to your site.

A positive altitude causes a chain reaction of positive outcomes. It is a catalyst... a spark that creates extraordinary results!

Lickhau Loo is an Expert Internet Marketer. You can learn How to Make up to $2,000 a week wihout risking a penny in 3 easy steps http://www.unlimitedwealth.ws mailto: lloo@unlimitedwealth.ws Handbook Handbook Mineral Rock Smithsonian Smithsonian
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Goals Are Necessary (Part 2)

2007-12-21T23:02:00.000-08:00

This is going to be the second excerpt in my articles on goals. These goals can not only be used in your businesses whether they are internet or traditional but they can also be used as life goals. Personally I use them to make me more successful in my affiliate marketing programs and in life in general.

6. Make Sure Your Attitude Never Stops You

You have to always make sure you are determined. Make sure your intentions are focused. You may have people whether it be friends or family who try and steer you in a different direction but stay focused on what you are doing. If you are determined to succeed your attitude has to be unstoppable.

7. Complaining Wont Work

Stop complaining about the obstacles that get in your way. If youre complaining then you are wasting your time. Instead of thinking of challenges as problems you should think of them as opportunities. Because once you overcome the obstacle and they all can be overcome then your are headed once again in the direction of success.

8. Something you Like is What You Want to Do

In order to succeed you should try and do something that you like to do. Make a list of everything you like to do then make a list about what you know about the subjects that interest you. This will help you to make choices that you have a good chance at being successful at what you choose. In turn this will lead you in the right direction.

9. If You Dont Like It Change It

Whatever you are doing in life right now you have the choice to continue it or to change it. If you keep going through life hoping things will change then you are not going to get very far. Remember you have the power to change things that are going on in your life. If your circumstances lower your chances at success then it is time to change them.

10. A Plan Is Important

As silly or as stupid it may seem to be at first you still need a plan. This plan should include everything necessary to succeed. Including paperwork, product and any other business plans. This will help you to see what you are working towards and to help you keep track of your accomplishments. It will also show you where you need to improve.

This is the second in a series of articles I am going to submit on ways to achieve your goals. Keep watching for more of my articles. I will be submitting them as quickly as time allows while I am working on my other projects.

Dale Mazurek

This is my second excerpt into making goals and why they are necessary.

Dale Mazurek is an expert affiliate marketer but has also started two interactive blogs that can be found at http://relationshiptidbits.blogspot.com/ or http://fishingtutor.blogspot.com/Online Best Psychics
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Top 10 Tips for Choosing a Successful Diet Plan

2007-12-20T11:17:00.000-08:00

Going on a new diet usually ranks about as high as going to the dentist.

You know you need to do it. But you procrastinate because your past experiences have been so unpleasant. Even torturous.

But there's one big difference between going to a dentist and going on a diet. The results from the dentist usually last.

So why don't the results of a diet usually last?

Because you have to eat several times every day. So if the only way to keep the weight off is a diet that seems as torturous as a trip to the dentist, is it any surprise most of us fail repeatedly?

I believe you'll have a greater chance for long-term success if you enjoy your weight loss program.

So here are my top 10 tips for choosing a successful diet plan:

1. You Have to Be Able to Live With Your Diet And Have a Life With It.

This is absolutely the most important tip.

If your diet seems like torture, if the food gives you no pleasure, if you're making yourself and everyone around you miserable, then you'll have trouble losing all the weight you want and keeping it off.

You have to make long-term changes in your eating habits to succeed with weight loss. So whatever you do to lose weight initially should be similar to how you keep it off.

That means you have to eat foods you enjoy. You have to be able to socialize at food-based events. You have to be able to enjoy life.

2. You Should Lose No More Than 2 Pounds a Week.

Sometimes, you may lose a little more at the beginning. But week-to-week, 2 pounds is enough. Anything more is unhealthy.

3. Your Diet Shouldn't Be Extreme in Any Way.

Unless your doctor advises you otherwise, it's unhealthy to eliminate entire food groups. A balanced diet provides vitamins and minerals to keep you strong.

So skip the diets with low-carb, all grapefruit, or whatever the latest fad is. Extreme diets usually don't work. At least not for very long.

4. You Should Have Minimal or No Hunger.

If you're losing only 1 or 2 pounds a week, you shouldn't experience tremendous hunger. Not if you plan your meals and snacks correctly.

5. You Should Have Lots of Food Choices.

There's no reason to restrict the kinds of food you eat week to week. I've never understood plans that say in Week 1, you can only eat these 10 foods. In Week 2, you can add another 5 foods. But if you gain weight, go back to Week 1.

If your diet doesn't work with every food from Day One, it's probably not going to work. Period.

6. You Should Be Able to Enjoy the Holidays.

If your diet doesn't build in holiday eating, you're going to do it anyway. You'll just ruin your diet.

That's why so many people start diets in January - after the holidays. Trouble is, the holidays always roll around later in the year. So you need to have a way to handle them.

7. Your Diet Has to Allow for Moments of Weakness.

Perfect diets are for perfect people. But there are no perfect people. So a perfect diet is destined to fail.

8. You Shouldn't Have to Exercise with the Diet To Lose Weight.

I'm not saying you shouldn't exercise. We all know exercise is healthy and it makes you feel good.

But the benefits of exercise should be a bonus. Not a necessary part of a diet plan.

After all, what if you become unable to exercise for some reason?

Or suppose you stop losing weight on your diet plan and you haven't reached a reasonable target weight. If the only way to start losing again is to exercise more, then the diet's not working.

9. You Should Get All the Information You Need When You Start the Diet.

If someone sells you a diet and you have to go back week after week to get more information, they're just trying to make money off of you. There's no reason why Week 1 should be substantially different from Week 9.

And when you pay your money, you should know what the entire diet system is about. How else can you evaluate if it's going to work for you?

10. You Should Control the Diet.

The diet shouldn't control you. By this, I mean that your diet should meet your needs and wants.

Strict rules just increase your chance of failure.

For example, if you like to snack in the evening, but your diet eliminates eating after 7PM, how are you most likely to fail on your diet?

That's right. By snacking in the evening.

But everyone has different needs and wants. So you have to be able to customize a diet to meet yours. Then you're more likely to succeed.

And of course, before starting any weight loss program, you should see your doctor to make sure your diet is right for you.

Copyright (c) 2006 Debbie Fontana

Debbie Fontana is a full-time author and business owner who writes about health, weight loss, looking great, and feeling fantastic. She created the delicious I Love to Cheat lifestyle diet and the companion I Love to Cheat Rewards Newsletter. She encourages her subscribers to submit their weight loss problems, questions, and concerns. Visit her at http://www.ILoveToCheatDiet.com.Antidepressant For Generalized Anxiety Disorder
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"How" Power Sales Tip

2007-12-18T13:54:00.000-08:00

I got an idea from Art Sobczak's Telephone Prospecting And Selling Report.

In one of his articles he talked about sales questions. What made his article especially interesting and powerful was that each question began with "How."

In addition to Art's questions I've added a few of my own:

>>> How do you define quality?

>>> How are you budgeting for this project?

>>> How are you planning to make the decision for . . . ?

>>> How have you evaluated these products in the past?

>>> How have you evaluated suppliers in the past?

>>> How have you quantified the cost of the problem you're trying to solve?

>>> How can we help you improve this?

>>> How often does this happen?

>>> How are you doing it now?

>>> How often does your current supplier do business reviews?

>>> How can we make this work for you?

>>> How can we make this happen?

>>> How can we speed up the process?

>>> How am I doing?

Use these questions to get your prospects and customers talking. The more they talk - the more you'll learn about them. And of course the more you know about your prospects and customers the easier it will be to solve their problems.

There's one more "How" question I suggest using on a daily basis.

It is an introspective question which promotes continuous self-improvement. When you ask this question on a daily basis you will experience dramatic growth and prosperity.

It takes courage to ask this question because it assumes there is still room for improvement. If you have a big ego you may not be comfortable asking this question.

The perfect time of day to ask this question is at the end of the day - after your last sales call.

And when you ask this question be sure to consider the following:

>>> Making appointments

>>> Establishing goals

>>> Managing your time

>>> Communicating effectively

>>> Identifying opportunities

>>> Qualifying opportunities

>>> Adjusting selling styles to buying styles

>>> Presenting solutions

>>> Overcoming objections

>>> Asking for the business

>>> Measuring what matters most

>>> Having an attitude of gratitude

Imagine spending a few minutes every day thinking of ways to improve. Also try to imagine the impact continuous improvement will have on your sales and your personal income.

You can trigger your self-improvement program by asking one simple yet profound question.

The question is "How can I do it better?" These six words are the catalyst for continuous self-improvement.

Every time you ask the question, "How can I do it better" you automatically raise the bar on your level professionalism.

The reward asking this question is continuous improvement.

Why say something when you can ask something?

When you ask these questions, be prepared to listen and take notes.

I'm convinced the less you say the smarter you'll sound.

Say less and you'll sell more!

That has a nice ring to it!

Oh, and one more thing. You can add another 12 questions, plus an additional 24 selling skills to your selling repertoire, when you order my book, "The 12 Best Questions To Ask Customers."

Order the paperback version here:

http://www.kickstartcart.com/app/javanof.asp?MerchantID=39581&ProductID=1283577

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Paying for College: Pre-High School Savings and Financial Aid

2007-12-17T11:13:00.000-08:00

Welcome to the first installment of ePreps coverage of college financial aid. I am excited to introduce Don Betterton as the sites most recent guest expert. Don was the director of financial aid at Princeton University for thirty (30) years. During his time at Princeton, aid awards increased from $3.4 million in 1973-74 to $65 million in 2005-06. In this video, Don discusses the simple things you can do now, while your children are young, to help make paying for college easier when they are older and ready to enroll.

College Financial Aid Pre-High School Activities: Saving - The 12 Things You Need to Know

1. Putting aside money for college is a good idea, the earlier the better.

2. Saving beats borrowing hands down.

About 60% of all aid is in the form of loans, and increasing.

Saving: For example, if you start saving when your child is 5 years old, you will have 13 years to save before your child enrolls in college. If you can put aside $167 per month thats $2,000 per year you will have saved $26,000 by the time your child begins college.

With a 6% return over the thirteen-year period, your $26,000 will have grown into $40,000. That $40,000 will be available to help you pay for your childs college expenses like tuition and room and board.

Borrowing:If you choose not to save when your child is young, it is likely that your child will have to borrow to help pay for college. For comparative purposes, lets assume you borrow $40,000 in increments of $10,000 per year for 4 years. Assuming a 6.8% interest rate and a 10 year repayment period, borrowing $40,000 will ultimately cost your child $55,200.

Difference: The difference between borrowing and saving is nearly $30,000 ($55,200 ─ $26,000 = $29,200). Thus, saving beats borrowing hands down.

3. The tax system gives incentives to college savers.

Both state and federal laws allow families to earn tax-free interest on college savings. The following example illustrates the advantage of earning interest tax free:

Assume when your child is born you invest a one-time, lump sum of $18,000 in a state 529 plan (see Points 4 - 6 below to learn more about 529 plans). By the time your child is ready to enroll in college at the age of 18, you will have access to $63,000 in order to help pay for your childs college expenses.

If the same $18,000 were invested in a taxable vehicle with the same rate of return as the 529 plan, after subtracting the federal and state taxes that would be due each year, you would have access to only $43,000 to help pay for college.

The difference, which is essentially a government subsidy to promote college savings, is $20,000, all else being equal. Furthermore, some states actually allow deductions for contributions, making the 529 plan even more attractive to college savers.

4. 529 plans are the most popular and convenient way to save.

There is approximately $100 billion currently invested in state 529 plans.

5. Not all 529 plans are alike.

Each state has its own 529 plan. Investment options and fees may vary from state to state, so it pays to shop around. A couple of useful sites for comparing the different state plans are savingforcollege.com and Morningstar.com.

Most state plans have websites that include free electronic college saving calculators to help you decide how much to save in order to meet your saving goals.

6. The money saved in a 529 plan is not forfeited if the beneficiary does not go to college or gets a full scholarship.

Money saved in a 529 plan may be used to pay the college expenses of other family members, including siblings, parents, cousins and stepchildren. The money can even skip a generation and be used for a grandchild in the unlikely event that became necessary.

7. There is no right amount to save. It depends on your financial situation.

8. Do not save for college at the expense of maintaining your normal lifestyle or your retirement.

You dont want to short change the amount you set aside for retirement. If you run out of money, there is no such thing as a retirement loan. On the other hand, it is relatively easy to get a college loan.

9. Two ways to save are:

Save what you can afford after taking care of family expenses.

As was stated in Point 5 above, most state 529 plan websites have free electronic college saving calculators. Other websites, like finaid.org, have them as well. By using these calculators you can periodically check to see how well your savings are keeping pace with college costs.

Set a target figure. A number to shoot for is the tuition fee at the major public university in your state. For a more ambitious goal, you might use the out-of-state tuition charge. This higher figure would also allow you to accumulate enough savings to pay for a good part of the tuition cost at a private college.

Most college saving calculators found on state websites automatically include information on the current and projected (in-state and out-of-state) tuition rates for the states main universities.

10. If you save in a 529 plan and later apply for aid, you may be subject to a very light penalty in terms of how much the amount you have saved will increase your expected family contribution.

If the childs parents are the owners of the 529 plan, they may be asked to contribute some of that money under the rules of the need formula. (There is no such penalty if the plan is owned by the childs grandparents. See Point 12 below for more on grandparents.) Lets look at the example in order to better understand.

If you, the parent, manage to have $100,000 saved in a 529 plan by the time your child is ready to start college, the first $50,000 will not be considered at all when calculating your childs aid award. (This is one of the ways the system rewards you for saving.) Only 5% of the second $50,000, or $2,500, will be assumed to be available to pay for college. In other words, the amount of your need will decrease by that amount.

Thus, one could argue that by diligently saving $100,000, you are ultimately worse off by $2,500. However, if you consider that you are very likely to have earned around $35,000 in tax-free interest over the saving period, you will realize that by saving you are actually about $32,500 better off.

11. There are other ways to save besides 529 plans. To look into other options, it is best to consult with a financial advisor.

Remember to choose an advisor who in very familiar with all applicable aid rules. The need formula treats savings differently depending on whether the parent or the child is the owner.

12. Grandparents too can help through 529 plans.

Based on a recent poll, two-thirds of grandparents say they are interested in helping to pay for their grandchildrens college education. It is worthwhile to know, that money saved in grandparent-owned 529 plans is not considered when calculating the grandchilds aid award. Furthermore, grandparent-owned 529 plan savings are not counted as part of the grandparents estate for estate tax purposes.

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Tax Credits for Energy Efficient Air Conditioning In Your Home

2007-12-16T16:02:00.000-08:00

The government often tries to influence our behavior through taxes. The tax credit for new energy efficient cooling systems in our homes is one example.

Tax Credits for Energy Efficient Air Conditioning In Your Home

As part of the provisions in the Energy Policy Act 2005, homeowners are entitled to claim tax credits on use of a few energy saving items. They include the use of energy saving windows, doors, roofing, furnace and boiler, water heater and air conditioner. As energy becomes scarcer by the day, it is essential to conserve as much energy as possible. The government, by way of giving tax credits, also encourages using alternate sources of energy.

Using energy efficient air conditioning systems is one of the items that qualify for tax credit. Individuals who install this type of air conditioner are eligible for a tax credit of up to $300. The models that qualify are obviously costlier than the ordinary ones. However, this calculation would show that it is advisable to install a new energy saving air conditioner. Even if you save just $10 a month on average by way of electricity bills it comes to $120 for a year. Add to that the tax credit of $300, your net saving is $420. This amount should be good enough to prod a homeowner into buying an energy efficient air-conditioner.

Of course, not all air conditioners are eligible for a tax credit. Even, not all Energy Star air conditioners qualify, only some do. Very efficient central air conditioners qualify for the tax credit if they meet the following criteria:

1. The Energy Efficiency Ratio has to be 13.0 or higher (in some states its 12.5).

2. Certified technician needs to install the equipment.

3. The Seasonal Energy Efficiency Ratio (SEER) has to be 15.

SEER measures performance throughout the season and EER measures performance on a very hot day. Central Air conditioning systems must meet the standards set by the Consortium of Energy Efficiency (CEE). The specifications for each state vary slightly.

The tax credit for energy efficient cooling systems in our home is just another step in saving money on both your energy bill and taxes. Since tax credits are reduced from the actual amount of tax you owe, not your gross income, you should strongly consider taking advantage of this one.

Richard A. Chapo is with http://www.businesstaxrecovery.com - information on taxes.16 Blue Blue Cross Health Insurance Shield
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Frasier (Season 1) DVD Review

2007-12-14T22:01:00.000-08:00

Along with Friends and Seinfeld, Kelsey Grammer's Cheers spin-off, Frasier, dominated the prime time television landscape during the 1990's. Grammer plays the role of Dr. Frasier Crane who, fresh off of his divorce from Lilith, moves back to his hometown of Seattle where he lands a gig as a radio psychiatrist. Frasiers father, Marty Crane (John Mahoney), a Seattle cop recently shot in an attempted convenience store robbery is in need of physical therapy. Frasier and his brother Niles (David Hyde Pierce) make an effort to mend their relationship with Marty whose plaid shirts and penchant for sports and beer strikes a dramatic contrast with their wine club, opera house culture. After a little prodding, Marty and his dog Eddie (Moose) move into Frasiers upscale apartment, and Frasier hires Daphne Moon (Jane Leeves), a housekeeper and physical therapist to look after the two cranes.

The entirety of the show takes place in mostly three places Frasiers radio station where he works with show producer Roz Doyle (Peri Gilpin), Frasiers apartment, and the favorite hangout of Niles and Frasier, Caf Nervosa. A witty comedic exploration of the nations clash of cultures (also illustrated by Frasiers run-ins with sports guy Bob Bulldog Briscoe), Frasier stands alone as one of the best-written shows in television history. Not a single episode can be considered a dud.

The Frasier DVD offers a number of hilarious episodes including the series premiere The Good Son in which the title character Dr. Frasier Crane moves back to his home town of Seattle, Washington. Living a comfortable lifestyle with his decorated bachelor pad and high-profile radio show, Frasier gets a rude awakening when his brother Niles points out that their father Marty can no longer live on his own due to a gunshot wound. Reluctantly, Frasier invites Marty to come live with him and the two eventually hire Daphne Moon as a housekeeper/physical therapist Other notable episodes include The Crucible in which Frasier throws a lavish dinner party to celebrate the newest edition to his art collection only to learn from the artist herself that the painting is a forgery, and Give Him The Chair! in which Frasier tries to do a favor for Martin by throwing out his favorite chair, but Martin is raving mad, prompting Frasier to search all of Seattle to retrieve the priceless heirloom

Below is a list of episodes included on the Frasier (Season 1) DVD:

Episode 1 (The Good Son) Air Date: 09-16-1993
Episode 2 (Space Quest) Air Date: 09-23-1993
Episode 3 (Dinner At Eight) Air Date: 09-30-1993
Episode 4 (I Hate Frasier Crane) Air Date: 10-07-1993
Episode 5 (Heres Looking At You) Air Date: 10-14-1993
Episode 6 (The Crucible) Air Date: 10-21-1993
Episode 7 (Call Me Irresponsible) Air Date: 10-28-1993
Episode 8 (Beloved Infidel) Air Date: 11-04-1993
Episode 9 (Selling Out) Air Date: 11-11-1993
Episode 10 (Oops) Air Date: 11-18-1993
Episode 11 (Death Becomes Him) Air Date: 12-02-1993
Episode 12 (Miracle On Third Or Fourth Street) Air Date: 12-16-1993
Episode 13 (Guess Whos Coming To Breakfast) Air Date: 01-06-1994
Episode 14 (Cant Buy Me Love) Air Date: 01-20-1994
Episode 15 (You Cant Tell A Crook By His Cover) Air Date: 01-27-1994
Episode 16 (The Show Where Lilith Comes Back) Air Date: 02-03-1994
Episode 17 (A Midwinter Nights Dream) Air Date: 02-10-1994
Episode 18 (And The Whimper Is) Air Date: 02-17-1994
Episode 19 (Give Him The Chair!) Air Date: 03-17-1994
Episode 20 (Fortysomething) Air Date: 03-31-1994
Episode 21 (Travels With Martin) Air Date: 04-14-1994
Episode 22 (Author, Author) Air Date: 05-05-1994
Episode 23 (Frasier Cranes Day Off) Air Date: 05-12-1994
Episode 24 (My Coffee With Niles) Air Date: 05-19-1994

Britt Gillette is author of The DVD Report, a blog where you can find where you can find more reviews of movies and TV series. Source: http://thedvdreport.blogspot.com/2006/02/frasier-dvd.html 1 Corinthians Chapter 13
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Sanford and Son (Season 4) DVD Review

2007-12-13T18:09:00.000-08:00

Nominated for six Golden Globes and seven Emmys, including Outstanding Series - Comedy, Sanford & Son became one of the first shows in television history to be almost entirely centered around African-American characters. Modeled after the British TV show Steptoe & Son, the series showcased the underappreciated talents of comic genius Redd Foxx (whose skin color and bad language prevented him from becoming a superstar decades earlier). The brainchild of All In The Family creator Norman Lear, Sanford & Son signaled the beginning of a decade of sitcom classics for the prolific 1970's TV writer - Maude (1972), Good Times (1974), and The Jeffersons (1975) being the others. Wrought with memorable one-liners and well-timed humor, Sanford & Son was a Top 10 Nielsen rated show every year in which it aired except for its final season (ranking a respectable #27)

Sanford & Son, set in the Watts district of Los Angeles, follows the life of Fred Sanford (Redd Foxx), a 65-year-old African-American junk dealer who shares his business with his 34-year-old son Lamont (Demond Wilson). With Fred's wife Elizabeth having passed away twenty years earlier, he often evokes Lamont's sympathy by clutching his heart and proclaiming, "Oh, I'm coming to join you Elizabeth!" But Fred always survives those near fatal heart attacks, continuing to disperse sarcastic putdowns (often directed at his sister-in-law Esther) and racist stereotypical remarks aimed against whites and Hispanics (especially Lamont's friend Julio). Using guilt to manipulate his ambitious son into staying and helping run the salvage shop instead of pursuing other endeavors, Fred Sanford spends most of his days lounging around the house (his junk store and home are one and the same) and hanging out with his friends - Grady, Melvin, and Bubba Well-written and hilarious, Sanford & Son is comedian Redd Foxx at his absolute best

The Sanford & Son (Season 4) DVD features a number of hilarious episodes including the season premiere "The Surprise Party" in which Fred returns home following an extended stay in St. Louis (i.e. contract negotiations with the network). Everyone plans a surprise party for Fred, but the celebration goes awry when Fred and Esther pick up where they left off (with their constant fighting). Meanwhile, when Fred eavesdrops on Lamont and Grady, the situation only gets worse Other notable episodes from Season 4 include "Going Out of Business" in which an accounting error leads to Fred and Lamont owing the government more money than they have, and "The Stand-In" in which Fred and Lamont are forced to stand-in for Fred's musician friend Bowlegs when a member of his band gets injured

Below is a list of episodes included on the Sanford & Son (Season 4) DVD:

Episode 63 (The Surprise Party) Air Date: 09-13-1974
Episode 64 (Matchmaker, Matchmaker) Air Date: 09-20-1974
Episode 65 (Ol' Brown Eyes) Air Date: 09-27-1974
Episode 66 (Grady and His Lady) Air Date: 10-04-1974
Episode 67 (There'll Be Some Changes Made) Air Date: 10-11-1974
Episode 68 (Going Out of Business) Air Date: 10-18-1974
Episode 69 (Home Sweet Home) Air Date: 10-25-1974
Episode 70 (My Kingdom for a Horse) Air Date: 11-01-1974
Episode 71 (Sanford and Niece) Air Date: 11-08-1974
Episode 72 (Julio and Sister and Nephew) Air Date: 11-15-1974
Episode 73 (Fred's Treasure Garden) Air Date: 11-29-1974
Episode 74 (Tower Power) Air Date: 12-06-1974
Episode 75 (A Little Extra Security) Air Date: 12-13-1974
Episode 76 (The Merger) Air Date: 12-20-1974
Episode 77 (Once a Thief) Air Date: 12-27-1974
Episode 78 (The Stand-In) Air Date: 01-17-1975
Episode 79 (Strange Bedfellows) Air Date: 01-24-1975
Episode 80 (The Masquerade Party) Air Date: 01-31-1975
Episode 81 (Golden Boy) Air Date: 02-07-1975
Episode 82 (My Brother-In-Law's Keeper) Air Date: 02-14-1975
Episode 83 (The Headache) Air Date: 02-21-1975
Episode 84 (The Stung) Air Date: 02-28-1975
Episode 85 (The Older Woman) Air Date: 03-07-1975
Episode 86 (The Over-the-Hill Gag) Air Date: 03-14-1975
Episode 87 (The Family Man) Air Date: 04-25-1975

Britt Gillette is author of The DVD Report, a blog where you can find where you can find more reviews of movies and TV series. Source: http://thedvdreport.blogspot.com/2006/02/sanford-and-son-season-4-dvd.html.1 800 Number Directory
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The History of Tea: Health and Healing Properties

2007-12-11T13:35:00.000-08:00

For more than 4000 years now, tea has been a faithful staple in many cultures and countries around the world. Used as a sustaining liquid for those suffering from infectious disease, there are many believers who have always asserted that tea holds powerful healing properties. In some cases, they believe that tea can actually cure ailments and sickness. New emerging studies are elevating these assumptions from myth to scientific reality, providing significant evidence that tea is indeed a source of health and contains legitimate healing properties.

Tea is one of the most widely consumed beverages in the world, second only to water, and in many parts of the world, green and black teas are mass produced from the plant Camilla Sinensis. Because of the way the beverage is brewed, it is also one of the safest beverages made on the planet. This is because it is made with boiling water until it is sterile. It is this process that eradicates just about every type of bacteria or virus commonly found in water.

For centuries, tea has not only helped promote health, it also has served as a as a social outlet (tea time), battlefield sedative (the British for years served their wounded tea on the battle field as a way to calm them), and has played a major role in at least one revolution (the Boston Tea Party).

Pirates used to raid tea ships and bounties were put on these pirates heads, sometimes even surpassing the bounties placed on pirates that raided gold and silver ships. Rumor has it that this beverage was so popular in England and the colonies that during the American War for Independence, tea was still served in many of the thirteen colonies under a collection of aliases.

Throughout this time, however, tea was also believed to possess qualities that promoted good health and it was believed that tea could help a sick or injured person heal. For centuries, this was merely attributable to antidotal experience, with no scientific foundation on which to base those beliefs. Recently, however, detailed research done by an array of colleges, universities, and research centers have focused on teas positive properties.

Japan and China initially carried out the lion-share of this research, which primarily focused on their tea-of-choice: green tea. Europe and the United States, though, have begun to get in on the act, focusing on green and black tea and the results have been nothing short of astounding.

Not only have many of the alleged healthful properties been certified, researchers have also identified other, previously unknown qualities of tea that have proven that the beverage possesses qualities that can fight cancer, ward off tumors, and prevent the introduction of free radicals into the body.

This results of these tests indicated that because teas possess a high level of the antioxidant tea polyphenols, it is a great disease fighter. Research has shown that not only can tea fight cancer and ward off tumors and other defects; it also is can reduce the risk of heart disease.

As researchers have discovered these properties, they also have been able to map out the chemical composition of tea and pinpoint what they believe are the critical properties of this near wonder-drug.

These findings have allowed researchers to begin to understand what makes tea so effective in healing and promoting health. The most productive tests have come in the form of multi-disciplinary approaches, which consider data from epidemiology and field studies, laboratory tests in animals and historical accounts that are compared to current testing results. Researchers have tested tea against many different ailments and the results have shown that it is one of the most effective methods that a person can employ to ensure that they are able to adequately fight against any of these sicknesses. The jury, however, is still out, as teas potential is only just now beginning to be understood.

Jon M. Stout is the Chairman of the Golden Moon Tea Company. Golden Moon Tea carefully selects the finest rare and orthodox teas, which are processed slowly and handcrafted with extreme care. At their website, you can learn more about their current tea offerings, including their exceptional green tea, white tea, black tea, oolong tea (also known as wu-long and wu long tea) and chai. Visit http://www.goldenmoontea.com for all details concerning the Golden Moon Tea Company's fine line of teas.Allentown Boy Soccer
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Write Powerful Business Letters That Sell !

2007-12-09T16:06:00.000-08:00

Writing good business letters is a skill often overlooked in todays rapidly moving business climate.But without the ability to write succinct and compelling business letters, you are at a serious disadvantage in any area of business

In addition to writing articles, the ability to write succinct and compelling business communications, ie.business letters and reports, is an absolute must in achieving credibility and commanding respect from those with whom you do business.

Business letters account for over 90% of all interpersonal business communications. A poorly written business letter can cost you sales, leads, or contracts.

While similar in purpose and intent ie.(to inform; to motivate; to convince etc.) article writing and business letter writing differ primarily insofar as audience is concerned.

Your article audience can be hundreds, thousands, even millions.

On the other hand, a business letter is aimed primarily at one or possibly several people ( board of directors)etc.

The person receiving your business communication will definitely judge you in large part on the basis of your written communications skills.Whether you're applying for a job; bidding on a contract; or trying to make a sale.

Your letter is in effect your personal representative or your "advance person" so to speak.It presents a non visual "picture" of what you are like. Your skills, abilities and mindset.

And as with a human representative, you want your "written rep" to present all the values and standards that you stand for.You want that "picture" to be sharp, clear and most of all positive.

Here are some points to keep in mind when writing your next business letter to make it powerful and effective:

Your Greeting or Salutation
The Opening Sentence
The Opening Paragraph
The Body Of The Letter
The Concluding Paragraph Or Close
Punctuation
Spelling
Grammar

The Salutation

What do you know about the person?
What is the persons title?
Is the person male or female?

The Opening Sentence

This usually states the reason you're writing

The Body

Here you give the details of what you want to say

The Closing Paragraph

Here you summarize succinctly what you said in the body

Last but not least always check your spelling, punctuation, and grammar. Despite what some internet marketers say, spelling, grammar and punctuation, are extremely important in interpersonal business communications.

Finally, after several proofreads, then and only then do you sign your name and you're done!

Here is a terrific resource that will sharpen your business letter writing skills and really put you in the big leagues of business communications-http://www.articlesamerica.com/business/business/index.htm

Jerry Johnson owns and operates ArticlesAmerica. ArticlesAmerica is a rich featured article directory that serves high quality content to webmasters, marketers, and website owners. Get content for your site or submit articles now.1 Cookie Pumpkin Recipe Teaspoon
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Prevention And Treatment

How to Start a Business in Panama

2007-12-08T07:34:00.000-08:00

Hundreds of foreigners residing here are starting up new businesses in Panama every year.

Panama offers many opportunities for business entrepreneurs. You can start a bar, restaurant, retail shop, hotel, bed & breakfast, provide tour-guides or professional services.

Maybe you are thinking about opening a new business full time? Or, you are retired and thinking of passing the time by engaging in a part-time business.

Whichever you do, Panamanian laws must be understood and complied with. That's why the following information will be useful for every reader who is thinking about starting a business in Panama.

LEGAL BUSINESS STRUCTURE

Your first consideration is to decide what type of business structure to use.

There are 3 normal business entities here in Panama:

Sole Proprietor where you and your spouse & family operate a business as sole owners.

Partnership where you team up with one or more persons in running the business.

Corporation where you register with the government as a company issuing stocks, having a Board of Directors and corporate officers.

While a sole proprietorship can be an oral agreement between close family members, the other two entities need the assistance of a Panamanian lawyer. That's because legal documents need to be prepared forming a Partnership or Corporation. If they are wrongly prepared, they will be legally null and void causing a business legal nightmare for its members.

Let's examine the different legal structures here in Panama:

Corporation (Sociedad Anonima)

Corporations are formed under the Law No. 32 of 1927 and the Commercial Code (Decree-Law No. 5 of 1997, Article 5).

A Panamanian corporation is formed by two persons (called Subscribers) or Nominees (who act on behalf of absent foreigners) who execute legal documents called the Articles of Incorporation. Those documents are filed with the Panama Public Registry office. After the corporation is formed, only one shareholder will be required.

Corporate shares are issued which can be of various classes, can have par value or not, may be officially registered, or can be discreet Bearer shares.

The corporation must have a resident Registered Agent (Panamanian lawyer).

There must be at least three Directors whose names must be in the Articles of Incorporation. Any changes of Directors must also be filed with the Public Registry. Unless the Articles are changed or the corporation merges or dissolves there will be no other filing requirements.

Foreign Corporation

If you already have a corporation in another country, it can do business in Panama by filing the following documents at the Public Registry Office:

1. A notarized Spanish translation of the Articles of Incorporation;

2. Board of Directors minutes authorizing the Panamanian registration;

3. Copies of the most recent financial statements;

4. A certificate from a Panamanian Consul confirming that the company is organized according to the laws of its place of incorporation;

5. Notification of the transfer of capital to the Panamanian operation.

General Partnership

General Partnerships are permitted in Panama. As with most countries, the partners will have unlimited civil liability. That means every partner can be sued even if only one of them commits an error in the course of business.

Limited Partnership

Limited Partnerships (called Sociedad de Responsibilidad) are also permitted in Panama. They are governed by the Commercial Code and Law No. 24 of 1966.

There may be from 2 to 20 partners with no restrictions as to their nationalities or domicile. Their Capital must be at least $2,000 up to $500,000. The names of the partners must be registered with the Public Registry Office including the amount of Capital each contributed. Each partner's civil liability for the Partnership's debts is limited to the amount subscribed to but unpaid. If the Partnership appoints an independent administrator, his/her name must also be registered. No meetings are required if the Partnership has 5 members or less. Otherwise, a meeting must be held at least once a year. There are no requirements for annual returns or filing of any accountings.

An alternative to a Sole Proprietorship is to create an Individual Limited Proprietorship (Empressa Individual de Responsibilidad Limitada). This is set up in the same manner as a Limited Partnership except having only one member. The individual transfers his/her assets to the business. Business civil liability is limited to the amount of the committed assets.

Civil Partnership

A Civil Partnership (Sociedad Civil) is allowed by the Commercial Code and Law No. 24 of 1966. The liability of the partners is unlimited. This type of partnership is often selected by professionals such as lawyers and accountants.

Commandite Company

The Commandite Company (Sociedad en Commandita) is a hybrid partnership and corporation also governed by the Commercial Code and Law No. 24 of 1966. At least one partner must have unlimited liability, while the liability of the limited partners is limited to the amount of capital subscribed. This type of legal structure is seldom used in Panama.

GOVERNMENT PERMITS & LICENSES

Once you have either formed a Panamanian Corporation, or a Partnership, or are acting as a Sole Proprietor, you will need to register your business with the government before opening for business.

The 6 steps provided below are the requirements for registering your business with the national and local governments:

1. Income Tax Registry

This is called "Registro Fiscal" with the Panamanian government.

The Panamanian government has a website explaining what is necessary to register in Spanish. Go to the govt. website at: www.dgi.gob.pa

This is the government Revenue (Tax) Service where your company receives its income tax id number called the Direccion General de Ingresos.

You will need to keep records of income and expenses and file an annual income tax (or corporate tax) return and pay any taxes owed.

2. Commercial License

Another Panama government website will give you information regarding getting a commercial license in Spanish at: www.mici.gob.pa

This Ministry is called the MINISTERIO de COMERCIO e INDUSTRIAS, translated as the Ministry of Commerce & Industry.

This is otherwise known as your Business License. Every business in Panama is required to have one.

3. Municipal Taxes

After getting your Panamanian government licenses, you need to register with your local municipality in order to pay your municipal taxes.

4. Social Security Number

Then you must go to the Registro Patronal de la Caja de Seguro Social (CSS) to get a Social Security number for your business and for yourself.

5. Sanitary Permit

If your business deals with food or beverages, you will need to get Permisos Sanitarios with the Ministerio de Salud.

That translates as a Health Certificate from the Ministry of Health for permission to operate a sanitary business.

Every employee (including owners & management) who prepare or serve food or beverages (or are in the vicinity of food or beverage preparation or service) must obtain two different Permits. One requires a medical & dental examination at a public hospital. The other is issued after attending a two day health & safety course.

6. Fumigation Certificate

Every business which is open to the public must be fumigated. You will need to hire a private fumigation company every four months to fumigate against ants, roaches, and other bugs.

You must then present a receipt from the fumigation company and obtain a Fumigation Certificate from your local municipality. This must be publicly displayed at your business entrance.

Hiring Employees

Now that you have obtained all of the required government permits and licenses, you are now ready to hire employees.

For those of you thinking of hiring your expat buddies, Panama limits a company's work force to a maximum of 10% foreigners (non-Panamanian). Panamanian laws require that 90% of a company's employees be Panamanian citizens, or married to a Panamanian, or foreign persons residing here for at least 10 years.

But, there are exceptions:

1. Required technical or specialized staff unavailable in Panama increases your quota to 15% foreigners. You can also petition the Ministry of Labor for a higher quota.

2. Companies having less than 10 employees can employ 1 foreigner.

3. Companies can employ foreign Managers and Supervisors when the company does business abroad from Panama with prior approval by the Ministry of Labor.

You must obtain a work permit from the Ministry of Labor for every foreign worker.

Panamas Labor Laws

The Labor Code of 1971 deals with Labor Relations including the rights and duties of employers and employees. "Subordination" is the key concept of the law. Any relationship where one person is subordinate to another falls within the law. It makes no difference whether the relationship is or is not described as "employment".

There are certain basic employee rights which must be followed:

1. Written Employment Contract

2. Minimum Wage

3. Maximum Hours

4. Paid Vacation Time

5. Firing Employees

Employee Contracts

You must have your employees sign a written employment contract called an Inscripcion Contratos con trabajadores.

You must file two copies of the contract with the Ministerio de Trabajo y Desarrollo Laboral.

Employers can easily terminate the employee during the first two years. After that, employees have greater protection under the law. The law lists "just causes" for dismissal. Unlawful dismissals can result in minimal compensation payments. Both parties can contract for "fixed terms".

Minimum wage levels vary according to the employee's seniority.

Vacations: There are 11 public holidays per year. In addition, employees are entitled to a 30 day vacation every year.

13th Month: The law also requires a 30 day paid bonus every year which is known as "the 13th month". This bonus is estimated at one-salary day for every 11 days of work. The 13 month bonus is paid in 3 equal installments: April 15th, August 15th, and December 15th every year.

Unions

Unions are allowed in Panama. Unions can collectively negotiate on behalf of the employees. Strikes are lawful under defined circumstances after a majority vote of the member employees. Conciliation is mandatory before a strike can occur. However, only around 11% of the private sector employees are unionized.

Leasing Office or Business Premises

Panama's laws regarding leasing commercial space is similar to most English speaking countries.

1. It needs to be in Writing.

2. It needs to properly describe the location of the pre-mises.

3. It needs to address the amount and frequency of the lease payments, length of the lease period, whether there is a Security and/or Damage deposit, who pays for gas, water, electricity, and repairs. It will also contain provisions for late rent payments, tenant property damage, and renewal of the lease term.

4. It must be signed by the property owners (or legally authorized representatives) and the tenants.

5. All signatures must be Notarized before a Notary Public.

There are many more terms and conditions which should be included in a standard commercial lease which is why you should consult with a Panamanian attorney before signing one prepared by your landlord.

Business Bank Account

Even if you are a sole proprietor, you should never co-mingle your personal funds with business monies. That is why you'll need to open a bank account for your business.

Partnerships and Corporations definitely need to open separate Business or Corporate Bank Accounts.

When you open an account for a corporation, partnership, or a business most banks require the following information and documentation:

1. Most banks require a personal interview, while some banks may allow a telephone interview.

2. A clear copy of the account's Signatory and each corporate Director's Passport (must include the photo & personal information page, and Panama entry stamp page).

3. A clear copy of a second photo id (such as a driver's license or national id card).

4. Two bank references for each Director and account Signatory. These references must entail the satisfactory conduct of the account holder and that the banking relationship had been ongoing for a minimum of 2 years. It would be helpful if the references also confirm the person's residential address. Many Panamanian banks require the references be specifically addressed to that bank's branch. Some banks may accept only one bank reference letter (especially if you have done all of your banking with only one bank).

5. Two professional references for each Director and account Signatory. These references may be written by one's accountant, lawyer, stock broker, insurance broker, real estate broker, or employer. They should be written on their company letterhead. These must include the duration and nature of their business relationship with the applicant. Only an Original letter will be accepted.

6. Proof of Address: You must provide a copy of a utility bill (phone, water, electricity, cable TV, or Internet service) which contains your name and address.

7. A "Company Profile" letter must be submitted which briefly describes the type of business the account holder will engage in. This will include the location of the business, the products or services you are selling, the nature and expected volume of business, the origin of the funds to be deposited, an estimate of the monthly or annual amount of funds to be deposited, and the reason for opening a bank account in Panama.

It will help if your Panamanian lawyer accompanies you to the bank in order to make sure the process goes smoothly.

Once all of these documents have been received, they will be forwarded to the bank's Compliance Officer who reviews the entire application to insure no money laundering will occur.

This process will go smoother and may have less required documents if you first go to the Panamanian bank where you already have a personal account as they already know you.

Taxes

Now that you are licensed, moved into your commercial space, hired employees and have a bank account; you need to worry about taxes.

Conclusion

There are many legal documents, government applications, contracts, and laws one must comply with in order to start a business in Panama. That is why you should consult with a Panamanian lawyer who is knowledgeable with Panama's Business, Labor, Tax, and Real Estate laws before going into business.

Steven Rich, MBA is the Marketing Manager for Panama Offshore Legal Services at: http://www.panama-offshore-services.com 06 Block Party
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Friends (Season 2) DVD Review

2007-12-07T00:25:00.000-08:00

Along with Seinfeld and Frasier, Friends dominated the must-see TV of the 1990's. Winner of innumerable television awards, the show features the lives of six friends in their late-twenties/early-thirties living in New York City - Monica Geller (Courteney Cox), Phoebe Buffay (Lisa Kudrow), Rachel Green (Jennifer Aniston), Ross Geller (David Schwimmer), Joey Tribbiani (Matt LeBlanc), and Chandler Bing (Matthew Perry). The six friends spend the majority of their time in a coffee house named "Central Perk" or in either Monica's apartment or Joey and Chandler's apartment.

The Friends (Season 2) DVD offers a number of hilarious episodes including the season premiere which begins with Rachel anxiously waiting for Ross at the airport so she can tell him about her feelings. But when Ross exits the plane with his new girlfriend Julie (Lauren Tom) on his arm, Rachel struggles with what she should do. The first several episodes of the season are dominated by this storyline until (in episode #31) a drunken Rachel phones Ross and leaves a message on his answering machine revealing the truth. Forced to decide between Julie and Rachel, Ross constructs a list of pros and cons (episode #32) that Rachel inevitably finds. The incident threatens to destroy their relationship before they finally come together. Meanwhile, Joey lands a part on Days Of Our Lives as Dr. Drake Ramoray, but seals his own fate when his hubris steps on the toes of the show's writers

Below is a list of episodes included on the Friends (Season 2) DVD:

Episode 25 (The One with Ross's New Girlfriend) Air Date: 09-21-1995
Episode 26 (The One with the Breast Milk) Air Date: 09-28-1995
Episode 27 (The One Where Heckles Dies) Air Date: 10-05-1995
Episode 28 (The One with Phoebe's Husband) Air Date: 10-12-1995
Episode 29 (The One with Five Steaks and an Eggplant) Air Date: 10-19-1995
Episode 30 (The One with the Baby on the Bus) Air Date: 11-02-1995
Episode 31 (The One Where Ross Finds Out) Air Date: 11-09-1995
Episode 32 (The One with the List) Air Date: 11-16-1995
Episode 33 (The One with Phoebe's Dad) Air Date: 12-14-1995
Episode 34 (The One with Russ) Air Date: 01-04-1996
Episode 35 (The One with the Lesbian Wedding) Air Date: 01-18-1996
Episode 36 (The One After the Superbowl: Part 1) Air Date: 01-28-1996
Episode 37 (The One After the Superbowl: Part 2) Air Date: 01-28-1996
Episode 38 (The One with the Prom Video) Air Date: 02-01-1996
Episode 39 (The One Where Ross and Rachel You Know) Air Date: 02-08-1996
Episode 40 (The One Where Joey Moves Out) Air Date: 02-15-1996
Episode 41 (The One Where Eddie Moves In) Air Date: 02-22-1996
Episode 42 (The One Where Dr. Ramoray Dies) Air Date: 03-21-1996
Episode 43 (The One Where Eddie Won't Go) Air Date: 03-28-1996
Episode 44 (The One Where Old Yeller Dies) Air Date: 04-04-1996
Episode 45 (The One with the Bullies) Air Date: 04-25-1996
Episode 46 (The One with the Two Parties) Air Date: 05-02-1996
Episode 47 (The One with the Chicken Pox) Air Date: 05-09-1996
Episode 48 (The One with Barry and Mindy's Wedding) Air Date: 05-16-1996

Britt Gillette is author of The DVD Report, a blog where you can find where you can find more reviews of movies and TV series. Source: http://thedvdreport.blogspot.com/2006/02/friends-season-2-dvd.html.Biggest Little Party Pony Tea World
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Buying Software for Your Business

2007-12-05T09:11:00.000-08:00

Finding software for your business may seem like a difficult and daunting task with plenty of ins and outs and complicated decisions. In reality, however, remembering a few basic selection criteria will make the whole process a lot easier.

First of all, its a good idea to assess the needs of your company from inside. Consult your employees, as they are the ones that your choice will affect the most, and they are the ones who know best what your company needs. Try to understand how your workers will use a piece of software before deciding which features you want and which you dont.

Once you have made a list of needs, you should make another list of software products that fit those requirements. Try to find publishers that offer free trial versions, and allow your employees to demo the new software whenever possible.

Before purchasing any software application for business productivity purposes, you should ensure that it is easy-to-use, then match it with the skill set of your employees. After all, a piece of software designed to increase efficiency and save money for your company wont do you much good if your employees cant use it without extensive training.

Finally, you need to be sure not to overshoot on fantastic bells and whistles that you really dont need, and that your staff have absolutely no use for. Always ask questions, do research, and dont let salesmen convince you that more is always better.

Jeremy Maddock is a professional web-based entrepreneur who owns and operates over 20 sites, including http://www.corporatesoftware.info/Best Gangster Movies
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