PURCHASE BEST PRICE OLYMPUS TG-320 14 MP TOUGH SERIES CAMERA WITH 3.6X OPTICAL ZOOM (BLUE)

Purchase best price Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue). Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) Outlet Offer deals from more than 10,000 products in stores, updated daily. Great source for deals. You can find the details about Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) here that you won’t find in other online stores. Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) Best Buy, Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) Price cheap, Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) Best price offer, How to get cheap Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) best buy, with great offers, you have to compare prices read reviews theOlympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue)to see how they satisfied for this product before decide to purchase it. Get Olympus TG-320 14 MP Tough Series Camera with 3.6x Optical Zoom (Blue) save price offers and free shipping deal NOW!

WHERE CAN I BUY PANASONIC LUMIX DMC-FZ200 12.1 MP DIGITAL CAMERA WITH CMOS SENSOR AND 24X OPTICAL ZOOM – BLACK

Where to buy best Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black. Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black Super Cheap deals from more than 10,000 products in stores, updated daily. Great source for deals. You can find the details about Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black here that you won’t find in other online stores. Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black Best Buy, Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black Price cheap, Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black Best price offer, How to get cheap Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black best buy, with good offers, you have to compare prices read reviews the Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Blackto see how they satisfied for this product before decide to purchase it. Get Panasonic Lumix DMC-FZ200 12.1 MP Digital Camera with CMOS Sensor and 24x Optical Zoom – Black great price offers and free shipping deal NOW!

How to Sell Stocks

Everyone who invests in the stock market whether you are doing the trading yourself or simply letting a firm handle your portfolio is going to at some point and time have to sell stocks and knowing how to sell stocks is an essential part of being able manage investments properly.

The first thing to knowing how to sell stocks is going to be to know that whether you are trading yourself online or using a brokerage you are going to pay a commission. In order to maximize your profits you are going to want to look for a good quality brokerage firm or site that has the lowest commission rates. Commission rates happen when you sell stock so you are going to have to take that into consideration.

Consider options such as DRIPs or direct reinvestment programs if you want to avoid commissions altogether when selling stocks. Most people do not realize when looking into how to sell stocks that you can actually sell stocks to friends, family even co workers and since you are selling them directly you do not need to pay a commission for them.

How to Sell Stocks

Look into discount services. These are not full service brokerage houses and they do charge a commission but it is not going to be as high as larger name or full service locations and you can still get great service.

Just as with any other aspect of investing know the market and know what alters it, by knowing this you can know when the best time to sell a stock will be. You can often find out well in advance of any market activity about things that may actually have an affect on the stocks you hold. This means keeping an eye on the areas of interest that pertain to the stocks that you hold. However, this can assist you when learning how to sell stocks in a way that will maximize the return to you.

The type of stock also has an affect on it when it comes time to sell. Just as with anything that is purchased or sold there are times when certain types of stocks are going to be easier to sell than others and this is also something to take into consideration. There are also certain times of the year where certain types of stocks are going to sell better. Knowing this information is essential in order to make the most of your trades and sales.

Selling stocks can provide you with a significant amount of return and benefits if you know what drives the market, what the trends are, when is the best time to sell and what types of stocks are more popular at a particular time. You also need to consider brokerage fees and commissions which come in at the time of sale and look for a firm or company that is going to provide you with the best service for the least amount of commission. There are discount brokerages that supply excellent service at discounted rates, there are DRIPs and there is also the option to do a personal sale rather than go through the brokerage houses. All of these things need to be considered when selling stocks.

How to Sell Stocks
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Read about how you can use Penny Stock Tips to earn thousands of dollars. Learn How To Buy Penny Stocks, it is the fastest way to make tons of money.

How to Calculate the Intrinsic Value of Stocks Like Warren Buffett

One of the most sought after calculations in all of investing is Warren Buffett's intrinsic value formula. Although it may seem elusive to most, for anyone that's studied Buffett's Columbia Business Professor, Benjamin Graham, the calculation becomes more obvious. Remember the intrinsic value formula that Buffett uses is an embellishment of Graham's ideas and fundamentals.

One of the most amazing things about Benjamin Graham is that he actually felt bonds where safer and more probable of an investments than stocks. Buffett would strongly disagree with that today due to high inflation rates (a whole different topic), but this is important to understand in order to understanding Buffett's method for valuing equities (stocks).

When we look at Buffett's definition of intrinsic value, we know he's quoted as saying that the intrinsic value is simply the discounted value of the future cash flows of a company. So what the heck does that mean?

How to Calculate the Intrinsic Value of Stocks Like Warren Buffett

Well, before we can understand that definition, we must first understand how a bond is valued. When a bond is issued, it is placed on the market at a par value (or face value). In most cases this par value is ,000. Once that bond is on the market, the issuer then pays a semi annual (in most cases) coupon to the bond holder. These coupon payments are based on a rate that was established when the bond was initially issued. For example, if the coupon rate was 5%, then a bond holder would receive two annual coupon payments of - totaling a year. These coupon payments will continue to be paid until the bond matures. Some bonds mature in a year while other mature in 30 years. Regardless of the term, once the bond matures, the par value is repaid to the holder of the bond. If you were to value this security, the value is completely based on those key factors. For example, what is the coupon rate, how long will I receive those coupons, and how much of a par value will I receive when the bond matures.

Now you might be wondering why I described all that information about bonds when I'm writing an article about Warren Buffett's intrinsic Value Calculation? Well the answer is quite simple. Buffet values stocks the same way he values bonds!

You see, if you were going to calculate the market value of a bond, you'd simply plug the inputs of the terms listed above into a bond's market value calculator and crunch the numbers. When dealing with a stock, it's no different. Think about it. When Buffett says he discounts the future value of the cash flows, what he's actually doing is summing the dividends he expects to receive (just like the coupons from a bond), and he estimates the future book value of the business (just like the par value of a bond). By estimating these future cash flows from the key terms mentioned in the previous sentence, he's able to discount that money back to the present day value using a respectable rate of return.

Now this is the part that often confuses people - discounting future cash flows. In order to understand this step, you must understand the time value of money. We know that money paid in the future has a different value then money in our hands today. As a result, a discount must be applied (just like a bond). The discount rate is often a hotly debated issue for investors, but for Buffett it's quite simple. To start, he discounts his future cash flows by a ten year federal note because it provides him a relative comparison to a zero risk investment. He does this to start so he knows how much risk he's assuming with the potential pick. After that figure is established, Buffett then discounts the future cash flows at a rate that forces the intrinsic value to equal the current market price of the stock. This is the part of the process that might confuse many, but it's the most important part. By doing this, Buffett is able to immediately see the return he can expect from any given stock pick.

Although a lot of the future cash flows that Buffett estimates aren't concrete numbers, he often mitigates this risk by picking nice, stable companies.

How to Calculate the Intrinsic Value of Stocks Like Warren Buffett
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Although this article is a fast and furious overview of Buffett's method for calculating the intrinsic value of stocks, you can learn a lot more from this video link. The video describes in detail the information contained in this article for summing the future cash flows and how to discount them using a calculator. The link also provides a free discount calculator for you to use on any of your stock picks.

The Reasons Agriculture is Important

Why is agriculture important? The concept of 'food security' is fundamentally important, and for that reason, agriculture is important. The task of feeding its people has been perhaps the first priority of its rulers throughout history. As such, agriculture is considered to be the very basis of political and social stability of a nation since times immemorial.

Moreover, the agricultural sector plays an important role in the sphere of providing large scale employment to people. Large and moderately large farms employ workers to undertake the various jobs relating to cultivation of crops and care of farm animals. In most of the countries of the world, agriculture still remains the biggest sector responsible for the employing and feeding a large percentage of the population.

Agriculture is also important from the point of view of appraising the standard of a country's development, based on the competence of its farmers. Poorly trained farmers cannot apply the advanced methods and new technologies. The prominence of science and technology in the development of agriculture is quite clear from the words of Deng Xiaoping -

The Reasons Agriculture is Important

The development of agriculture depends first on policy, and second on science. There is neither any limit to developments in science and technology, nor to the role that they can play in the field of agricultural growth'.

Though agriculture often plays a contributory role in the 'Gross Domestic Product' - GDP - of most countries, it nevertheless requires a substantial boost from both the local and the international community.

Agriculture is traditionally based on bulk manufacturing. Harvesting is done once a season, most of the times, and stocked and used later. In fact, some thinkers opine that people have begun to adopt 'batch processing' and 'stocking' in manufacturing, as a result of the practices from agricultural thinking. Before industrialization, people with the biggest stocks of food and other supplies were considered more stable, and they were able to face challenges of nature without having to starve.

So important is the role of agriculture that new concepts keep 'cropping up' to give the traditional activity a modern turn. One such new concept the world is raving about these days is - the importance of 'organic farming'. There is evidence that, apart from their numerous other benefits, organic farms are more sustainable and environmentally sound, giving agriculture a new dimension.

The importance of agricultural practices was further established when 'Organic food' began as a small movement decades ago, with gardeners and farmers rejecting the use of conventional non-organic practices. With the growth of the Organic food market now outpacing much of the food industry, many big companies have ventured into it. With the emergence of multi-national companies, and with the creation of a legal certification framework such as the Soil Association, there is every doubt that the very definition of organic food will change, making it more of a commercial activity than ever before!

In fact, modern agriculture has already undergone a sea-change from the ancient times. Today, the importance of agriculture lies in the fact that it is practiced both for subsistence as well as commercial reasons!

The Reasons Agriculture is Important
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Christopher Schwebius is an entrepreneur who seeks out sharply defined, specifically focused topics to research. Upon finishing his research he provides relevant, un-biased information to his readers based on his discoveries and/or personal experiences. One of his latest ongoing projects can be viewed at http://www.whyisagricultureimportant.com

Professional Corporations - Advantages and Disadvantages

What is a professional corporation(PC)?

A PC is a corporation owned and operated by one or more members of the same profession (e.g. physicians, lawyers, accountants, dentists). The services provided by the corporation are generally restricted to the practice of the profession.

Professional corporations are now allowed in every province and territory across Canada. In each province/territory, the professional regulatory body usually determines whether its members may incorporate. For example, the regulatory body for physicians, in all provinces and territories, allows physicians to incorporate.

Professional Corporations - Advantages and Disadvantages

How does it differ from a common corporation?

There are some significant differences between a professional corporation and a common

corporation such as:

Only members of the same profession can be shareholders of a professional corporation in many (but not all) provinces. The officers and directors of a professional corporation must generally be shareholders of the corporation as well. The professional corporation is generally subject to the investigative and regulatory powers of the regulatory body governing the profession. A professional corporation will not protect a professional against personal liability for professional negligence.

As a result of these differences, some of the benefits commonly associated with a corporation may have a limited application for a professional corporation. This is further described below

Advantages of using a Professional Corporation

Potential tax savings

A reduced federal and provincial corporate tax rate is applied on the first 0,000 of professional income earned by a professional corporation. Some provinces apply the reduced tax rate on income of up to 0,000. The provincial limit varies by province. For 2010, the combined federal and provincial tax on income subject to the small business limit will range between approximately 11% and 19%. As a result of this lower rate, the combined corporate and shareholder taxes paid on professional services income is slightly lower than if such income were to be earned by you directly.

Potential tax deferral

Perhaps the most significant advantage of using a PC is the ability to defer taxes. Professional income earned through a corporation is taxed at two levels - once at the corporate level and then again at the shareholder level when the profits are distributed to you as dividend income.

Since income at the corporate level is taxed at a lower rate than your personal income, a tax deferral opportunity exists when the income is taxed in the corporation (at the lower rate) and is not distributed to the shareholder (i.e. you). The deferral ceases when a dividend is paid to you and you pay the tax on that dividend.

Let's illustrate. If you earn a professional income of 0,000 per year as a sole proprietor and only need 0,000 of pre-tax income for personal expenses, you will be left with 0,000 that will be taxed at the highest marginal rate. Assuming a marginal tax rate of 47%, you will be left with 9,000 to invest.

On the other hand, if you incorporate the practice, the 0,000 will be left in the corporation and taxed at the small business rate. Assuming a corporate tax rate of 18%, the corporation will be left with 4,000 to invest.

That's ,000 more.

Sole proprietor Professional corporation

Income 0,000 0,000

Personal needs (0,000) (0,000)

Remaining funds 0,000 0,000

Taxes (,000) (,000)

Net funds 9,000 6,000

Additional funds in the

professional corporation ,000

The additional funds in the corporation may be used to pay off debt, purchase capital assets, acquire investments or fund an insurance policy

Flexible employee benefits

As an employee of a professional corporation, you can access certain types of employee benefits that would otherwise not be available if you were a sole proprietor or a partner in a partnership. For example, the corporation can establish an Individual Pension Plan (discussed later on) or a Retirement Compensation Arrangement (RCA) for you. These retirement savings vehicles can also provide you with possible creditor-protection benefits. An employee health and welfare trust can also be created to provide health benefits for you and your family.

Capital gains exemption

The Canadian tax rules permit that up to 0,000 in capital gains arising from the sale of the shares of a qualified small business corporation may be exempt from tax. This 0,000 capital gains exemption is also available for shares of a professional corporation, provided certain conditions are met. However, the ownership of a professional corporation may not be as easily transferable since, in many provinces, it can only be transferred to members of the same profession.

Flexibility in remuneration

You can choose to receive a combination of salary and dividends from a professional corporation. The decision is based on the combined corporate and shareholder taxes paid in your province of residence.

Limited commercial liability

A professional corporation does not generally protect you from personal liability for professional negligence. However shareholders of a professional corporation will have the same protection as other corporate shareholders when it comes to trade creditors.

Income splitting

You can split income through a corporation by paying dividends to adult family members who are shareholders of the corporation. This strategy may be less applicable to professional corporations situated in provinces where share ownership is restricted to members of a particular profession. However other income splitting strategies, such as hiring family members to work in the business and paying them a reasonable wage for services rendered, are still available through a professional corporation.

Multiple small business deductions

As a result of a Canada Revenue Agency (CRA) ruling, it is possible for professionals operating through a professional partnership to render their services through a professional corporation and be able to access multiple Small Business Deductions (SBDs).

Income earned up to the SBD limit of 0,000 is subject to a preferential tax rate (some provinces have a higher SBD). Historically, the SBD had to be shared among all corporate partners. Given CRA's new ruling, professionals currently operating as a partnership should consider the benefits of setting up a professional corporation to take advantage of multiple SBDs.

Individual pension plan

An Individual Pension Plan (IPP) is a defined benefit pension plan that a professional corporation can set up for the professional. The IPP provides better annual contributions than RSP limits for those over 40. Assets in an IPP are protected from creditors; however, they may be subject to locking-in provisions during retirement. If you would like more information on IPPs, please consult your advisor.

Disadvantages of a Professional Corporation

Costs and complexity

The costs for establishing and maintaining a PC are usually higher than those of a sole proprietorship. Also, a professional corporation will incur more costs to file a corporate tax return, prepare T4 slips for salaries and T5 slips for dividends. A corporation is also subject to greater regulation and compliance than a sole proprietorship or partnership.

Employer health tax and EI premiums

Corporations in several provinces have to pay a provincial health tax levy once the corporate payroll has exceeded a certain threshold. Fortunately the basic amount you are not taxed on is fairly high (e.g. 0,000 in Ontario) so the impact of this tax on professional corporations may not be that significant.

Business losses

You cannot claim business losses incurred by a PC on your personal tax return; whereas, in a sole proprietorship, you may use the business losses to offset your personal income from other sources.

Liability for malpractice

As mentioned above, a professional corporation will not protect you from personal liability for professional negligence.

Who should use a professional corporation?

A PC can provide potential tax savings and tax deferral benefits. This may appeal to you if you do not require all of your income to live on. Professional corporations may also appeal to you if you wish to save for your retirement through alternative means, such as a pension plan or retirement compensation arrangement, or if you would like to limit your personal exposure to commercial liability.

Before incorporating, you should consider the cash-damming strategy, which converts all your non-deductible personal debt into tax-deductible business debt. Find out more
If you have questions on any of the issues discussed in this article, please speak with your advisor.

Professional Corporations - Advantages and Disadvantages
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Paul Jespers - Investment Advisor

RBC Dominion Securities

100 King Street West

Suite 1500

Hamilton ON

L8P 1A2

905-546-5840

1-800-461-0274

[http://www.PJWealthManagement.com]

As an Investment Advisor at RBC Dominion Securities, Paul specializes in financial strategies exclusively for business owners and Medical Professionals. Whether you're investing for your business, organization or yourself, Paul's team will customize a portfolio to meet your specific needs. You will have access to the full spectrum of investments, including stocks, bonds, mutual funds and insurance.

Wealth management is a comprehensive approach to helping you achieve your goals in life. It gives you the confidence you need to make sound financial decisions, plus the freedom to live life the way you want. It also provides a clear roadmap for your future by addressing all aspects of your financial situation at each stage of your life. Every step of the way, you are guided by Paul's team who will help you realize your personal aspirations.

Wealth management extends beyond investment advice and money management, helping you protect your lifestyle, manage your nest egg, plan your retirement and create your legacy. Paul will guide you - and your family - through each life stage by helping you understand the various financial issues, concerns and opportunities you face.

How to Calculate the Intrinsic Value of Stocks Like Warren Buffett

One of the most sought after calculations in all of investing is Warren Buffett's intrinsic value formula. Although it may seem elusive to most, for anyone that's studied Buffett's Columbia Business Professor, Benjamin Graham, the calculation becomes more obvious. Remember the intrinsic value formula that Buffett uses is an embellishment of Graham's ideas and fundamentals.

One of the most amazing things about Benjamin Graham is that he actually felt bonds where safer and more probable of an investments than stocks. Buffett would strongly disagree with that today due to high inflation rates (a whole different topic), but this is important to understand in order to understanding Buffett's method for valuing equities (stocks).

When we look at Buffett's definition of intrinsic value, we know he's quoted as saying that the intrinsic value is simply the discounted value of the future cash flows of a company. So what the heck does that mean?

How to Calculate the Intrinsic Value of Stocks Like Warren Buffett

Well, before we can understand that definition, we must first understand how a bond is valued. When a bond is issued, it is placed on the market at a par value (or face value). In most cases this par value is ,000. Once that bond is on the market, the issuer then pays a semi annual (in most cases) coupon to the bond holder. These coupon payments are based on a rate that was established when the bond was initially issued. For example, if the coupon rate was 5%, then a bond holder would receive two annual coupon payments of - totaling a year. These coupon payments will continue to be paid until the bond matures. Some bonds mature in a year while other mature in 30 years. Regardless of the term, once the bond matures, the par value is repaid to the holder of the bond. If you were to value this security, the value is completely based on those key factors. For example, what is the coupon rate, how long will I receive those coupons, and how much of a par value will I receive when the bond matures.

Now you might be wondering why I described all that information about bonds when I'm writing an article about Warren Buffett's intrinsic Value Calculation? Well the answer is quite simple. Buffet values stocks the same way he values bonds!

You see, if you were going to calculate the market value of a bond, you'd simply plug the inputs of the terms listed above into a bond's market value calculator and crunch the numbers. When dealing with a stock, it's no different. Think about it. When Buffett says he discounts the future value of the cash flows, what he's actually doing is summing the dividends he expects to receive (just like the coupons from a bond), and he estimates the future book value of the business (just like the par value of a bond). By estimating these future cash flows from the key terms mentioned in the previous sentence, he's able to discount that money back to the present day value using a respectable rate of return.

Now this is the part that often confuses people - discounting future cash flows. In order to understand this step, you must understand the time value of money. We know that money paid in the future has a different value then money in our hands today. As a result, a discount must be applied (just like a bond). The discount rate is often a hotly debated issue for investors, but for Buffett it's quite simple. To start, he discounts his future cash flows by a ten year federal note because it provides him a relative comparison to a zero risk investment. He does this to start so he knows how much risk he's assuming with the potential pick. After that figure is established, Buffett then discounts the future cash flows at a rate that forces the intrinsic value to equal the current market price of the stock. This is the part of the process that might confuse many, but it's the most important part. By doing this, Buffett is able to immediately see the return he can expect from any given stock pick.

Although a lot of the future cash flows that Buffett estimates aren't concrete numbers, he often mitigates this risk by picking nice, stable companies.

How to Calculate the Intrinsic Value of Stocks Like Warren Buffett
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Although this article is a fast and furious overview of Buffett's method for calculating the intrinsic value of stocks, you can learn a lot more from this video link. The video describes in detail the information contained in this article for summing the future cash flows and how to discount them using a calculator. The link also provides a free discount calculator for you to use on any of your stock picks.

The Scarlet Letter and Symbolism

The Scarlet Letter is a novel with much symbolism. Throughout the novel several characters represent other ideas. One of the most complex and misunderstood characters in the novel is Pearl, the daughter of Hester Prynne. Pearl, throughout the story, develops into a dynamic symbol - one that is always changing. Although Pearl changes, she always symbolizes evil. Pearl symbolizes evil in the story by representing God's punishment of Hester's sin, symbolizing the guilt and the scarlet letter that controls her behavior, and defying Puritan laws by being cheerful and associating with nature. Pearl represents God's punishment by her mocking and nagging of Hester. Throughout the novel she sometimes seemed to her mother as almost a witch baby (Matthiessen 104). She is a baffling mixture of strong emotions with a fierce temper and a capacity for evil. With Pearl, Hester's life became one of constant nagging, and no joy. The child could not be made amenable to rules. Hester even remarks to herself, "Oh Father in heaven - if thou art still my father - what is this being which I have brought into the world" (Hawthorne 89)? Pearl would harass her mother Piyasena/Pine 2 over the scarlet "A" she wore. In time, Hester was subjected to so much ridicule from Pearl and others that she was forced into seclusion. Pearl represents the sins of both Hester and Dimmesdale. Pearl is said to be the direct consequence of sin (Martin 108). Their sins include lying to the people about the affair that led to Pearl. Hester realizes what Pearl represents when she does not hold Pearl up in front of the "A." She carries the child around because it is a direct reflection of her sin. Hester is, "wisely judging that one token of her shame would but poorly serve to hide another" (Hawthorne 48).

Dimmesdale's sin is not adultery but not having the courage to admit that he had adulterated. Therefore his is a "concealed sin." The scarlet letter amuses Pearl, and also controls her behavior. It is noted that, Pearl has been described in terms almost exclusively of uncontrolled, chaotic passion (MacLean 54). Throughout the novel Pearl is attracted to the "A." Even when she is just a baby, "her infant's eyes had been caught by the glimmering of the gold embroidery about the letter" (Hawthorne 90). When Pearl is older and Hester throws the letter on the ground, Pearl yells at her mother until she places the "A" back on her bosom. Hawthorne says that Pearl is, "the scarlet letter in another form; the scarlet letter endowed with life," (95) which proves the she is truly the scarlet letter. Throughout the book the "A" is the sign by which the colonial authority seek to fix the crime and the criminal (Ragussis 97), although the cloth shows the sin so does Pearl. She is a far stronger device for punishing Hester than Piyasena/Pine 3 the piece of cloth on Hester's chest. Due to her influence, Pearl becomes the chief agent to her mother's salvation. Hester and Dimmesdale share much guilt because of Pearl. Dimmesdale's guilt is filled with mental anguish, and serves as a constant reminder of his sin. Dimmesdale is a minister [who] commits adultery and is driven to public confession by remorse (Martin 108). He remains silent so that he can continue to do God's work as a minister. It is said that he was a guilty character [who] finds empathy in connection with others (Peckham 92). Pearl brings him guilt when he would not stand with them on the scaffold; "Thou was not bold! - thou wast not true! ... Thou wouldst not promise to take my hand, and my mother's hand, tomorrow noontide" (Hawthorne 150)! Hester's guilt, however, is derived from both Chillingsworth and Dimmesdale. Chillingsworth married a woman who did not love him, which is one of the causes of Hester's guilt. Dimmesdale causes her guilt when he sees her suffering alone for the sin that they both committed. Though they both committed the same sin, only Hester's shines through. Pearl was cheerful due to the scarlet letter her mother possessed. When the breastplate at Governor Bellingham's Mansion distorts the scarlet "A" into something overpowering and horrible, it is Pearl who points at it, "smiling at her mother with the elfish intelligence that was so familiar an expression on her small physiognomy" (Hawthorne 99). Even as a child, Pearl is affixed to the letter "and, putting up her little hand, she grasped it, [the letter] smiling, not doubtfully, but Piyasena/Pine 4 with a decided gleam" (Hawthorne 90).

Pearl's tendency to focus on the scarlet letter is fully developed when she mimics her mother by placing a seaweed "A" on her own chest. Much of Pearl's strangeness comes from her exceptional quickness of mind and the abnormal environment in which she is reared with only her mother as a companion. As Pearl develops a personality, she becomes symbolic of the kind of passion that accompanied Hester's sin. Hester tolerated Pearl's pretentious behavior but could not find it in her heart to condemn the child. As Pearl thus becomes so closely associated with the letter "A" on Hester's breast she becomes the embodiment not only of Hester's sin but also of her conscience. Nature is an amusing hobby for Pearl; therefore one of her favorite activities is playing with flowers and trees. She fits in with natural things, "and she was gentler here [the forest] then in the grassy margined streets of the settlement, or in her mother's cottage" as Hawthorne notes in the novel (202). She is so closely affiliated to nature that the creatures of the forest approach her instead of disperse. "The mother-forest, and these wild things which it nourished, all recognized a kindred wildness in the human child" Hawthorne notes as Pearl is on a walk with her mother (202).

The Scarlet Letter and Symbolism

However, the Puritans believed that anything affiliated with the forest was evil; therefore, Pearl defies their laws by being effervescent and joyful in the woods. Some of the Puritans even believe her to be a demon offspring. So unusual is her behavior that she is often referred to in such terms as "elf child," Piyasena/Pine 5 "imp," and "airy sprite." Pearl is a virtual shouting match between the Puritanical views and the Romantic ways. Pearl is a source of many kinds of symbolism. She is both a rose and indeed the scarlet letter. If she had not been born, Hester would not have had to wear the letter. Pearl is a burden to Hester; yet Hester loves her. She is also her mother's only treasure and her only source of survival. Without Pearl, Hester would have lived a different life, one without the scarlet letter, one without sin, and one without her treasure.

The Scarlet Letter and Symbolism
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Doctor Mike Cooper has been a college level instructor since 1986. He has a Ph.D. in Computer Information Systems and a Master's Degree in Data Communications. He is a retired Army Officer and a veteran of 33 months service in Vietnam. Dr. Cooper has lived in Thailand, Belgium, Germany and still travels extensively.Dr. Cooper has been doing ebusiness since 1996 and is considered by many as an expert in this field. He also offers free term papers and tem paper assistance at http://www.TermPaperAdvisor.com and http://www.TermPapersMadeEasy.com

How To Create An Organized Filing System

Introduction

The test of a good filing system is being able to find something when you need it, regardless of how you choose to organize it. However, there are two basic approaches to setting up a filing system:

· Establish categories for like items by subject (e.g., Hobbies)

How To Create An Organized Filing System

· Establish an index based system with files identified numerically by item (e.g., File 1=Document 1)

You can choose the method that makes the most intuitive sense to you. People who have trouble categorizing may feel more comfortable with the indexing approach. Regardless of which type of system you choose, if you feel overwhelmed about where to start, pick a group of papers in any pile. It does not matter where you start.....you just need to start with a manageable subset of paper.

Active files are those which you must access regularly. Historic files are those that it is unlikely you will need to access, but which you must keep for record retention purposes (i.e., tax files). Your inactive files should not be kept in your active file space, if file cabinet space is limited. These files can be stored in boxes in an out of the way location (since you should not be accessing these files regularly). To create your active files, follow the steps outlined below.

Organizing By Category

Step 1 Sort & Discard

Review your papers and discard any papers you no longer need to keep. If you feel unsure about discarding an item, in order to make the decision easier, ask yourself what's the worst thing that could happen if you throw it away? It helps to put things in perspective.

When you decide to keep a paper, sort the paper into various categories/piles. Use post-it notes to label the top page of each pile until a permanent file location/category name is established later.

Use categories that are broad for sorting. For example, if you have lots of information on various leisure interests, you can create a hanging file called "Leisure" (vs. creating a hanging file for every type of leisure topic in your papers).

If you have a major hobby such as photography, for which you collect a lot of information, create a separate hanging folder named "Photography". This makes more sense (so that the "leisure" file won't become too unwieldy).

You can create multiple interior file folders that reside within the hanging file folder, each labeled with the category sub-topic. This makes it easier to search by sub-topic. For example, within the "Leisure" hanging file category you might have file folders for the sub-categories of Art, Music & Reading.

Step 2: Determine Quantity Files Needed

Once you are finished sorting, count and double check the number of "piles" you have to keep. The number of piles equals the number of hanging file folders you will need for your active files. You should buy a minimum of the same number of interior file folders to insert inside the hanging file folders (more if you will have some categories with multiple sub-topics).

Step 3: Identifying/Labeling the Files

Create a set of hanging file folders and associated interior file folder(s) for each pile and its sub-categories.

In order to maintain the transition from active to historic status at the end of each year, the interior files should be labeled by subject and current year (e.g., Life Insurance 2004). This dating approach is best for those categories that involve monthly statements or bills.

For your hanging folders that do contain dated material, it is best to keep static papers that don't change from year to year in front of the interior folders (e.g., the life insurance policy versus the quarterly invoices). This will make it easy to transition files from active to historical status at year end.

Step 4: Estimate file cabinet size

Once you put the appropriate papers in the files, you can get a sense of how many file cabinet drawers you will need. Using a single "Bankers Box" (heavy corrugated storage box) to stand the files up to measure the inches in depth needed is very helpful. These boxes are available at office supply stores, and also will serve later for inactive storage purposes).

The total number of depth inches you have equates to the number of file

drawers you will need in the file cabinet. Be sure to measure the depth of any file cabinet drawers you may be thinking of buying to ensure you'll have enough space (allowing at least 4 inches in each drawer's clearance for sliding & viewing files.

Maintaining the System Annually

At the end of the year, transfer the past year's interior files to inactive storage. Keep the same hanging file folder in place, and create a new set of interior file folders labeled with the New Year. Keep the "static materials inside the hanging file folders from the past year.

Suggested Category Headings

Index Based Organizing

Step 1: Discard & Pile

Review your papers and discard any papers you no longer need to keep. For the papers you need to keep, sort your papers into a single pile (no need to categorize).

Step 2: Create the File Index

For each one of these papers or related group of papers (if that relationship is very obvious to you), you will create a numerical file. You will then record File #1's contents in an excel log (or other computerized tool) that describes the contents of the file. For example, if I have a utility bill from March 2004, you would make the description "March 2004 Utility Bill". This file description will get assigned a random file number in a pre-identified location (i.e., File #1 in the office filing cabinet). Should you ever need to find this bill again, you would do an Edit/Find search in Excel and enter "March 2004 utility" to find it. The advantage of this approach is it does not rely on categorizing. When your May 2004 bill arrives, you can assign a totally unrelated file # to it.

You can create & record these indexes with Excel or Access by using their search capabilities. There is also a software program called "The Paper Tiger" from The Hemphill Productivity Institute that is designed for this purpose, and it adds some nice bells and whistles (like tracking files that have been pulled out but not put back). There is a free trial offer and tele-class if you are interested (information can be found at their website http://www.thepapertiger.com/.).

The major disadvantage of the indexing approach is that you must maintain many more files in your storage unit, as well as the data base to track them.

Other Filing Tips

· You should have "action" folders for bills to pay, things to do and pending matters. This serves as a holding place for things you have not had time to get to that week, but that still require action on your part. It is also helpful to have a calendar file to keep things needed for events already recorded in your calendar (e.g., directions to event, handouts, etc.)

· You can use color coded folders to visually identify subject categories

· You can alphabetize your file folders by hanging folder tab name, but if you use staggered file tabs, you'll have to redo the order every time you add or delete a subject.

· Pendaflex, a leading manufacturer recommends that files should be no more than ¾" thick. If you need a file with a greater thickness, you can use the "box bottom" hanging folders.

Copyright 2004 - The Organizing Wiz

How To Create An Organized Filing System
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

As The Organizing Wiz, Ilene Drexler works with residential clients in New York City who want to get organized in their home or home offices. She is a member of the industry's leading resources for professional organizing:

· National Association of Professional Organizers

· National Study Group on Chronic Disorganization (NSGCD)

Ilene honed her organizing skills during 20 years working in corporate operations management for various Fortune 500 companies including Disney, Scholastic, Accenture, Random House and McGraw-Hill. Her work there was focused on redesigning & streamlining operational processes, as well as helping project teams to be more organized.

Ilene earned a certificate of study in Chronic Disorganization from the NSGCD, and has a B.S. in Business Administration. Her “How To” organizing articles have been published by

My Organized life.com Online Organizing.com Professional Organizers Webring Article City.com GO Articles.com OnlyHer.net

The Types Of Accounting

Accounting is the art of analyzing and interpreting data. It may not be apparent to some but every business and every individual uses accounting in some form. An individual may knowingly or unknowingly use accounting when he evaluates his financial information and relays the results to others. Accounting is an indispensable tool in any business, may it be small or multi-national.

The term "accounting" covers many different types of accounting on the basis of the group or groups served. The following are the types of accounting.

1. Private or Industrial Accounting: This type of accounting refers to accounting activity that is limited only to a single firm. A private accountant provides his skills and services to a single employer and receives salary on an employer-employee basis. The term private is applied to the accountant and the accounting service he renders. The term is used when an employer-employee type of relationship exists even though the employer is some case is a public corporation.

The Types Of Accounting

2. Public Accounting: Public accounting refers to the accounting service offered by a public accountant to the general public. When a practitioner-client relationship exists, the accountant is referred to as a public accountant. Public accounting is considered to be more professional than private accounting. Both certified and non certified public accountants can provide public accounting services. Certified accountants can be single practitioners or by partnership ranging in size from two to hundreds of members. The scope of these accounting firms can include local, national and international clientele.

3. Governmental Accounting: Governmental accounting refers to accounting for a branch or unit of government at any level, may it be federal, state, or local. Governmental accounting is very similar to conventional accounting methods. Both the governmental and conventional accounting methods use the double-entry system of accounting and journals and ledgers. The object of government accounting units is to give service rather than make profits. Since profit motive cannot be used as a measure of efficiency in government units, other control measures must be developed. To enhance control, special funds accounting is used. Governmental units can use the services of both private and public accountant just as any business entity.

4. Fiduciary Accounting: Fiduciary accounting lies in the notion of trust. This type of accounting is done by a trustee, administrator, executor, or anyone in a position of trust. His work is to keep the records and prepares the reports. This may be authorized by or under the jurisdiction of a court of law. The fiduciary accountant should seek out and control all property subject to the estate or trust. The concept of proprietorship that is common in the usual types of accounting is non-existent or greatly modified in fiduciary accounting.

5. National Income Accounting: National income accounting uses the economic or social concept in establishing accounting rather than the usual business entity concept. The national income accounting is responsible in providing the public an estimate of the nation's annual purchasing power. The GNP or the gross national product is a related term, which refers to the total market value of all the goods and services produced by a country within a given period of time, usually a calendar year.

The Types Of Accounting
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Michael Russell Your Independent guide to Accounting

Custom Made Stocks For Your Hunting Rifle

A rifle is made up of two basic components. These are the barrel and stock. The barrel is made of high tensile steel with grooves inside. The stock is the rear of the weapon on which the barrel and trigger mechanism is attached. Wood, metal, or plastic are the materials from which the stock is fabricated. The stock serves as a support for the fire arm. All stocks of firearms are integral parts of a weapon. The rifle stock has some basic functions. It is the central piece that holds the barrel and trigger mechanism together. In addition its construction has a hollow at one end so that it fits in with the curve of the shoulder. The purpose of this is a validation of Newton's third law of motion that states that action must have an equal reaction. Thus by fitting into the groove of the shoulder the recoil is to an extent lessened and reaction to the forward movement of the bullet greatly negated. The stock also gives the weapon stability.

Guns particularly rifles have fascinated Americans for long. Big hunters like Wild Bill Hickok, Buffalo Bill Cody and Davy Croquet are part of American folklore. In earlier periods in the Wild West the guns served a particular purpose as a weapon for self defense against Red Indians, rustlers and also for hunting. With the passage of time the love for rifles has not abated and these weapons are purchased in large numbers by Americans from all walks of life for sport, target shooting and self defense. It is therefore natural that a vast number of American gun owners will like to go in for a distinctive stock for their rifles. The promotion and control of rifles is looked after by the National Rifle association. It was established as early as 1871 and is a non-profit group for the promotion of marksmanship, firearm safety, and hunting and personal protection firearm rights in the United States. The clout of the NRA can be seen from the fact that in the United States NRA gun ownership is regarded as a civil liberty which is protected by the Second Amendment of the Bill of Rights.

The most common firearm used for hunting is the rifle while for bird shooting the preferred fire arm is the shot gun. All these weapons can have custom made stocks. They can also be crafted and made to suit your personal tastes. Stocks can be given an individual touch by getting intricate designs and carvings made so as to give your weapon a personal touch. So when you go for a hunt the weapon gives you a sense of pride.

Custom Made Stocks For Your Hunting Rifle

There are a many companies that sell and market stocks for rifles. You can also order stock on the net as a lot of popular e -marketing websites cater to such purchases. Whatever use you have for your weapon, a stock will always remain an essential part of it.

With the development of Fiberglass technology the same has found its way into manufacturing of stocks. Fiberglass rifle stock, composite rifle stock and carbon fiber rifle stocks are very much in vogue. These materials have substituted wood which however remains the principal material used for rifle stock.

Stocks for rifles come in a variety of colors, from which you can pick and choose. You can get Black rifle stocks as well as Camouflage Rifle Stocks. Stocks can also be bought for all types of rifles that include Remington rifle, Savage rifle and the Winchester rifle. A stock is an essential part of your success in using the rifle for whatever you use it for like hunting or Target Shooting. Stock manufacturers will manufacture stock according to your preference. You will of course have to give your option for the style of stock, type of wood, material, design etc. The company will cater to your taste. Once the stock is ordered there is no requirement of sending the rifle to the manufacturer. In any case as things stand most of the manufacturers of rifle stocks do not provide gun smith for services. You will be better off fixing the stock yourself.Its not a very difficult job any way.

Once the stock is received by you from the company, it will require sanding and polishing. Sanding is done by rubbing the stock with sandpaper before the final finishing.Sanding will give the stock a smooth finish. The end result will have a lot to do with your effort and work. After sanding the finishing can be done by oil, urethane, or other finishing compound. In case you need guidance then you can always tap the internet or a friend who knows something about this work. Many sites can be scouted that will educate and inform you as to how to do finishing of a stock. Once the stock is ready, you are on your way for a custom made rifle for hunting or target shooting.

Custom Made Stocks For Your Hunting Rifle
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

A Brief History Of Police In America

Early America's roots in governmental institutions, ironically stem from Great Britain. This encluded law enforcement. England's law enforcement can be traced to before 1066; the year of the Normandy invasion of Britain.

When many early Europeans first arrived to our shores, they were surprised at the lack of organized law enforcement. It was more or less, "the stronger were policed themselves and their communities".

After "things" got fairly well settled the job of maintaining order in the new colonies was given to Justices of the Peace, and one might see "culprits" in pillories or stocks, paying their debt to society. But, as colonies changed into towns and towns into cities, the Justice of the Peace system was not enough. It became time for an organized, and for salaried policemen (there were no policewomen at the time).

A Brief History Of Police In America

In the early 1600's, Boston launched Night Watch, which idea worked reasonably well as long as the area remained a rural and agrarian one. New York City established the Shout and Rattle Watch in 1651, but, by 1705 Philadelphia found it necessary to divide the city into ten patrol areas. This was really the first stab in America at "organized law enforcement" (for what it was worth).

Sometime between the Revolutionary and Civil Wars, the more than rapid growth of population and industrialization in America mandated the development of municipal police departments. In 1833, Philadelphia organized an independent, 24/7 police squad. . In 1844, NYC maintained two police forces; one unit working day, and one graveyard shift. During this period, police departments were headed by police chiefs, appointed and accountable to political bosses eerily similar to what was seen in the black and white police movies of the 1940's and 1950's. Corruption ran rampant.

Some of the law enforcement we inherited from England was "The Sheriff System". (Remember the infamous Sheriff of Nottingham from Robin Hood?) As America moved west, in most frontier towns the sheriff was the chief law enforcement official. He could be recruited from the local community, or more often a Sheriff was selected by his reputation, and the more dismal the rep, the more likely he was to be elected. The Sheriff System exists in America today, but, on a more formal and politicized basis.

21st Century law enforcement agencies and departments are highly specialized organizations, with ongoing training to prepare to meet a great variety of problems and situations. We have federal, state, county, and municipal police. We no longer live in our parent's world. There are dangers we face daily they couldn't have imagined. There is a fine line between real life and the Internet. We remain dependent on peace officers from every organization for our" life, liberty and the pursuit of happiness and to enforce the vision of our founding fathers when they penned that brilliant document, the U.S. Constitution.

A Brief History Of Police In America
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Rick London is a freelance writer, cartoonist and E-entrepreneur. Though not in the law enforcement profession, he listened to his brother-in-law, a retired s.w.a.t. team leader of the Dallas Police Force-turned-author tell many stories of his professional life. This encouraged Rick to create police humor cartoons and products. Many of the products can be found at his RickLondonCollection Store. The police page is at [http://www.cafepress.com/9500/4391069] Londons Times Cartoons is the most visited cartoon site on the Internet luring over 3 million annual visitors.