In all my years of cooking, recipes most often specify quantities that serve 4-6 people. That’s great if you’re cooking for a dinner party, but most often we just want meals for ourselves, or meals for two.

There certainly seems to be a shortage of “cooking for one” recipes, or even “cooking for two” recipes. Cooking for singles seems to be low in demand but I think it is something that needs to be catered to.

When using and modifying a recipe, I have found that simply dividing the quantity of all the ingredients by 2 or 4 or whatever didn’t always result in a good meal. Sometimes it was overcooked, other times the liquid/sauce boiled away to almost nothing.

It was then I realised that although I had reduced the quantity of ingredients, I either kept the same cooking times or used the wrong sized equipment (or both). As well as that, I found that some ingredients don’t need to be reduced in quantity as much as others.

So here are some tips for cooking smaller portion sizes. I hope this will help you cook meals for yourself that taste just as nice as when you make them for 5 other people!

Cooking Equipment Size

The rule of thumb here is: smaller portion size = smaller pan size.

When cooking for 4-6 people, you obviously need larger saucepans and frypans.

Why? Firstly, the pans have to be big enough to hold all the ingredients, and secondly, they have to be the right size to allow even cooking without allowing the juices/liquids to evaporate away. I call this the quantity-of-ingredients: pan-size ratio

So, when cooking for one person, the smaller quantities mean you need to cook in a much smaller pan. That way, the quantity-of-ingredients: pan-size ratio remains more or less the same.

If you cooked in the same larger pan, the ingredients will be spread out through the pan much more thinly and will be more prone to boiling or evaporating away. The end result is you end up with dried out dinners.

Quantity Of Liquids

The rule of thumb here is: don’t reduce the liquid ingredients by the same percentage.

The thing about liquids is that they partly evaporate away during cooking. Since you’ll be cooking at the same temperatures, the less liquid you start with, the more (proportionally-speaking) will be boiled away during cooking, ultimately leaving you with food that’s either too dry or hasn’t enough sauce.

The kinds of liquids that are affected by this include:

- Evaporated milk / cream / regular milk

- Liquid stock (eg. Chicken stock, beef stock)

- Juices (such as orange juice, pineapple juice etc.)

This is by no means an exhaustive list, but gives you the idea that thinner liquids (as opposed to thicker sauces) are more prone to evaporation.

What I have found works best is that you should reduce the quantities of these liquids as half as much as you do the other ingredients.

For example, if you’re cooking a meal that the recipe says would serve 4 just for yourself, then you would divide the quantities of all ingredients by 4. For any liquid ingredients, you should divide the quantities by just 2.

If you find that there’s too much liquid left at the end of the cooking time, then either cook a little longer to boil it off, or use a slotted spoon to remove everything else from the pan leaving as much liquid behind as you want.

Cooking Time

The rule of thumb here is: reduce cooking times when cooking smaller quantities.

Similar to the above section about quantities of ingredients, I have found that cooking times can vary depending on the quantities being cooked. This is especially true for cooking in a frypan.

However, it’s difficult to come up with a hard-and-fast rule about this. With experience, I’ve learned to tell when food is cooked just by looking at it (OK, and occasionally cutting into a piece of chicken to double-check!).

The problem is that although you would be cooking smaller quantities in a smaller pan when cooking for one person, the heat levels remain more or less the same.

By the way I certainly don’t recommend reducing heat levels when cooking! Food needs to be cooked at certain temperatures to ensure it’s free from bacteria.

That leaves time as the only other variable that can be changed. Again, food needs a minimum amount of time to cook properly but overcooking isn’t good either.

I would suggest shaving about 10 to 20 percent of the cooking times off when cooking for one person or two. Of course, you should check first that the food is properly cooked (especially with items like chicken or fish) but by checking early you can avoid overcooking your food. If you think it needs a little longer then let it cook for another minute or so, and check again.

Finally, remember to enjoy your cooking. If at first you don’t succeed, just try again!

Nick Daval has been cooking simple and delicious meals for over 15 years. You can learn from his experience and pick up some great cooking tips and tricks by visiting his website’s Cooking Technique page at http://www.basic-cooking.com/cooking-technique.html.

Most people have a preference of whether or not they like their steaks rare, medium, well done, or anywhere in between. Yet, somehow, it seems that cooking a steak to fit these preferences is oftentimes difficult. But with some simple training and a bit of skill, it most certainly can be done. Cooking a steak does not have to be difficult, especially if you follow these few rules:

· Take into consideration the thickness of a steak. You must realize that cooking a steak is not an issue of just time. Whereas cooking one steak for 4 minutes might make it medium, cooking a steak that is slightly thicker may turn out rare or medium rare when cooked for the same amount of time.

· Also consider the pan temperature.

· The cook time is also very important.

· You must find a good balance between the three abovementioned things to get the results you desire.

· Other things to consider when cooking a steak is the tenderness and size of the cut. The presence of a bone can also change the cooking time as can the method of cooking (barbecuing, sautéing, etc.).

· If you have a sirloin or rump steak of 1.5 cm thick, then here are a few guidelines to follow when cooking it:

1. Well done, cook it for up to 6 minutes

2. Medium, cook it for about 4 minutes

3. Rare, cook it for just a couple of minutes.

Hold up for a minute… are you still confused as to what exactly “rare” is versus “well done?” Here is a guide on cooking a steak based off of what the steak should look like (of course, never cut open a steak to see if it is done! It looks tacky, and it causes the steak to dry out).

· Well done – the steak will be hot, and it will have very little moisture. The color will be a dark grayish. The steak will be firm when touched. There will be no hint of pink left.

· Medium well – the steak will also be hot, gray, and it will have a juicy center.

· Medium – a medium steak is light gray, warm, and it will have a juicy center. When touched the steak will offer some resistance. Pink juices will bead up on the surface of the seared side when the steak is turned.

· Medium rare – the steak will be light pink in color, warm, with a juicy center.

· Rare – the color will be pink, the temperature will be warm, and the center will be bloody and red! The steak will still feel soft when touched.

Know about the two different types of heat used when cooking a steak:

· Dry heat – this type of heat does not use liquid and it is used to cook some of the most tender cuts. Examples of cooking with dry heat are broiling, roasting, sautéing, pan-broiling, and rotisserie cooking.

· Moist heat – moist heat, on the other hand, uses steam or liquid. Moist heat cooking methods are soup-making, stewing, braising, and pressure cooking.

You must determine whether or not your steak is cooked based on touch, sight, and the clock. The firmer the meat, the more cooked it is. The lighter the color (from dark purple-red to pink), the more cooked the steak is.

Cooking a steak does not have to be hard, but it can take practice. If you do not get it right the first time, try it again! Be sure to have fun when cooking a steak!

Anne Clarke writes numerous articles for websites on gardening, parenting, fashion, and home decor. Her background includes teaching and gardening. For more of her articles on steaks and cooking, please visit Filet Mignon [http://www.bigskyfiletmignon.com].

With the high cost of daily living expenses sinking more and more people into a stage of financial distress a smart consumer needs to start looking for ways to save money or at the very least keep their current cash outflow at the lowest possible level. One area many people look at to cut costs is their insurance premiums whether it is auto, life, home or health insurance. A few simple steps can help to lower your total out of pocket costs associated with your current insurance provider. This article will focus on how to keep your health insurance premiums down.

First and foremost you should always make every attempt to stay healthy and in shape. It’s inevitable that at some point in time your health insurance provider will institute a rate increase for your health insurance premiums. When this happens, you are under no obligation to keep them as your health insurance provider and are free to switch to another insurance company provided you can pass their requirements to receive health insurance form them. For that reason alone staying healthy is vitally important to your ability to find a cheaper insurance provider with the same or better health coverage amounts then what you currently have being offered.

Sadly, if you happen to be chronically sick or develop a disease you may have no choice but to stay with your current health insurance provider and accept their premium rate hike. In order to truly be able to enjoy reduced or low health insurance rates you must be healthy, in shape and not taking an excessive amount of medications in order to solve any health issues you may currently suffer form.

Fortunately, you have the ability to influence how healthy you want to be in order to retain health insurance at a lowered rate or premium. Many health experts advocate a diet rich in fruits and vegetables. Approximately 1/3 of your daily food intake should fall into this category and the resulting health benefits include lowering your risk of obtaining high blood pressure, heart disease, cancer and even diabetes. Other medical advice regarding your diet promotes taking vitamins and supplements as well as lowering your consumption of starchy carbohydrates like those found in bread and pasta. Combine this with a good solid exercise program that incorporates weight lifting and a cardiovascular workout and your well on your way to staying healthy and enjoying a lower out of pocket cost for your health insurance.

As we mentioned previously, the key to paying less for your health insurance is to stay as healthy as possible. Here are a few more tips that can help in that endeavor. If you don’t smoke cigarettes then don’t start and if you do smoke then make every attempt to quit. It’s a common fact that cigarette smokers suffer more health problems and actually incur a higher cost for both health and life insurance. If you’re diagnosed as being overweight, suffering from high cholesterol or hypertension (high blood pressure) then chances are good that you will have to pay a much higher premium for your health insurance coverage to your provider. In fact, in many cases your insurance premiums could get higher as a result of a family history riddled with chronic disease such as cancer, diabetes or heart disease.

As you can imagine health insurance can be costly if you’re suffering from any health related problems. However, if you stay in shape and try to adhere to a healthy lifestyle then chances are good your insurance premiums will reflect your health conscious decisions in the form of a cheaper or lowered insurance premium.

Timothy Gorman is a successful Webmaster and publisher of Best-Free-Insurance-Quotes.com. He provides more health insurance advice to include ways to obtain cheaper health insurance rates [http://www.best-free-insurance-quotes.com/health-insurance.html] that you can research in your pajamas on his website.

Many people who collect celebrity art are interested in starting small businesses that fit into a specific niche. The niche market of celebrity art is a great way to preserve history and keep track of your favorite celebrity. This market includes the work of various actors, musicians, singers and athletes, who have taken time to create celebrity art photographs, paintings and drawings. Celebrity artists such as John Lennon, Jerry Garcia and Paul McCartney as well as many different artists have created tons of outstanding works.

When collecting these works of art it is very important that you check to see if this celebrity art is authentic. You can also find the works of celebrity in some of the largest celebrity art collections in the world. Many of these art collections have the works of people such as James Dean and Frank Sinatra, who even though they are busy entertaining the world still find enough time to create works of art that show just how creative some celebrities are.

Many celebrities have made a ton of money in the niche market of art sales making as much as $50,000 on a painting or a piece of sculpture. Others have found their niche doing work in more contemporary and mainstream celebrity art genre. In some cases, art in this niche can be found at auctions, by people who take celebrity art seriously. These celebrity auctions as well as galleries in places like Las Vegas, Hawaii, New York, and Beverly Hills where celebrities live. In addition, some celebrities in a stance of goodwill may also send autographed photographs for free when they sell a piece of their artwork.

Buying celebrity art online can be done through one of the many art stores that have an online gallery or through auction sites. Artists such as Peter Falk or Marilyn Manson have art being sold at online auction. Some charity auctions are also places where celebrity art can be found. In this niche many collectors are looking for high quality, autographed celebrity art to sell to their clientele or to keep in their private collections. The celebrity art that collectors have is usually authenticated and signed by the celebrity, they ensure the quality and the originality of these pieces. You can buy these products to create your celebrity collection and be able to share them with the world by showing them in a gallery or selling them online.

Another thing you can do in this niche is to organize a celebrity charity auction using these pieces of art so that you can raise money for children or for people needed surgical procedures done. With the money earned by this money, people will get the help that they need and many times the celebrity themselves in an effort to help will come to the gathering in order to lend support to the validity of your art and to help raise the funds. If you are into celebrity art, you can find many different ways to use them to make money and many ways to collect them for your own collection.

Victor Epand is an expert consultant for autographed celebrity photos, celebrity collectibles, and autographed art. You will find it all at these sites for autographed celebrity photos, celebrity collectibles.

What are the benefits of automotive reviews and who benefits from them? The answer appears to be simple. The consumer is given all the details he/she might be interested in, as well as a rating of the automobile, so he/she appears to be the sole beneficiary of automotive reviews, since they are useful instruments in making the right choice when purchasing a car. But automotive reviews can work for the benefit of car dealers just as well, as their websites will be considerably trafficked, and initiation of leads from the part of the informed consumers – potential consumers – is more likely to take place.

When car dealers are interested in attracting visitors to their websites, they have a great variety of means at their disposal. A good ranking made by a search engine will definitely come with an increased number of visitors, but another problem still remains. How do you retain those visitors and turn them into potential customers? Automotive reviews are the answer. Good automotive reviews offer the right information that the visitors require. A first step, which is very important, is that the potential customers will spend quite some time reading the automotive review posted on the website. The purchase of a car is an important step and deciding upon a certain car model may prove to be a complex and painstaking process. Regardless of their financial possibilities, all the potential buyers feel the need to be well informed before they move on to the next step, that of actually paying for the car and driving it home. When researching, customers will find it useful to have access to independent automotive reviews, which will guarantee that their best interest as consumers comes first. The right information offered by independent automotive reviews can turn a visitor into a customer very quickly, and this is what car dealers have to take advantage of.

Automotive news is another means of keeping the potential customers informed. The latest news make the object of interest for all those passionate about cars, or those researching for a car purchase. However, many people consider that the automotive reviews found on automotive blogs are to be trusted more than any other means of information. Consumers trust automotive blogs because they know that most of the information there comes from people just like them who have something to share. Providing the consumer with the possibility of writing his/her own review of a car is important. People wish to make educated choices when it comes to purchasing a car, and automotive blogs offer them the information they need.

An automotive blog is not just a reliable source of information, but is also available at any hour, since the internet has no limitations whatsoever. An automotive blog will provide visitors with all sorts of information, such as tips for buying cars, maintenance, car repair and safety, environmental issues, and so forth. Some other car-related aspects may constitute the reason why people affiliate to an automotive blog. These aspects may refer to esthetics, utility or power.

An automotive blog is all the more reliable when it contains photographs or videos, or gives reference to other car blogs or similar websites, showing that the consumer’s best interest comes first.

For more resources about automotive news and especially about automotive reviews please review this website http://www.car-spin.com

Fashion marketing is undergoing a quiet revolution at the moment. Traditionally new fashion designers have had to compete with the major corporate labels through magazine advertising, direct mail, events promotions and if the budget is there, television ad campaigns. The Internet has for a long time been a useful tool for introducing sales leads to your clothing range, but until recently, budget dictated your site’s popularity on the net.

Things are rapidly changing, and it is almost all due to the Social Networking phenomenon. You will have no doubt heard of Facebook and MySpace, however over the past couple of years there has been a distinct increase in social community sites that have geared themselves towards the consumer lifestyle market, and in particularly fashion. Many of these online communities run on a democratic principle. Ideally, if enough people vote or bookmark a particular product, say a t-shirt for example, the product and designer’s popularity increases. Within a relatively short time. Using tools such as bookmark sharing and recommendations, a relatively unknown designer can attract an enormous amount of positive publicity.

I have researched and collated a list of the most popular and useful fashion social networks for you to browse at your own leisure. You will find there is a wide variety and scope offered by these fashion-related communities. The larger and more established sites are great for breaking new products in to the fashion consumer market, others will provide invaluable assistance from fellow designers, retailers and manufacturers. Most of whom I am sure will be more than willing to guide you through the next stages of your burgeoning fashion career.

Fashionising.com is dedicated to fashion, this social fashion community offering a news, photo and video service for upcoming and established designers, labels, models and more. Very friendly and welcoming community, mainly professionals in all fields of fashion.

Stylehive.com is an online style portal for people who love and/or work in fashion, design and retail. You can connect with fellow style addicts and share all of your new design discoveries and latest finds together. A trend-setters social-networking club, part pop-culture lab, Stylehive.com is one big ensemble cast of trend-setters creating, discovering and buying the next big thing!

Kaboodle.com is a social shopping network where people discover, recommend and share products. Kaboodle’s excellent range of shopping widgets mean you can begin organizing all your favorite items in shared lists, discovering new things from people with similar style. Easy to find the best prices and discounts on the most popular products. This site offers fashion products amongst many others including gadgets, soft furnishings, art and more.

ThisNext.com focuses its online and social-shopping community more towards the next big trends. Your popular votes count, everyone recommends their favorite up and coming products for others to discover and purchase online. This global community is in the pursuit of cross-cultural shopping habits for the year to come. This site is laden with more branded advertising and e-commerce solutions making it a more attractive media platform for corporate marketing. The system encompasses each product in a process of discovery, consideration, trial and purchase. Fashion is a big favorite here.

StyleFeeder.com is a personal shopping engine that uses a unique matchmaking system to offer daily personal recommendations, just for you. It’s a great way to find new clothes, shoes, in fact anything stylish and keep track of what you’re shopping for online, using visual their bookmark options. Great widgets for incorporating your style-feeds in to your personal blogs or commercial sites. I regularly use this site to promote my own fashion — a great resource for designers.

ShareYourLook.com is a new fashion community for all trends-setters, shoppers and designers, (currently in beta). If you read articles New York Times, Harper’s Bazaar and Vogue, you will probably recognize the co-founder’s name – fashion have appeared in The New York Times, Harper’s Bazaar and Vogue, fashion journalist Melissa Ceria. The format is easy to use and on the eye: upload photos of you modeling your favorite outfits, and let other members rate your look and leave you comments. Don’t worry, there is a policy of fair and objective criticism, even compliments and most of all useful style tips. The whole site relies on a great blog style tagging process, plus a great feature where you’ll be able to post favourite ‘looks’ to your network of fashion friends. You even get your own styleblog.

OsoYou.com is the UK’s first social networking and fashion website. Focusing more on High Street fashion and all the latest clothing items, plus features on the hottest celebrity styles and a chance to share fashion with your friends via some innovative social networking options.

Avenue7.com should be classed as up and coming. From my research it seems to be aimed at a younger audience. They already use some rather clever programming to help you create your own perfect outfit and also offer fashion scouts. However there are some even more promising features in the pipeline including ‘The Fashion Show’ and ‘Start a Makeover’. This is more of a hot or not direction for the field of fashion social networking, but it’s bright, bold and adventurous and I’ll take a punt it will do well in the future.

StyleMob.com is rather funky looking (though corporate owned) street style community StyleMob offering a service that is part Hot or Not, part fashion magazine and part MySpace.

TeamSugar.com is one of the latest contributions to the market. Backed by the Sugar Network, this series of blogs primarily targets fashion-conscious women. The most popular is PopSugar.com, where celebrity gossip and fashion come together in a hedonistic mix. TeamSugar.com pro-actively promote their content, encouraging their community to form around it. Blog syndication integrates the network — PopSugar.com, DearSugar.com, TeamSugar.com and FabSugar.com, encouraging users to switch sites to see the latest news on each one. Ultra intelligent marketing – helping to boost the popularity of the whole network at the same time. Standard social networking features friends list, leave comments, send messages, write a blog and voting in polls.

This supplemental list offers links to more general/shopping social networks that feature some fashion content, and a few to keep an eye out for in the future:

TheFind.com is the leading shopping search engine to find stores, brands and products, bigger than any other product finder online.

ShopWiki.com is a shopping search engine designed to help consumers find specific products on the Internet with ease. It is the only shopping search engine that combines advanced Web-crawling technology with a consumer-written wiki.

Etsy.com is an online marketplace for buying & selling all things handmade and only handmade.

Fastmatch.com Very new and more social model, however the site is currently still in beta and the interface needs some serious work.

Whatsbuzzing.com Productwiki.com Yub.com Selfploitation.com A brand new site for artists to help each other to promote/sell their products.

To read more fashion related articles visit our popular street wear blog at http://buy-tees.net

I’ve been blogging now for about 2 years, and I’m amazed at the amount of traffic that I get from my blog and the number of people who tell me that they first heard about me from my blog instead of my website. The word blog is derived from the term “web log”, or an online diary or journal. If the HBO series “Sex and the City” were being filmed today, Carrie Bradshaw would be a blogger as well as a columnist, I think. Why? As she experiences her revelations about life, love, and relationships, she could post them to her blog for the world to see and comment upon.

Blogging has opened website creation to almost everyone, as it takes very little know-how to get a blog up and running. In fact, many service business owners are using a blog platform as their primary website, with some of them creating static pages as you would find on a traditional website, while others are using the platform as a blog and are posting updates regularly.

There are several advantages to using blogs instead of ezines or traditional websites:

1. Search engines love blogs. The strategy that seems to be attractive to search engines today is regularly updated content. I can log-in to my blog at the beginning of a day and submit a post. Within 24 hours I’ll get a notification from my Google alerts account that Google has indexed that post.

2. Content can be distributed quickly. If you instruct your visitors to subscribe to your blog via updating services like Bloglines or Feedblitz, they’ll be notified within hours of any new posts on your blog.

3. Little web programming knowledge is required. Once your blog is set up, it’s simply a matter of logging into your account, typing the info for you post, adding graphics or photos as needed, and publishing your post to your blog.

4. Reader feedback. Your readers can give you comments and feedback about your posts almost immediately after you log an entry. Blogs are a great way to engage your audience.

Are ezines and traditional websites dead? No, because people consume information differently. Some are auditory learners and prefer to hear the info (great audience for podcasting, an audio form of blogging), some prefer to receive updates as they are published (blog readers), while others like a stable, stationary medium to which they can refer when they’re ready (readers who archive ezines or bookmark web pages).

How do you begin to blog? Here are 10 simple steps you can follow:

1. Blogging platform. The easiest way to get started is to use the free service found at Blogger.com or WordPress.com. The ability to customize your blog is limited with the free services, so I urge my clients to subscribe to Typepad.com, which will host your blog for you on their servers, or purchase a hosting account where WordPress can be installed. The downloadable version of WordPress is located at WordPress.org and is free of charge if you need to install WordPress yourself on your hosting account. I use Typepad for my blog, so many of my examples will relate exclusively to blogs hosted on that platform.

2. Name. What do you want to call your blog? Blog names tend to be attention-getting and off-beat. However, for service businesses, I encourage my clients to use keywords important to their business when naming their blog. You will also want to acquire the .com version of your blog’s name or your blog’s name with the word “blog” attach as your blog URL. After you have set up your blog, your blog provider can give you more info about how to map your domain to your blog. (Note: You don’t want to simply forward your blog to your domain name, as that impacts the URLs of your individual blog pages).

3. Look and Layout. How many columns do you want to display? Do you want links to static pages? What colors do you want to use? How about a signup box for a free giveaway? Should you use one of the templates provided or have something custom designed? Do you want your blog archives displayed? Do you want to be the only author or do you want to permit others to make posts, as well? There are many questions you’ll be asked in the startup phase about the look of your blog. A Typepad blog permits you to change your mind about your layout at a later date. The best way to determine the look of your blog is to look at the layout of other blogs and determine what appeals to you.

4. Widgets. There are a number of widgets, or add-on programs, that you can incorporate into your blog. Check your blog software’s site for more info about what features you’d like add to your blog. At a minimum you’ll want to give visitors a couple of ways in which they can receive blog updates through various updaters, or feeder services, as mentioned earlier.

5. Comments. The newest sp*am making its rounds online is comment sp*am. Don’t these guys have anything better to do? Set your comments to moderated, which means that you have to approve any comments to your blog before the post goes live. You’ll save yourself a great many headaches and time by choosing to moderate the comments.

Once you’ve gotten this far, you should have a basic blog established and are ready to begin to blog.

6. Blog content. The time has arrived — your blog is ready to accept posts. What do you write about? You can post content rich articles of interest to your target market, comment on a current event, answer questions from your visitors, present a before and after case study outlining how your business helped someone, etc. Keep your eyes and ears open for information relevant to your audience. I use my blog to bring forth info that doesn’t fit well into my newsletter format or something that arises between newsletter issues. I post my ezine content to my blog, as well.

7. Posting frequency. Blogs are just like gardens — they need watering regularly and require some care and attention. For maximum effectiveness, you need to post several times a week to your blog. I try and post 4 times per week in my blog — 2 posts are items I run across or comment upon as noteworthy in the moment, and the latter 2 are the contents of my ezine posted over 2 days. And, respond to reader’s comments when they arrive — blogs provide a great forum for ongoing discussions.

8. Blog traffic. In the same way that you publicize your website URL on everything that you do, you can similarly publicize your blog. Submitting your blogs to blog directories is another way to get traffic. A very comprehensive list of blog directories, RSS Top 55 has been compiled by Robin Good, http://www.masternewmedia.org/rss/top55/. Searching out blogs that appeal to your target market and making comments to those posts will also drive traffic to your blog. Another trick is to post your blog on social bookmarking sites like Reddit, Digg, StumbleUpon, and del.icio.us.

9. Measure the results. Some blog programs, like Typepad, have built-in statistics so you can view details of your blog traffic. Some of the feed/updater programs have built-in statistics as well, or you can install a metrics program as an add-on to your blog. Review your statistics regularly to determine how much traffic your blog generates.

10. Rinse and repeat. Don’t let the novelty of blogging wear off. Blogging is effective only if you continue your blogging efforts regularly over a long period of time. I know of several individuals who have gotten book deals from their blog and radio and TV interviews as well. Just think — your blog might be your ticket to fame!

Every service business can benefit from blog technology. Few other marketing strategies provide the quick immediacy that blogging provides.

Copyright (c) 2007 Donna Gunter

Online Business Resource Queen (TM) and Online Business Coach Donna Gunter helps self-employed service professionals learn how to automate their businesses, leverage their expertise on the Internet, and get more clients online. To sign up for more FREE tips like these and claim your FREE gift, TurboCharge Your Online Marketing Toolkit, visit her site at GetMoreClientsOnline.com

Summer camps are special camps arranged for people to enjoy their vacation or tour in any adventures. Summer camps comes up with special offers outdoor education camp, leadership camp, science camp, awareness camp and many other social welfare schemes are offered to the public for reasonable prices. Outdoor education forms major part of the education and it is more required for people. Outdoor education is considered has important and essential requirement for most of the people and they fetches more demand among the people. Outdoor education is created and offered specially for kids, children and adults.

The main purpose of estimating and offering outdoor education is to develop self confidence and self esteem among the people. The outdoor education activities, outdoor education courses, outdoor education programs are offered to kids, children, adults by outdoor education schools or outdoor education centers. Outdoor education camps are conducted either inside or outside classrooms. Outdoor education forms major part of the education system and it is more important to be known by the people to come up with every possibility in life. Most of the parents feels better that their children should be aware of outdoor education programs offered and they should compete with outside world.

Outdoor education activities or outdoor education courses are provided by more number of outdoor institutes or adventure outdoor schools. An outdoor education course, outdoor education programs initiates cooperation, coordination, team building, goal settings and spirituality among the students and others. Outdoor education camps are provided by more number of outdoor education institutes or outdoor education schools for reasonable and affordable prices. The outdoor education camp provided will be more worth and valuable for the students who obtains and they are provided under complete knowledge and experience.

Generally, adventure outdoor school or outdoor education schools provides outdoor education activities, outdoor education courses, outdoor education programs to kids, children and adults under prescheduled, guidance and procedures. With regards to qualified, professional and expert outdoor education instructor, outdoor education programs will be offered. Under proper guidance and precautions, outdoor educations will be offered to the people to enable them to know the required outdoor education provided. More number of kids, children and adults are obtaining the outdoor education programs offered.

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Ron Victor is a Expert author for Outdoor education activities and Outdoor leadership schools pali institute. He written many articles like Outdoor education [http://www.paliinstitute.com/OE.html], Outdoor ed science institute, Outdoor education program, Outdoor education school. For more information visit our site. Contact me at ron.seocopywriter@gmail.com

The thought of writing a resume intimidates almost anyone. It’s difficult to know where to start or what to include. It can seem like an insurmountable task. Here are 15 tips to help you not only tackle the task, but also write a winning resume.

1. Determine your job search objective prior to writing the resume. Once you have determined your objective, you can structure the content of your resume around that objective. Think of your objective as the bull’s-eye to focus your resume on hitting. If you write your resume without having a clear objective in mind, it will likely come across as unfocused to those that read it. Take the time before you start your resume to form a clear objective.

2. Think of your resume as a marketing tool. Think of yourself as a product, potential employers as your customers, and your resume as a brochure about you. Market yourself through your resume. What are your features and benefits? What makes you unique? Make sure to convey this information in your resume.

3. Use your resume to obtain an interview, not a job. You don’t need to go into detail about every accomplishment. Strive to be clear and concise. The purpose of your resume is to generate enough interest in you to have an employer contact you for an interview. Use the interview to provide a more detailed explanation of your accomplishments and to land a job offer.

4. Use bulleted sentences. In the body of your resume, use bullets with short sentences rather than lengthy paragraphs. Resumes are read quickly. This bulleted sentence format makes it easier for someone to quickly scan your resume and still absorb it.

5. Use action words. Action words cause your resume to pop. To add life to your resume, use bulleted sentences that begin with action words like prepared, developed, monitored, and presented.

6. Use #’s, $’s and %’s. Numbers, dollars, and percentages stand out in the body of a resume. Use them. Here are two examples:

• Managed a department of 10 with a budget of $1,000,000.
• Increased sales by 25% in a 15-state territory.

7. Lead with your strengths. Since resumes are typically reviewed in 30 seconds, take the time to determine which bullets most strongly support your job search objective. Put those strong points first where they are more apt to be read.

8. Play Match Game. Review want ads for positions that interest you. Use the key words listed in these ads to match them to bullets in your resume. If you have missed any key words, add them to your resume.

9. Use buzzwords. If there are terms that show your competence in a particular field, use them in your resume. For marketing people, use “competitive analysis.” For accounting types, use “reconciled accounts.”

10. Accent the positive. Leave off negatives and irrelevant points. If you feel your date of graduation will subject you to age discrimination, leave the date off your resume. If you do some duties in your current job that don’t support your job search objective, leave them off your resume. Focus on the duties that do support your objective. Leave off irrelevant personal information like your height and weight.

11. Show what you know. Rather than going into depth in one area, use your resume to highlight your breadth of knowledge. Use an interview to provide more detail.

12. Show who you know. If you have reported to someone important such as a vice president or department manager, say so in your resume. Having reported to someone important causes the reader to infer that you are important.

13. Construct your resume to read easily. Leave white space. Use a font size no smaller than 10 point. Limit the length of your resume to 1-2 pages. Remember, resumes are reviewed quickly. Help the reader to scan your resume efficiently and effectively.

14. Have someone else review your resume. Since you are so close to your situation, it can be difficult for you to hit all your high points and clearly convey all your accomplishments. Have someone review your job search objective, your resume, and listings of positions that interest you. Encourage them to ask questions. Their questions can help you to discover items you inadvertently left off your resume. Revise your resume to include these items. Their questions can also point to items on your resume that are confusing to the reader. Clarify your resume based on this input.

15. Submit your resume to potential employers. Have the courage to submit your resume. Think of it as a game where your odds of winning increase with every resume you submit. You really do increase your odds with every resume you submit. Use a three-tiered approach. Apply for some jobs that appear to be beneath you. Perhaps they will turn out to be more than they appeared to be once you interview for them. Or perhaps once you have your foot in the door you can learn of other opportunities. Apply for jobs that seem to be just at your level. You will get interviews for some of those jobs. See how each job stacks up. Try for some jobs that seem like a stretch. That’s how you grow — by taking risks. Don’t rule yourself out. Trust the process. Good luck in your job search!

Copyright 1999 – 2004 Quest Career Services, LLC. All Rights Reserved.

Ann Hackett is the President and founder of Quest Career Services, LLC (http://www.QuestCareer.com), an online resume writing and outplacement services company. Ann can be reached at ahackett@QuestCareer.com or 952-929-4197.

When you’re looking to expand your family and bring new light into your house, few options are as efficient as the introduction of a pet in to your home. With a new pet you introduce a new sparkle into your home whose faithfulness and affection is never ending. This aids to improve the wellness of a person as they become a lot more active and focused on the well being of a life which depends totally upon them. Before picking up your new pet nevertheless it is important to ensure that you have the best supplies obtainable to aid reduce your new friend’s transition into their new home environment.

One of the best pet supplies a owner can spend in is discovered with the pet bed. The pet supplies of beds help to form an atmosphere specifically for your pet to take pleasure in as they are transforming. For the dog the supplies of a dog bed would aid to designate a particular area for your pet which they could instantly become trained to use. Many dog owners delay the supplies purchase of a bed, permitting their new pet to sleep with them at first but this then turns into a hassle when you have to train your pet not to sleep on your bed. For cats the purchase of the supplies of a bed could assist in creating their own territory where they could rest in comfort while you’re out and about completing the day to day errands you are required to participate in.

These beds are just one example of pet supplies which are a must for the owner to aid in the fitness of their animal friend. Another important kind of supplies is discovered with the necessity of pet collars. Several pet owners view pet collars as a superficial feature for pets but there are pet collars that perform a real purpose for your animal. For dogs the utilization of pet collars is an essential tool to help your pet find their way home if they ever become loose from your house.

Even they are necessary harnesses to aid control your pet when you are walking or jogging them. For cats it may be recommended to utilize flea pet collars to help keep your cat safe from flea connected diseases and keep your house flea free.

The requirement of pet beds and pet collars are merely a few of the pet supplies a pet owner might need with bringing in a new animal to their home. Pet supplies function as a form of comfort for your pet and the limited selection many stores offer do not always represent your pet’s best interest.

Do you know the important dog supplies that a dog owner should own? April’s Window’s mission is to offer an online pet store with the highest quality pet supplies to our customers, at the lowest price possible. Visit the site http://www.AprilsWindow.com to know more…

For most cat owners, training their cat to use the litter is a relatively painless process. It is among a cat’s natural instincts to eliminate in an area that they can cover their feces in. This behavior may be a way of your cat accepting what they perceive to be as the natural order of dominance. In the wild feral cats will bury their feces if they are not at the top of their social hierarchy, if a feral cat does not bury his or her feces it is likely that the cat exhibiting that behavior is the dominant feline. So when your housecat buries his or her waste he or she may be recognizing your role as the dominant animal in their social community. It is also possible, however, that your cat may be displaying his or her inherited instinct to bury his or her feces in order to hide their trail from would be predators.

Generally kittens will learn the behavior of burying their feces and using the litter

through their mother once they are weaned assuming the mother is litter trained.

So if you bring home a young kitten of about 12 weeks, you may only need to

place kitty in the litter box and gently scratch the clean litter with your fingers

shortly after she eats to indicate to her what she is to do.

KITTY DIDN’T TAKE TO THE LITTER RIGHT AWAY

If your new cat doesn’t take to litter training after your first few attempts you may

want to consider teaching her using another common method. Confine your new

addition to a small but comfortable room, preferably one with a hard floor if you

have one. Place both the litter box and the food dish in the room but don’t place

them close to one another. Your cat will naturally not want to defecate near its food

source so she will look for another area. Eliminate any pillows, blankets,

newspapers, towels or other soft items where your cat may decide to eliminate from

the room before you close her in. If you have confined your cat to a room with hard

floors she is likely to avoid eliminating on the floor since urinating is likely to splash

back and get on her fur. The only remaining choice to the cat at this point is

(hopefully) the litter box.

MY CAT STOPPED USING THE LITTER

If your cat was housebroken and all the sudden she seems to have

forgotten that instinct there are a few possibilities you might want to consider

before giving up.

1. Does Kitty Have A Dirty Litter Box? The most common cause of a

housetrained cat to stop using the litter is your cat

disagreeing with the level of cleanliness regarding her litter box. Your cat is more

likely to

stop using the litter if she feels that it is too dirty. It is best to clean your cat’s litter

every day or at the very least every second or third day. The dirtier a litter box gets

the less likely it is that your cat is going to continue to use it. Your cat wants to

eliminate in a clean environment and if she notices that every time she eliminates on

the carpet you immediately run and clean it up she perceives that as a more

desirable place to eliminate because it is so quickly cleaned. Keeping your cat’s

litter as clean as possible is the best way to avoid this problem, and remember, what

you consider clean, your cat may not.

In addition to emptying the litter, you obviously need to change it from time to time

as well in order to ensure good cat health and cleanliness. Weekly changing is best,

this ensures that odors and wetness won’t have too much time to build up to

unacceptable levels and it also reduces the likelihood of sickness due to high levels

of bacteria.

2. Stress. A cat eliminating outside of the litter box may also be a sign for

stress.

The introduction of a new person or animal into the household may be putting a lot

of stress on your cat. Cats generally like to feel like they know what is going on and

what they can expect. If you upset that balance by introducing a new creature (even

a two legged one) into the household they may get stressed which can cause them

to eliminate outside the box.

If you leave your cat alone for long periods of time (for example while you take

vacations or go on business trips) and you come back you may

notice that your cat will sometimes seem aloof and standoffish. This is another

instance in which your cat may react with eliminating outside the litter box as a sort

of protest to what she perceives as being abandoned.

A new piece of furniture, or conversely, a newly missing piece of furniture may also

put stress on your cat. Order and comfort are important if you are a cat. If you

decide to get rid of that old fabric sofa because of it’s ugly pea green color and

because it’s falling apart at the seams and then you replace it with a brand new,

slick, top of the line, leather sofa with a refrigerator built into the side, and a

massage and heating function, your cat is unlikely to see this as a stylish upgrade

the way you would. What your cat will probably see is that one of her favorite nap

spots has disappeared only to be replaced by something she is unfamiliar with and

intimidated by.

3. Changing Litter Brands. Cats are creatures of habit and can also be

quite finicky (remember Morris, the 9 Lives cat?). If you’ve recently switched the

brand of litter you usually buy this may be cause for your cat to find another place

to go. Some litters are perfumed (for humans rather than cats) and your cat may

not react well to these smells, or perhaps your cat was used to a less dusty type

of litter, a particular litter’s texture, or who knows what. Changing brands or types

of litter may upset what your cat is comfortable with and the result may be a messy

carpet. If you suspect this to be the cause, you can either switch back, or

gradually introduce the new litter. Try mixing in a little bit of the new litter with the

older brand at first and gradually step up the percentage of the new litter each time

you change the box, eventually you will be able to replace the older brand

altogether. This will help your cat ease into the new litter brand rather than upset

her sense of the order of things.

4. Multiple Cats. As mentioned above a second animal may cause a cat to

begin to

eliminate outside of the litter box, but this may not necessarily be the result of

stress. A second cat in your household should probably have his own litter box

unless your cats have proven they don’t mind sharing. Again, remember cats are

clean creatures and they can be territorial as well. Some cats may not mind using

the same box, but others may refuse, which means again, the carpet becomes litter

box number two.

5. Litter Box Size Or Placement. If the litter box does not provide enough

room for

your cat she may not use it at all. Your cat will likely want to scratch around and be

able to feel comfortable in the litter box. Make sure it is roomy enough, easy

for your cat to get in and out of (the sides of the box should be lower for kittens

than for adult cats), and not in a high traffic area as cats seem to like some

degree of privacy when eliminating. Lastly, make sure your cat has access to the

litter at all times. Putting your litter box in a room that is closed on occasion is a

recipe for disaster. If your cat has to go and she can’t get to the room that you’ve

put the litter in then she really will have no other alternative than to find another

suitable area to eliminate.

6. Medical Issues. Your cat may be experiencing kitty incontinence. Like

humans,

incontinence can strike animals and this may be an indication of other medical

issues with your cat. As a cat ages, she becomes more likely to lose control of her

bodily functions just like a human does. If you suspect age or medical reasons may

be the cause for your kitty’s litter box problems then you should take her to the vet

for an examination, advice and possible treatment to resolve the problem.

WHEN YOUR CAT MAKES A MESS

If your cat does make a mess outside of the litter box it is generally not good

practice to scold her or punish her. Putting her nose in the mess and then tossing

her in the litter is not going to solve your problem. Being upset with your cat is

natural after such an incident, but to display this behavior and then to put her in the

litter box is only making your cat associate the litter box with a bad experience.

Your cat may also begin to learn to be afraid of you, which is obviously not what you

want. Your best solution is to clean up the mess quickly. Put your cat in the litter

box and be friendly and speak in a calming voice with the cat. Scrape the clean

litter with your fingers and make sure your cat sees this behavior, hopefully it will

sink in. To avoid having your cat defecate in the same place outside the litter box a

second (or third) time, cover the area with a plastic sheet or something hard that

will result in your cat splashing herself with her own urine if she should chose that

place to defecate again. Clean the smell as best you can (white vinegar may help,

but make sure your furniture or carpet can handle it). You can also move her food

dish on top of or near the area that she used to defecate, a cat will not want to

defecate near her food source. If your cat uses the litter again, even just once,

reward her, play with her, pet her, give her a treat, make her associate the litter box

with a good experience rather than a bad one.

A cat that eliminates outside of the box is not a lost cat. Don’t give up on her until

you’ve explored the possible reasons for the problem. Once you find it, you can

most likely correct it and kitty and human can live a happy co-existence once again.

Andy Markison is an illustrator, graphic designer, animal lover and pet owner living in Germany. His website, ZapGraphix.com, sells fun and humorous pet related grapchics and gift merchandise.

Runaway children are regarded as serious social problem. For runaway children, the main problem is family matters like neglecting children, physical or sexual abuse, family violence and family substance (drugs or alcohol) abuse. However, it is not always that children who runaway are from an abusive home, sometimes it is simply because they don’t like the life style and regulation of family or it becomes boring for them. These all problems lead children to depression, anxiety and at last hopelessness and forced to runaway from home. Runaway children are not bad but the decision they make is bad that they usually take quickly without thinking about the future consequences. Because runaway children are unable to face the pressure of the problem surrounding them and to escape from it, they run away from home.

It is also necessary to know that not a single child runs away from home without having contact with other person who has already had experience about running away from home. This kind of company influences more over the mind of child and when condition comes into the life that leads them to depression and anxiety, that time influence makes them to runaway from home.

Other reasons that can make a child to runaway from home are following:

Constant quarrels of parents causes child to feel insecure.

Sibling rivalry or arrival of new child.

Fear of physical danger for wrong doing.

Failure or fewer grades in examination or test paper.

To accompany a friend in distress.

All children are naturally insecure and immature emotionally as it is a part of growing process. Each day they become more secure when family is a close knit one with proper freedom for communication and to express their emotions. But if family fails to meet the love for children, children become unstable and try to escape from that atmosphere to get freedom. However, after running away from home, they feel completely lonely and without support of family. They feel guilt for running away from home and then decide to come back to home. Usually period of running away from home doesn’t remain for long time. But when it becomes habitual then it is advised to consult with psychiatrics for psychotherapy.

Runaway can be of four categories.

Running to children are those who are running from home in search of excitement of life like limitless pleasures, instant gratification and freedom. These children leaves home without any reason mentioned above.

Running from children are those who run away from home to escape from negative within home like physical and sexual abuse, financial hardship, neglect of alcoholic parents or stepparent. These children run away not to look for excitement of life but to look for a life that is tolerable. These children have no desire to return home to the same environment of neglecting parents.

Throw away children are not those who have run away from home because of their own desire or to escape from problem of family but they are forced to leave because of intense alienation with their family. These children are engaged more in antisocial works and criminal acts.

Forsaken children are those who are forced to leave the home because of inability of their family to support them financially and this kind is seen in the family with large number of members. These children have little or no emotional, social and economic support in family. These children feel themselves victimized and poor self-concepts.

Here we will be discussing causes, signs and symptoms related to psychological problems like depression, anxiety, drug addiction, etc. seen in runaway children. As we have already discussed above that children are emotionally immature and so they are sometime sad or depressed but it doesn’t mean that they have depression as disease. If symptoms persist two or more weeks and interfere with social life, school activities and family life, it can be said that a child may have depression. Usually, depression in children is diagnosed when there is evidence of change in behavior like anger or acting out. Depression in children has major symptoms like sadness, feeling of hopelessness and changes in mood. Sometime depression runs in family as genetical problem.

Signs and symptoms of depression can be as following:

Anger or irritability

Withdrawal of social life or activity

Persistent feeling of sadness and hopelessness or guilt

Feeling of rejection

Increased or decreased appetite

Insomnia (sleeplessness) or excessive sleep

Crying and or sudden outburst of inappropriate words

Fatigue or tiredness or low energy

Unable to concentrate in particular thing like study

Thoughts of death or suicide

Different complaints like stomachache, headache and these complaints are irresponsive to medicines.

Most children will manifest different symptoms at different time and mostly suffer from social life withdrawal, less interest in school activities or a change in appearance. Sometimes children suffering from depression may start alcohol, drugs or other things to get relief from stress especially when they are above 12 years. Children who have history of family violence, physical and sexual abuse and also suffer from depression are at risk for suicide. These children have unstable mood that makes them to runaway from home to be free from depressive thoughts and surroundings causing them to be depressed. When children runaway from home, they are not under the burden of certain regulations of the family and they are free to do anything especially drug addiction is the major problem in these children. They start to take drugs to calm their mind as treatment for anxiety and depression. After some period of time it turns into a habit that is drug addiction or abuse. At least half of children, who are drug addict, they are in depression, attention deficit disorder, post-traumatic stress and other psychological problems.

Signs that may indicate about a child who is drug addict are of following but these are not limited to: change in friends, lying, stealing, long periods of staying away from home, problem with family relationship, confused and unable to understand or unconscious, drastic change in behavior and decreased school performance.

But symptoms of drug addiction are different depending on the drug being abused. However, some common symptoms can be seen like anxiety, depression (on drug withdrawal), instability of mood, nausea, vomiting, stomach cramp or diarrhea, tremor and hallucination. Some of them are seen on withdrawal of drug and some are seen at prolong use of drug.

When you find your child using drugs and alcohol, it is advised to act soon; longer the child abuses, there are high chances of addiction. Individual should be careful while holding child with drug abuse otherwise it may hurt their feelings and may runaway from home. It is better to consult with psychiatrist or to rehabilitation consultant.

There are many other consequences related to runaway as they need to survive and away from home they will do anything to survive from panhandling (begging) to prostitution and some get involve in drug supplying or pornographic movies. Due to these kinds of activities there are high chances of HIV infection, malnutrition, heart infection like infective endocarditis (especially in drug addicts who use injection for drug into veins), other sexually transmitted diseases, robbery and sexual assaults.

Some steps that can prevent or decrease chances of runaway are following:

Though, these steps are not working for all as it depends on the level of trust and they are only suggestions, these measures are preferred than a cure.

Never challenge to a child for runaway.

Never use negative feelings or thoughts toward child that may indicate that you do not respect child.

Never raise your voice when your child is raising voice.

Stay calm and quite, have eye contact and give no response when child is angry or shouting until child is calm.

Never interrupt when your child is saying or expressing something even though you are not ready to agree with them until he or she is done.

Never use negative words like liar, selfish, immature, childish, cruel, stupid etc. as these words will hurt them and make them to think worse about themselves and about you.

Never neglect them or scold when they are wrong but explain them in what way they were wrong and help them to correct their mistakes.

Never use any kind of drugs or alcohol in front of children as it may attract their thoughts toward it and make them to follow you even though you may not have thought.

Give children equal chance to speak and to express their opinion and if you are not agree, simply explain them what can be consequences for that and if you are agree, do not let them do what they want.

Get professional’s advice if your child is demanding and threatening that they should be allowed to do whatever they want.

Help your children to learn to be responsible for their deeds.

Protect your children from feeling of loneliness and isolation.

Make the situation where children are able to learn to take positive decisions.

Encourage your children to try to succeed even they fail to perform some activity or examination or test papers.

Seek counseling or treatment for any instability of emotion or mood (depression, anxiety etc) or change in behavior that may interfere with the social life.

Running away solves nothing and so many teens learn that they are not safer on streets than they were with their parents or guardian .Runaway children usually turn home after one or two days as they felt lack of economic and residential support. When they return home, it advised not to scold them or to be angry on them but receive them with love and have sympathy for them. Returned runaway children already have emotional trauma and feeling of guilt of running away from home. Ask gently what make them to run away, where they went, and so on to find out the mistake and to correct them explaining them difficulties that may come into their lives after running away from home. For such children who return home, the best treatment modality is TLC (tender loving care) and after sometime that trauma will heal and there won’t be any serious consequences.

But when this becomes habitual to runaway from home even in small matter, it is better to consult with mental health professional and help to evaluate the conflict they have. Or if there is any psychological problem like depression, it is advised to start medication with loving care and helps to change the atmosphere that makes them depressed. If it is because of drug addiction, it is advised to join rehabilitation programs.

It is always better to take preventive measures that may help to avoid unpleasant reality of running away from home and then to face the difficulties of this brutal world.

One simple way to help children to prevent runaway is to communicate, listen, help, understand and try to solve the problem.

Though runaway has become a serious problem, we as adults are able to control it by understanding the heart of children and giving them loving care. It is possible to change the way of thinking and behavior and emotion status of children while they are growing.

If you are looking more information about Runaway Children then feel free to visit Runaway Child

OK, you have decided you want to know how to set up a fish tank so that you can get started with your latest passion. You now know and understand that the hobby of keeping an aquarium can not only be a beautiful hobby but a very soothing one as well. Some experts even say that watching fish in an aquarium is very good for your health because of its calming values. The key is to learn how to set up a fish tank before you get too far ahead of yourself.

When you have decided that it is time to learn how to set up a fish tank the first thing you need to know is there are lists of things you are going to need to get started. Of course you are going to need the fish tank, next you will need a filter system, then a heating system and the right kind of gravel will also be needed, then water and a fish tank lid with a light in it. Another important thing you will need to consider is ornaments for the inside of your tank. This could be anything from driftwood, bought fake ornaments to live or plastic plants.

Below you will find six simple steps as to how to set up a fish tank. These steps are just to help you scratch the surface and you should be responsible enough to find the materials to get the exact information that will be needed. At least this will give you sort of a list of how the steps should be followed.

1. Before you learn how to set up a fish tank you will need to make some decisions. The biggest one of all will be what kind of fish you decide to keep. Different fish require different care. For example fresh water fish are totally different from salt water fish. While fresh water fish are easier to maintain, the salt water fish are much nicer to watch but harder to bring up. Studying your options here can be part of your homework.

2. Of course from your research and the list above you should know exactly what you need by now. It’s time to head over to your pet store and purchase the items that will be needed now that you have an idea on how to set up a fish tank. Just remember you have done your research so be careful as to what the people at the store try to up sell you to.

3. You are finally home and the time to set up the tank has arrived. Probably the most important decision you will make is where you will put the tank. You want it somewhere so it can be enjoyed by everyone and the coolest thing about a beautiful fish tank is that it can easily be worked into the decor of a home. The next thing you will be doing is adding the filter, along with the heater, gravel and finally the water. Now there are two more things to do in this step. The first will be to turn the heater to the appropriate temperature and get all the decorations placed inside. Finally you can put the lid on and walk away.

4. I know you are excited because you took the time to learn how to set up a fish tank but your patience is still required. You want to wait at least a week; two would be better before adding any fish to the aquarium. I know this sucks but really it is what you must do. This allows time for the temperature to be adjusted to exactly what you need, it allows you to find out if the filter is working and of course by this time you will also know if there are any leaks in the tank.

5. The time has finally come. You have waited so patiently but now you get to go out and get your fish. I would imagine by now you have an idea of what kind of fish to get. The biggest tip I could give you is to make sure you pick breeds that are going to get along with each other. Of course only buy an amount that’s suitable to the size of your tank. Be sure to pick fish that look healthy. Of course keep the price inside your budget as well. Most importantly choose fish that you are going to enjoy watching for a long time to come.

6. Now that you have done all your homework and you learned how to set up a fish tank there is still one more very important step. That step is to make sure you learn everything about maintenance. Make sure you feed the fish, check the filters and so forth and so forth. Preventative maintenance will go along ways towards keeping your fish alive a lot longer.

There, now you know how to set up a fish tank. Just remember it is of vital importance that you do all your homework before hand. Take the time to get your hands on all the proper information and take the time to learn it. There is nothing worse than coming down in the morning to enjoy your beautiful fish and finding one or more floating on the top.

I wanted to leave you with a few more tips before you get on your way.

You will be using electrical equipment after you learn how to set up a fish tank. For your own safety only use them as to what is recommended.

Keep your lid on the tank. It has 2 very important purposes. It keeps the fish from jumping out and it keeps the water from evaporating too fast.

Make sure you have sufficient ornaments for those fish that you buy which may be shy. This will help them live a much easier life, thus they will live longer.

So now that you have read this article you can move forward into the fine details as in how to set up a fish tank.

Wendy wants you to make sure you have everything in place before you learn how to set up a fish tank. She has been dealing with the aquarium life for over 20 years and wants you to get your advice from an expert. Wendy has just started giving advice online after visiting her pet store to find out that no one there could help her. She soon realized that many of these people were not educated enough to help rookies follow through on an aquarium plan. If you are interested in fish you must visit her website at Set Up A Fish Tank.

You can also visit her other articles at http://www.squidoo.com/cichlidcare.

Buying a new car, or a car that’s new to you, can be a minefield. Women are traditionally vulnerable to con men when buying cars, taking their cars for a service or anything else related to motoring for that matter. Although we’d like to think that times have changed, and in the most part they have, there are still car sales people waiting for an innocent looking female to trot through the door. This applies to men too, so don’t be offended! At CoverGirl Car Insurance we want you to get the best deal, cheap insurance and above all a great car. So, we’ve compiled a concise guide to what can be one of the most expensive purchases you’ll have to make.

The first thing you will need to do is decide whether you want a new or used car. You probably have a make and model in mind already, so it’s best to do as much research into the car as possible. You can look in trade guides and on the internet to get some ideas about the production and engineering of your desired car. If you go to the dealer armed with this information then you will know what to look for and will know about any parts of the car that are particularly expensive to replace. Whilst doing your research you could also look out for any common problems with your car. For example certain vehicles have notoriously bad electrics and you could be left having to pay a large bill to have them repaired.

So what’s the best bet, new or used?

Buying a new car

Buying a new car gives you the peace of mind that your car hasn’t been rescued from an accident and ‘cut and shut’ (more about this later). Plus you don’t have to worry about service history and recurring problems.

If you decide to buy a new car then you have three options. You can either buy from dealership, from a broker or by personal import from Europe. There are pros and cons to each option so you should look carefully at each to decide what’s best for you. The benefits and pitfalls of each are as follows:

Dealership: Many dealers offer cheap finance schemes with frequent special offers, you can take the car for a test drive and you also may be able trade in your existing car. This is often a more expensive option so it’s worth looking around.

Broker: It is often cheaper to buy through a broker and relatively easy to organise. You may not be able trade your car in.

Personal imports from Europe: Cheaper in the majority of cases. However this is not the easiest way to buy a car. You’ll have to put in quite a bit of work.

What to check when you collect your car

We advise that you check your new car over before you drive off the forecourt. There are a few key things to check:

o That you’ve got a copy of the dealers pre-delivery inspection form

o Check that all lights, electrics, sound systems, alarms, door locks and windscreen wipers work

o Check for any scratches and check that there is no damage to the interior

o Check you’ve got the spare tyre and any tools that are supposed to come with the car

o Make sure you’ve got the manual and service book

Buying a used car

When you buy a used car there are a few more pitfalls to look out for but you can bag yourself a bargain if you look in the right place. It can also be great fun deciding whether you want a sexy classic like an Alfa Romeo Spider or a bargain run-around like a Ford Ka. Whether you chose to buy from a dealer or from the private market you’ll need see the history of the car. This is really important. You can either buy from a franchised dealer, a used car dealer or privately. Here are some of the pros of buying from each:

Franchised dealer: One of the safest places to buy a car. You’ll get a great choice from a franchise. You can get used or nearly new cars. A franchised dealership also might know the entire history of the car. They will also provide you with a warranty, so if anything goes wrong you can take it back and they will fix it.

Used car dealer: They will usually have checked that there is no bad history or outstanding finance. Most dealers have an excellent reputation but you should exercise some caution and again, do your own research about the type of car you’ve chosen. You will usually get at least a 3 month warranty from a used car dealer. But check to see what it covers. Service items like tyres, exhausts and brake pads are not usually covered.

Private purchase: Best place for an excellent bargain. This is the riskiest way to buy a car as the car could have been involved in an accident, and might not belong to the seller. You should ask to meet at the sellers’ home or work and ask the following questions:

1. Is it your car?

2. Has the car ever been in an accident?

3. Can I have a signed receipt?

‘Cut and shut’, counterfeit parts, car ringing and clocking

Unfortunately there are many unscrupulous people out there wanting to make a buck out of the innocent car buyer. Some of the tactics undertaken by an unethical minority leave drivers with dangerous, illegal and unreliable cars. Many cars are stolen and sold on or taken from accidents and patched up to look like new. The following are some ploys that con men use to cheat the buyer:

‘Cut and Shut’

This is when two cars are taken from a scrap yard after write off accidents and welded together. This is extremely dangerous and potentially difficult to spot. Look for mismatched panels, traces of paint on window seals and door handles, mismatched upholstery and signs of serious repair work. It is very difficult to spot a cut and shut but it’s worth a closer inspection in case the person who carried out the work has cut corners.

Counterfeit parts

These are fraudulent copies of genuine manufacturer branded components. They are intended to deceive motorists and can be incredibly realistic. They are however not intended to be safe. Their makers don’t care about the potential safety threat to future drivers. They have started to make fake brake pads, discs and steering linkages. All of these could cause fatal accidents if they go wrong. You probably won’t have the opportunity to check parts before they are fitted to your new car, but it is something you should be aware of when buying a second hand vehicle.

‘Car ringing’

This is where a stolen car has its identification number changed. The vehicle identification number is taken from vehicles that have been written off in an accident. By forging these details thieves can pass off stolen cars as the genuine article to innocent car buyers. Once you’ve paid for a ‘ringer’, it’s too late. It does not belong to you and if it is traced it will be returned to the original owner, so you will lose out considerably. You can look out for this by checking all documents to see if they look forged. If there is little or no paperwork you should also be suspicious.

‘Car clocking’

This is when the car’s odometer is reduced to make it look as if the car has not done as many miles as it has. This makes cars look more valuable than they are. If the mileage of a car looks suspiciously low you should look for other tell tale signs such as wear and tear to the pedal rubbers and seats.

All of the above are seriously detrimental to the buyer and will leave you with a stolen, dangerous or faulty vehicle. If you have any doubts it is advisable to get an independent vehicle inspector to check the car before you buy it. This will avoid any potential fraud and will eliminate the risk to you.

Good luck!

Buying a car should be fun. You could end up with the car of your dreams – if you follow our guide. It really is worth checking for any discrepancies before you make the purchase. There are many ways to check the history and safety of the car so it’s easy to do and worth it in the long term.

Once you’ve bought your car you’ll need to insure it. Visit CoverGirl Car Insurance http://www.covergirlcarinsurance.co.uk 0800 195 48 52 to get car insurance exclusively for women.

Editorial notes: CoverGirl provide cheap car insurance for women. Great value quotes are available online at http://www.covergirlcarinsurance.co.uk

By Sophie Evans
CoverGirl Car Insurance http://www.covergirlcarinsurance.co.uk
0800 195 48 52

Setting up your own business is not that difficult and it is really not necessary to pay someone to do it for you if you are relatively computer literate and savvy. However, before proceeding, there is something you should know about incorporating; the most significant reason to incorporate is liability. If you own a store on a strip mall and a customer could walk in the front door, slip and fall, injure themselves and wind up with mountainous medical bills then yes, you have a liability issue and you need to be incorporated. But what if you are just inputting medical records on your home computer? Where is your liability? If you wanted to, you could get errors and omissions insurance for any inputting mistakes you might make. In that situation there really is no liability issue. With that said, there are other reasons you may want to incorporate. Many businesses do not want to enter into contracts for services or material with an individual, rather they want to deal with other businesses. You may be in a situation where the company you work for will not deal directly with you but they will sign a contract with your business. Then you need to be incorporated. You may have financial backing lined up for a venture but the backers will not fund a person, only a business. Then you need to be incorporated. There are other reasons to incorporate, but the fundamental issue you face is the fact that your tax situation becomes much more complicated and expensive after you have incorporated. And that complication and expense can be justified only if you do it correctly: if you incorporate correctly and conduct your business in the “proper fashion.” The problem you face is summed up in the term “pierce the corporate veil.” Here is what happens; you incorporate, you conduct your business in the “proper fashion,” you do everything correctly, as far as you can tell, and then the unthinkable happens and a liability event occurs. The liability event is significant enough that lawyers become involved and the whole thing winds up in the courts. During the proceedings, the defense attorneys will try to “pierce the corporate veil.” They will force you to prove that you conducted your business affairs in the proper, legal fashion by demanding to see 1) your Employer Identification Number (EIN) assignment letter from the IRS, 2) your Articles of Incorporation (or Articles of Organization if you are a Limited Liability Company – LLC), 3) your Form 2553 election to be considered a small business corporation by the IRS, 4) the IRS’ letter approving that election, 5) all of your business tax returns, for each year the business existed, showing compensation of officers, 6) your personal tax returns for those same years showing inclusion of that business income, 7) all of your filed, state-required, yearly annual reports, your county and municipal tax receipt numbers or tax registration numbers or certificates proving that you are legally registered to conduct your business at your location and 9) last but not least, your business checking account showing that all of the income from the business was deposited in to that account and all of the business expenses were withdrawn from that account.

If you fail any one of these tests, or cannot provide one or more of these documents, the defense lawyers will have done their job; they can then declare that your business is not legitimate, you did not conduct your business in the “proper fashion,” the “veil” of business liability protection has been “pierced” and you are now personally liable for all of those mountainous medical expenses. That is what you face. So you have to make a decision; since you are going to go down the incorporation path, do you want to do it correctly or not? After spending all of that extra money and suffering all of that extra complication in order to be incorporated, do you want to do the job correctly or not? Sure, you will probably never need to prove it, but you have to spend the money anyway so why not do it as best as you can? If nothing else, just to know that you could prove yourself to a higher authority like a court of law.

Let’s rank business categories from a tax point of view. The easiest is a Schedule C for Self-Employment Income, included right along with your tax return when you have a business. When your self-employment income is high enough, a Schedule SE is generated automatically to pay your Social Security and Medicare taxes. You do not even need an EIN. By far it is the easiest and least complicated. And a note about tax years; it is best to have a calendar year tax year. Fiscal tax years should be used only if there is an over-riding business reason. The vast majority of the tax preparation profession is geared up for calendar year tax payers and businesses, so staying in that cycle is beneficial from a business-support point of view. Second, you could just get a fictitious name from your State’s Division or Department of Corporations website. You cannot protect a fictitious name, someone could come along and incorporate using that name, and force you to stop using it, but you could still conduct a fictitious name business on a Schedule C. Fictitious names usually expire and have to be renewed in three to four years.

Then we get to true incorporation with Articles of Organization for an LLC. You can file your Articles with the state but if you do not limit your liability at the federal level, you did only half the job. The IRS considers an LLC to be a “disregarded entity.” An LLC is not one of the recognized business entities in the eyes of the IRS. But the IRS does recognize an S-Corporation or “Small Corporation” (although the “S” does not stand for “Small”). And liability is limited (provided you do everything correctly) at the federal level when you are an S-Corp. The way to do this is to file a Form 2553 “Election by a Small Business Corporation,” see more at the step below.

Then there are Articles of Incorporation for a corporation. A not-for-profit corporation and partnerships are not considered here. This set of instructions is written for the single individual who has a need or desire to form a business entity, typically single-owner. A Form 2553 is again required for a state-registered corporation to protect from liability at the federal level.

Above that is a C-Corporation, which requires further classification at the federal level. All the big businesses are C-Corporations and incorporating to that level is well beyond the scope of what is written here.

The assumption here is that you are forming an LLC or small corporation and you do not know what to do first. The following list should NOT be considered complete, but it is a good way to start. No warranty is stated or implied, use this list and set of instructions at your own risk and remember, the list of how to do things in the “proper business manner” is endless.

Step #1: Establish a separate business checking account with a debit card. It is preferable to get a personal checking account in your name and use it strictly for the business. Later, if the balance in the account ever gets large enough to exceed the required minimum balance, you can convert it into a business account. Seed the checking account with $500. Avoid your normal financial institution, go somewhere else: a bank with a good website. More about the business checking account later.

Step #2: Pick a name for your business; consider being an LLC and if you do, be sure to add LLC at the end of your business name. Be mindful of your punctuation – use a comma before the LLC or not, but once you do, be consistent. The way to start the process to make your business name official is to visit your state’s Division or Department of Corporations website. In Florida it is www dot sunbiz dot org; each state will have a different Universal Resource Locator (URL) but each state website will have a way to look up or search by business name. Look up your candidate business name and see if it is taken or not. If it is, keep trying variations of the business name that you like until you find one that is not taken. Then, DO NOT do anything else in that website. Record the business name (like in a small text file), bail out of that website and then go to the IRS’ website, www dot irs dot gov and get your EIN for your chosen, unused business name.

Step #3: At the IRS website, type “apply for EIN” in the top search window and click on SEARCH. Click on the top choice; “Employer ID Numbers (EINs)” and then on “Apply for an EIN Online.” Follow the instructions and apply for an EIN using the business name you recorded in Step #2. It is free to acquire an EIN. IMPORTANT – at the end of the process there will be a letter generated by the IRS computer that lists your business name and its assigned EIN. BE SURE TO SAVE THE PDF FILE OF THAT LETTER. You can also record the EIN but the letter is important because it links the EIN with the business name as filed with the federal government.

Step #4: Go back to your state’s Division or Department of Corporations website and follow the instructions to create a new LLC or corporation. Timing – do it all in one evening. Use the business name from Step #2. IMPORTANT – USE THE EIN FROM STEP #3 FOR ALL ID NUMBERS – NEVER USE YOUR SOCIAL SECURITY NUMBER – SSN. The business records on a state’s Division of Corporations website are public knowledge, discoverable on the web, so your SSN should NEVER appear there. ALWAYS use your EIN. And use your business checking account from Step #1 to pay the fee to register your business name.

Step #5: Acquire a county tax registration or tax receipt number (otherwise known as a business license or an occupational license or a business occupational license). Businesses are categorized and there may be different requirements per category. Investigate your county website. Google the full name of your county appended with the words “tax collector,” “occupational license application,” “business license,” “business tax” and “businesses.” Click on the hyperlinks provided by Google and take some time drilling around each website to see what is offered. You may be able to find and download the business application, print it, fill it out and mail it in. Do not expect an online application process; the signed application may require notarizing and being mailed in, but the yearly renewals can usually be done online. And acquiring a tax receipt / registration number from the county you live in is only half the battle; you may also need a tax receipt / registration number from your municipality (city, town, village) where you live, check your municipality’s website. More on counties and municipalities below.

Step #6: Go back to the IRS website, download the PDF version of Form 2553, fill it in, save it, print it, sign it and mail it in. Use the date of your Articles of Organization / Incorporation as the date you started doing business. Form 2553 should be filled out, signed and mailed within two months and fifteen days from the date you started doing business.

Step #7: Enroll in EFTPS – Electronic Federal Tax Payment System. You can pay all of your federal taxes online nowadays. The EFTPS website does not receive the same support as the IRS’ website and it shows because enrollment using Internet Explorer (IE) 9 does not work; after inputting my information on the Step 2 “Enroll” screen, a blank “Review” screen always came up. Re-entering the information produced the same error. Phone tech support verified that they had a problem with IE 9. They suggested using Mozilla Firefox. On the EFTPS home page, it says that they support IE for Windows and Mozilla Firefox. I dislike having two different browsers installed on my computer. Many people do not mind at all, even prefer having more than one available to them. It is a matter of personal preference. But I can move around in IE just a little bit faster than I can in other browsers and that is enough for me. I even like IE 9 because it has more streamlined download functionality and more multi-webpage versatility per window. So it is distressing that the government cannot handle the latest Microsoft product and with reluctance I went to www dot cnet dot com and downloaded and installed Mozilla Firefox. Sure enough, EFTPS enrollment completed without a problem using Mozilla Firefox. IMPORTANT – at the Step 4 “Complete” screen there is a large “Download PDF” button directly below a “Print” button. BE SURE TO DOWNLOAD AND SAVE THE PDF FILE. It contains your eighteen-digit long enrollment number. Within seven days you will receive in the mail your Personal Identification Number (PIN) and instructions on how to obtain a password to use EFTPS dot gov. Before you ask why please know that you have not “paid yourself a paycheck” until you have paid ALL of your required income taxes.

You are probably asking why? What good does enrolling with EFTPS do me? Here is what happens. At tax time, the “books” of the business have to be balanced. If there is net business income after expenses and that income is not reflected as cash in the business checking account, then typically, one or more distributions were taken. Money was taken out of the business. Happens all the time. As part of balancing the books for tax purposes, the final distribution amount can be accounted for and that final distribution amount does wind up on the Schedule K-1′s flowing out to the business officers. And I am here to tell you that if that distribution does show up on the Schedule K-1 and the Schedule K-1 is included as income on each officer’s personal tax return, then you bet by golly that those officers will pay federal income taxes on it. But who did they not pay? They did NOT pay their Social Security and Medicare taxes. This problem is pervasive and endemic. At last year’s IRS Nationwide Tax Forum in July in Orlando, at the “Pitfalls of Subchapter S-Corps” seminar, the speaker said that for the last year they had data (probably 2009), 35,000 single-owner S-Corps filed business tax returns with income over $100,000 and did not pay themselves any compensation. At that forum it was also mentioned that just two weeks previous, the wording in a bill before Congress to empower the IRS to go after those S-Corps who are not paying officer compensation was gutted. So those S-Corps escaped for another year. But do not think that will last for long. Congress will eventually plug that loophole. In order to be completely legal, you have to “pay yourself a paycheck” each pay period by deciding how much you can take from the business, go to the EFTPS website, login and pay your Federal Insurance Corporation of America – FICA – taxes – Social Security and Medicare. You can also ‘withhold’ your federal estimated tax payments each pay period or wait and pay them at the required due dates of the 15th of April, June, September and January of the following year.

Timing the creation of your business is important. Most first-time business owners have no clue about Step #6 above. It is not until tax time that the issue comes up. For that reason and to establish the business as soon as possible by filing both a federal and state business tax return, it is best to create your business late in the year; a good starting date is 01 DEC. You can get your checking account setup ahead of that date, and even check the availability of your candidate business name on your state, county and municipal websites, but do not pull the trigger until 01 DEC. Be mindful of your time constraint – as soon as you have found the business name you want, acquire the EIN and then file your state Articles of Incorporation / Organization, preferably all within the same evening from your home computer; and remember, you have to pay for it online that evening so your checking account has to have already been setup. Granted, it is unlikely that someone will also find your preferred business name and incorporate under it before you do, but why take the chance? Minimize the amount of time between filing for your EIN and filing your Articles with the state. Also, if you can do it, if you can arrange it, try to setup some serious income-producing activities for December; try to maximize your potential for profit in December. The flip side of that is to minimize your business expenses for December; you have no choice but to spend the fees listed here in order to establish your business, but try to make those fees your only expenses for the month, if you can. Schedule other required business expense activities before 01 DEC, if you can. If you do this, then you stand a much better chance of showing a net profit for the year (by taking advantage of the “short” first tax year of business). And the reason why has everything to do with showing a profit in your first year of business and the tax benefits available to you in subsequent, net-loss years, if they happen. The IRS will not let you continue to conduct a failing business venture that incurs significant losses every single year. Having an initial, non-loss year of business may help dissuade them from pulling the plug during your lean years and disallowing all of those prior year business loss deductions. When that happens, the tax bill is so large that you will be forced to mortgage your home or declare bankruptcy. As bad as all that is, the primal reason to show a profit is to exercise your ability to pay your FICA taxes. This sounds bizarre because no one else recognizes it, but it all has to do with Social Security, see below. And you will be able to show a net profit only if you have set it all up correctly at the end of the year. It is unlikely or unheard of that someone starts a business correctly, please remember that; if you failed at one or more of these steps, you are one of many who have done so. It is an extraordinary event, to create a business from a position of strength, by showing a profit in its first year.

Before starting this process, it is wise to investigate the county and municipal websites. If the websites do not provide answers to the following questions, pay a visit to the county courthouse and to the town hall or municipal office complex during business hours, wait in line if you have to, and then specifically ask what the fee is to apply for and also renew a business tax receipt / registration number, but most importantly, ask if they have a category for your home-based business. I am assuming that you will be able to conduct your business out of your home and you have to be sure that the county and municipality permit your type of business. A good example of this problem is the Handyman. He knows a lot of clients; they call him to fix windows, doors, plumbing, roof leaks, etc. But in many counties, you have to be a General Contractor to conduct that type of business without oversight. The costs to apply for, study and take the exam, and then renew the license year after year for a General Contractor are prohibitive for the typical, single-owner-operator Handyman business. There are other business types that the county or municipality will not allow to be home-based. There may be zoning issues. Condominiums have their own sets of rules. Checking out the possibility of establishing your business from the ground up (municipality, then county, then state and finally, then the government) is a prudent step before you outlay any money.

Try to do everything you can online to minimize expenses (like fuel costs). Whenever you are acquiring business information online or any online information you want to save, be sure to capture an electronic version of it. There is PDF printer software like PDF995 that loads itself onto your computer just like another printer. Anything you can print to paper you can print to a PDF file, the software just asks you where you want to store the file and what name you want to give it. “Printing to PDF” is bundled with other big-name software you may have on your computer and as a last resort, you can start a blank document file and with your cursor sitting on whatever active window you want to save, you can press ALT-CTRL-PRT SCR to capture that window and then paste it into your document file. Collect the “window capture images” on successive pages of that document file to constitute a record of your activities.

In addition to the above information, please note the following. In Florida, there is a requirement to file a $150 Annual Report by May 1st of each year or else there is an additional $400 penalty. It is likely that many (if not all) other states have similar requirements. And are you ready for this? The Annual Report contains only the name and address of the business, the business agent and the business officers. That is all. Do not think that any kind of financial data is required, because it is not. The best part about registering your email address in your state’s Division of Corporations website is that they will send you automatic reminder emails that your Annual Report is coming due.

You are preparing yourself for an unlikely possibility, but one that you must protect yourself from: the liability event. In its extremely remote occurrence, as part of Legal Proceedings, you will be forced to reveal everything about your business, if you want any hope of defending yourself at all. So when your lawyer asks you to provide all of the documents described here, you will have no choice but to do so, and heaven help you if you do not have them.

It is likely that the first piece of evidence that any defense attorney will ask for is the business checking account. Besides the check register and bank statements, you will have to provide the business accounting summaries or books. There should be a listing showing all of the income and expenses. Far too many business owners are not religious enough about keeping their business finances separate. Far too many treat their business like a personal piggy bank, make indiscriminate withdrawals, and reconciliation at tax time is nearly impossible. An attorney who can put together the fact that the business net profit per the books does not match the income reported on the business tax return will be able to pin more offenses on you, tax offenses, like lodestones around your neck.

Also, about filing Form 2553 after the two month and fifteen day post-starting business filing due date; as long as you successfully transmit a timely filed tax return, by the due date, without extensions, in the year following the year you started business, then, (again,…ahem) as long as you file Form 2553 within six months of the due date of that initial year tax return, then you can seek relief from the due date requirement for a Form 2553 filed late “Pursuant to Revenue Procedure 2004-48″ (which should appear above the title of the form). That is a bunch of legalese that means even if you forget to file Form 2553 when you started your business, as long as you file a tax return for that business by the initial due date, then you can file Form 2553 after-the-fact (per Rev Proc 2004-48) within six months of that due date for that initial tax return and the IRS will accept your election to be an S-Corp.

Remember that every year you have to file your business tax return first, and it is due by 15 MAR, not 15 APR. The output of the business tax return (Form 1120S for S-Corp’s) is a Schedule K-1 which has to be included as income or loss on your personal income tax return; that is why the business tax return is due before your personal tax return.

Every year you will be required to have a stockholder meeting (even if you are the only stockholder) and record the meeting minutes. Everything has to be in the minutes: Articles of Incorporation, Form 2553, IRS letter approving it, minutes from all previous meetings, all distributions, all loans, compensation of officers, authorized signers, statement of accounts and everything else business related. A December meeting with your tax professional, included as part of your business / personal / state tax return preparation fee, would be prudent if you can negotiate the extra cost of conducting the meeting and recording the minutes. Put a copy of the minutes with your yearly business tax return client copy.

Be mindful of how your Social Security Retirement Benefits (SSRB) are calculated. Your benefits are calculated using something called the “rule of 40 quarters” or ten years. And those are consecutive quarters we are talking about. Your SSRB are based upon your highest earning forty consecutive quarters. If you are young, having a hole in your rule of 40 quarters is not that big of a deal because you have many more income-producing years left in you. But if you are older, putting that donut in your long string of consecutive working years can seriously reduce the amount you receive in benefits. And do not go off saying that Social Security will not be around when you retire. Of course it will. Congress will make sure of that. It may not have the same benefits as we have today and the retirement ages may not be the same, but it will still be around. If you incorporate and neglect to pay any of your FICA (specifically Social Security) taxes during a specific year, you put that donut in your rule of forty quarters without ever realizing it. When you finally do realize it, it is too late. If you are an employee during the year you start your business on 01 DEC, then you should have withholding for most of the year already and you are not at risk of the donut in your rule of forty quarters. Not even much of a reduction in benefits, since you did not quit your job and start your business until late in the year. But watch out your second year. If there is no officer compensation on your business tax return and a net loss in the second, full-year worth of business, and you have no other income, then you get the donut in your rule of forty quarters, nothing you can do about it. But if you have net business income that second year, and you do not pay your FICA taxes, then you take the donut when you could have avoided it.

This whole story has come full circle back to the beginning for one more piece of advice. Way back at the start you filled out that Form 2553 to elect to be a small corporation. In Part I of that form you have to list the name and address of each business shareholder and in column L their number of shares or percentage of ownership. I strongly recommend that you make yourself the sole owner with 100% of ownership. You may be tempted to enlist others into your enterprise, you may think others bring more to the table, make your business entity more viable, better chance to succeed. Do NOT succumb to that notion. This is a binding, legal document that you are signing and sending to the U.S. Government. There is nothing trivial about it. In the world of business, there needs to be one person in charge, where the final answers and final decisions come from. It is true in politics, it is true in business and it is true in life. You cannot predict with 100% accuracy how your business venture may pan out. It may fail, true, but it may also take off and be one of those countless American business success stories we all hear about. If that happens, one person needs to be empowered to make each of those final decisions and that person is you since it was your idea and you did all the work. Do not dilute your power over your own business by adding someone else’s name to that Form 2553. You do not want to have to worry about getting someone else’s approval to do something you think is necessary for the business.

Enough said, I will get off my soapbox and end with my website: www.your-tax-professional.com.

Eric

My name is Eric Jahnsen and I am an Enrolled Agent which means I am enrolled to practice before the IRS. For your tax preparation needs, acquiring your prior year reported tax information or just tax related help and suggestions, see our website at http://Your-Tax-Professional.com.

If you are not a college football fan and could care less if you never see a bowl game in your life, you might wonder what all of the fuss is about. If you have a red-blooded male in your life, just ask him.

There will be 34 NCAA bowl games this year and the fuss in each one will be about prestige and money, big money, as in more than a collective $139 million for the participating teams and their respective conferences.

The actual bowl payouts reflected below add up to $127+ million, but the actual $139+ million figure arises because of some additional payouts for participating teams beyond the automatic qualifiers from the 6 major BCS conferences-the Atlantic Coast, Big East, Big Ten, Big 12, Pacific-10 and Southeastern.

A team must win 6 games to be bowl-eligible, according to NCAA standards. Some of the qualifying teams automatically receive bowl bids, and others are asked to participate in the less significant bowl games.

Just about every news organization that publishes the bowl-game lineups does so by the date of the contest, the first (on December 19th) to the last (the Bowl Championship Series title game on January 7th).

I choose to do it this year by the importance of the bowl based on its payout first, and then the prominence of the game based on its participants. The first 5 bowl games listed comprise the prestigious BCS super-contests with the biggest payouts.

Here is the complete lineup for the 2009 season (which stretches into 2010).

1) $17 million – The BCS National Championship Game between Alabama (13-0) and Texas (13-0) on Jan. 7.

2) $17 million – Sugar Bowl with Florida (12-1) and Cincinnati (12-0) on Jan. 1.

3) $17 million – Fiesta Bowl with Texas Christian (12-0) and Boise State (13-0) on Jan. 4.

4) $17 million – Rose Bowl with Oregon (10-2) and Ohio State (10-2) on Jan. 1.

5) $17 million – Orange Bowl with Georgia Tech (11-2) and Iowa (10-2) on Jan. 5.

6) $4.25 million – Capital One Bowl with Penn State (10-2) and Louisiana State (9-3) on Jan. 1.

7) $3.3 million – Outback Bowl with Northwestern (8-4) and Auburn (7-5) on Jan. 1.

$3.005 million – Chick-fil-A Bowl with Virginia Tech (9-3) and Tennessee (7-5) on Dec. 31.

9) $3 million – Cotton Bowl with Oklahoma State (9-3) and Mississippi (8-4) on Jan. 2.

10) $2.5 million – Gator Bowl with West Virginia (9-3) and Florida State (6-6) on Jan. 1.

11) $2.35 million – Holiday Bowl with Nebraska (9-4) and Arizona (8-4) on Dec. 30.

12) $2.25 million – Champs Sports Bowl with Miami, FL (9-3) and Wisconsin (9-3) on Dec. 29.

13) $2.25 million – Alamo Bowl with Texas Tech (8-4) and Michigan State (6-6) on Jan. 2.

14) $1.9 million – Sun Bowl with Stanford (8-4) and Oklahoma (7-5) on Dec. 31.

15) $1.7 million – Liberty Bowl with East Carolina (9-4) and Arkansas (7-5) on Jan. 2.

16) $1.6 million – Music City Bowl with Clemson (8-5) and Kentucky (7-5) on Dec. 27.

17) $1.35 million – Insight Bowl with Iowa State (6-6) and Minnesota (6-6) on Dec.31.

18) $1.1 million – Independence Bowl with Georgia (7-5) and Texas A&M (6-6) on Dec. 28.

19) $1 million – Las Vegas Bowl with Brigham Young (10-2) and Oregon State (8-4) on Dec. 22.

20) $1 million – Meineke Car Care Bowl with Pittsburgh (9-3) and North Carolina (8-4) on Dec. 26.

21) $1 million – St. Petersburg Bowl with Rutgers (8-4) and Central Florida (8-4) on Dec. 19.

22) $1 million – EagleBank Bowl with Temple (9-3) and UCLA (6-6) on Dec. 29.

23) $850,000 – Emerald Bowl with Southern California (8-4) and Boston College (8-4) on Dec. 26.

24) $750,000 – GMAC Bowl with Central Michigan (11-2) and Troy (9-3) on Jan. 6.

25) $750,000 – Poinsettia Bowl with Utah (9-3) and California (8-4) on Dec. 23.

26) $750,000 – Little Caesars Pizza Bowl with Ohio (9-4) and Marshall (6-6) on Dec. 26.

27) $750,000 – New Mexico Bowl with Fresno State (8-4) and Wyoming (6-6) on Dec. 19.

28) $750,000 – Humanitarian Bowl with Idaho (7-5) and Bowling Green (7-5) on Dec. 30.

29) $750,000 – International Bowl with South Florida (7-5) and Northern Illinois (7-5) on Jan. 2.

30) $700,000 – Texas Bowl with Missouri (8-4) and Navy (8-4) on Dec. 31.

31) $600,000 – Armed Forces Bowl with Houston (10-3) and Air Force (7-5) on Dec. 31.

32) $398,000 – Hawaii Bowl with Nevada (8-4) and Southern Methodist (7-5) on Dec. 24.

33) $325,000 – New Orleans Bowl with Middle Tennessee (9-3) an Southern Mississippi (7-5) on Dec. 20.

34) $300,000 – Papjohns.com Bowl with South Carolina (7-5) and Connecticut (7-5) on Jan. 2.

Copyright © 2009 Ed Bagley

Read more of my football coverage, including:

“Ed Bagley’s Top 25 Poll” for Week 14-you get rankings plus humor. Would you believe that Florida is ranked 6th and Southern California 23rd? Don’t laugh, find out why.

“Why Bowl Games Are Such a Big Deal: They Bring Prestige and $139+ Million”

http://www.edbagleyblog.com

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Education:

“The act or process of educating or being educated; the knowledge or skill obtained or developed by a learning process!”

Inquiries into furthering my educational aspirations were made to various colleges within my immediate environmental area. Several of the schools contacted required placement exams that I did not challenge, as I am adept and very capable of dealing with college examinations. The thing that got to me was the disparaging remarks from some college recruiters regarding their standards for education as opposed to another college. One of the schools that I’ve attended is a two-year degree school while the other is as well. They hold real estate in the same zip code and competed for students in the same local. They both educated local students as well as out of state and students from other countries and nations.

One school considered itself superior to the other by reason of accreditation. The school that was described as inferior did not have middle states accreditation. The school was described as below standard by the other. The so-called superior school is lead and operated by a non-HBCU affiliation while the other happened to be lead and operated by an African American staff. The self-described superior school has made plans, designs, and did bid for the take-over of the African American school. Albeit, the self-described superior school admits that it does not and will not accept credentials from the so-called inferior school. I have attended both of these institutions and received very good instruction from its teachers as well. While the lessons learned were an invaluable source of information, the education that I received from personal academic research (self-taught) has enhanced my knowledge base. Money was not a factor in my personal research, study, and/or practicum. I would add, the knowledge and information that was derived from the HBCU School proved to be equally rewarding as the other if not better!

Personally, I would say that I received more educational value at the HBCU (Historical Black Colleges and Universities) as opposed to the other collegiate institution. Albeit, they both required money.

When students visit college campuses they are encouraged to become a student at that particular school. The tour guides’ show all of the amenities and accolades that are offered in order to get you enrolled…and to gain your tuition monies. But what about the quality of education offered by the particular schools? The majority of the colleges will often quote their accreditation as compared to another school of choice. What has accreditation to do with a good and valuable quality education? Money! And the ability to make money! Education does not and should not require money! 

In 1899 Dr. Matthew Anderson, an outstanding community leader, and his wife Caroline Still Anderson founded Berean Manual and Industrial School. Dr. Anderson was a pivotal influence in the religious, business, and educational history of Philadelphia. Dr. Anderson also founded the Berean Presbyterian Church and the Berean Savings Fund Society.

Caroline Still is the daughter of the great William Still, a Philadelphia Abolitionist and member of the Underground Railroad.

Mr. William Still (a self-educated man), one of seventeen children, was born in Burlington County in 1821. His father escaped slavery from Maryland to New Jersey and later was followed by his wife and children. William Still left New Jersey for Philadelphia in 1844. Three years later he was appointed secretary of the Pennsylvania Abolition Society.

“When Brother William Still was 23, he left the family farm in New Jersey for Philadelphia, to seek his fortune. He arrived, friendless with only five dollars in his possession. Mr. Still taught himself to read and write. In fact, so well, that in three years he was able to gain and hold the position of secretary in the Pennsylvania Abolition Society. Brother Still provided the all-white society with his views on how to aid fugitive slaves. After all, he had been one himself. He was such an asset to the group, that he was elected chairman in 1851. Still held the position for the next ten years. He also became chairman of the Vigilance Committee in 1852. Still was the first black man to join the society and was able to provide first-hand experience of what it was like to be a slave.”

“Mr. Still established a profitable coal business in Philadelphia. His house was used as one of the stations on the Underground Railroad. Brother Still interviewed escaped fugitives and kept careful records of each so that their family and friends might locate them. According to his records, Still helped 649 slaves receive their freedom. The number is compounded with the number of slaves saved by Sister Harriet Tubman and the Underground Railroad.”

“William Still, a self-educated man, began his campaign to end racial discrimination on Philadelphia streetcars. He wrote an account of this campaign in Struggle for the Civil Rights of the Coloured People of Philadelphia in the City Railway Cars (1867). He followed this with The Underground Railroad (1872) and Voting and Laboring (1874).”

“William Still, a self-educated man, established an orphanage for the children of African-American soldiers and sailors. Other charitable work included the founding of a Mission Sabbath School and working with the Young Men’s Christian Association. William Still died in Philadelphia on 14th July, 1902.”

The Concise History of Berean Institute:

“In 1904 Berean Institute of Philadelphia Pennsylvania qualified for state aid and received a grant of $10,000. Over the years, state aid has enabled the school to expand its services and diversify its programs of study. Funds from the Commonwealth of Pennsylvania now provide a significant portion of the total operating budget. Berean Institute embarked on a program of expansion under the dynamic leadership of the late Dr. William H. Gray, Jr., who utilized the support of many influential citizens of Pennsylvania including the former Governor Milton J. Shapp. Dr. Gray served as Chairman of the Berean Board of Trustees. Under Dr. Gray’s leadership Berean Manual and Industrial School began operating as Berean Institute. He also had Berean Institute’s current building constructed in 1973.”

“Mrs. Lucille P. Blondin, who served the school for forty-five years, became Berean Institute’s first President. Mrs. Blondin retired in June 1993. Dr. Norman K. Spencer was appointed to serve as the second President and Chief Executive Officer. Under Dr. Spencer’s leadership, contracted programs funded by the City and Commonwealth agencies as well as community outreach projects have been added. Hon. John Braxton, former Judge, Court of Common Pleas heads a list of distinguished Board of Trustees members.”

“Berean Institute enrolled students in full and part-time programs. Most of the students are residents of the Commonwealth and live in Philadelphia. Other students have come from Central and South America, China, India, Puerto Rico, Tonga, Liberia, Sierra Leone, Nigeria, Tanzania, the Dominican Republic, England, Cambodia, Viet Nam and states along the eastern seaboard of the United States.”

“A number of students come to learn a marketable skill and their Berean training fulfills their current educational aspirations. Many others regard the school as a stepping-stone to further education. Berean has many graduates who have gone on to earn four-year college degrees and others who have completed graduate studies at some of the area’s outstanding institutions of higher learning.”

The Commonwealth of Pennsylvania’s Department of Education granted Berean Institute approval to award the Associate in Specialized Technology Degree on September 15, 1976, and the Associate in Specialized Business Degree on December 27, 1976.

Again, education is:

“The act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life; the act or process of imparting or acquiring particular knowledge or skills, as for a profession; a degree, level, or kind of schooling: a university education; .the result produced by instruction, training, or study: to show one’s education; the science or art of teaching; pedagogics.”

A definition of education: ‘The act or process of educating or being educated; the knowledge or skill obtained or developed by a learning process; a program of instruction of a specified kind or level: driver education; a college education; the field of study that is concerned with the pedagogy of teaching and learning; an instructive or enlightening experience:

Dictionary.com Unabridged

Based on the Random House Dictionary, © Random House, Inc. 2009

So why does another school rate it’s accreditation over and above that of another? Money! Many colleges and universities rate its’ educational values based on the amount of money in its’ coffers as well as the amount of money that they can amass!  Another tool to increase superiority in the education business is to attain and maintain accreditation and as many acquisitions as possible.

Several opinions suggest education achieved through these venues is designed to prepare people/students for the job market as opposed to being prepared for life skills. The skills required to carry ones posterity and their descendants that follow into prosperous futures.

Is it fair to assess the stature of a collegiate institution above any other based on the amount of money that is needed to be spent or the amount of education that is achieved? Ivy league institutions turn out many students who are not prepared for the challenges of life…but many of them are rich and have spent thousands of dollars to attend those schools as well as graduating from them. On the other hand, many poor people that are lucky enough to qualify for grants, loans, scholarships, etc., are better prepared to face the challenges set before them (so it seems).

Many poor and working poor students seem to value the collegiate level education as if their life depended upon it, so they tend to work a bit harder to achieve the degree status. The document can be deemed worthless when the graduate cannot find the desired job for which he/she has studied. It is even worse when the graduated student finds that they are worse off than when they started college. They are now burdened with school loan debt plus the debts that they have had to meet before attending college. Working at McDonalds and the like, seem to be the only job that is attainable for many of them. The competition is fierce. These students are for the most part, grouped in with many applicants that are not college educated and many do not have high school diplomas as well! The knowledge attained is not considered or tested by many of these employers. Kiosk type pictures on a cash-register computer is what they have to work with. Is this not insulting to a student who has studied computer science, read and write computer programs and its languages, as well as other academics of study? 

Why is it that many non-ivy league students find themselves out of work? Why is it that many of them find that they are the first to lose their employment positions compared to their ivy-league colleagues? Why is it that many inner-city college educated graduates find themselves less likely to be selected as team-leaders than their counter part ivy-leaguers? Many employers advertise their openings with statements that don’t require a college level education. They ask that candidates simply have a high school level education. College educated candidates apply to those openings and find themselves scrutinized out of the running, i.e., background checks, credit checks, criminal histories, schooling activities, etc. Why is it college educated candidates find that not only do they have to compete with ivy-leaguers, they have to compete with high school educated folks as well. What is the sense in enduring hours, years, and other sacrifices to attain the coveted two and/or four-year college level degree when you’re not going to qualify for the job anyway? 

The notion of accreditation, money, and notable stature should not be the basis of choosing the collegiate route to education. Education should be based on ones ability to achieve, retain, and utilize education. The achievement of education begins in the home (as well as anyone who desires it). It begins with the Childs’ upbringing and the stressed importance placed by the parent and/or guardian. Should the child be highly scholastic in abilities that enable him/her to be described as intellectually talented above average, that student deserves free college education. While the rest of us who are collegiate material may well have to pay for our higher education. Mind you, my argument is based on the ability to access education without having to spend money…teachers need to earn a living, schools need to pay the costs of operating and maintaining buildings and staff. So the money has to come from somewhere. Albeit, the aforementioned disparages between different colleges should cease the practice of who’s a better institution of higher learning. Is it the responsibility of educated people to enlighten people who are not?

While many may not be aware, education is achievable without attending so-called accredited and/or less accredited schools, of higher learning…start with the libraries in your homes as well as the public facilities, news papers, magazines, shared information, and articles. Why is the education attained by others kept to a level of secrecy that one should have to pay for it?

Attained and acquired education is the responsibility of the educational pursuer…the burden is placed solely on the student not the educational pursued. I’m not advocating that one can become a doctor, architect, or a lawyer by simply reading text…there is a difference between education and training.

Education is yours to achieve and it can be free.

Acknowledgements:

Dictionary.com

Biography of William Still

Biography of the Berean Institute