Discount Lift Tickets - Learn What Colorado Ski Resorts Do Not Want You To Know!

Discount Lift Tickets - Learn What Colorado Ski Resorts Do Not Want You To Know!

How to get Discount lift tickets for Keystone Colorado, Breckenridge Colorado, Arapahoe Basin Colorado, Loveland Ski Area Colorado, Copper Mountain Colorado, Winter Park Colorado, Vail Colorado, Beaver Creek Colorado

Updated for the 2005-2006 ski season.

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Discount Lift Tickets in Colorado- All Colorado ski resorts make it difficult for anyone coming from out of state to get a great deal on lift tickets. Don't expect to get a great deal anywhere if you didn't start looking in late September or early October. As your Keystone Lodging provider, we can help, but WE DO NOT SELL LIFT TICKETS.

The most expensive way to ski is to buy your lift tickets at the ticket window without any coupons. The following information will help you find the best deal around no matter what time of year.

Colorado Ski Season Passes

If you are in Colorado in April, September or October, you can look into buying a season pass for Keystone, Breckenridge, and A-Basin. Both Loveland and Copper Mountain sometimes sell season passes into November. If you plan on skiing 5 or more days, a season pass to one of the areas ski resorts will more than pay for itself and is the cheapest way to go...even though you won't get to use it for the entire season.

:: Keystone :: Breckenridge :: A-Basin :: Vail :: Beaver Creek ::

Season passes are sold along the front range at places like Gart Sports, REI, and Christy Sports. Season passes for Keystone, Breckenridge and A-Basin usually cost around 9. A 2nd option is to pay slightly more and get 10 days at Vail or Beaver Creek added to that same pass. You MUST buy these in person, and you typically have to use it at least once before the holiday season, or it will become invalid for the rest of the year. These passes do have blackout dates during the holidays and during Presidents Day weekend usually, so make sure you read the fine print before purchasing these ski passes. If you're planning an early season trip (Before December 20th) AND a later prime ski season trip (January - April), this is by far the least expensive way to go. Best of all, once you get a pass that you have to buy in person, you can renew it over the web year after year.

:: Arapahoe Basin Only ::

This year, Arapahoe Basin is offering a season pass of their own. For the 2005-2006 ski season, these are only 9. This allows unlimited skiing at Arapahoe Basin, but also allows you to ski at Keystone or Breckenridge for 5 days. One of the 5 days can be used at either Vail or Beaver Creek. This is an awesome deal if you're coming out for a short trip of 5 days or more. Best of all, you can buy these over the phone and just pick them up at the base area of Arapahoe Basin. As always, get in on this deal EARLY. Passes are usually sold in September and October only. Check out the Arapahoe Basin Website for full details.

:: Copper Mountain :: Winter Park :: Mary Jane ::

Copper Mountain is offering season passes for the 2005-2006 ski season for only 9. You can buy these without being present, but you must submit a photo of yourself so they can print your pass. Add a few more dollars and you can ski Winter Park and Mary Jane too. However, Winter Park is a solid 1 hour drive from Summit County. Still, the skiing at Mary Jane is legendary and you won't be disappointed with your day excursion to the snowpack in the Fraser Valley of Colorado.

:: Loveland Ski Area ::

Lesser known by people from out-of state, Loveland is a very inexpensive option. You'll see Loveland Ski area on your way into Summit County on the East Portal of the Eisenhower Tunnel. The closest ski lodging to Loveland is in Keystone....only 15 miles away. Loveland offers season passes for 3. Being an independant ski resort, you can only ski at Loveland. Loveland is one of the highest ski resorts on North America and they are usually the first to open the ski season in North America in October. Check the webste for details. They have an outstanding variety of terrain and there are little or no crowds at any given time.

++++++++++++ Warning ++++++++++++

Do not EVER try to use a 4 pack or season pass that is not yours. There are extremely stiff penalties including large fines and possible jail time if you are caught. The lift operators WILL catch you. A free lift ride is simply not worth the consequences.

++++++++++++ Warning ++++++++++++

Colorado Ski Resort "Four Packs"

Another money-saving tip is to buy what is called a "4 pack" for your ski resort of choice. A "4 pack" is 4 days of skiing for any 1 person. Typically the ski resorts sell these early in the season, but have also been known to sell them again in late March or in April. Buying late in the season is ideal...unknown to many, April is usually the snowiest month in Colorado!

:: Keystone :: Breckenridge ::

For the Keystone and Breckenridge 4 packs, you must buy them in person and they are not transferrable. In previous years they have been transferrable until people started selling them for a profit on eBay. $ packs usually run about and are bought in the same fashion that a Season Pass is bought. The 4 packs do have blackout dates, so read the fine print carefully.

:: Copper Mountain :: Winter Park :: Mary Jane ::

Copper Mountain offers 4 packs for only and ARE transferrable. This deal usually is around for about a week and may have already passed. If so, you're still in luck...both Copper Mountain and Winter Park offer 4 packs for 0, which is still only per day. This offer expires on Dec 9th 2005, so jump on this quickly if you want to get in on the deal! There are usually rules and restrictions as to the dates you can use the 4 pack, so check the fine print carefully.

:: Loveland Ski Area ::

Loveland also offers a 4 pack as well for the 2005-2006 ski season. The 4 packs run only but are only available through November 21st 2005. There are no blackout dates on these 4 packs and can be used anytime during the 2005-2006 ski season at Loveland.

:: Aspen :: Snowmass ::

Okay, so these 2 resorts aren't really all that close to Summit County, but if you want to see what celebrities do during the winter in Colorado...try Aspen or Snowmass for a day. Cheap passes are available, but you have to get them in person. They are available up until November 20th, 2005 at select locations around the Colorado Front Range.

Other ways to get Discount Lift Tickets

Are you a member of the armed forces? Keystone has a special setup with any active duty military, Reservists, National Guard and dependents. Rocky Mountain Blue offers a Freedom Pass for only 9. This pass is good for unlimited skiing at Keystone or Arapahoe Basin. It can be purchased at military bases in colorado including Buckley AFB, Peterson AFB, Schriever AFB, F.E. Warren AFB, Fort Carson and the Air force Academy. You can purchase this anytime during the 2005-2006 ski season and it is good through closing day at Keystone. THIS IS THE BEST LIFT TICKET DEAL IN COLORADO.

Keystone Lift Tickets Sign up for a free Colorado Gem Card. These cards will give you discounts at other ski areas that are further away. The closest resort that accepts this card is Loveland Ski area, which is about 15 miles away right at the Eisenhower Tunnel on the Continental Divide.

Keystone Lift Tickets Know someone with a season pass? Season Pass holders usually can buy a lift ticket for you for a deeply discounted price of -. The number of times they can do this is limited.

Keystone Lift Tickets Don't forget eBay! Many times people will buy a package deal and not be able to use it. Sometimes it's a 4 pack, sometimes it's someone who has an inside track to the resort and is trying to make some money on the side. Either way, MAKE SURE you check the lift tickets carefully to make sure you know what you're getting. Search around and see what you can find!

Keystone Lift Tickets Buy an Entertainment book for the Denver area. These books are PACKED with ski coupons. We typically buy these books and keep them available for our guests to use. The coupons are for slightly discounted lift tickets. ( - off ticket window prices) There are also coupons for ski school.

Keystone Lift Tickets Buy your tickets on the front range in or around Denver. Go to any Safeway or King Soopers grocery stores, or ski and snowboard rental shop. They sell disount lift tickets for most ski areas.

Keystone Lift Tickets As your Keystone Lodging provider, just ask us and we'll do what we can to get you the right information you need or point you in the right direction to save you the most money given the time period of your visit. We typically keep a packet of coupons just for our guests use. When booking, please email or call us with your requests and we will mail coupons to you before you arrive. Coupons are first come first serve. These coupons usually come from Entertainment Books, and wherever else we can find them. We do not sell lift tickets.

BE CAREFUL - Some other lodging providers will entice you with a "package deal" saying that they will give you discounted lift tickets after your reserve your lodging...only to suddenly "run out" of the lift tickets after they have your money.

Discount Lift Tickets - Learn What Colorado Ski Resorts Do Not Want You To Know!

How To Configure Wireless Internet Access For Your Laptop

Here's what you need to know (and do) to connect your laptop to a wireless network and get Internet access.

First off, let's talk common sense. Before you access any wireless network, especially one in a public place, you must have anti-virus software installed and up-to-date on your laptop. Your laptop should also be current with all Windows Operating System Updates.

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That said, the next thing you need is to have a laptop with wireless networking capabilities. If you're not sure whether yours does, do the following to check it out:Click on Start | Connect To | Show all connections, or Click on Start | Settings | (Control Panel) | Network Connections Under "LAN or High-Speed Internet" you should see a wireless connection icon. (If not, see below about installing a wireless network card). Assuming you have wireless capabilities, continue on doing the following: Right-click on the wireless connection icon. In the pop-up menu, select "View Available Wireless Networks." In the "Wireless Networking Connection" window, click on the appropriate wireless network. Check the box that says "Allow me to connect to the selected wireless network." An icon in the lower right hand corner of your desktop should eventually appear stating that you are connected. Open your browser and visit any website you want. If authentication is required on the wireless network, you will be redirected automatically to a login page where you'll have to log in using an approved Network User Name/ID and the correct password.

How To Configure Wireless Internet Access For Your Laptop

That's all it takes.

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Note: If your laptop does not already have built-in wireless networking, you will need to purchase and install, or have installed, a Wireless Networking Card. There are many brands of wireless networking cards. Just make sure you buy a card that is 802.11b or 802.11g compatible. Linksys cards are an excellent choice and I recommend them highly. If you choose another brand, be certain that the card is WiFi Certified. (For a list of 802.11b and 802.11g certified cards, please visit the WiFi Alliance website.)

How To Configure Wireless Internet Access For Your Laptop

Book Report - Catcher in the Rye

Book Report - Catcher in the Rye

In J.D. Salinger's The Catcher in the Rye, the first person
narration is critical in helping the reader to know and understand
the main character, Holden Caulfield. Holden, in his narration,
relates a flashback of a significant period of his life, three days
and nights on his own in New York City. Through his narration,
Holden discloses to the reader his innermost thoughts and feelings.
He thus provides the reader not only with information of what
occurred, but also how he felt about what happened.

Holden's thoughts and ideas reveal many of his character
traits. One late Saturday night, four days before the beginning of
school vacation, Holden is alone, bored and restless, wondering
what to do. He decides to leave Pencey, his school, at once and
travels to New York by train. He decides that, once in New York,
he will stay in a cheap motel until Wednesday, when he is to return
home. His plan shows the reader how very impetuous he is and how
he acts on a whim. He is unrealistic, thinking that he has a
foolproof plan, even though the extent of his plans are to "take a
room in a hotel.., and just take it easy till Wednesday."

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Holden's excessive thoughts on death are not typical of most
adolescents. His near obsession with death might come from having
experienced two deaths in his early life. He constantly dwells on
Allie, his brother's, death. From Holden's thoughts, it is obvious
that he loves and misses Allie. In order to hold on to his brother
and to minimize the pain of his loss, Holden brings Allie's
baseball mitt along with him where ever he goes. The mitt has
additional meaning and significance for Holden because Allie had
written poetry, which Holden reads, on the baseball mitt. Holden's
preoccupation with death can be seen in his contemplation of a dead
classmate, James Castle. It tells the reader something about
Holden that he lends his turtleneck sweater to this classmate, with
whom he is not at all close.

Holden's feelings about people reveal more of his positive
traits. He constantly calls people phonies, even his brother,
D.B., who " has sold out to Hollywood." Although insulting, his
seemingly negative feelings show that Holden is a thinking and
analyzing, outspoken individual who values honesty and sincerity.
He is unimpressed with people who try to look good in other's eyes.
Therefore, since it is obvious that Holden is bright, the reason
for his flunking out of school would seem to be from a lack of
interest.

Holden has strong feelings of love towards children as
evidenced through his caring for Phoebe, his little sister. He is
protective of her, erasing bad words from the walls in her school
and in a museum, in order that she not learn from the graffiti.

His fondness for children can be inferred when he tells her that,
at some time in the future, he wants to be the only grown-up with
"all these little kids playing some game in this big field of rye
and all." He'll stand on the edge of a cliff and catch anybody who
starts to fall off the edge of the cliff. He got this image from
his misinterpretation of a line from the Robert Burns poem, " if a
body catch a body comin' through the rye."

When situations are described, in person or in a book, they
are influenced by the one who describes them, and by his or her
perceptions and experiences. Through Holden's expressions of his
thoughts and feelings, the reader sees a youth, sensitive to his
surroundings, who chooses to deal with life in unique ways. Holden
is candid, spontaneous, analytical, thoughtful, and sensitive, as
evidenced by his narration. Like most adolescents, feelings about
people and relationships are often on his mind. Unfortunately, in
Holden's case, he seems to expect the worst, believing that the
result of getting close to people is pain. Pain when others reject
you or pain when they leave you, such as when a friend walks off or
a beloved brother dies. It would not have been possible to feel
Holden's feelings or understand his thoughts nearly as well had the
book been written in third person.

Book Report - Catcher in the Rye

10 Hot Text Messages to Send Your Boyfriend

10 Hot Text Messages to Send Your Boyfriend

Want to send some hot and sexy texts to your guy?

You should because guys love it and it gives you power!

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Imagine the power you have to get your guy excited at just the sound of his phone knowing a hot and sexy text from you is waiting for his eyes only.

Use these 10 hot text message ideas to get a guy thinking about you all day and nicely "warmed up" for more sexy fun when he gets home to you.

10 Hot Text Message Ideas

1. I want to feel those sweet lips all over me 2nite

2. Get over here, big boy. Show me what ur packin

3. Maybe you should spank me 2nite. I've been very, very bad

4. I love the way you kiss me...especially when you kiss my xxxxx!

5. UR so damn sexy and gorgeous!

6. IM free 2nite. Come over and take it off...slowly

7. UR my fav sex toy. When can you cum play?

8. UR tight jeans really show off your assets. They need further inspection 2nite

9. Want to see what I really want to do to U? Come over 2nite

10. IM going to control U 2nite with a blindfold, cuffs and my tongue

This Is Just The Start Of What Kind Of Sexy Texts You Can Send

Hot and sexy texts are made up of words that create vivid sexual images in your guy's mind about all the things you want to do to him or that he likes to do to you that will get him turned on.

Send these kinds of texts to your guy and revel in the response you'll get. It's wicked fun to be able to turn on your guy by sending him hot and sexy texts he can read anytime and anywhere. He'll be totally distracted thinking lusty thoughts about you.

10 Hot Text Messages to Send Your Boyfriend

Duties of Theatre Nurses

Theatre Nurses are nurses whose primary focus is on operations and surgeries. But a theatre nurse can still have various specializations, such as orthopedics, ophthalmology, obstetrics, cosmetic, and other fields that require operations. The theatre nurse works closely with the operating team. Because of this, the nature of the theatre nurse's job is very complicated. Theatre nurses play multiple roles before, during, and even after the operation.

Theatre Nurses have two major roles. They can either be a scrub nurse or a circulation nurse. Scrub nurses should focus on two main things. One is the patient, and the other is the equipment. The scrub nurse is expected to pass equipment to the surgeon as requested. This may seem like an easy task, but scrub nurses also pass as experts just to complete this task. They should be very knowledgeable about every single piece of equipment, and should never mistake one for another. Though they would not be using the equipment themselves, theatre nurses should also know the uses of each piece of equipment, which will help them respond calmly and immediately to the surgeon's request. They should also be quick to respond and should always be alert in case the surgeon asks for something. It is also the scrub nurse's responsibility to account for all the pieces of equipment, especially after the operation. The role of the scrub nurse in operations is very big.

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Aside from the scrub nurse, a theatre nurse can also be called a circulation nurse. The main responsibility of a circulation nurse is to fetch and open packs that need to be used. Again, this may sound like an easy task, but it needs proper discipline and expertise as well. Most of the time, the packs that need to be opened contain sensitive contents that should remain sterile and immaculate. The circulating nurse should make sure that the operating room is not contaminated in any way.

Duties of Theatre Nurses

A theatre nurse can also handle anaesthetic duties. Aside from that, the theatre nurse is responsible for the well-being of the surgical patient. This is when the nurse takes on an out-patient, recovery, or ward role. A patient who has undergone surgery or operation may have different needs than that of an ordinary patient, so theatre nurses would have to check on the patients who have just undergone surgery and ensure that the patient is doing well. It is also their duty to ensure that all further treatments needed for the full recovery of the patient are carried out. They can also be trained to provide post-operative consultation because they will be the one who will maintain close contact with the patient during recovery.

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Theatre nurses who have had experience already can move on to a higher level. A theatre nurse can move up and become a Senior Theatre Nurse. They can also be asked to train, teach, and supervise new staff. Theatre nurses are also often offered flexible hours. Although at first, the theatre nurse's job may seem simple, it is actually very intricate. This is why the application for theatre nurses can be quite strict. Indeed, a theatre nurse job is one of the most privileged nursing jobs around.

Duties of Theatre Nurses

How to Get a Sponsor For an Event

How to Get a Sponsor For an Event

Sponsorships are big business. Companies spend billions of dollars each year sponsoring meetings and events. If you find the right sponsors, it is a huge opportunity for both of you because it gives them exposure to a targeted audience and gives you additional resources to produce your event. Often times, the CVB directory of contractors and services is an excellent place to begin your search.

Sponsors should understand the event's goals and objectives and should be approached from the standpoint of creating a long-term strategic partnership. Don't approach them just because they have something you want. Understand what they need from the relationship and then build a sponsorship package.

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Before you begin, you need to understand what you need from your sponsors. Sponsorships are often a way to help defray costs. What do you currently buy that could be donated "in kind"? Make a list and target those first. Here are a couple of items to consider.

- Airline or train tickets

- Entertainment

- Food and beverage

- Giveaway items

- Signage

The best way to find sponsorship dollars is to match the opportunity with the sponsor. Do your homework. What organizations are potential sponsors? First, look at exhibitors and other organizations that do business with you.

Next, look at your audience and determine what companies are looking for the same audience. Create sponsorship opportunities that meet the needs of the sponsoring organization. Are they looking for recognition? Access to participants on site? Marketing opportunities before, during, and after the event?

In other words customize. Here are some ideas to give your sponsors exposure:

- Recognition in front of participants on site

- Logo on items such as hats and T-shirts

- Website banner ads or links to their websites from yours

- Promotional materials

- Prominent sIgnage

- Mailing list

- A booth at the event to promote the company or to sell products or services

Don't just create one sponsorship brochure with stock benefits. Personally contact potential sponsors and ask them to be a part of your event. Then send a letter outlining your discussion and confirming participation.

How to Get a Sponsor For an Event

The American Side of Niagara Falls, An Overlooked Gem

The American Side of Niagara Falls, An Overlooked Gem

When most people visit Niagara Falls, they often head straight for the Canadian Side of the falls. Just across the Niagara River, in the United States, are some too-often-overlooked attractions and views of these majestic wonders. In the USA, one would be hard-pressed to differentiate Niagara Falls, New York from any other small upstate town. Aside from a small collection of hotels and attractions around the falls, and the towering Seneca Niagara Casino, the American side of the falls has little to distinguish itself as one of the most-visited vacation destinations in the country. It is only until visitors approach almost the brink of the falls themselves where they see that the American side has many wonders to behold.

Niagara Falls State Park

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The United States' part of Niagara Falls is in the Niagara Falls State Park (sometimes called "New York State Park" or "Niagara Reservation State Park"). Started in 1885, the park is the oldest state park in the United States. It was landscape architect Frederick Law Olmsted who was one of the initiators and designers of the Niagara Falls State Park - but he is better known for another creation: New York City's Central Park.

The Niagara Falls State Park manages and operates many of the attractions on this side of the falls. The park encompasses all of the American Falls, Bridal Veil Falls, Goat Island (and surrounding islands), and about one third of Horseshoe Falls. Although the park itself is open year-round, including the Visitors Center, most of the attractions are seasonal and thus off-season adventures offer less direct activity with the falls.

The Visitors Center features general information about the falls, including a snack bar and gift shop. The large garden outside is maintained seasonally. Also in the Visitors Center is the Festival Theater, a year-round attraction which features the 1999 History Channel movie, "Niagara Falls: A History of the Falls."

While most Niagara Falls visitors will agree that the Canadian side of the falls is superior, with better views of all that great water, a distinct advantage to the American side is - interestingly enough - much closer access to the falls themselves, by actually standing "on top" of them (plus, visitors get a great view of Canada!).

Goat Island

Goat Island is the piece of land that separates Bridal Veil Falls from Horseshoe Falls. Accessible by car and part of the Niagara Falls State Park, Goat Island has an interesting location. From here, visitors can see rapids up close, which lead to the American / Bridal Veil Falls and Horseshoe Falls. It is additionally the location of several of the park's best attractions. Though the island is big, because of its location and the surrounding hostile waters, it is slowly eroding and will eventually disappear as the three Niagara Falls move upstream over many years. Goat Island is where several of the Niagara Falls State Park attractions are located, including Cave of the Winds. Shuttles take visitors around Goat Island and throughout the park, but there are additionally many walking paths, benches, and scenic vistas on which to stroll around endlessly.

Luna Island

Luna Island is the tiny island that separates the Bridal Veil Falls from the American Falls. It is accessible on foot, but no cars are allowed (the island is so small, more than a few cars wouldn't fit, anyway). The walkway to Luna Island is on Goat Island. The walk to Luna Island is worth it, as it situates you in between two waterfalls, which is an unusual place to be.

American Rapids

The rapids approaching the American Falls - visible only on the American side, roar through the middle of the park and around the several small islands before toppling over the brink of the American Falls. The rapids reach speeds of up to 25 miles per hour. At night, they may be illuminated with bright spotlights for a more unusual view.

Terrapin Point

Horseshoe Falls is bordered on the Canadian side by Table Rock Point, and on the American side by Terrapin Point. Here, visi-tors can feel the mist of Horseshoe Falls as they look across the gorge at Canada. More remote than Table Rock Point, Terrapin Point has great views of the Canadian Fallsview resort sections, and the mist here can be just as powerful as Table Rock, if the conditions are right.

Cave of the Winds

The curious name of this quintessential attraction is misleading. Cave of the Winds is not a cave, but rather a walkway that leads visitors over to the base of Bridal Veil Falls - the smallest of the three Niagara Falls. The attraction, however, used to be a cave. Named after the Aeolus, Greek God of Wind, it stood behind Bridal Veil Falls and was a popular tourist spot as early as the 1800s. The earliest tourists had to climb down a rope, and eventually a staircase, to reach the cave. However, there were occasionally cave-ins, which killed or injured tourist. It was intentionally destroyed in 1955 because it was in danger of collapsing.

Visitors are given a poncho and special footwear prior to commencing the hour-long adventure. In groups, they are led with a tour guide down an elevator to near the base of Bridal Veil Falls. From there, they walk on a wooden walkway to what has been dubbed the "Hurricane Deck" - the closest accessible point to the falls. It is at this point where visitors get positively soaked, sometimes even more than on Maid of the Mist. Ice makes the attraction largely inaccessible in the winter, and also requires the decks to be completely re-built each year - a process which can take weeks.

Observation Tower

Located just beyond the Visitors Center in the Niagara Falls State Park, the Observation Tower is the best place in the United States to view the American and Horseshoe Falls. The tower extends out a little bit from the mainland, but still does not come close to the spectacular views from the Canadian side of the falls. Still, the tower offers a very different point of view than the one most visitors are used to. Also, there is a Maid of the Mist dock at the Observation Tower. When boarding here, the tour encompasses basically the same experience. However, near the dock, there is (when weather permits) a path where visitors can walk up next to the American Falls - kind of like the Cave of the Winds, but free, and you don't get as wet.

Whirlpool State Park

Located on the American side of the Whirlpool Rapids area, the Whirlpool State Park is a hearty adventurer's place. Here, a crude cement staircase makes a long descent into the Great Gorge, down to nearly the water level of the rapids. For those who don't wish to make the difficult descent, there is still the perfect place for picnics and play on the upper level, with great views of the whirlpool and rapids.

The American Side of Niagara Falls, An Overlooked Gem

How To Feel Tremendously Sexy In Bed - Make Them Beg For More And Become Absolutely Stunning

When was the last time you looked at yourself in the mirror naked and felt sexy? Well this is a problem most people in our society go through when it comes to feeling sexy and good about themselves. We all see those sexy models on TV and always wish that we looked like them some day. The fact is that why cant you look like them? What is it about you what makes you feel ashamed about your body? Do you know what you can become sexy within a matter of a few days if you just make small adjustments with your body? Read on to discover how to feel tremendously sexy in bed and achieve mind blowing results.

Start shaving- Do you know that hair does not look good on almost any human body? This is something which most people tend to overlook. Have you ever seen any model who is hairy? Well you see hair affects your overall look in a big way therefore it is very important to start with shaving first. The chest, underarms, pubic hair etc. You would see an instant change in your body just by taking off that extra chunk of ugly hair which you didn't even bother about before.

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Built abs- Well you might not have time to build your whole body or even work out but you can always work out 5 minutes a day only on your abs. You see your abs are one of the most sexiest part of your body and women do want a guy with rock solid ab muscles.

How To Feel Tremendously Sexy In Bed - Make Them Beg For More And Become Absolutely Stunning

Penis enlargement- Well another best way to become extremely sexy in best is to have a big tool. You see not all men are blessed with a big penis but it does take you a long way when it comes to feeling and being sexy in bed. There are several ways to enlarge your penis even using natural home exercises which are available all over the place. As your penis is something which would matter a lot to any woman who gets into bed with you.

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How To Feel Tremendously Sexy In Bed - Make Them Beg For More And Become Absolutely Stunning

Are Dealer Demo Models Really Good Deals?

Cars are expensive no surprise there. If you have been a smart shopper, you have shopped auto loan quotes and know how much you can spend. You want to get the most car that those auto loan quotes will buy so it's easy to be tempted when a car salesmen pushes a demo car at a discount because it has 5000 miles on it.

Salesmen Push Products for a Reason

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Did you know steak restaurants often lose money on steak dinners? That's why the waiter always suggests appetizers, drinks and dessert. He's not just trying to increase his tip. The manager knows these are high-profit items and tells the staff to push them.

Are Dealer Demo Models Really Good Deals?

This isn't a big deal when it's about a piece of pie. However, it's a different story when you have ,000 auto loan quotes riding on it.

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Demo models are new cars with high mileage. It could be because the sales manager drove it for a few months or perhaps a customer bought it but the financing fell through. In most states the definition of a "used" car is one that has had a title, so both these cases are technically new cars even with thousands of miles.

Demos May Have Hidden Problems

A demo is a used car no matter what they call it. If you buy one, use caution. Mileage puts wear and tear on the car and many demos don't get proper maintenance. Most new cars have scheduled oil changes at 1,000 and 5,000 miles. Many demos skip this maintenance because the driver knows he isn't keeping the car.

Ask the dealer for documentation proving the maintenance schedule has been followed. If the car is due for additional maintenance, insist that it be done before you sign. Don't fall for promises of free service later.

Sometimes the car has been in a collision. Before buying any used car you should pull an accident history on it. Spending a few dollars now can reveal unseen damage from an accident the salesman "forgot" to tell you about.

Price Demos Like Used Cars

Any car loses ,000 in price the instant it is used so if the car is less than six months old deduct that amount from MSRP. If older than six months, instead deduct 20% because that is how much cars depreciate in their first year. For a ,000 MSRP that means ,000 if it's less than six months old or ,000 if older than six months.

Then deduct

With this pricing formula and pre-approved auto loan quotes, car buyers have a very strong negotiating position. That strength, not the salesman's claims, is what makes a demo a good deal.

.15 per mile. This amount is the absolute maximum you should be willing to pay. If they want more, then it's not a good deal.

Are Dealer Demo Models Really Good Deals?

Tips for Sharing a Romantic Evening with Your Man

Tips for Sharing a Romantic Evening with Your Man

If your search for a perfect match has finally found its destination, you have no time to waste for waiting initialization from his side. Every woman has a picture of man, she wants to get involved with physically as well as spiritually. If you are sure that the man you are dating with fits every frame of your imagination, it is right time to learn tips for seducing men.

Before You Plan a Romantic Evening

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If you feel like getting naughty with your man, you have to learn some facts about him. For instance, you need to learn about his flavors with respect to clothes, colors, perfumes, hairstyles, and type of make up worn by a woman. By keeping yourself informed on all these fronts, you can make concrete preparations to start with the game of seduction.

Tips for Dressing Up

If you want to seduce men with your physical statistics, you need to work out in order to bring your prominent features in shape. There is nothing wrong in wearing exposing clothes with sleeveless designs and open backs. Remember! Every man has appetite for your feminine skin and thus, you can dish it up for your man to relish on it. If you really want to extract sexual satisfaction from romantic evening with man, you have to bring out most sexual aspects of your personality.

Reveal Your Private Area

If you feel that the man in front of you is getting aroused, you can overpower his thought process by exposing most sensitive areas of your body. For instance, you can allow him to have a glance at your cleavage. You can seduce men by sitting in the posture to reveal your inner thighs and make sure that this movement leaves an evil impact on your man.

Sending Some Last Signals

If the situation has arrived that you can see sexual desires waving in his eyes, you need to employ tips for seducing men to send some informative signals about your willingness to participate in the game. For instance, you can bite your lips with your teeth or start sucking some objects like spoon, finger or straws. This is a reliable approach to seduce men to a level from where it becomes hard for them to move back.

You may also touch your perfect match unintentionally to leave a spark in his body. It is also a good idea to take him to the dance floor and try to induce your body heat inside him. This is the point, where perfumes and revealing clothes play their role successfully. One most significant point to mention is that you have to enhance your eye contacts with him as part of techniques to seduce men. Let him understand your sexual deeds from your eyes.

When You Are Ready To Foreplay

It is said that foreplay is an igniting process for main game to flame up. Thus, you have to master in the art of playing initial stokes of this hot game of seduction. For this, you can bite his sensitive areas like ears and neck. You may also suck his fingers gently to send chills through his spines. If you like to play this game wildly, you can seek his permission to tie his hands.

Remember! It is the initial course of action, which may lead to a great night for both of you. Thus, you have to effectively utilize tips for seducing men to earn maximum pleasure out of your romantic evening.

Tips for Sharing a Romantic Evening with Your Man

33 Travel Safety Tips

Traveling to unfamiliar destinations can bring to you the sort of troubles you do not want to experience while on the road namely: robbery, rape, or murder. Tourists often fall prey to perpetrators because they do not prepare properly before embarking on a trip. Let's examine some things you should do to prevent your travels from becoming a tragedy:

1. Never list your home address on the luggage tag. If on business, put the company's address on the tag; if visiting friends you can list their address. Use covered luggage tags as well.

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2. Stay with your luggage until the luggage is checked. If you must put your bag down, keep one foot on the handle.

33 Travel Safety Tips

3. Carry important papers with you; NEVER check anything that you simply cannot afford to lose. Photocopy your passport, driver's license and credit cards.

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4. Bring a small flashlight. You never know when you'll suddenly be "in the dark" and find yourself in unfamiliar surroundings. At night, keep your flashlight by your bed.

5. Make sure that your prescription medicines are filled properly and labeled accurately. In some countries certain prescription medicines are forbidden.

6. Never wear anything that projects affluence. No gold chains, expensive watches and rings, luggage, or other paraphernalia should be in easy view. Better yet: leave your jewelry at home.

7. If possible travel with only one or two credit cards.

8. Women particularly should never accept a drink from a stranger. Keep an eye on your drink at all times.

9. Vary your schedule; try not to come and go at the same time everyday.

10. Only stay in a hotel that uses cards to open room doors and make sure your room has a peephole and a deadbolt lock. Secure the chain and secure the door by pushing a rubber stop under it.

11. Stay in a room near a stairwell. Never take the elevator if a fire or smoke is detected. Always stay in a hotel where the doors enter the hallway and not directly from the outside.

12. Do not wear name tags in public.

13. Do not use unmarked taxi cabs.

14. Sit behind the driver so you can see him, but he cannot see you.

15. Pay the driver upon arriving at your destination and while you are still sitting in the vehicle.

16. If you must rent a car, rent only from a reputable company. Any operating problems that occur could signal sabotage.

17. Be aware of 'staged' car accidents meant to catch you off card.

18. Back into your parking spaces to facilitate a quick exit.

19. Park only in well lit and well traveled areas.

20. If your cell phone does not work outside of the country, consider renting one that does for the duration of your trip.

21. If detained for whatever reason by an official, ask for identification. If in doubt, tell them that you want to see his superior. Keep your emotions in check.

22. If traveling with children, bring along an updated photograph of each child in the event that you become separated from them.

23. Write your child's name and your hotel number on each card; include a close friend's or relative's contact information on the card. Give a card to each child which they will carry with them as long as you are away. Destroy once home.

24. Discuss with your family what they would do in event of an emergency while away from home, e.g. whom to call, how to contact emergency personnel, etc.

25. Do not discuss travel plans, your room number or any other personal information in public within earshot of strangers.

26. Bring along a basic first aid kit with bandages, iodine, mosquito repellant, sunscreen, alcohol packets, dramamine, pepto bismol, diarrhea medicine, etc.

27. Familiarize yourself with train and bus schedules before traveling. Have an alternate plan in place in the event your transportation plans change.

28. Do not flash your passport in public. Discreetly show important documents to officials only.

29. Consider purchasing portable alarms that emit a loud sound.

30. Watch for scams on the street. Children working with adults are notorious as pickpockets.

31. Never flash your money in public. Exchange funds with reputable and recognized exchangers only.

32. Have tips ready in advance for service personnel.

33. Consider renting an escort [security] service if traveling in areas where crime is high.

The key to safe traveling in any area is situational awareness. Distractions because of luggage, children, hotel personnel, strangers, etc. can put you at risk. Know your surroundings and stay in control of every situation.

33 Travel Safety Tips

Difference Between Journal and Ledger

Difference Between Journal and Ledger

Journal

1. Is the book of prime entry.

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2. As soon as transaction originates it is recorded in journal

3. Transactions are recorded in order of occurrence i.e. strictly in order of dates.

4. Narration (brief description) is written for each entry.

5. Ledger folio is written

6. Relevant information cannot be ascertained readily e.g. cash in hand can't be found out easily.

7. Final accounts can't be prepared directly from journal.

8. Accuracy of the books can't be tested.

9. Debit and credit amounts of a transaction are recorded in adjacent columns.

10. Journal has two columns one for debit amount another for credit amount.

11. Journal is not balanced.

12. With the computerization of accounting journal may not be used for routine transactions like receipts, purchases, sales etc

Ledger

1. Is the book of final entry.

2. Transactions are posted in the ledger after the same have been recorded in the journal.

3. Transactions are classified according to the nature and are grouped in the concerned accounts.

4. Narration is not required.

5. Folio of the journal or sub-journal is written.

6. Since transactions of particular nature are grouped at one place therefore relevant information can be ascertained.

7. Ledger is the basis of preparing final accounts.

8. Accuracy of the books is tested by means of list of balances.

9. Debit and credit amounts of a transaction are recorded in two different sides of two different accounts.

10. Ledger has two sides: left side is debit side right side is credit side.

11. Every account in the ledger is balanced at appropriate time.

12. Ledger cannot be avoided. However it may be loose leaf ledger or a computerized ledger. But ledger is a must.

Difference Between Journal and Ledger

How to Make Your Bed Like a Top Class Hotel

How to Make Your Bed Like a Top Class Hotel

Getting into a smooth clean comfortable bed is one of the joys of staying in a top class hotel. Why not recreate that experience every night at home.

1. Choose a quality mattress

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Hotels would not survive for long if their beds had the reputation for giving guests backache. A firm mattress is best. If you prefer a softer mattress add a mattress pad which molds itself to your body for comfort.

2. Keep Your Mattress in Good Condition

If you have a good mattress but it hasn't been flipped or cleaned in a while then now is a good time to do that. To clean the mattress sprinkle it liberally with baking soda (you may need more than one pot) leave for a few hours and then vacuum up the baking soda. Spray the bed with fabric freshener to freshen it up too.

Flip your mattress every few months so that it wears evenly. Mattresses are designed to last about 10 years - but not if you leave them on one side all the time.

To protect your mattress and keep it clean get a mattress cover - they are quite cheap to buy and can be laundered in the washing machine (far easier than cleaning your mattress).

3. Smooth Clean Sheets

Most hotels don't go in for fancy bedding ensembles but they always have quality sheets. These are the kind made of super fine cotton with a high thread count which feels smooth to the touch. Only quality sheets can survive the high temperatures of commercial laundries and come out looking good wash after wash.

Make sure your sheets are fresh, crisp and smooth - launder as soon as they lose their crisp fresh feel and make sure you iron them nice and smooth.

Plain white will give you the authentic hotel feeling. Colors don't survive the rigors of the hotel laundry either.

4. Plump Pillows

If your pillows have seen better days, and are stained and lumpy, replace them. If they are just a bit flat, running them through the tumble drier with a dryer sheet to freshen them and plump them up a bit may help. (Check the care instructions first). If all else fails try two pillows in one pillow sham to give a plumper look.

Pillow shams like sheets need to be smooth crisp and clean. Just imagine your cheek laying down on that cool smooth surface as you sink into a great night's sleep.

5. Duvet or Comforter

A duvet placed in a washable crisp cover to match the sheets (i.e. pure white) is all you need to keep you warm and cosy. Alternatively a crisp top sheet and comforter will do the same job.

6. Top Cover

Cover the bed with a decorative cover that you remove before you get into bed - this will mean that the cover does not need to be constantly laundered. Some hotels do not use a top cover for hygiene reasons - there is no time to launder between guests - and just leave the bed with a pure crisp white look. If that suits your room décor than that's great too.

So those are the elements that make a bed in a top class hotel so comfortable. Now all you need is someone to turn back the sheets before you get into bed and leave a chocolate on your pillow. Sweet dreams!

How to Make Your Bed Like a Top Class Hotel

Wedding Tips For the Bride

Wedding Tips For the Bride

Wedding is the most important event in one's life but the fact remains that this wedding will be the one which will give you a maximum of stress and a whole lot of sleepless nights.

The reason being that generally wedding is such a grand affair and there are so many aspects to a wedding that it will be impossible to find one such thing which you can leave to others. Yes without doubt you will need the help of others but then since it is your wedding you will have to make the maximum effort and try not to get stressed out.

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Here are some of my wedding tips so that you can enjoy the wedding planning process as opposed to having to gloomily do everything.

Timing is of essence so make sure that you start planning the wedding very early and that will mean that start planning the wedding probably a year in advance. This assumes all the more importance if you are having a destination wedding.

Wedding dresses is another thing which will take time especially the wedding dress for the bride. So start searching for a wedding dress as soon as your engagement is done and it will give you sufficient time for searching a good dress and getting the alterations done.

Next make sure that you have sent the save the date cards to all the guests and also you have finalized the guest list.

If you are planning on taking the help of a wedding planner then make sure that the wedding planner is available to you in time. Almost all the good wedding planers have booking well in advance of two years so make sure that you finalize the dates of the wedding based on the availability of the wedding planner.

Then if you are planning on having a wedding at a distant place then try to fly there at least once and see for yourself what kind of hotels are available and even if that place has wedding packages available. That is a must as the destination weddings will generally cost you a lot more. Also an important point to note is that ask for wedding coordinator at the wedding day and talk to him or her on a regular basis regarding all the arrangement to be done.

Arrive at the venue a few days earlier and that way you will be able to take care of any last minute wedding arrangements.

Wedding Tips For the Bride

How to Start Your Own Hotel Or a Resort

How to Start Your Own Hotel Or a Resort

Starting or Building a Hotel or a Resort is different from other Real Estate Development, due to the amount of capital investment involved, time required to complete the project and the number of specialties and processes involved.

Hotel Development involves careful planning and coordination of various aspects, ranging from the Selection of Land (which can either be purchased or leased) to the final Grand Opening of the Hotel.

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Conducting Market Feasibility study and projecting the financial viability of the project is very important to ensure if the project can really generate expected return on investment (ROI).

Formulation a well prepared Business Plan plays a vital role in giving the right direction to the business and also in convincing potential investors, to raise finance from different sources, for Hotel Development, Construction and Operations.

Another important aspect is to contemplate, if the hotel can be run and managed on its own, under its own banner, or is it beneficial to have a Franchise or a Hotel Management Agreement/Contract with a reputed Hotel Operator and the benefits/drawbacks associated with it.

This is followed by getting the whole Project Team on board and formulating and developing a concept, which uniquely identifies the property in the target market and to finally get the preliminary sketches and drawings done for the project.

Hotel Development and Construction process involves various Approvals, Permits and Licences at various stages of the project: before, during and after Hotel Development and Construction.

Next step is designing the various Front and back house areas of the proposed Hotel, including Hotel Exterior, Hotel Entrance, Lobby, Guest Floors and Guest Rooms, Food and Beverage Outlets, Kitchen, Laundry, Technical Areas, Swimming Pool, Spa and other Front and Back of House Areas.

That's only half way through, which is followed by Hotel Project Cost Estimate, to stay with in Budgets, which subsequently leads to Hotel Construction Scheduling and Planning, to the actual Hotel Project Management.

The whole construction process ends with the handing over of the Project to the Operations Team from the Projects Team, after the clearance of Punch /Snag List.

Selection, Procurement and Installation of various Furniture's, Fixtures and Equipment (FF&E) for various departments of the hotel is very important too.

Another important aspect is to apply for and get the relevant Star Classification for the Hotel.

Then, its time for the Hotel Pre Opening process of actually getting the Hotel Management and the Operations Team on board.

Hotel Pre opening process involves conducting Staff Training, starting the Marketing and Promotional activity of the Hotel, Formulating Systems and Procedures, Conducting Trial runs and to get all the Operational Supplies and Equipment (OS&E) ready, for smooth operations.

Then, finally, there you go: Hotel Soft Opening before the actual Grand Opening. Soft opening is always recommended before the actual Grand opening, to correct any deficiencies in the systems and processes, before the hotel finally opens, fully.

Well, that's only when the real challenge starts for the Hotel Owners and the Management, to rightly position the hotel in the target market, create product awareness, setting and maintaining standards, and finally the all important aspect of realizing the expected return on investment through good Gross Operating Profit (GOP), by the right mix of good occupancy and high average daily rate (ADR) and at the same time optimizing the revenue from Food and Beverage Outlets, Conference, Weddings and Banquets.

This is just a gist of the whole process. Detailed information on Hotel Development, Construction and Project Management can be found at:

How to Start Your Own Hotel Or a Resort

Top 10 Travel Tips To Help You Book A Dirt Cheap Flight

Top 10 Travel Tips To Help You Book A Dirt Cheap Flight

Smart travelers don't sit in a travel agents office to plan their vacations anymore, they go to travel websites to find discount airfare deals and book their own cheap flights. Airline carriers are at war and smart consumers who know the secrets to finding great online travel deals, can take advantage of this instability and save hundreds on their plane tickets.

Despite what you may have heard, tickets on flights are not sold at a fixed rate. Most airlines have a complex grading system in place for ticket prices. They have a set number of seats they must fill for a certain price and a second block of seats they will let go for a slightly cheaper ticket price and third set of seats for a another discounted ticket price. So, at any given time when you try to buy online airline tickets, you could come up with a number of different prices.

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The secret to dirt cheap airfare, is knowing exactly when, where and how to buy the tickets. Timing is everything when it comes to finding cheap airfare. Should you buy your tickets one, two or six months before your desired departure date? Will you save more by purchasing round trip tickets or one way flights? Should you travel on or off season, and exactly when are the popular flight travel seasons? And finally, should you buy your plane tickets through a discount travel site, or through a popular travel search directory like Expedia or Travelocity?

Your first tip to find cheap airfare is to check out several travel directories that offer price results for all the major airlines so that you can compare ticket prices at a glance. My favorites are Expedia.com for their consistently low flight price quotes and easy two click price checks, Cheaptickets,com for their large inventory of cheap airfare selections and sidestep.com for their huge selection of customized flight results. As a traveler you need to log on to these websites and get a feel for how often the prices change and bookmark them for future use.

Airlines and travel websites offer bigger discounts and cheaper airfare prices to people who book online because it saves them the overhead costs of printing and handling a paper ticket. So be sure to use the e-ticket option when purchasing your plane tickets online. Don't wait till the last minute though, the best cheap airfare prices are found about 21 days before your departure date.

The highest plane ticket prices are found 14 days or less before departure, so don't wait till the last minute to buy your ticket if you're hoping to find discount airfare. But keep in mind that many airlines give away dirt cheap plane tickets about half an hour before liftoff.

Be sure to purchase round trip tickets rather than one way, the best cheap airfare deals are usually offered to round trip travelers.

Cheap flights during the holidays can be hard to find, the secret is to fly the day of the holiday not the day before or after when flights are jam packed.

You can save even more money on airfare if your plan your vacation during the off season. Travel professionals say that the best time to book a cheap flight online is mid-January to end February, April through May, and in the fall from mid-September to mid-December.

The time of day that you book online plane tickets is important too. If you checked plane ticket prices at 6 am and then again at 6 pm on the same travel website, you'd be shocked to find that you just lost 20 or 30 bucks by waiting too long or not long enough. Another variable that is imperative to finding dirt cheap flights is, the day of the week you make your online ticket purchase. Most traveler's purchase their tickets on a Saturday or Sunday, but is that the smartest day to get dirt cheap airfare?

Top 10 Travel Tips To Help You Book A Dirt Cheap Flight

10 Top Wedding Gift Suggestions For Newly Married Couples

10 Top Wedding Gift Suggestions For Newly Married Couples

Their big day has nearly arrived and you still haven't bought the couple a wedding gift yet. Well, not to worry, here are 10 wedding gift suggestions that are a little more creative than suggesting you rush off to buy them a gift voucher for the home, garden and furniture store.

1. How about a painting. Obviously selection is according to budget. Consider romantic depictions or something special to that couple, such as a painting of where they first met. You could personalise it even further by commissioning a local artist to paint a photo of the couple.

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2. Buy them a tree. A small one. Don't laugh - think about it this way. Buy a nice tree they can plant, then nurture and grow as the years go by, just like their marriage. When they look out the window in several years time they'll be reminded of how far they've come as they see an established tree in the garden.

3. Subscription to a magazine. Maybe the newly wedded couple have just moved into a new house and needs some work doing to it. What better gift than a magazine all about how to decorate and renovate a house.

4. Are the couple into keep-fit? If so, how about buying them joint membership to a local gym for a year. It's something they can do together.

5. Something that lasts. Perhaps a bottle of vintage wine or a framed wedding invitation. The latter being more personal and memorable.

6. Do they have a digital camera? If not, then this is ideal. They'll be wanting to take a lot of photos after they get married and during the honeymoon.

7. Once they have taken all these pictures, they will want hard copies of them. It's a practical gift, but how about a colour photo printer or a docking station for the camera that allows them to print off the photos.

8. A luxury hotel room before they go on their honeymoon is another appropriate wedding gift. Just make sure they haven't already made reservations prior to you arranging this.

9. Now it's time for a couple of things not to buy the wedding couple. Don't buy them a kettle. Chances are they will have several bought for them already. I don't know how much tea you drink, but I sure don't need five kettles. Marriage may be thirsty work, but not that thirsty.

10. Arrghhh, no, not a toaster. Don't do it. I'm sure we all dream of toast after we get married, but about a dozen people will also want the newly wedded couple to enjoy perfect slices of toast in the morning. I'm sure this is a tradition, but avoid the dreaded 'wedding toaster' gift at all costs.

10 Top Wedding Gift Suggestions For Newly Married Couples

The ADDIE Model - Why Use It?

If you are new to training development and have been thinking of putting together any type of training program, it is important to know and understand the most basic training tool used by professional trainers; it is called the ADDIE model.

The ADDIE model is basically a generic, systematic, step-by-step framework used by instructional designers, developers and trainers to ensure course development and learning does not occur in a haphazard, unstructured way. It is designed to ensure:

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(1) learners will achieve the goals of the course,

The ADDIE Model - Why Use It?

(2) allows for the evaluation of learner's needs,

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(3) the design and development of training materials, and

(4) evaluation of effectiveness of the training program using processes with specific, measurable outcomes.

Background

ADDIE came about with the development of the Cold War after World War II as the United States military struggled with itself to find a way to create more effective training programs for increasingly complex subjects. The result of this struggle for increased effectiveness bore fruit in the form of Instructional Systems Design which in turn, led to the design models that are in use today. You will often hear ADDIE referred to as Instructional Systems Design (ISD), Instructional Systems Design & Development (ISDD), Systems Approach to Training (SAT) or Instructional Design (ID). Most of the current instructional design models you will find in the workplace today are variations or spin-offs of the original ADDIE model.

The Model

The literature on ADDIE estimates that there are well over 100 different ISD variations in use today, with almost all being based on the generic ADDIE model, which stands for Analysis, Design, Development, Implementation, and Evaluation; with each step or phase leading into the next as illustrated below:

Analysis ' Design ' Development ' Implementation ' Evaluation

One commonly accepted improvement to the ADDIE model that almost everyone uses whether consciously or unconsciously, is the use of what is often referred to as rapid prototyping which attempts to catch design flaws while they are still easy to fix. This is done by receiving ongoing feedback throughout all phases of the ADDIE model and making changes while moving forward.

During the Analysis phase, we define and develop as clear of an understanding of the audience's needs, constraints, existing knowledge, skills and the desired outcome of the training that we can. The Design phase endeavors to identify specific learning objectives, topic content, presentation methods and media, learner exercises and assessment criteria to be used. The Development phase creates and begins production of the learning materials to be used in the training. Implementation delivers the material by actually presenting and/or delivering the developed plan to the intended learning group or audience. After delivery, the Evaluation phase assesses the effectiveness of the topic content and training materials utilized in the training program and makes improvement changes for the next implementation or presentation. Let's take a look at each phase individually.
The Phases

The Analysis phase is the most important phase in the ADDIE model. It identifies areas requiring or needing training taking into account views of subject matter experts, the target audience, and the ultimate objectives and goals of the training.

During this phase, we define and develop as clear of an understanding of the audience's needs and constraints, existing knowledge, skills, and the desired outcome of the training as we can. It is here that we identify the learning problem, set the goals, objectives, any other relevant characteristics of the desired training, and consider the learning environment, available delivery options, and the timeline for the project.

Here are some areas that should be addressed during analysis phase:

o Who is the target audience; What is the minimum/maximum current knowledge of the participant audience? What are their characteristics? What are their special needs?

o What knowledge and skill deficiencies currently exist?

o What are the tasks currently performed by the target audience and what new skill level is required following the training.

o What are the available delivery options and methods for transferring the new skills to the workplace?

o What is the instructional setting; e.g. classroom, on-the-job, self study, etc?

o How do these skills connect to the intended audience?

o What is the timeline for project completion?

o What are the program constraints? Technological, timing and duration.

o What is going to cost to provide the training?

o Create performance measures for the tasks to be trained.

The Design phase is the systematic process of research, planning, identifying and specifying the complete design of the course objectives, lesson planning,topic content, training methodology, media, learner exercises, courseware content, and assessment criteria. Typically detailed prototypes are developed at this time, and the look, feel, design and content are determined.

During this phase, the following should be taken into account:

o The entry criteria or knowledge level the learner must demonstrate prior to training.

o Develop learning objectives for each task to be covered.

o Identify, structure and sequence the learning steps required to perform the task from easiest to most difficult.

o Based on the time allocated for the training, determine approximately how long it will take to deliver the program taking into consideration the instructor's pace, course format and mode of delivery adjusting content and format accordingly.

o Develop participant assessments, program evaluation methodology, data collection method, and reporting formats that will be use to determine mastery of the tasks to be delivered

o If possible, conduct mini knowledge presentations to validate the program will meet the designated learning requirements.

o Review implementation and evaluation costs, effort required and schedule.

The Development phase is the actual production and assembly of the materials that were developed in the design phase. At this point it is important to include whoever is responsible for which elements, time schedules, and deadlines. In this phase, all audio, video, and courseware materials are collected, prepared, created and ready to be tested.

During this phase, the following need be taken into account:

o List activities that will help the target audience learn the task.

o Select the delivery method most appropriate to the learning group.

o Develop and produce program materials, aids and instructional courseware.

o Combine the courseware into a smoothly transitioning presentation.

o Validate the material and presentation to ensure it meets all goals and objectives.

o Develop trainer guides, learner guides, job aids and participant resources as necessary.

o Prepare coaches and mentors who will be assisting with the training.

o Book venue, accommodations and travel arrangements.

o Schedule participants.

The Implementation phase is where the developed course is actually put into action, and the final product, developed based on needs and errors discovered while testing with a prototype product, is presented to the target audience.

Depending on the size of the audience and amount of time and resources allocated to this endeavor, the following considerations should be taken into account the day before or the morning of presentation day.

o Set up and prepare venue.

o The learning environment, i.e. room, is set-up and prepared prior to the arrival of the learners.

o Student registration area set when necessary with registration materials, instruction books, etc.

o Hands on equipment, computers, tools, software, etc. are in place at each station or seat. Make sure that if using a learning application, an external link, web-site or Internet connection that it is live and functioning.

o Conduct training session.

After delivery, the Evaluation phase, in a systemic process, considers feedback from the learners. The feedback gathered during this phase measures reaction, identifies what is working and not working, determines the effectiveness and quality of the delivery, and is designed to fine-tune the program. It validates whether the course satisfied its objectives and the effectiveness of the training materials used. It finds out whether the learning went as planned, and it may also uncover any obstacles that may have emerged, then, by making revisions, adjustments and corrections as needed, insures the success of the next presentation.

Use a well-designed post presentation questionnaire, evaluation and/or survey that provides for anonymous feedback if desired by the participant. Some or all of the following should be included in the evaluation:

o Was the information and/or message presented clear and understandable?

o Were the examples, illustrations, and demonstrations useful?

o Was the information presented personally relevant to the learner?

o Was the instruction interesting and, most importantly, motivating?

o How did the instruction impact the learner? If so, in what way. If not, why.

o What should be done differently?

o Of the material presented, what was most important to the learner? What was least important?

o What would the learner change, modify or adjust?

At the end of the program, collect the evaluations, review the program data, prepare and report performance results. In reviewing the program data the report should include but not be limited to the number of participant learners trained, percent of participants who passed the course, and their satisfaction with the material presented and how it was presented.

An honest evaluation of the program results at this point will yield a bountiful amount of information that can be used to perfect and insure the success of all future presentations. Use this information positively, and you will be rewarded with a superb result!

Note: Information for this article was collected from a number of sources located on the internet by searching under the criteria ADDIE.

Copyright © 2007 Chuck Castagnolo All rights reserved.

The ADDIE Model - Why Use It?

Basics Of Ethics And Morals

Throughout history, man has always struggled with the issue of right and wrong and ethics and justice. According to the dictionary, ethics is defined as "the study of the general nature of morals and of the specific moral choices to be made by the individual in his relationship with others". In simple terms, ethics provides the evaluation mechanisms and theories, based on which a particular action is adjudged as right or wrong, or as good deed or bad deed. It tries to answer the questions "why is this good?" if something is judged as good or right and "why is this bad?" if something is judged as bad or wrong.

Knowing about ethics does not mean that one will always end up doing the morally correct thing. However, it makes you more capable of explaining your actions -- like although you knew that this was wrong, you were forced to do it owing to the circumstances.

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The moral absolutism approach presumes the existence of eternal moral values and principles that are applicable at all times and at all places and circumstances. It considers that the moral quality of the action or behavior lies on the quality of the act itself (which means that something which is right is always right and something which is wrong is always wrong) irrespective of the circumstances that cause the act or the consequences that result from the act.

Basics Of Ethics And Morals

The ethical relativism approach presumes that moral values and principles are not right or wrong, but can vary with different circumstances -- moral views can vary depending on how different cultures or individuals perceive a particular action or behavior. It is a very flexible approach and considers that the moral quality of the action or behavior is based on the circumstances that cause the act or the consequences that result from the act rather than the actual act itself. For instance, an action is adjudged as right if it proves to be highly beneficial to a large number of people.

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Basics Of Ethics And Morals

We Never Danced

We Never Danced Tube. Duration : 4.33 Mins.

LOST Boone The song is "We Never Danced" by The Motels" its from the movie "made in heaven"

Keywords: lost, boone, danced, ian, somerhalder, 'we, never, danced', the, motels

Harry/Hermione - Twenty Years

Harry/Hermione - Twenty Years Tube. Duration : 3.17 Mins.

Deathly Hallows AU. After their narrow escape from Godric's Hollow, Hermione takes herself and Harry to another location that her family used to visit instead of the Forest of Dean, prolonging the search for the Sword of Gryffindor and Ron's return. The two use the muggle world to their advantage as they travel by car and hideout in seedy motels. And as they continue searching for horcruxes and the sword, Hermione starts to figure out the connection between Harry and Voldemort. Wanna reblog this vid on tumblr? Here's the link: alli6.tumblr.com So, this vid started out as just me wanting to make a vid where Harry and Hermione use their shared muggle background on the horcrux hunt...and also manip a 40 second sex scene. But anyways, I was sort of going for a Supernatural, Sam and Dean road-trip kind of theme. This vid though...I can't even begin to explain how much this vid has pissed me off. Spoiler alert: a metric fuck-ton. It's been a pain-in-the-ass, but I hope you guys enjoy it all the same! Also, I was going to add voiceovers to make certain parts a little clearer, but as you can see from the above paragraph, this vid has irritated me a bit. So, if you need any parts of the storyline clarified, feel free to ask and I'll do my best to give you an answer. And special thanks to Jennyannem for assuring me this wasn't total crap and encouraging my ass to get this monster finished :) Song: Twenty Years by Placebo

Keywords: harry, potter, hermione, granger, daniel, radcliffe, emma, watson, hhr, harmony, twenty, years, placebo

Monopoly Streets: PlayStation 3

Monopoly Streets: PlayStation 3 Tube. Duration : 1.42 Mins.

To celebrate its 75th anniversary, the world of Monopoly comes to life through a living, breathing city that you can build, own, and monopolize. MONOPOLY STREETS has everything you love about the board game, presented as a street level tour of Mr. Monopoly's fully animated world. Engage in a head-to-head race to evolve the surrounding city, accumulate the most wealth, and own it all! Play against your friends live and online on Xbox 360 and PS3! New features, such as property auctions, add new excitement to the classic play. From the cheap motels on Baltic Avenue to the luxurious Boardwalk suites, there is excitement around every corner in this remade classic.

Tags: EA, Monopoly, Hasbro, Video Games, Board Games, eavision

Hotel Designing

What is hotel design?

A discipline that takes care of the creation of a perfect ambience for the guests is widely known as hotel design. It is basically designing a place where clients touch base after tiring journeys, or a hard day's work, for which the host is paid money. Even though designing a hotel comprises of a mere 15% of the total budget, it accounts for a whopping 70%of its income. Hotel designs have come a long way from their erstwhile days, with specialized architects, builders, interior designers, contractors and suppliers pitching in their share. Today, hotel design includes building specialized buildings with the required amenities for the purpose of attracting clients, or renovating an old hotel building, or converting other structures such as palaces and forts into a hotel. But, despite there being no consensus upon the ideal hotel design, the fact remains that a good location and an efficient structure are the main ingredients of an attractive design.

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Hotel design vis a vis its functions

Hotel Designing

A hotel is divided into a number of segments some of them being, restaurants, bedrooms, suites, reception, entry lounge, laundry area etc. It is of utmost importance that the smooth functioning of one area does not interfere with that of the others. The noise or the movement of people in one area should not disturb both the people working, and the guests in other areas. For this reason, hotels are designed inside out. This ensures good functionality.

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Decide upon the theme of the hotel

Before starting to design the interiors, give a second thought to the prevalent theme that your hotel would adhere to. There are many new trends emerging in the design industry. Boil down your choice to a select few, and then zero in upon the final choice. The look can vary anywhere between grunge, international, chic, boutique, urban or classical, but since a hotel offers a formal setting; a grunge theme would be too bold a statement.

Adventure in design

Clients worldwide have become more demanding. They want aesthetically and creatively appealing designs, better technology to have everything at their fingertips, and facilities that allow them to indulge, like a good swimming pool, an in-house gym, or a relaxing spa massage, just a call away. Also, gone are the days of heavily formal designs in hotels. The new breed of adventurous designers and travelers has made the hotels rethink their set beliefs about guest service. Business travelers have also contributed towards the adventurous design trends in the hotel industry. They want to be surprised or wowed each time they walk in. The reason for a more casual ambience in hotels can also be attributed to the need of frequent travelers to feel at home. A formal setting definitely comes in the way of it.

The increased periodicity of renovations

Only a decade back, renovations would be carried out at a gap of five to seven years. The periodicity has now increased to three to five years. This has increased the workload on designers, but eased their work because of the hoteliers' enthusiasm to experiment. It has been noticed that more number of guests are looking forward to a signature restaurant, with a signature chef, and a signature menu. This has increased the possibilities in the design arena.

The hotel designer's social milieu

The social milieu from which the designer hails considerably affects the way he views the world. The emerging concept of a global citizen has seen many shun the local cultural ethnicity, while others are eager to have a taste of the same. It is therefore important to have a view of what type of guests your hotel would want to cater to, to decide upon the designer. If the hotel wants to remain seeped in the regional norms, and provide its gusts with an cultural insight, a local designer, or at least one who is familiar with the cultural background, would be the safest bet. On the other hand, if you need to project your hotel as a boutique hotel, try an international designer, who has experience in designing hotels catering to guests from the world over.

The shift in focus

Unlike some years ago, the cynosure of the guest room is no more the bed, but the bathroom. The conventional claustrophobic bathrooms are being replaced by expanded ones, with showers instead of tubs, and quality fixtures and finishes.

Including the guests' suggestions

The suggestions of the guests need to be paid heed to, if you want your design to be the finest blend of functionality and aesthetics. No other inputs hold as much importance as this one, because of the practicality involved. Also it is the guest who is the end user of the design and that makes him the best judge.

Conclusion

The demand of business and pleasure travelers is becoming more diverse. The hospitality industry needs to incorporate the upcoming trends in design to cater to their clients. It has been predicted by experts and analysts that the future will belong to hotels with colossal construction, bigger rooms and in room kitchens. Keeping the design simple yet efficient is the key.

Hotel Designing

Venice Beach California - A Day in Venice Beach

Venice Beach California - A Day in Venice Beach Tube. Duration : 4.30 Mins.

www.socalbeachmag.net www.socalbeachmag.net www.socalbeachesblog.com www.myspace.com Come check out a day in Venice Beach California on the Venice Beach boardwalk. Venice Beach is one of the most popular beaches in Los Angeles and Southern California. The boardwalk area is home to tons of boardwalk vendors, pizza shops, tattoo parlors, smoke shops and gift shops selling t-shirts, post cards and memorabelia. Check out what it is like hanging out on the Venice Beach boardwalk. For Venice Beach area hotels, motels and lodging with discount rates visit hotels.socalbeachmag.net or call 1-800-679-7707 and speak to a reservation expert

Tags: venice beach, venice beach california, venice beach boardwalk, So, Cal, Beaches, Magazine

Berlin, Germany: Adina Apartment Hotel Berlin Hauptbahnhof

Berlin, Germany: Adina Apartment Hotel Berlin Hauptbahnhof Video Clips. Duration : 3.28 Mins.

This video from Adina Apartment Hotel Berlin Hauptbahnhof inBerlin is brought to you by Eurobookings.com to make your hotel selection decision easier. Here, you can get a better idea of room types, the lobby, exterior and interior of Adina Apartment Hotel Berlin Hauptbahnhof to provide you with information before you make a reservation. Book a room here through Eurobookings.com to receive up to 75% off! www.eurobookings.com Eurobookings: Your European Hotel Specialist

Keywords: Berlin, Germany, europe, hotel booking, hotel bookings, online, European, hotel deals, affordable hotel, vacation, travel, great hotel deal, hotel, affordable deals, family friendly, hotels, eurobookings, berlin hotel, germany hotel, eurobookings.com, reservation, motel, cheap hotel deals, best hotel deals, cheap hotels, hotel deals in, discount hotel rates, hotel reservation, last minute, motels, deals last minute

Housekeeping

Housekeeping Video Clips. Duration : 3.57 Mins.

A housekeeper cleans a motel room in this one take super 8 film by Stéphane Oystryk. Produced for The 2009 One Take Super 8 Event hosted by the Winnipeg Film Group.

Tags: housekeeping, pretty grizzly, stéphane oystryk, lauren donnelly, cleaning, super 8, motel, hotel, one take, prettygrizzlypics

Panic! at the Disco - Build God, Then We'll Talk

Panic! at the Disco - Build God, Then We'll Talk Tube. Duration : 3.75 Mins.

All rights to Decaydance and Fueled By Ramen Artist: Panic! at the Disco Album: A Fever You Can't Sweat Out Year: 2005 Track: 13 It's these substandard motels on the (lalalalala) corner of 4th and Fremont Street. Appealing only because they are just that un-appealing Any practiced catholic would cross themselves upon entering. The rooms have a hint of asbestos and maybe just a dash of formaldehyde, And the habit of decomposing right before your very (lalalala) eyes. Along with the people inside What a wonderful caricature of intimacy Inside, what a wonderful caricature of intimacy Tonight tenants range from: a lawyer and a virgin Accessorizing with a rosary tucked inside her lingerie She's getting a job at the firm come Monday. The Mrs. will stay with the cheating attorney moonlighting aside, she really needs his money. Oh, wonderful caricature of intimacy. Yeah (Yeah) And not to mention, the constable, and his proposition, for that "virgin" Yes, the one the lawyer met with on "strictly business" as he said to the Mrs. Well, only hours before, after he had left, she was fixing her face in a compact. There was a terrible crash (There was a terrible crash) Between her and the badge She spilled her purse and her bag, and held a "purse" of a different kind. Along with the people inside What a wonderful caricature of intimacy Inside, what a wonderful caricature of intimacy There are no raindrops on roses and girls in white dresses. It's sleeping with roaches and taking best ...

Tags: 13, Build, God, Then, We'll, Talk, Rock, Mtal, Punkand, Stuff

Heart Attack Cost - How Costly?

Heart Attack Cost - How Costly?

With the rising cost of medical services, is it any wonder that heart attack cost is a big winner for those medical services that work in this area. But guess who the big loser is in this heart attack cost ball game? You got it... the heart attack victim.

Even with new medical procedures and breakthroughs in the treatment and repair of a heart problem, the cost has skyrocketed beyond your wildest dreams. The cost associated with an attack is not common knowledge, and until you enter the game and get up close and personal, will you learn this is one game you should have avoided.

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Your first heart attack cost, most likely will be, general ambulance service. Figure on at least 0-00 or more depending on your location.

Your second heart attack cost will be ambulance medical support, figure on an additional 0+.

Your third attack cost will be emergency room general services at your local hospital. Figure on at least 0, then professional fees for emergency room, another 0 or so. Then tack on miscellaneous supplies, 0 for laboratory tests, about 0 for EKG, plus X-ray drugs etc - for a grand total so far of about 00 for your emergency room visit.

Your fourth major attack cost will most likely be your stay in the ICU of your local hospital, until they figure out what to do with you. Figure on a day at a cost of about 0.

Now that you have the basic cost out of the way, unless you live within reach of a major medical facility with a heart specialist on staff, you are going to get a ride in a plane or helicopter. Figure on an additional 00-00 for this opportunity.

Now we are getting to the real meat of our heart cost. You have already spent about ,000 or so getting to this point. The next cost will make that seem like pocket change!

You can figure on about ,000-,000 for your stay in the heart medical center, while they discover your heart problem and try to repair your heart damage. And this does not include the surgeons cost, which can add additional thousands to your overall cost. So now your cost is over ,000. If everything goes well and your heart problem can be corrected by Coronary Angioplasty, you are left with one remaining cost, the chemical or treadmill stress test. This could add as much as ,000 more to your already growing bill.

Your minimum cost for this overall experience will be about ,000-,000! If the Coronary Angioplasty procedure cannot repair your damage and open heart surgery is needed, your heart attack cost could more than double.

By choosing foods with lower fat and cholesterol content, quitting smoking... if you do smoke, keeping your blood pressure under control, and exercising regularly, you may avoid this dangerous and costly experience... and eliminate heart attack cost for good.

Heart Attack Cost - How Costly?

Accounting Conventions and Accounting Concepts

(1) Relevance

The convention of relevance emphasizes the fact that only such information should be made available by accounting as is relevant and useful for achieving its objectives. For example, business is interested in knowing as to what has been total labor cost? It is not interested in knowing how much employees spend and what they save.

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(2) Objectivity

Accounting Conventions and Accounting Concepts

The convention of objectivity emphasizes that accounting information should be measured and expressed by the standards which are commonly acceptable. For example, stock of goods lying unsold at the end of the year should be valued as its cost price not at a higher price even if it is likely to be sold at higher price in future. Reason is that no one can be sure about the price which will prevail in future.

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(3) Feasibility

The convention of feasibility emphasizes that the time, labor and cost of analyzing accounting information should be compared vis-à-vis benefit arising out of it. For example, the cost of 'oiling and greasing' the machinery is so small that its break-up per unit produced will be meaningless and will amount to wastage of labor and time of the accounting staff.

Accounting Concepts

(1) Materiality

It refers to the relative importance of an item or event. Those who make accounting decisions continually confront the need to make judgments regarding materiality. Is this item large enough for users of the information to be influenced by it? The essence of the materiality concept is : the omission or misstatement of an item is material if, in the light of surrounding circumstances, the magnitude of the item is such that it is probable that the judgment of a reasonable person relying on the report would have been changed or influenced by the inclusion or correction of the item.

(2) Accounting period

Though accounting practice believes in continuing entity concept i.e. life of the business is perpetual but still it has to report the 'results of the activity undertaken in specific period (normally one year). Thus accounting attempts to present the gains or losses earned or suffered by the business during the period under review. Normally, it is the calendar year (1st January to 31st December) but in other cases it may be financial year (1st April to 31st March) or any other period depending upon the convenience of the business or as per the business practices in country concerned.

Due to this concept it is necessary to take into account during the accounting period, all items of revenue and expenses accruing on the date of the accounting year. The problem confronting this concept is that proper allocation should be made between capital and revenue expenditure. Otherwise the results disclosed by the financial statements will be affected.

(3) Realization

This concept emphasizes that profit should be considered only when realized. The question is at what stage profit should be deemed to have accrued? Whether at the time of receiving the order or at the time of execution of the order or at the time of receiving the cash. For answering this question the accounting is in conformity with the law (Sales of Goods Act) and recognizes the principle of law i.e. the revenue is earned only when the goods are transferred. It means that profit is deemed to have accrued when 'property in goods passes to the buyer' viz. when sales are affected.

(4) Matching

Though the business is a continuous affair yet its continuity is artificially split into several accounting years for determining its periodic results. This profit is the measure of the economic performance of a concern and as such it increases proprietor's equity. Since profit is an excess of revenue over expenditure it becomes necessary to bring together all revenues and expenses relating to the period under review. The realization and accrual concepts are essentially derived from the need of matching expenses with revenues earned during the accounting period. The earnings and expenses shown in an income statement must both refer to the same goods transferred or services rendered during the accounting period. The matching concept requires that expenses should be matched to the revenues of the appropriate accounting period. So we must determine the revenue earned during a particular accounting period and the expenses incurred to earn these revenues.

(5) Entity

According to this concept, the task of measuring income and wealth is undertaken by accounting, for an identifiable Unit or Entity: The unit or entity so identified is treated different and distinct from its owners or contributors. In law the distinction between owners and the business is drawn only in the case of joint stock companies but in accounting this distinction is made in the case of sole proprietor and partnership firm as well. For example, goods used from the stock of the business for business purposes are treated as a business expenditure but similar goods used by the proprietor i.e. owner for his personal use are treated as his drawings. Such distinction between the owner and the business unit has helped accounting in reporting profitability more objectively and fairly. It has also led to the development of "responsibility accounting" which enables us to find out the profitability of even the different sub-units of the main business.

(6) Stable Monetary Unit

Accounting presumes that the purchasing power of monetary unit, say Rupee, remains the same throughout. For example, the intrinsic worth of one Rupee is same and equal in the year 1,800 and 2,000 thus ignoring the effect of rising or falling purchasing power of monetary unit due to deflation or inflation. In spite of the fact that the assumption is unreal and the practice of ignoring changes in the value of money is now being extensively questioned, still the alternatives suggested to incorporate the changing value of money in accounting statements viz., current purchasing power method (CPP) and current cost accounting method (CCA) are in evolutionary stage. Therefore, for the time being we have to be content with the 'stable monetary unit' concept.

(7) Cost

This concept is closely related to the going concern concept. According to this, an asset is ordinarily recorded in the books at the price at which it was acquired i.e. at its cost price. This 'cost' serves the basis for the accounting of this asset during the subsequent period. This' cost' should not be confused with 'value'.

It must be remembered that as the real worth of the assets changes from time to time, it does not mean that the value of such an assets is wrongly recorded in the books. The book value of the assets as recorded do not reflect their real value. They do not signify that the values noted therein are the values for which they can be sold. Though the assets are recorded in the books at cost, in course of time, they become reduced in value on account of depreciation charges. In certain cases, only the assets like 'goodwill' when paid for will appear in the books at cost and when nothing is paid for, it will not appear even though this asset exists on name and fame created by a concern.

Therefore, the values attached to the assets in the balance sheet and the net income as shown in the Profit and Loss account cannot be said to reflect the correct measurement of the financial position of an undertaking, as they do not have any relation to the market value of the assets or their replacement values. This idea that the transactions should be recorded at cost rather than at a subjective or arbitrary value is known as Cost Concept. With the passage of time, the market value of fixed assets like land and buildings vary greatly from their cost.

These changes or variations in the value are generally ignored by the accountants and they continue to value them in the balance sheet at historical cost. The principle of valuing the fixed assets at their cost and not at market value is the underlying principle in cost concept. According to them, the current values alone will fairly represent the cost to the entity.

The cost principle is based on the principle of objectivity. The supporters of this method argue so long as the users of the financial statements have confidence in the statements, there is no necessity to change this method.

(8) Conservatism

This concept emphasizes that profit should never be overstated or anticipated. Traditionally, accounting follows the rule "anticipate no profit and provide for all possible losses. For example, the closing stock is valued at cost price or market price, whichever is lower. The effect of the above is that in case market price has come down then provide for the 'anticipated loss' but if the market price has gone up then ignore the 'anticipated profits'.

Critics point out that conservation to an excess degree will result in the creation of secret reserve. This will be quite contrary to the doctrine of disclosure. However, conservatism to a reasonable degree may not come in for criticism.

Accounting Equation

Dual concept may be stated as "for every debit, there is a credit." Every transaction should have two sided effect to the extent of same amount. This concept has resulted in Accounting Equation which states that at any point of time the assets of any entity must be equal (in monetary terms) to the total of owner's equity and outsider's liabilities. This may be expressed in the form of equation:

A-L = P

where

A stands for assets of the entity;

L stands for liabilities (outsider's claims) of the entity; and

P stands for Proprietor's claim (Capital) on the entity.

(The form of presentation of equation A-L = P is consistent with the legal interpretation of financial position. Thus it emphasizes that properly speaking the proprietary claim is the balance after providing for outsider's claims against the business from the total assets of the business).

Accounting Conventions and Accounting Concepts