วันอังคารที่ 31 มกราคม พ.ศ. 2555

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?

วันจันทร์ที่ 30 มกราคม พ.ศ. 2555

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

วันเสาร์ที่ 28 มกราคม พ.ศ. 2555

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

วันศุกร์ที่ 27 มกราคม พ.ศ. 2555

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

วันพุธที่ 25 มกราคม พ.ศ. 2555

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

วันอังคารที่ 24 มกราคม พ.ศ. 2555

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

วันจันทร์ที่ 23 มกราคม พ.ศ. 2555

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

วันอาทิตย์ที่ 22 มกราคม พ.ศ. 2555

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

วันเสาร์ที่ 21 มกราคม พ.ศ. 2555

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

วันพฤหัสบดีที่ 19 มกราคม พ.ศ. 2555

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?

วันพุธที่ 18 มกราคม พ.ศ. 2555

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

วันจันทร์ที่ 16 มกราคม พ.ศ. 2555

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

วันอาทิตย์ที่ 15 มกราคม พ.ศ. 2555

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

วันเสาร์ที่ 14 มกราคม พ.ศ. 2555

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

วันศุกร์ที่ 13 มกราคม พ.ศ. 2555

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

วันพฤหัสบดีที่ 12 มกราคม พ.ศ. 2555

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

วันพุธที่ 11 มกราคม พ.ศ. 2555

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

วันอังคารที่ 10 มกราคม พ.ศ. 2555

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

วันจันทร์ที่ 9 มกราคม พ.ศ. 2555

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

วันอาทิตย์ที่ 8 มกราคม พ.ศ. 2555

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?

วันเสาร์ที่ 7 มกราคม พ.ศ. 2555

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

วันศุกร์ที่ 6 มกราคม พ.ศ. 2555

Red Moles on Skin - How To Remove

Red Moles on Skin - How To Remove

Red skin moles can appear even in the unexposed parts of the body such as heels, genital area and armpits. Normally these appear in the face, lower and upper torso, arms and legs.

The lifespan of a red mole in the skin is around fifty years. Persons who are aged above fifty years who happens to get a growing red mole on skin should consult a dermatologist since it is not normal anymore.

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Red moles on skin are normal and they should not have any other colours in it. If the red moles retains their shape of 6 mm without becoming bigger or if they do not have any round or oval border around them then we can safely ignore them. If it is exposed constantly to sun then their behaviour changes and might become a cancer threat. Avoid scratching the red moles on skin since it might cause irritation and subsequently lead to melanoma.

As early as possible efforts should be made to check whether the red moles in the skin changes in size or colour. For an effective cure, early detection is very important. Since melanoma is a skin cancer and once it metastasizes, the spread to other parts of the body could not be stopped and it might even lead to death.

There are some natural certified organic treatment which tries to eliminate moles without scarring, tissue damage, or surgery. One among them is Nevi No More, which is produced from essential oils, and plant extracts organically grown.

The active constituents of this medicine claims to eradicate and defeat melanomas and moles. The manufacturers claim that results can be seen within a couple of days and once they are eliminated, there is no reported incidence of recurrence on the skin.

Any organic treatment should not contain any chemicals such as herbicides or fertilizers.

When this medicine is applied on the skin to treat the mole, nourishment is provided to the skin. Since these medicines are by nature lipophilic, it gets absorbed in the blood stream.


Whenever a product is described as hundred percent natural but not containing the word "organic" it implies the inclusion of toxins such as pesticides or chemicals in the products. Care should be taken to avoid such products. They may harm the skin in the long run. There will be further health complications and hey might fail therapeutically. Medicines, which are organic and have sufficient pharmaceutical strength, will be effective to cure the problem. Care should be taken before applying medicines for red moles on skin.


Red Moles on Skin - How To Remove

วันพฤหัสบดีที่ 5 มกราคม พ.ศ. 2555

Home Business Record Keeping - Income and Expense

So you've set up the basics - separate checking account, month end bank statement and duplicate checks (see "Home Business Record Keeping - The Simple Way" article for more details) - now how do keep your records? Let's start with expenses.

Use either a file folder or a large envelope. Write "Daily Expenses" on it. Every time you order something through the internet; print out your receipt and stick it in "Daily Expenses". If you go to your local office supply store, as soon as you get home, put your receipt in the folder.

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Also set up either an excel spreadsheet or buy the old fashion spreadsheets at your office supply store. They may be old but they work just as well. You'll be recording your expenses daily and totaling your columns at the end of the month.

Home Business Record Keeping - Income and Expense

At the top left corner of your spreadsheet, write the month and year. Down the left side, you'll record the date of the expense and whom you paid. Use separate columns. For example: 05/15/2006 Media Marketing, Inc.

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Across the top of the page, you'll list your expense categories starting with column 4 if you are using an Excel spreadsheet. Since you are running a home based business and you are a sole proprietor, we are assuming you do not have any payroll. How you pay yourself will be covered in another article.

Write the following categories in your top columns. It's helpful to list them from left to right with left being the most used category. Let's say you begin with Advertising. Then add the following categories (not necessarily in this order): Office Expense, Utilities, Phone, Vehicle Expense, Contributions, Meals/Entertainment, Travel, Taxes, Licenses and Permits, Bank Fees, Credit Card Fees, Legal/Accounting. Skip a few columns and at the far right list your next to last column as Income. List you last column as Total.

Now at the end of the day pull out your receipts and log in your expenses.



What about the good stuff? Your profit! If you are using a credit card service, PayPal or another online processor, you should be able to log online to check you daily balance. If they don't post transactions until the following day, just post it the next morning on your spreadsheet. If you receive checks in the mail, record the total amount of deposit. So at the end of day or the next morning write the date, "Income" and the total of monies received. And as always, keep copies of your records. Make copies of your deposit slips and print out your online processor statements monthly.

And that's the basic information you need to set up your expense and income report. If you are very familiar with software such as Microsoft Money or QuickBooks, go ahead and use them. Unfortunately, many entrepreneurs buy the software and post expense (or what they think are expenses) into categories that may not be correct. When your Accountant has to straighten out these entries it takes his or her office time and that means more cost to you.

That's why a simple system, such as above, will save you time and money in the long run.




Home Business Record Keeping - Income and Expense

วันพุธที่ 4 มกราคม พ.ศ. 2555

A Model's Food Diary - A Sneak Preview of What Those Catwalk Hotties Eat

A Model's Food Diary - A Sneak Preview of What Those Catwalk Hotties Eat

The Foods that most catwalk model or commercial models eat are not special, not even super expensive. They are the same foods that most people choose to eat, or choose not to eat. Only that, super models know what their body needs... and feed only what their body needs. Beyond that, supermodels know that they should not eat more.

If you take a sneak preview of their food diary, you would likely agree with me that their choices of foods are available to everyone who wants to have a body like the super models. To be effective in eating foods that are allowed within the diet, having a food diary can be of good help. It gives insight to the dieter on the food choices that they make. Food Diary can be a strong foundation of learning what foods should be eaten and how they affect our body.

Motel Finder

Here's a sneak preview of a model's food diary:

Beverages
1. Green tea. The caffeine in green tea aids in losing weight
2. Water. A wise supermodel knows that her body relies on water for slimming down.
3. Skimmed milk or low-fat milk
4. Black tea
5. Coffee
6. Peppermint tea
7. Iced skimmed latte
8. White wine
9. Berry extract
10. Aloe Juice
11. Chlorophyll

Desserts
1. Yogurt
2. Fruits such as watermelon, banana, grape, tomato, cranberry, blueberry and apple and olive

Snacks
1. Omelet of Egg white, tomato and spinach and goat cheese
2. Multi-grain toast
3. Steamed asparagus

Major meal
1. Cereals (for breakfast) with flaxseeds or crackers
2. A bowl of Lobster bisque
3. 2 pieces Gyoza
4. One piece scallop and spicy scallop roll and Clinton roll
5. Sushi
6. Turkey meatloaf with Brussels sprouts and mashed sweet potato
7. Pork tenderloin
8. Protein shakes with peanut butter and spirulina
9. Branzino combined with wilted kale and fava beans
10. Milanese eggs



A Model's Food Diary - A Sneak Preview of What Those Catwalk Hotties Eat

วันอังคารที่ 3 มกราคม พ.ศ. 2555

Debt Cures Review - Is Kevin Trudeau's Latest Book A Scam?

Debt Cures Review - Is Kevin Trudeau's Latest Book A Scam?

Anyone staying up late at night has probably seen an infomercial promoting one of Kevin Trudeau's latest "cures" books - weight loss cure and natural cures. I saw the infomercial for his latest one, Debt Cures, and wanted to see what it was about. This article will highlight my experience with ordering Debt Cure$.

Love him or hate him, Kevin Trudeau pushes people's buttons and gets them talking. Type in the title of one of his books and you'll see several complaints about his practices and then you'll also see some people praise his books.

Motel Search

So I was skeptical about this new book and wanted to offer a review.

I do not like ordering on the phone because the people on the other line have to try and sell you stuff related to the product you are purchasing because it is their job but when I ordered Debt Cures online I can imagine how bad it was for the people who have to call in.

The book sells for .95 and .95 shipping and handling. Why so much for shipping and handling? Amazon can give you free shipping for orders over so why does this book cost so much to ship?

On the website, debtcures.com, it says due to higher shipping costs, higher fuel costs and inflation that they have to charge higher shipping and handling costs.

Alright fine. So after I order the book, I expect to be upsold a few other items. And I was not let down. On the website, Kevin Trudeau tried to sell me 5 additional products that if you bought would add over 0 to your order. That to me does not sound like a way to get out of debt. Not off to a good start.

Two weeks later the book arrives in a small box just like in one of the boxes you get from Amazon when you order some books.


The infomercial states that you'll learn stuff that has never been revealed before anywhere else about the credit and lending industry. After just reading the first 2 chapters I would have to disagree. Most of the stuff he wrote about is available for free online.

One of the main points of the first two chapters is that the banks, credit card companies, and the federal government are all in cahoots to try and keep you and me in debt so we can keep making them rich. This part is true. The credit card companies love it when you just make the minimum payments on your bills. They do not want you to get out of debt. They especially like it when you miss your payment or go over the limit so they can assess a hefty fee and even raise your interest rate.

This is all true and can be read about on many credit related websites.

He talks about the practices of the banks and credit card companies and how the government lets them get away with charging high interest rates and fees because they contribute money to their campaigns. Reading these chapter will get you mad if you are not already at how much debt you have and how the lenders try and squeeze more money out of you.

Chapters 4 and 5 are where Kevin Trudeau starts to deliver on his Debt Cures promises. He offers actionable points on how to eliminate your debt, negotiate your debt down and reduce your interest rates. Some of this is also available online elsewhere but in the folksy way that Kevin talks, he makes it easy to understand and easy to take action by providing examples of what to do and say.

If you have a few thousand dollars and debt and use one of these methods to lower the amount you have to pay then the cost of the book is already paid for even if you are overcharged for shipping and handling.

In a follow up article, I will cover the remaining chapters of the book and point out the remaining good and not so good points.

Debt Cures has a passing vote so far even though Mr. Trudeau has a less than stellar reputation. But do no let that get in the way of getting help with your debt problems. This book and others like it can provide practical solutions to lowering what you owe and getting you out of the many burdens debt can put you in.


Debt Cures Review - Is Kevin Trudeau's Latest Book A Scam?

วันจันทร์ที่ 2 มกราคม พ.ศ. 2555

Top 3 Chicago O'Hare Airport Hotels With Park and Fly Packages

Top 3 Chicago O'Hare Airport Hotels With Park and Fly Packages

Parking at Chicago's O'Hare Airport can be a hassle to say the least. What I have learned from many past experiences is leave the driving into the airport for someone else. Since I don't live close to the airport, I have learned to use what is known as the park and fly hotel.

The park and fly hotel usually offers parking up to 15 days and a free shuttle ride to and from the airport, not to mention a 1 night stay at the hotel with all the amenities included. With that in mind we will list the top 3 hotels near Chicago O'Hare Airport offering park and fly packages, with the lowest priced deals first for those on a budget. These deals often cost less than the price of airport parking alone.

Motel Finder

The Ramada O'Hare Airport is about 6 miles from O'Hare and offers a great park stay fly package starting at just for up to 4 people and 14 days parking. This has to be one of the best deals in the country. Costing far less than parking at O'Hare and you get to stay at the hotel for 1 night before or after your trip. Definitely a good deal for the money, even if you don't stay the night. The LaQuinta Inn and Suites Near O'Hare Airport had the next best deal at only for 2 people and up to 14 days parking. They have their airport shuttles running every hour on the hour and are located just 7 miles from the airport. Not being right next to the airport can be a blessing if you're a light sleeper, no noisy airplanes flying over all night. Conveniently located in Elk Grove Village just north of O'Hare, this is a nice hotel and you will get a good nights rest knowing how much you are saving over airport parking alone. Radisson Hotel at O'Hare Airport is for those who want to be closer to the airport. Located just 2 miles from O'Hare, this park and fly package deal will only set you back about 9 for 7 days parking, with free shuttles running every 30 minutes, 24 hours a day. This is a top notch hotel for the price, and close to the airport. Other hotels this close to the airport will cost almost twice as much as this deal.

So as you can see, staying at one of these park and fly hotels is completely within your reach, especially if you have to park at O'Hare anyway. Often costing less than airport parking alone, these could fit right into your travel budget, and maybe even save you some time and money in the long run.



Top 3 Chicago O'Hare Airport Hotels With Park and Fly Packages

วันอาทิตย์ที่ 1 มกราคม พ.ศ. 2555

World Ventures: RMD Incentive Trip

World Ventures: RMD Incentive Trip Tube. Duration : 2.72 Mins.


In November of 2008 WorldVentures took all of our Regional Marketing Directors, National Marketing Directors, and International Marketing Directors to the absolutely incredible Iberostar Grand Paraiso in Playa Del Carmen, Mexico. It was an unforgettable five day and four night DreamTrip, but unlike the normal DreamTrips WorldVentures markets, this one was all expenses paid! It was a phenomenal vacation and we made some unbelievable memories. When it comes to putting together vacations, WorldVentures doesn't mess around. How would you like to join us for the next WorldVentures RMD Trip? It's going to be ridiculous. And as you'll see from the video, all the WorldVentures leaders agree, "You. Should. Be. Here!" More info: bteam.worldventures.biz

Keywords: worldventures, 4 Minute Presentation, Napkin Presentation, World Ventures, ytb, ytb travel, ytb presentation, opportunity, home based busines, online business, travel industry, hotels, motels, cruises, MLM, network marketing, educational, Traverus, rovia, dream trip, rmd, rmd trip, Travel, Pays, Me