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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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But many, too, shrugged their shoulders with indifference and dissatisfaction over the fact that this almighty device would not deliver on its promise. Well, these two opposing views clearly show how polarized people are with iPad. Let us take a look at a few things that make iPad a not-so-hot item for some. iPad 2.0 will be available soon, so why bother?This is a big issue. The currently released iPad is a big disappointment for many and that doesn’t help much with Apple's efforts to make its newest tablet PC a big hit. Whether the disappointments of the general public – techies, mostly – are justified or not, it still hurts Apple's sales. It still, in many ways, discouraged quite a huge number of people from buying the product. But on top of this issue is the expectation that Apple will release a new, upgraded version soon. (Maybe this time, iPad will come with a built-in camera.) People would rather wait for the upgraded version, which many expect will offer a substantially improved version of its predecessor. Following this line of thinking, people would rather wait for one full year or two than dole out their more than $500 on a device that will soon be replaced. It doesn’t support Flash.Ok, big deal. Apple seems to have a thing for Adobe's Flash, a standard on the web. Flash is what most websites and rich media are built with. It's the program that runs videos, audios and games that have saturated the online world. But Apple seem not to like it. The company prefers a more stable, less vulnerable to hack platform. It prefers its own HTML5. It only makes perfect sense that all Apple's products – iPad included – runs on this platform and not on Flash. What most people don’t quite get though is that nearly all websites on the internet use Adobe Flash. For the end users, this means that when visiting websites using iPad's browser, Safari – glorious and beautiful as it is – there would still be some problems that may be encountered. Big problems. No Hulu and HBO for now, buddy. No built-in camera. Na ah.Before Steve Jobs formally presented iPad to the public, everyone thought it's a no-brainer that Apple will attach a camera to the device. Apparently, iPad doesn’t carry one and there seems to be no clear indication that iPad 2.0 will have one. For now, iPad can’t be used for taking snapshots of yourself or for making video calls over Skype or YM. You only get to multitask when running Apple's native applications.iPad runs on iPhone's OS, fine. What is not okay though is that the same limitations on iPhone are experienced with the iPad. Say goodbye to multitasking. If you are a regular user and if you see iPad as nothing more than a sophisticated, multifunctioning multimedia player/toy/laptop hybrid, it won't be much of a problem. But if you live your life online, you'll be stumped. There is no way you can listen to iTunes while making a video call using Skype. Scavenger HuntsA scavenger hunt is a fun way to keep little hands busy. It can be pre-planned or spur of the moment, either way it will still be great fun. This is a great activity for children of all ages, for younger children make it simple and tell them exactly what they are looking for. If you are playing with older children, give them hints and see if they can guess and find what they are supposed to be looking for.The best type of scavenger hunt is a nature one that can be played in your backyard or in the park. This will lessen the chances of children picking up garbage and having to leave your supervision to do their hunting. A good rule of thumb for nature scavenger hunts is to incorporate a lesson for the kids and have them find items already on the ground so they can be gentle to nature. Some examples of nature scavenger hunt items are:* A special color or shaped leaf* A flower – specify color or type* Rocks – size, shape, or color* Ladybug, ant, or a worm* Moss* Pinecone* Anything of a certain colorWith some pre-planning and a trip to the dollar store you can have a scavenger hunt with any theme you can think of. Turn it into a secret agent mission and hide clues that they have to find or make it a treasure hunt and hide chocolate gold coins that they have to hunt for. This is an activity that can take at least an hour or more. If you have older children and know your neighbors quite well, you can include items that they can knock on doors to find – a penny from a certain year, a cinnamon stick, an unmatched sock – have fun with it.4 Easy Ways to Spice Up Things in the BedroomAre you in a relationship that seems as if it is stalled in the bedroom? If so, your first thought may be to terminate the relationship. But, what if your relationship is long-term? What if you are married? What if you really do love your partner? What steps should you take then?When it comes to being unhappy in the bedroom, it is important to know that ending a marriage or a relationship should only be used as a last approach. Instead, you will want to take steps to spice things up. Doing so may improve more than just your intimacy, but it may do wonders for your relationship in general.As nice as it is to hear that you can and should spice things up and in the bedroom, you may be unsure as to how you should proceed. If that is the case, please continue reading on. Below, four easy ways that you can spice things up in the bedroom, are covered.1 – Engage in ForeplayWhen you do have sex, what happens? Do you and your partner get right down to business? If you do, that may be a huge problem. Unfortunately, many couples do not realize that intimacy is more than just about having sex. It is also about having a happy and healthy relationship. If you rely on sex to make your relationship succeed, there is a very good chance that it will actually fail.If you and your partner don’t already engage in foreplay, start doing so. Also, remember that foreplay doesn’t have to start in the bedroom. Call your lover, send a text message, or a handwritten note expressing your desires to get intimate with them later on.2 – Be SpontaneousWhen you want to have sex, what do you do? If you actually take the time to ask your partner if they want to be intimate with you, you may be doing more harm than good. Asking first can make being intimate seem more like a chore than something that should bring you pleasure. The next time that you want to move to the bedroom, don’t ask first. Just lead your partner there. In fact, who needs a bedroom?Know that being spontaneous is about more than not talking about sex first. Ways that you can be spontaneous with your partner is to have sex at a different time, date, or place. 3 – Talk About Your FantasiesOne of the biggest reasons why couples have problems with sex is because one person isn’t having their desires fulfilled. If that is the case with you? Does your partner know what you like or what you want to get out of being intimate? If not, it is time for you to let them know.Be sure to talk to your partner about your sexual fantasies and desires. What would you like to try in the bedroom? In addition to expressing your wants, needs, and darkest fantasies, be sure to let your partner do the same. Remember that both of you should walk away from an intimate encounter pleased.4 – Experiment in the BedroomAnother one of the easy ways that you can spice up things in the bedroom is by experimenting. When doing so, you may be pleased with all of your options. For starters, you can try a new sex position. This may not only lead to extra pleasure, but fun and excitement. Sex toys, romantic or pornographic videos, and role playing are other good ideas for experimenting in the bedroom.Remember that experimenting in the bedroom is a good way to spice up your intimacy, but be sure to use your best judgment. It may be a wise decision to first discuss making changes with your partner, as you will not want to make him or her feel uncomfortable.So there you have it! You know have a few ideas on how you can go about spicing up things in the bedroom. So what are you waiting for? Get started today.PPPPPWord Count 669Kite Surfing 101 - A New Sport To Try OutKite surfing is a new surface water sport you can try out if you're looking for a safe way to surf without exposing yourself to huge waves. Many consider kite surfing to be an extreme sport but if you really look at the basics, you will see that it is practically the safest among the rest. Let's look into how this new hobby can give you the best time of your holiday escapades.FactsAs the name implies, kite surfing is surfing using a kite to help you skim through the surface of the water. This is also called as "wave riding" by some but it is more common to call it as kite surfing. A controllable kite is used to propel you through the water and you can easily let go if you think that you're going too fast or losing control over your footing. Due to these safety precautions, many consider this method of surfing as the safest for holiday goers looking for extra thrill without the risk.GearsYou don’t need high-end gears to enjoy this sport. First of all, you need a kite to help catch the wind and propel you through the surface of the water. You can either go for inflatable kites or you can use foil kites for this hobby. A kiteboard is also used in contrast to the traditional surfboards used by most surfers. You can opt for those with a foot strap to keep your board in place -- recommended for beginners. Also, since you will be constantly exposed to moderate to strong winds for a successful kite surfing experience, it is important that you wear a wet suit to keep your body temperature in normal range.As a safety precaution, it is normal to carry a knife with you during wind surfing. If you think that you're going out of control and you think that your kite is dragging you off the water then you can just cut the lines instead of just unhooking the straps connecting you to it. Other equipments, though deemed optional, are helmets, floatation device, an impact vest, and a GPS for those who plan to surf far from the shore.Safety PrecautionsAside from the gears you will be using for kite surfing, certain safety precautions are necessary to avoid putting your life in danger. For example, kite surfing rentals often require surfers to undergo a training regime or a refresher course before attempting to kite surf. If you're a beginner then it is best to have a guide accompany you during surfing or make sure that you're near the shore in case you need to call for help.It is also a good idea to consider the location where you plan to kite surf. You need an open body of water without any risk of hitting solid objects, like a sand bar, reef, or loose rocks since you can easily get out of control when you're under the throes of strong winds. Also, if you think that you're starting to leave the water as your kite is exposed to strong winds then it is better to cut the lines before you get too high up. 4 Secrets to Article MarketingLet’s say you started up your own business. The only way for the business to succeed rather than fail is for you to promote it. You can do this by paying for advertisements or get the same attention for free through article marketing. To help you get started, here are 3 secrets. 1. First, you must come up with a catchy title to promote your business. Ever heard the line, “Curiosity killed the cat”, in this case no one is going to get hurt. But could you just imagine what would happen if people would like to know more about the article just by reading the title? It would also be helpful if you use keywords so people who type it will see your article. At the same time, you can mention the benefits of what reading your articles can do for them. 2. Second, make sure that your article is well organized. Instead of just writing your article paragraph by paragraph, maximize the use bullets or numbers to stress important points. This will make their reading experience a memorable one because they are able to remember it. 3. Third, your articles have to be informative and not just impress the reader. You can do so by using simple words instead of using big ones by putting this in a way that the average person can understand. You may have had an experience at the hospital where the doctor told you of your condition using some medical term that sounds serious but in English simply means you have a stomach ache. Once you finish writing the article, read it over and see if you understand it. Better yet, give this to someone and see what they say. If there are some concerns, edit it because although you may be an expert in this matter, your readers may not and the reason why they want to read it is to learn more about what you have to offer.Don’t forget to check on your article to see if there is anything new you would like to add. This is where variety comes in as there are different ways of stressing a point when the bottom line is that you want people to visit your site. You can get new information by joining and posting in online forums and blogs. Some even put snippets in their articles. You should add something daily and don’t forget to put a link to your site. 4. Lastly, each article has an article summary. Most websites require this so in just 3 or 5 sentences, get down to it and say what your article is all about and why should they spend their time reading the entire thing. If you don’t put any effort here, you may have already lost the opportunity to make it look interesting for the reader to find out more. Promoting your site thought article marketing is very easy. You just have to follow the 4 secrets mentioned and then use this to your advantage. Again, you need to have a catchy title, make sure it is well organized and informative so people will be encouraged to visit your site.If done properly, you will undoubtedly get more traffic which is what this form of advertising is all about. 4 Secrets To Finding The Right Beginner Yoga Class For You When you are new to Yoga you are probably going to be uncertain as to what to expect when you first enter a beginner Yoga Class on your first day. Most people are uncertain about what they should even be looking for in a beginner Yoga class, so this article will let you in on the four secrets to finding the right class for you.Secret Number One: Decide on what you want to achieve before choosing a style. The number of different reasons for taking up Yoga is usually at least as high as the number of new people in a Yoga class. Broadly people will be looking for one of three things - physical health, mental health or spiritual health. All three are important and all three are realistic goals in a Yoga class. Whatever it is you are trying to achieve through Yoga there will be a class and style that is suitable for you. You can research in a library, online or even by asking various Yogi and this will hep you find the Yoga that will get the best result for you. It's worth actually setting some solid goals and many newcomers are surprised at how willing a Yoga instructor is to talk over these goals with them and discuss whether they are realistic or an alternative may be better suited.Secret Number Two: Join a class-by-class program These are sometimes referred to as drop in classes, or pay as you go. These are a good way of getting a feel for Yoga. There will be a regular turnover of other students in the classes and the contrasting level will mean the instructor will keep the classes at a relatively mild level and give everyone a taste of many different aspects of Yoga. The advantage of this method is of course that you are not committed to an expensive series of classes and you can get a taster for Yoga and see what types of Yoga interest you. You will also quickly learn whether the goals you set earlier are realistic for you, or even too low and need expanding upon. Your next step will be to choose a series of classes in the areas that you found most suitable from the drop in classes. These classes will build on each other from week to week and you may find yourself behind if you miss a week.Secret Number Three: Ensure that you are being taught by someone who knows what they are doing.Surprisingly enough considering the relatively low intensity and the many physical benefits, Yoga has begun to regularly show up on the statistics for sports injuries. Two key causes are identified. Firstly students pushing themselves too fast too soon, and secondly instructors with inadequate training or appreciation of the individual level of their students(large classes are sometimes to blame for this). When you are considering a new class don't be embarrassed to ask your Yoga instructor what their qualifications and background are. Many 'instructors have nothing more than a three day training course in 'gym yoga' and many people put this in the 'enough knowledge to be dangerous category'. Traditionally a student would train for many years under a guru before they would be considered fit to pass on even the simplest of Yoga techniques to another novice. The Yoga Alliance is a United States organisation that features a register of teaches who have completed 'appropriate' training. This means having completed courses that meet a certain standard. A nice rule to work by is that less than 200 hours of instruction would mean a part time Yoga education. Secret Number Four: Be aware of hidden costs.An unpleasant surprise that can put people right off Yoga is turning up to the first class and finding that there are expenses that they haven't allowed for. Some studio's require each student to have their own mat, a special strap or other props. Some classes will work through a book which you are obliged to buy and some classes will have a dress code ranging from specific colours to specific articles of clothing. Being unaware of any of these things and being refused your first class because of them can be very off-putting.PPPPPWord count 7184 Ways to Improve Your Intimacy with Your WifeAre you married? If so, you likely love your wife, right? Despite a deep and intense love for your wife, you may still want to see an improvement in your intimacy. After all, what man doesn’t want good sex? If you want to improve your intimacy with your wife, it is important to know that you have a number of different options. Unfortunately, many men automatically start think of the bedroom. Yes, you do want to “wow,” your wife in the bedroom, but that is not all that sex and intimacy is about. In fact, that is where many marriages go wrong. Too much focus is placed on the sex or the lack of it. To help you properly improve your intimacy with your wife, please continue reading on. A few easy to implement, yet successful approaches are highlighted below for your convenience.1 – Date HerHow long have you been married? If you have been married for a number of years now, do you honestly remember when your last “real,” date was. Unfortunately, many men underestimate the power of a date. You will not want to make this mistake. If you opt just for the sex, your wife may start to feel like it is her responsibility to please you and this is not how a relationship should work.To not only improve your satisfaction in the bed, but to improve your wife’s satisfaction, take her out on a date. Many times, getting out of the house is enough to bring new excitement into a relationship. For the best level of success, choose a romantic date theme, such as a fancy dinner, a romantic movie, or a night at a nice hotel.2 – Compliment HerWhen is the last time that you have paid your wife a truly nice and unique compliment? If it has been a while, it is time for you to start again. Is your wife wearing a new outfit? Has she recently started a weight loss plan? Did your wife get her hair cut? If so, be sure to compliment her. Complimenting your wife on her appearance will increase her self-confidence. This, in turn, can improve experiences in the bedroom.As important as it is to compliment your wife on her appearance, it is also important to remember to compliment her on other areas of your relationship. Do you notice that the house is clean? Has your wife prepared a nice dinner? If so, thank her for the job well done. This will not only help to improve your relationship in general, but it can have an impact on your experiences in the bedroom.3 – Seduce HerWhat is sex like in your home? Does it occur like clockwork? Do you actually take the time to ask your wife if she wants to have sex? If so, try to refrain from doing so. Yes, you may be rejected, due to a headache or being tired, but why not take the chance? Be spontaneous. Seduce your wife. Make her want to have sex with you.4 – Fulfill Her FantasiesIn keeping with seducing your wife, let her know that you want to fulfill her fantasies. It may take your wife a few times to open up about what she likes or fantasizes about sexually, but the information will likely come out soon. Give it your all to fulfill your wife’s sexual fantasies. It is also important to note that afterwards is the perfect time to share your fantasies and sexual desires with your wife. In end, you may all end up being much more pleased.As you can see, there are a number of different ways that you can go about improving the intimacy in your relationship. Please remember, however, that you want to get started in someplace other than the bedroom. Sex in a marriage is about more and should be more than just the act itself. Taking the time to date and compliment your wife will more than pay off in the end.PPPPPWord Count 659Become a Summer TouristThere are many activities in or around your city that you probably know all the tourists go to, but when was the last time you went? Just because you have been there many times before along with your children doesn’t mean they wouldn’t love to go again (and again and again).Take a few days during the summer break to visit attractions and destinations that you haven’t been to in awhile. If you know that the place is going to be crowded on the weekend or in the afternoons go on a weekday morning. The added benefit of being a local and going to a tourist destination is that you know the ins and outs and the tricks to get the most out of your day.Water parks are always popular and tend to fill up around and after lunch time. Try and go when the park first opens to beat the crowds. If you leave before lunch time, you can save money by eating at home and get out of the hot midday sun.Going to your local zoo is an all day event. Pack a picnic lunch and if you aren’t able to bring it into the park get a hand stamp and leave for awhile to eat. Consider buying a season’s pass too. Most times a pass will pay for itself in less than three visits. If you don’t want to spend all day at the zoo, break it up into 2-3 hour chunks and keep coming back.Go to your local visitor’s center and pick up the free brochures that are available there. You might find some excursions you didn’t know about or had forgotten existed. The staff at the visitor’s center usually have coupons for free or discounted admission too. Take advantage of your local resources.40 Year Mortgage A New Option For A New EraThe 40 year mortgage makes monthly home payments more affordable, especially in areas where the real estate prices have skyrocketed. It is an attractive tool for homeowners who might otherwise be priced out of the housing market entirely.In order to understand the 40 year mortgage, we have to look at the history in which the concept came about.The “standard” 30 year fixed rate mortgage was developed in the 1930s. In 1935, the average home cost $3450 and the average salary was $1600. That means, the average home cost just over two years’ salary.Fast forward to today. In 2005, the median home price in California was $524,000 while the average salary in that state was $43,000. As you can see, homes now cost ten times annual salary. This makes spreading the payments out over a 40 year mortgage quite attractive.Another difference was that in the 1930s, people bought homes that they would live in until they died and then pass down to their children. Today, people live in a purchased home for just 8 to 10 years on average.All of this makes the lower payment 40 year mortgage an attractive option for people whose home purchase is a temporary investment. A 40 year mortgage may offer you a lower monthly payment. You may also be able to obtain a secure, fixed rate. But these mortgages typically have a balloon payment at the end of thirty years. AT that time, you have to refinance the loan or pay off the remaining balance.A 40 year mortgage has lower payments than the 30 year fixed mortgage because it stretches out the amortization schedule over a longer period. The loan is actually only for 30 years, but is amortized over 40 years, thus the balloon payment.An alternative to the 40 year mortgage is the interest only loan as it offers a similar low payment schedule. In some ways, the 40 year mortgage is more attractive though, because it allows you to build at least some equity in the home.Both the 40 year loan and the interest only loan allow you to purchase a more expensive home than you can afford with the same amount of cash. A $200,000 home would be $100 per month cheaper with a 40 year mortgage than it would be with a 30 year fixed rate mortgage.The people who will benefit most from 40 year mortgage plans are those who don’t plan on moving from their home during the mortgage period. If you do move, you risk leaving the home during a downturn in the market which puts your entire investment at risk.It made a lot more sense to take out 40 year loans when it looked like the housing market would continue to rise from year to year. In a depressed market, you need to be sure that you will be in the home for a long time before you take out a 40 year mortgage.Movie DayIts summer time and you don’t want the kids cooped up in the house in front of the television set. But a day here and there is not going to hurt and it could be a sanity saver for you on a wet and cold day.Make it a planned event. Go to the video store and let each child pick out their own video. Make sure the ground rule is set. They can pick out their own videos but have to agree to watch what the other children pick out too. Make sure to pick up some popcorn if you don’t already have some at home.Set the mood; let the kids create their own movie theatre in the living room. Their movie theater can take the form of a fort, lawn chairs, or whatever else they can think up to make themselves comfortable for the movie marathon.As the parent you will have to be in charge of the concession stand. Popcorn is a given but also have some healthy snacks on hand to satiate their appetites. Vegetable sticks and sandwiches are easy to make and if you are letting them eat in front of the television they won’t make a big mess.When children are in front of the TV for extending periods of time their energy gets pent up and they are going to need a way to release it. Come in between movies and have a stretch or exercise burst to shake away the sillies. It can be just like the 9th inning stretch at baseball games. Play follow the leader in the house or do jumping jacks – make it fun.When the rain stops, send the kids outside. You will find they won’t ask for TV as often with a few of these days thrown in each month.It’s a CircusThe idea of a circus can make a child’s eyes light up. If there isn’t one coming to your town or city this summer help the kids put on one of their own. You can be the ring master and invite over friends and family to watch the finished production.Depending on how many children are participating some kids may have to perform in more than one act. Find out what each child wants to be and try to find a way to include all of their talents.Older children may like to take on the challenge of learning how to juggle before the big show. So now one gets hurt (including the audience) use tissues or kerchiefs for a beginning juggler.An acrobat can use a log or long piece of 2 X 4 to showcase their balancing skills as they cross the high wire – with no net. This might be a popular one, let all the practicing acrobats participate.If your family owns a well-trained dog, recruit the family pet to be a lion and have one of the kids be a lion-tamer. If there are no animals to use for this, convince one of the children that they can be the lion. You can’t have a circus without a lion and a lion tamer.Another popular act at the circus is the clowns. Let your clowns dress up and create their act by themselves so it is a surprise for everyone. As the ringmaster, try and be as authentic as possible and introduce each performer as grandiosely as possible. You will know you are doing a good job by the number of giggle you elicit as you announce the children’s names. Don’t forget the popcorn and peanuts for the audience to munch on as they watch the show.Make a Wind ChimeThe sound of a wind time in the summer breeze is very relaxing and making one can occupy the children for an afternoon. The materials you will need are items that will make a pretty sound when they rub against each other (shells, beads, or even old utensils), something sharp to poke a hole through each item, a hammer, string, a round item (a lid or piece of wood) for the top, and a hook to hang the wind chime.Once all the items are collected the adult should use the hammer and sharp object (such as a screwdriver) to make a hole in each object. If the item is too hard to make a hole in (like a rock) tie string around it several times until it is secured. After the holes are made tie a piece of string to each item.Take your tools again and punch holes in the round lid that you are going to use, one for each item that will be hanging from the wind chime. Thread the string through the hole and tie a knot so that it will not fall back through. Poke two more holes in the lid and tie one piece of string through both holes and attach the hook. All that is left is to find the perfect spot for your wind chime. Place it close enough so that it can be heard through an open window on a breezy day. If the items do not knock against each other when the wind blows you may have to adjust the lengths of the string a few times until you get it just right. Keep an eye on the wind chime to make sure it doesn’t loose any of the pieces. If it does be sure to pick them up as they can pose a choking hazard to young children.Making Musical InstrumentsSpend a summer day making musical instruments with the children it is lots of noisy fun. Once everyone is equipped with their homemade instrument go on parade through your neighborhood to show off you new marching band.Make a tambourine with two paper plates and something that makes noise to go between them. You can use beans, rice, or small bells from a craft store. Use staples to keep the two plates together with the noise makers inside. Have the child decorate the outside and hang long streamers from the edges.You can make a drum with a large empty cereal box. Punch two holes in the sides of the cereal box and tie a piece of yarn to go around the child’s neck. Use two pencils or wooden dowels with corks or empty thread spools affixed to the ends for drum sticks.Use a wrapping paper or paper towel cardboard tube to make a horn. This can be used just as is and some decoration. To make it sound more interesting, cover one end with was paper and keep it in place with a rubber band. Poke some holes along the tube and make noise through the open end.Use a shoebox, a paper towel roll and some strong rubber bands to make a guitar to take on the road. With the cover off of the box, put the rubber bands around the box. The bands should be stretched but not too taught that they can’t be plucked or strummed like a guitar. Glue the paper towel roll to one end of the box to be the arm of the guitar.After everyone has made their musical instruments let them jam for awhile and then march about sharing their music with everyone. You can carry the baton and be the band leader.Build your own SandboxKids of all ages love to play in the sand. It can be a construction site, made into a sand castle or add water for a muddy mess. It is easy and inexpensive to build a sandbox in your own back yard to enjoy for the entire summer.When you are deciding where to put your sandbox try and find a location that gets a lot of shade throughout the day. When the sun is hot, and the kids still want to be outside this will be a great activity for them if it is out of the sun.All you will need are four boards, a weed barrier for the bottom, a tarp or piece of plywood for covering and the sand. Nail the four boards together into a square shape and then take the weed barrier and affix with a staple gun. If you do not want to use a weed blocker or barrier, you can nail a piece of plywood to the bottom of the frame you made but this will require measurements and a bit more planning. Then add your sand. The cover is a nice touch to keep out rain and unwanted animals such as cats digging in the sandbox. But it is not a necessity. Now relax as the children spend hours creating cities and other imaginative buildings in their very own sandbox.If you do not have enough pails and shovels or other sand toys available for all the children, raid the recycling box and re-use old plastic containers to fill and pour sand with. If the children want the sand to stay together like it does in at the beach you can give them some water to play with. The sand will dry and if you use the weed barrier it will allow water to drain out of the sandbox.What is acid test ratio and ROA ratio?Investors calculate the acid test ratio, also known as the quick ratio or the pounce ratio. This ratio excludes inventory and prepaid expenses, which the current ratio includes, and it limits assets to cash and items that the business can quickly convert to cash. This limited category of assets is known as quick or liquid assets. The acid-text ratio is calculated by dividing the liquid assets by the total current liabilities. This ratio is also known as the pounce ratio to emphasize that you're calculating for a worst-case scenario, where the business's creditors could pounce on the business and demand quick payment of the business's liabilities. Short term creditors do not have the right to demand immediate payment, except in unusual circumstances. This ratio is a conservative way to look at a business's capability to pay its short-term liabilities.One factor that affects the bottom-line profitability of a business is whether it uses debt to its advantage. A business may realize a financial leverage gain, meaning it earns more profit on the money it has borrowed than the interest paid for the use of the borrowed money. A good part of a business's net income for the year may be due to financial leverage. The ROA ratio is determined by dividing the earnings before interest and income tax (EBIT) by the net operating assets. An investor compares the ROA with the interest rate at which the corporation borrowed money. If a business's ROA is 14 percent and the interest rate on its debt is 8 percent, the business's net gain on its capital is 6 percent more than what it's paying in interest. ROA is a useful ratio for interpreting profit performance, aside from determining financial gain or loss. ROA is called a capital utilization test that measures how profit before interest and income tax was earned on the total capital employed by the business.What are independent auditors?Indpendent CPA auditors are like referees in the financial reporting arena. The CPA comes in, does an audit of the business's accounting system and methods and gives a report that is attached to the company's financial statements. Publicly owned businesses are required to have their annual financial reports audited by independent CPA firms and any privately owned businesses have audits done as well because they know that an audit report will add credibility to their financial reports.An auditor judges whether the business's accounting methods are in accordance with generally accepted accounting principles (GAAP). Generally everything is in place and the financial report is a reliable document. But at times an auditor will wave a yellow or red flag. Some indicators of potential trouble include when the business's capability to continue normal operations is in doubt because of what are known as financial exigencies, which could mean a low cash balance, unpaid overdue liabilities, or major lawsuits that the business doesn't have the cash to cover.An auditor must exercise professional skepticism, meaning the auditor should challenge the accounting methods and reporting practices of the client in order to make sure that its financial statement conform with accounting standards and are not misleading - in short, that the financial statement are fairly presented. Indeed, the words "fairly presented" are the exact words used in the auditor's report.A good auditor need technical know-how, but also needs to know how to be tough on the accounting methods of the client. His job is to be the agent of the shareholders and other users of the business's financial report. It's incumbent on an auditor to strictly uphold GAAP, and not let any irregularities slide. There are a number of well-known companies that engaged in accounting fraud recently and that fraud was not discovered by the CPA auditors. Enron is one of these companies. In this case, the auditing firm, Arthur Anderson was found guilty of obstruction of justice because it destroyed audit evidence.What do you Feel?With this activity, your children are going to be using their sense of feel to figure out what different objects are when they are blindfolded. You can create different themes to play this game (items from nature or the kitchen) or mix things up for a game that is a bit harder.All you need for this activity is a blindfold and many different objects that are different shapes, sizes and textures. The children have to wear the blindfold and try and guess what they are holding by touch alone.Examples of items to use from nature: * Pinecones * Moss* Flower (all different kinds)* Blades of grass* Leaf* Stones* Dandelion seedsExamples of items to use from the kitchen:* Sponges or washcloths* Potato or other textured vegetable* Pineapple or other piece of fruit that won’t be damaged easily* Soap in a container, have a cloth handy to wipe their hands with afterwards* Measuring spoonsYou can set-up different stations for the children to go to or having everything laid out on one table. A variation on this activity is to use the sense of smell instead of touch. Still use the blind fold but use items that have a distinct odor to see if the children can guess what the item is. Spices such as cinnamon and pepper are easy to identify.You can set up different tables where different senses have to be used at each table. A touching table, a smelling table, and a tasting table. The tasting table can be fun, but if you are playing with children that are not your own make sure you are aware of any allergies that they may have. Also, don’t put anything out that a child strongly dislikes it will prevent them from wanting to play the game again.Print Making with FoodStamps are great for crafts or decorating stationary before you send a letter. Here is a way that children can make their own stamps to decorate clothing, make a picture, or to make homemade wrapping paper to wrap a present in.The best food to use when making your own stamps are apples and potatoes. Apples make a great design on their own cut in half vertically (for a traditional apple shape) or horizontally (for a circle with a star-shape in the middle). With a potato, cut it in half and then make your design. Depending on the age of the children you may or may not want to let them execute this part. An easy way to make a design on the potato to use as a stamp is with small cookie cutters. Press the cookie cutter into the potato and the remove the excess flesh. You can make a positive or negative impression by removing the inside of the area or the outside of the area where the cookie cutter made its mark. With tempura or another toxic-free paint, dip the apple or potato into the paint and have an extra piece of paper handy to dab off the extra paint. Make many different designs with the potatoes to great a variety of designs.If you want to use the stamps as print making on clothing, buy some fabric paint at the craft store. If the paint is too thick add a few drops of water at a time until it is at a consistency that is easier to work with.Be creative with your choices, you may also want to try carrots or another hard vegetable to see what kind of mark they leave. An alternative and less messy way to get the paint on the vegetable is to paint it on with a brush instead of dipping it into the paint.What is accounting fraud?Accounting fraud is a deliberate and improper manipulation of the recording of sales revenue and/or expenses in order to make a company's profit performance appear better than it actually is. Some things that companies do that can constitute fraud are:--Not listing prepaid expenses or other incidental assets--Not showing certain classifications of current assets and/or liabilities--Collapsing short- and long-term debt into one amount. Over-recording sales revenue is the most common technique of accounting fraud. A business may ship products to customers that they haven't ordered, knowing that those customers will return the products after the end of the year. Until the returns are made, the business records the shipments as if they were actual sales. Or a business may engage in channel stuffing. It delivers products to dealers or final customers that they really don't want, but business makes deals on the side that provide incentives and special privileges if the dealers or customers don't object to taking premature delivery of the products. A business may also delay recording products that have been returned by customers to avoid recognizing these offsets against sales revenue in the current yearThe other way a business commits accounting fraud is by under-recording expenses, such as not recording depreciation expense. Or a business may choose not to record all of its cost of goods sold expense fore the sales made during a period. This would make the gross margin higher, but the business's inventory asset would include products that actually are not in inventory because they've been delivered to customers. A business might also choose not to record asset losses that should be recognized, such as uncollectible accounts receivable, or it might not write down inventory under the lower of cost or market rule. A business might also not record the full amount of the liability for an expense, making that liability understated in the company's balance sheet. Its profit, therefore, would be overstated.Back to School PartyParents can celebrate a back to school party or kids may prefer to call the festivities an end of summer party. Other way, it is a fund way to look back on the summer and have a get together with everyone before school starts again (or for some the first time).An outdoor party with a barbecue is the perfect way to feed the party guests. Ask the children what their favorite parts of the summer were and what they are looking forward to most when going back to school. Try and incorporate these things into the party.Make a school bus cake using two square cake pans. Use one cake as the body of the bus and cut up the second cake making wheels and the front part of the bus that jets out. Make goodie bags for all the children to take home and place them in brown paper bags with their names written on them. Things to put in the bags:* An apple* Small notebook* Pencil* Eraser* Calculator* Anything else school related Hold a spelling bee and give a prize to the winner (maybe a new backpack). Have a large jar full of jelly beans or another fun treat and have the children guess how many are in the jar. The closest person gets to take the jar home. Think of other activities that revolve around the curriculum the children will be going back to once the school bells starting ringing again.Invite children from your child’s class that maybe he or she hasn’t seen in the summer. For younger children this can make the transition back into the classroom easier if they have a familiarity with the people they are going to be seeing everyday. The other parents will be appreciative to as it will help their children too.What does an audit do?If a business breaks the rules of accounting and ethics, it can be liable for legal sanctions against it. It can deliberately deceive its investors and lenders with false or misleading numbers in its financial report. That's where audits come in. Audits are one means of keeping misleading financial reporting to a minimum. CPA auditors are like highway patrol officers who enforce traffic laws and issue tickets to keep speeding to a minimum. An audit exam can uncover problems that the business was not aware of.After completing an audit examination, the CPA prepares a short report stating that the business has prepared its financial statements, according to generally accepted accounting principles (GAAP), or where it has not. All businesses that are publicly traded are required to have annual audits by independent CPAs. Those companies whose stocks are listed on the New York Stock Exchange or Nasdaq must be audited by outside CPA firms. For a publicly traded company, the expense of conducting an annual audit is the cost of doing business; it's the price a company pays for going into public markets for its capital and for having its shares traded in the public venue. Although federal law doesn't require audits for private businesses, banks and other lenders to private businesses may insist on audited financial statements. If the lenders don't require audited statements, a business's owners have to decide whether an audit is a good investment. Instead of an audit, which they can't really afford, many smaller businesses have an outside CPA come in on a regular basis to look over their accounting methods and give advice on their financial reporting. But unless a CPA has done an audit, he or she has to be very careful not to express an opinion of the external financial statements. Without a careful examination of the evidence supporting the amounts reported in the financial statements, the CPA is in no position to give an opinion on the financial statements prepared from the accounts of the business.Summer LearningSummer time is a break for children from lessons, homework and the everyday structure that school provides. But if you let the children stray too much from this routine during their summer break it can make the transition to school harder in the fall.You do not have to make the children sit down every day to learn a lesson but you can include summertime activities that are fun and are centered on learning. You can purchase workbooks for children that are meant to be preparatory for the next grade level at school and they are a great stepping stone. But you can have a conversation with the child’s teacher at the end of the school year to determine what they need to work on and choose some activities that will help develop those skills.For young children entering kindergarten count and name everything around you. Read and spell out street signs to help with letter recognition. Independence is the most important skill you can teach children entering school for the first time. Encourage them to clean up after themselves and put on their own coat and shoes just like they will at school.For older children, use little chores or errands and learning tools. Have your child write down your grocery list as you go through the cupboards. Have them pay for things with their own money or figure out how much money they need to save for a special item.School is a big part of a child’s life and you want them to be successful. Remember that taking a break is part of that so don’t overwhelm them with learning in the summer. But don’t let them forget the important skills that they worked hard to learn the year before. Continued reading through the summer is the best preparation.What does an audit report contain?Most audit reports on financial statements give the business a clean bill of health, or a clean opinion. At the other end of the spectrum, the auditor may state that the financial statements are misleading and should not be relied upon. This negative audit report is called an adverse opinion. That's the big stick that auditors carry. They have the power to give a company's financial statements an adverse opinion and no business wants that. The threat of an adverse opinion almost always motivates a business to give way to the auditor and change its accounting or disclosure in order to avoid getting the kiss of death of an adverse opinion. An adverse audit opinion says that the financial statements of the business are misleading. The SEC does not tolerate adverse opinions by auditors of public businesses; it would suspend trading in a company's stock share if the company received an adverse opinion from its CPA auditor.One modification to an auditor's report is very serious - when the CPA firm says that it has substantial doubts about the capability of the business to continue as a going concern. A going concern is a business that has sufficient financial wherewithal and momentum to continue it normal operations into the foreseeable future and would be able to absorb a bad turn of events without having to default on its liabilities. A going concern does not face an imminent financial crisis or any pressing financial emergency. A business could be under some financial distress but overall still be judged a going concern. Unless there is evidence to the contrary, the CPA auditor assumes that the business is a going concern. If an auditor has serious concerns about whether the business is a going concern, these doubts are spelled out in the auditor's report.Title: 4 Advantages Of Mutual Fund InvestingWord Count:378Summary:Mutual funds have grown in popularity over the last few years to the point where it’s harder to find an investor who is not using mutual funds than one who is. The popularity of mutual funds is no surprise when you consider that they are one of the easiest investments to use and require very little knowledge of the financial markets. There are 4 main advantages that mutual funds offer every investor, as you will learn in this article.The first advantage of mutual fund inv...Keywords:investing in mutual funds,mutual funds,online investing,stock market investingArticle Body:Mutual funds have grown in popularity over the last few years to the point where it’s harder to find an investor who is not using mutual funds than one who is. The popularity of mutual funds is no surprise when you consider that they are one of the easiest investments to use and require very little knowledge of the financial markets. There are 4 main advantages that mutual funds offer every investor, as you will learn in this article.The first advantage of mutual fund investing it that mutual funds offer professional management of your investment dollars. Mutual funds are run by fund managers, who are essentially watching over your investment daily. There is almost no other place where you get that kind of investment management without paying huge management fees.The second advantage of mutual fund investing is that mutual funds are extremely liquid. Any investor can sell his shares in a mutual fund any day that the stock market is open. Compare that to investing in real estate, CDs or even stocks that have low trading volume which can takes weeks to months to liquidate your stake. The liquidity of mutual funds gives any investor the ability to get out of the investment quickly if needed.The third advantage of mutual funds is the diversification that they offer. Mutual funds invest in tens or even hundreds of different stocks, bonds or money markets. Trying to duplicate this type of diversification in your own portfolio would result in very high trading fees, not to mention huge headaches from tying to monitor hundreds of stock positions. This leads us into the fourth advantage of mutual funds, lower fees.Mutual funds have very low fees due to their ability to take advantage of economies of scale. Since mutual funds are pooling the investment dollars of so many investors they can buy stocks in larger quantities which leads to lower fees for mutual funds investors. Numerous mutual funds have fees that are under 2 or 3%.Mutual funds are growing at a feverish pace as more and more investors put their money in them. But considering the great advantages that mutual funds offer the average investor all the way up to guy with the multi-million dollar portfolio, it’s really no surprise.Title: 4 Debt Reduction Tips For YouWord Count:325Summary:If you are in debt and owe money, you can tackle the problem head on by choosing one or more of four solutions outlined.Keywords:tax debt, equity loans, equity line of credit, mortgage, debt repayment, debt consolidation, free credit reportArticle Body:Getting out of debt can be a long, drawn out process. If you spent years wrestling with financial problems, the solution will not come to you overnight. It can take months, even years to unravel debt difficulties but it can be done. You have some options to help you get started; let’s take a look at four of them: The very first quality you must possess is the desire to learn, along with the willingness to be trained. 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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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Выставка: Внутрипроизводственная логистика. Склад - 2009
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