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Welcome to First Business online
resource, designed to help you decide whether
starting a small business is right for you.
This resource includes eight parts, including how to get
started, business planning and support and information on laws and
regulations and insurance tax.
Each part includes a scenario to put everything in context,
reflect on and help grow your business idea and an activity to
apply your new knowledge.
Once you have finished working through this resource and decided
that you are ready to bring your idea to life, download the First
Business app to help guide you through the requirements for
kick starting your new business.
It is important to note that this resource focuses on a
sole trader structure without employees, and does not discuss
the various types of business structures in detail. What type of
business you set up is a really important part of the decision
process for your business and we recommend you take a look at more
information on the different types of
structures, including sole trader, partnerships, and companies
to see if any of these business structures are relevant to your new
Download the Curriculum Alignment for this resource.
There are over two million small businesses in
Australia, so there are lots of people out there living their
Let's talk about why you might want to be in small business.
There's probably more than one thing motivating you.
Here's some typical reasons
These are all great reasons to start a small business, but let's
quickly take a look at the flip sides. Click the reasons that
are relevant to your situation so you can understand the pros and
You want to be your own boss and have more control over
your work
This is a really popular reason. No-one to answer to, making all
the rules yourself - what bliss! The problem is, you'll also be
making all the decisions on your own, and if you're a tradie,
you'll be quoting and organising all the work yourself, then
chasing up the payments. You'll no longer be getting a guaranteed
paycheque every second Thursday. It can be very rewarding, but it
can be a struggle to adjust, managing the admin as well as the
actual work, especially at first.
You want to make more money
It's true that thousands have made money in small business. But
there wouldn't be many that haven't worked long and hard to get to
that point. Chances are, you'll earn less per hour of work than you
did before, and there are likely to be times when business is slow
and you won't earn much at all. At this point you might start to
doubt your decision, and you'll need to be pretty determined to
stick with it. Steve Jobs didn't get rich overnight. He started his
first small business in his parent's garage and barely made ends
meet for quite some time.
You have a fantastic business idea
This is a truly great reason to start a small business, but … do
your homework. You might think your idea is gold but you absolutely
have to be sure that people will want to pay for your product or
service, and that someone does not have a similar idea. Otherwise,
you'll go broke! Airbnb is a great example of an idea that appealed
to the masses and has grown from a small business to a huge
You're looking for more freedom and flexibility in your
work hours to suit your lifestyle
How great would it be to be able to choose your own hours?
Imagine surfing until 10am every day or finishing work at 3pm so
you can go for that run. Here's the wakeup call. Starting out in
small business is a massive responsibility, especially in the
beginning when you'll likely be working day and night just to keep
your head above water. If you're not scared of hard work, and you
can handle the lines between work and home getting blurry
sometimes, then go for it. Down the track you might just get to
work hours that suit your lifestyle a bit better.
You want a career change or you're
Hate your job? Doesn't feel like the right fit for you? Been
made redundant? Don't worry, you can always push the default key
and start up your own business. But take note, it can be a really
tough gig. You shouldn't do it just because you think it'll be
better than the job you have now. You need a real passion for what
you're about to do, or it just won't work.
You want to be more creative and innovative
Perhaps your job isn't creative enough for you or every idea you
have at work gets slammed. But … keep in mind that running a small
business comes with loads of really important and way less creative
(even boring) jobs like record keeping, paying bills, chasing
debts, marketing and networking. You'll have to wear lots of
different hats unless you can afford to pay others to do it for
None of this means you shouldn't do it at all. If you're not
100% sure, you could start your own very small business in your
spare time, to see if it has legs and to find out if you're ready
for it. This could work really well for people who are able work on
weekends (for themselves) like landscape gardeners, hairdressers,
plumbers, and builders. You could balance a new business with other
part-time or casual work so you can keep paying the bills while you
build up cash flow in your new business.
Activity: Why start a small business
When it comes to business opportunities, the sky's the limit.
But you really have to know what to look for and what questions to
ask yourself when thinking about setting up a business.
Obviously, your skills and experience will drive the direction
you head, but think about the following and do your research.
Will your product/service meet a need?
This one probably sounds ridiculous, why would you go into
business without thinking about and researching this? You'd be
surprised how many people do! Does what you offer solve a problem
of some sort? If the need is already being met by other businesses,
how will you do it better? Will your product be delivered quicker,
cheaper, be of higher quality, or more convenient? What makes yours
a value added product or service?
Will your business idea work in your area?
Demand for a product or service can often change from location
to location. Say you're a builder. There might be better
opportunity for you in an area where there's lots of new
development. Or it may not be a good idea for a hairdresser to
start a business in an area where there's already six others. An
upmarket coffee shop might do really well in a busy shopping strip,
but not so well in an industrial area.
Do you have the resources you need?
We're not just talking about tangible items here, but also
skills and knowledge. As an electrician, having a work van and
tools is one thing, but you'll probably need extra help like an
accountant, a financial adviser or business mentor to help your
business succeed. You'll also need to think about marketing your
business, and how you will establish a customer base. Can you
afford these extra resources?
Do you have the right price point?
What pricing can your potential customers tolerate? Can you
provide a good service at a price the public is prepared to pay and
still make a profit? This is a vital thing to think about. You
could have customers clamouring for your service at a rate that
makes you go broke, or have a price point that no-one is prepared
to pay. Finding a price the customer is happy to pay is really
Is the time right for your business?
Think about the first four points - all of these things have to
add up at the right time to make it all work for your business. If
everything points to the time not being quite right, keep
researching and watching for the right time for you. And don't
forget, sometimes there's opportunity in times of financial
downturn. For example, there's research to suggest some women
spend more on beauty products and hairdressing during economic
Ok, if you're still seeing an opportunity, you're ready to set
your business goals.
Goal setting is so important in both our personal and work lives.
If you don't have goals, how will you know where you're going, how
to get there or when you're there?
Can you think of any personal goals you've had in the past? It
may have been something as simple as getting a part-time job while
you were studying, saving for a holiday, buying a second-hand car
or finishing an apprenticeship. Goals are great as they make you
focus on the big picture. Ever noticed how once you've decided to
buy a certain type of car, all of a sudden, you see that make and
model everywhere? This is because your mind is attuned to the goal
and is working hard to make it happen!
Your business goals can be big or small, short or long-term, but
as with all goals, they must be SMART.
Here are some questions to ask yourself to make sure your goals
are SMART.
Specific - Is your goal clear and precise? There
should be no grey areas around your goal.
Measurable - Will you be able to easily tell
when you've reached your goal?
Achievable - There's no point setting yourself
up for failure. If your goal is impossible, you'll just give
Relevant - Is the goal in line with what you
are trying to achieve? For example, does your business idea allow
you to build on your existing training and experience?
Time-based - Have you set a timeframe for your
goal? Give yourself a deadline to achieve your goal, if it's
open-ended, you'll never get there.
So how does this all work in the real world?
Tim is thinking about going into business for himself. He's a
fully qualified pastry chef, is used to the early starts and thinks
he has what it takes to run his own small business. He's thought
about the pros and cons and jotted down a couple of broad business
Let's make Tim's goals SMARTER!
By making his goals SMARTER, Tim will be able
to focus on his priorities and be responsible for making them
happen. And he'll easily be able to measure when he's achieved
Activity: Making SMARTER goals
We all have different personalities, and depending on the
situation, we demonstrate the different ways we approach work. In a
small business you might need to utilise some of your less common
characteristics in order to succeed.
Let's take a look at one way our work personality types can be
The Doer - hates change
This person loves to get their sleeves rolled up and do the
work. Their main focus is on getting the work done. Management,
procedures and change can fly out the window according to Doers.
They like things just the way they are. They feel comfortable when
their job feels like a big, familiar comfy couch that stays the
The Manager - only supports change where
Unlike the Doer, the Manager's main focus is order and processes
and how they can work better. The Manager creates work and
supervises. They only change things if there's a problem, in which
case they'll develop a process to solve it.
The Entrepreneur - loves change
No-one loves change as much as the Entrepreneur! Never content
with the way things are, they are creators, innovators and
visionaries. Things can always be done better according to the
Entrepreneur, who lives in the future, always wondering 'what
Activity: Which work personality type are
Budgets and cash flow statements are both essential for managing
the finances in your business.
What's the difference?
A budget establishes the financial position of your business and
what expenses you will have to pay in a set period time, for
example 12 months. This is very important when setting up your
business, to understand what expenses you will incur, from licences
and registrations, rent, insurance, raw materials and more. Into
the future, a budget will help you break down the costs involved in
reaching the goals in your business plan, such as new equipment,
additional staffing, or new licences.
A cash flow statement is in real time, what is going in and
going out of your business.
It is important to remember that budgeting for your own personal
life is just as important for your business, however remember to
keep these separate. You need to know the cost of your own
expenses, such as paying rent and utilities, loan repayments, food,
and transport costs. Knowing this will help shape your decisions
around how to start your business, for example do you have enough
cash to set up your business and support yourself for a period of
time, or will you start your business part time, and continue
working in another casual job to stay afloat?
The MoneySmart website provides further information on budgeting,
and some tools to help you get organised, and Business.gov.au also
has a
start-up budget template for your business. Let's take a
closer look at cash flow statements.
Cash flow is the life blood of small business and managing it
effectively is critical to your business success. In fact, some
businesses fail, not because they aren't profitable, but simply
because they run out of money.
But it's not rocket science. There are lots of tools out there to
help you. Before we get started, let's take a look at an example of
what can go wrong.
Khalid is a 24 year-old plumber who started his own successful
business two years ago. He loves his work, has a stream of regular
clients that keep his revenue up and has managed to keep on top of
his paperwork with the help of a local accountant. Life couldn't be
After two years of working really hard, Khalid has a bit of cash
in the business which has given him a bit of a buffer from slow
payers or lean months and so far everything's worked out fine.
Khalid is halfway through a really lucrative 12 month contract
that should see his business turn a hefty profit for the year. The
contract is with a large, well-known firm so Khalid isn't worried
about extending credit for more than the usual 30 days; after all,
he has some money in the business to tide him over. But the debt
quickly goes from 60 to 90 and then 120 days and all of a sudden
Khalid has worked four months without a payment. He is assured by
the accounts department that he will be paid, but after six months,
the firm goes under and Khalid is left with an outstanding debtor
of more than $40,000 that will never be paid.
Khalid now knows that no matter how big the customer, it's
unwise to extend credit past the usual 30 day term. It's also not
the best move to have all your income coming from the one source
because if that client goes bust, your business might too.
There are more small business case studies on our First business
So you can see from Khalid's story that managing cash flow
correctly can make or break a business. Managing it well means you
will always have money to pay your bills when they are due.
Many things have a direct impact on cash flow. In Khalid's case,
customer payment terms were a huge part of the problem, as was
having all his work eggs in one basket.
So here are some essentials for you to think about:
Plan your cash flow
A cash flow statement will help you estimate money coming in
and money going out. Cash flow templates are readily available on
the web, but you will need to record:
Monitor your cash flow
It's important to compare your cash flow estimates against
actual amounts, to see if you are tracking as you planned. Don't be
scared to revise and amend estimates. It's a normal part of cash
flow forecasting.
Planning for the best and the worst
If your cash flow statement at the end of the month shows some
shortfall of funds, you'll need to figure out a way to cover this
until you get back into positive territory. A short-term loan or
bank overdraft might have to be arranged. Any loan repayments will
need to become part of your outgoings.
If you're in the great position of having excess cash, you could
think about paying off any business related debt or purchase assets
that will help you generate more income. It's also a good idea to
keep some cash in reserve in case of emergencies.
Tips to improve your cash flow
If you are going to be relying solely on business income to pay
yourself a wage, you'll need to factor this into your cash flow as
Benjamin Franklin famously said, 'if you fail to plan, you are
planning to fail'. It seems he may have been onto something.
Planning is one of the keys to small business success, yet a
high number of small business start-ups don't have a proper
Key reasons why planning helps you:
All very sensible, right? Read on to learn more.
Goal setting
Business planning starts with setting goals. As identified in
part one, goals provide focus and direction and keep you motivated.
You might set a series of milestones to achieve as part of your
overall goal. Small achievable milestones keep you focused and make
reaching the goal seem possible. The Part 1 of this resource looked
at making SMART goals. You may wish to refresh your memory on SMART
goals .
Monitoring and reviewing progress
A business plan is not a static document, it will evolve as your
plans are reviewed and revised. Comparing your plan to what
actually happened and tracking your progress against milestones
helps you make decisions about your business and hopefully improve
future results.
Conveying your business idea to others
If you need finance to get your business off the ground, putting
your vision in writing is absolutely essential! Investors or
lenders will want to see that you have researched your product or
service and undertaken market analysis, so they have a credible
basis for believing that your business has what it takes to
succeed. It also makes sure that other people you're working with,
including advisers and mentors, are on the same page.
Making contingency plans
While planning improves your chances of success, it's important
to understand that things don't always go to plan. It's important
to consider what could go wrong, what is outside your control and
plan for unexpected events. In business, you can hope for the best
but you need to plan for the worst. Consider doing a SWOT analysis
and including it in your business plan.
Research your business idea to see if it has a reasonable chance
of success before you start on your business plan. This is covered
in Part 1, if you haven't already taken a look, now's your
Ok, so we've looked at all the reasons why a business plan is a
good idea where to start.
Your plan doesn't need to be long and overly complex. It just
needs to be set out:
That doesn't sound too hard, does it?
The purpose of your business
Sounds simple doesn't it, but you might be surprised how many
small business owners can't tell you 'why' they're in business. The
purpose of your business is not the same as a mission statement.
Google some well-known businesses and you'll find examples of some
interesting mission statements:
You'll notice that none of these statements accurately describes
the purpose of the business. For example McDonalds' business
purpose is to provide low cost fast food that is consistent across
outlets anywhere in the world, notwithstanding country specific
differences in product offerings. Be careful not to confuse a
mission statement with a business purpose.
Your business purpose needs to describe what you will do, not
what you dream of becoming. It is the reason you are starting a
business. It will describe the actions you will take as you deliver
your product or service.
Examples of a business purpose:
Examples of a mission statement:
Your product/service
Start by briefly describing your product or service. Is it
unique or are there others offering the same, or similar, product
or service already? If there is already competition, what will be
your point of difference? Also think about what your business won't
provide. Lots of small businesses struggle trying to be all things
to all people, instead of focusing on a defined product or service
with clear boundaries.
Think about:
Determine your market
This one sounds pretty easy, but sometimes it can be hard to
nail down. Who are your customers? Who will buy your product or use
your service? Where are they located? Be realistic and understand
that not everyone will be a customer. You'll need to work out the
people or businesses that will use your product or service so that
you can target your marketing efforts towards them. People buy
products or services for three main reasons:
Here are some great tips for
helping you undertake market research.
Getting to market
Decide the best way to bring your business idea to the market
and develop a marketing plan.
Goals and milestones
Milestones are like checkpoints for your business, steps you
take to reach your overall goals. You are more likely to achieve
goals that are written down and that have realistic timeframes. It
will give you something you can measure progress against to keep
you on track. You may wish to refresh your memory on
SMART goals from part one.
Financial needs
No business can survive without cash. You'll have start-up
costs, regular expenses and probably a few unexpected ones. You
will need to estimate when you will receive income and when you
will have to pay expenses. In a start-up phase it's likely your
expenses will be greater than your income so accurately estimating
your expenses and making sure you have the funds to cover them is
vital to the success of your business. You may need to pay an
accountant or bookkeeper to help you if finances are not your
strong suit.
As well as projecting cash flow, you'll need to develop other
financial forecasts such as a projected profit and loss statement
and balance sheet. Consider:
Your business is unlikely to turn over enough profit to pay you
a decent wage for a while. You will need money from another source
to pay your personal expenses while you build your business.
Measuring success
If you've put the time into setting your business up properly
you'll want to know how you're tracking against your business
plans. If your goals are SMART then they should be
measurable, so what should you be looking for when comparing your
plan to what actually happened?
Depending on your goals and budget, also decide about how often
you would like to review your business plan, for example every six
months or every 12 months, and make sure you stick to the time
Don't let all this faze you. There are some
excellent business plan templates out there that make it as
easy as possible for you to complete these really important steps
in setting up your business.
Activity: Business planning - reflection time
Now that you've got your business plan sorted, you may have
discovered some skills gaps. Think about whether you want to fill
these gaps by developing or improving your skills or by seeking out
business professionals, mentors or coaches to help you.
Your plan may have highlighted the need for skills in areas such
It's a big list, and you won't need to know it all but spending
money to get good advice in the beginning can be a factor in
determining whether or not your business becomes a success.
Luca is a 23 year old house painter who started his own small
business three months ago. He's working really hard, has picked up
a few big clients and is loving the chance to choose when and where
he works.
Luca has a rough business plan he's put together with the help
of a business
planning templates and tools and enough enthusiasm to sink
a ship. There's just one little problem. Even though he's very good
at painting, his business plan did highlight some areas where his
skills are lacking. He's completed the following skills gap
As well as this, Luca has asked Marisa to fill an overall
mentoring role for his first 12 months in business. He was
worried about his skills gaps but he's worked out how to fill those
gaps. All successful small business owners started somewhere and
most would not have achieved success without some help. Eventually
Luca hopes to build up his own skills so he's less reliant on
others but this will take time, so for now he has some good mentors
and he can focus on what he does best.
- Skill gaps
Luca is lucky because he has people close to him that he can ask
for help. But what if your table shows areas where you need to
upskill or outsource, but you don't know where to start?
There are lots of ways to educate and upskill. Formal or
informal, face-to-face, online or a bit of both. There are plenty
of ways to learn and a lot of free resources online, so education
doesn't have to cost a lot, which is a real bonus for small
business newbies.
Small business
workshops and seminars are run across the country. You can
search for these at business.gov.au or your local council. Some
councils and state governments even have web pages or small
business hubs dedicated to the local small business community.
You'll find topics such as planning, marketing, financial
management, innovation, employing staff and exporting, just to name
a few.
The ATO runs small business
workshops across Australia where you can learn about tax
essentials and record-keeping.
Start looking and you'll see there's a whole community of small
business owners in various stages of business development who love
sharing their experiences and ideas. You've heard the term 'why
reinvent the wheel?' … it's spot on in this instance. If you can
hear about and learn from other people's experiences, you could be
on the fast track to success.
There are
mentoring and coaching programs in every state and territory to
help you find a mentor. Family friends, relatives and acquaintances
are also potential mentor material.
Networking events can be a great way of keeping up to date on
what's happening in your industry and can also be a useful place to
promote your own business. Our First business app has a networking
section that might help.
Paid help
Of course, sometimes you will need to pay a professional for
services such as legal or accounting. Word of mouth can be great
way of finding appropriate professionals. Once you build up your
network of small business friends, there's every chance they've had
the same needs at some point and will be able to refer you to
practical and affordable help.
Siobhan is 19 and has always loved baking, and she's really good
at it. She's been studying psychology at uni but it's not inspiring
her the way she hoped it would. So after giving it a lot of
thought, and with the support of her parents, she's decided to
start her own business making high-end designer cakes.
She's going to start her business working from home but as she
still lives with her parents she needed approval to take over their
kitchen. She'll also have to get a licence to use a domestic
kitchen for commercial purposes.
Siobhan has a reputation among family and friends for producing
amazing cakes so she's pretty confident she can turn her skills
into a viable business. She's built a basic website but knows
she'll need a better online presence if she's going to build her
brand and attract new customers. Problem is, she doesn't know how
to do it.
Siobhan's based in Melbourne, so she googles 'help for small
business Melbourne' and finds the
Small Business Victoria website. She finds a selection of
marketing and online workshops, most of them free or offered for a
small fee. She then googles her local council and finds out they
have a business hub that
supports the local small business community by providing
training and other tools and resources designed specifically for
small business.
Over the following year Siobhan joined the local small business
community and built a network of people, like her who were running
small businesses from their homes. They have been a constant source
of encouragement and motivation for her and she's picked up some
wonderful ideas. Best of all, through this network she found
someone to help her launch an amazing new website and develop an
online marketing strategy.
When it comes to small business, there's a whole heap of
licences, permits, approvals, registrations, codes of practice,
standards and guidelines that might affect your business.
Luckily there's an easy way to get your head around all the
Bethany is a 24 year-old animal lover who works as a qualified
vet nurse at a veterinary practice in Townsville. Over the years
she's gotten to know the regular clients and their pets really
well. Bethany hears her clients talking about how hard it is to
find somewhere to get their pets groomed, walked when they can't do
it, or somewhere to stay when they go on holidays. Some of the
elderly clients in particular, have trouble with some of these
Bethany realises that developing a service for pets could be a
really good small business idea. As a vet nurse, she has a lot of
experience dealing with animals and has a good rapport with the
clients. She knows she can reduce her hours at the clinic if she
needed the time to build her business.
Bethany started to turn her idea into a business plan. She lives
on acreage with her family so there's lots of room to develop a pet
grooming salon and pet accommodation, as long as her family are OK
with the idea. Then she thinks about maybe needing some form of
'licence' and freezes. Rules and regulations are not Bethany's
strong point and she starts to worry.
Bethany googles 'small business licences' and finds ABLIS - the
Business Licence Information Service. She enters details of her
business idea and finds out that she will need:
Wow … what started out as a simple idea has suddenly taken on a
life of its own!
Bethany decides to start her business off with dog walking and
pet grooming and walking services on the weekends and see how it
goes. She'll only need an ABN and to register a business name and
she can get started. She can continue to work full-time while she
builds her business and sorts out the other licences she'll need to
expand. Before her business grows to include pet accommodation,
Bethany also wants to prepare a detailed business plan, including
set-up costs, so she has a path to follow and way to measure
Activity: Know the rules
Risk is the potential of losing something of value - and you
can't avoid it. Planning for risk includes insuring against the
financial consequences of an unexpected event. When it comes to
your small business, there's a lot to think about. Here are some
events that may result in a financial loss:
Jin is a 25 year-old electrician. He's been working for himself
as a sub-contractor for the past year and has been doing really
well. He's put a lot of effort into building his business and has
achieved steady revenue growth each quarter in his second year of
Jin's feeling really good about how his business is tracking and
then one weekend a terrible bushfire spread through Jin's
neighbourhood and his home and most of his personal belongings were
destroyed. Jin's work van was insured and he hoped his work tools
would be covered under his home contents policy. He called his
insurer to report the loss and find out how quickly he could be
reimbursed for his losses.
Jin was shattered to find out that only $1,000 worth of his
trade tools were covered under his home contents policy which is
not even close to the $10,000 worth of tools and equipment that
were lost. To make matters worse he can only guess the value of the
tools lost because he hasn't kept proper records.
If Jin had thought about this earlier he could have taken out a
specific trade tools policy that would cover his tools whether they
are in his van, in his garage or on-site. Jin can't work without
tools so this is a huge setback both financially and for his
While Jin is talking to his insurer they ask him if he has
public liability insurance. Jin doesn't even know what this is but
learns that if you own a business you may be liable for damage or
injury caused to another person or their property while you are
working and that public liability insurance would cover him if he
was sued. Jin finds out he can take out $5 million worth of cover
for a small monthly premium.
Jin's loss made him realise that he needs to make sure he is
adequately insured for all potential losses that could impact his
business and income. He writes down all the things of value that he
needs to keep his business running:
From his list, Jin can see he needs to get cover for his trade
tools, lap-top and public liability and he will need to increase
his income protection insurance.
Assessing risk
As we have already talked about in the other parts, good record
keeping is essential for any business. It helps you manage your
cash flow, keeps you organised, helps you meet your tax
responsibilities and most of all, it lets you know how your
business is going.
The four requirements from the ATO are that record keeping
If you're unsure about the records you need to keep, the
ATO has a Record keeping evaluation tool that can help you.
The ATO's website has extensive information on
what you can and can not claim, and when you can claim it. Talk
to your accountant about what deductions you can claim from your
business, as they will be best placed to provide you with specific
advice for your situation.
A few tax tips to remember is that you:
Alex is a 22 year-old fully qualified hairdresser and beautician
who has been running a salon from the front room of her home for
the past eight months. She's been struggling to make ends meet as
she's had to spend quite a lot of money on equipment and supplies
to set up her salon, as well as advertising to get the word out
There hasn't been much time for Alex to organise any of her
paperwork in between answering the phone, fulfilling appointments,
cleaning the salon and replenishing supplies. She only takes cash
for the work she does and has been paying cash for her equipment
and supplies, she has no electronic record of her transactions.
Alex struggles with paperwork but she does have an ABN. She
hasn't registered for GST as she doesn't expect her income to be
very high. When the ATO contacts her about lodging her first
Instalment Activity Statement, she doesn't know where to start. A
friend puts her onto a local accountant for help.
Alex finds out that she should have been keeping a record of all
her business income and keeping receipts for all her purchases so
she can deduct them against her income. Otherwise she has no way to
show what her taxable income is so the ATO can work out how much
tax she needs to pay.
Alex's accountant shows her how to fill in a simple
Excel spreadsheet at the end of every day, detailing her income
and any business expenses. Alex also now knows she needs to get a
receipt for all business purchases and keep them as proof that they
are business expenses. She can use the spreadsheet to help her to
complete her Instalment Activity Statement each quarter, and it
tells her how profitable her business is.
Now that you have completed this online resource, and have
decided that you are ready to bring your idea to life, download the First
Business app to help guide you through more of the
requirements for kick starting your new business venture!
Last updated: 31 May 2019


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Want to give up smoking but finding it hard to kick the habit? Tried before using things available on the market but found none of them to be any us?
Want to give up smoking but finding it hard to kick the habit? Tried before using things available on the market but found none of them to be any us? A new idea has come to light which is creating a bit of a buzz (excuse the pun) among people who find smoking 'normal' cigarettes a little hard to give up. These alternatives are good for people who wish to smoke in a place where smoking is prohibited, which is just about everywhere these days and offer a less harmful experience to you and others. If you are not familiar with e-cigarettes, they are cigarettes that deliver nicotine without you actually burning anything.
Delivering the Punch
These new e-cigarettes actually deliver nicotine in a warm water mist that is legal to use indoors in the UK. We even have the red tip on the end to make us believe we are smoking. It also comes in handy to stop those situations when you are in a club and an over-zealous bouncer tries to eject you for smoking. Fun aside; e-cigarettes seem to be a real option for people who want to avoid the damage caused by the multitude of other chemicals in a regular cigarette. Yes, we are still taking in nicotine and that in itself is a toxin, but we are greatly reducing the intake of other harmful substances usually associated with smoking.
Something for Fans Star Trek
A few years back, you would have been forgiven if you thought only fans of Star Trek would be considering vaporizing their cigarettes, but it seems they are becoming popular with the mainstream. There are even rum-ours of Star Wars fans using them, but that is just hearsay at the moment. One thing is certain, it's smoking, but not as we know it. In fact, e-cigarettes have been around a lot longer than most people realise. They were invented in the year 2000 and they we first on sale to the public in 2004 although they did not arrive in the UK until much later.
The Burning Question
The thing everyone wants to know is 'do they work?' The answer is yes. They stop people craving nicotine, they stop people from smelling like an ashtray and you can use them anywhere. Whether or not you will see the modern equivalent of James Dean or Colin Farrell sporting them is another question, but stranger things happen every day. The problem is that the UK government makes so much money from traditional cigarettes; we need to ask ourselves if we are being patriotic by switching to the safer option?
It is only a matter of time before the tax on an E-cigarette catches up with traditional tobacco based cigarettes, so make the most of them while you can.

subset: commoncrawl


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Iain Davidson-Hunt and Peggy Smith, CEESP Vice-Chairs, North America, Catie Burlando, CEESP Member
The North American boreal forest is home for many Indigenous Peoples and has become a highly publicized contested ground in the international debate on conservation versus development. Some private sector companies are pursuing potential wealth from natural resource extraction and development (e.g. timber, minerals, tar sands, hydroelectric development) while Environmental Non-Government Organizations (ENGOs), with significant funding from private foundations, are pursuing a "protectionist" agenda that is well publicized internationally.
In 2007, 1500 scientists from around the world signed a petition sent by the International Boreal Conservation Campaign, asking Canadian government leaders to "protect" at least 50% of the boreal forest. In 2008 the Premier of Ontario got on board by announcing the protection of 50% of the Far North part of the province, and is poised to seal it into legislation in September 2010.
Yet, the aspirations of boreal communities, most of them Indigenous, and the initiatives they are undertaking with a diversity of partners, have largely gone unnoticed. Interest in "the boreal" as the so-called last wilderness of North America has largely silenced these local stories and they are notable in their absence from the global conversation.
One such story is currently unfolding in Ontario where new legislation is set to pass in the fall of this year which will roll back the ability of Indigenous communities to make land use decisions. In 2001 the Ontario government announced "The Northern Boreal Initiative" that adopted Community-based Land Use Planning as a way to enable communities interested in new land-based resource development to work in partnership with the Ontario Ministry of Natural Resources. The goal was to access the appropriate licences for much-needed development to alleviate the poverty so common in Indigenous communities. The Elders from the community of Pikangikum First Nation in northwestern Ontario, for example, created the first Indigenous community land use plan for a portion of their traditional territory, reflecting their cultural tradition of "keeping the land", and are in the process of developing management plans for forestry and protected areas (http://www.whitefeatherforest.com).
In spite of designating more than 35% of their traditional territory as "protected area", this did not meet with ENGO and conservation biologists' calls for 50% of the far north to be set aside. The former target of 12% "protected areas", set by the World Wildlife Fund's Endangered Spaces campaign, was met in Ontario in the 1990s. However this amount is no longer enough with the Canadian Boreal Initiative, funded largely by the Pew Charitable Trusts, setting the new target of 50% in 2003 through the Boreal Forest Conservation Framework. This led to sustained national and international pressure on Ontario and other provincial governments to pass new policies that would provide for a minimum of 50% to be set aside for protection. The result in Ontario was Bill 191, "The Far North Act," which emerged without the participation of Indigenous Peoples.
The far north of Ontario is the homelands of 49 First Nation communities who are represented by their treaty (Treaty #9 and Ontario portion of Treaty #5) organization Nishnawbe Aski Nation (NAN). When Bill 191 was tabled, the Grand Chief, Mr. Stan Beardy, asked the government to live up to recent Supreme Court of Canada rulings on "meaningful consultation" to take place with Aboriginal Peoples prior to implementing land use policy decisions. In spite of the NAN Chiefs' concern with the far reaching implications of the bill for the future of their 49 member communities, as expressed to the government in July of 2009, the Bill proceeded through first and second readings. As the date for the third reading of the bill is approaching in September of 2010, the NAN Chiefs again passed a resolution stating their opposition to the Bill. NAN Grand Chief Stan Beardy stated in an August 2010 press release that "First Nations must have a say in how and when our land will be developed. Bill 191 takes away that right for our remote communities in the Far North. There's no other alternative for the McGuinty Government than to scrap this Bill and we will be ramping-up our efforts to ensure that message is loud and clear."
We encourage members of CEESP to begin finding out more about what is occurring in the boreal forest of North America. There is a diversity of stories and they are not all about oil and climate change! We need to more critically examine the impacts of top-down decisions by international ENGOs, other non-governmental organizations and the private sector on local communities to ensure good intentions and the resulting policies are not contributing to the further impoverishment of local communities and their exclusion from decision-making. We plan to have a workshop session at the Sharing Power Conference in January with a panel of Aboriginal leaders. In the meantime you can support NAN in their struggle to ensure that Aboriginal voices are not silenced during this period of rapid policy changes by going to www.nan.on.ca.


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Giants inform veteran INF Jimmy Rollins he won't make roster
SAN FRANCISCO (AP) The San Francisco Giants have informed veteran infielder Jimmy Rollins he won't make the team out of spring training and are waiting to hear back from him or his representatives about what options might be next.
Rollins wasn't at AT&T Park on Thursday night for an exhibition game against the Oakland Athletics. Giants general manager Bobby Evans says he has spoken to Rollins about his status with the club. The 2007 NL MVP signed a minor league deal in December and was a longshot to make the 25-man roster.
The 38-year-old Rollins grew up in the Bay Area and hoped to play near home for the first time after 17 seasons in the majors. But he was batting .119 (5 for 42) with eight strikeouts in 17 Cactus League games.


text: Recipes Bread & Dough Recipes Brown & Wholemeal Loaves & Rolls Country bacon loaf Back to Brown & Wholemeal Loaves & Rolls Country bacon loaf Total Time 1h 0m Prep Time 30m Bake Time 30m Makes 1 Skill Level Easy 0 Reviews No ratings yet Save Save this recipe Share An interesting twist on a bacon sandwich, this loaf is sure to become a family favourite. Method Put the ingredients into the bread maker baking pan in the order specified for your particular model (see manufacturer's handbook). Set to the basic white program. Remove the dough from machine and knead until smooth. Shape the dough into an oblong and place into a 900g/2 lb greased loaf tin. Leave to prove until double in size. Brush with water and sprinkle on some more dried sage. Bake at 190°C (170°C, 375°F, gas mark 5) for 30 minutes. Let's Bake The easiest way to follow a recipe Reviews Unfortunately there are no reviews for this recipe yet! Leave Your Thoughts Unfortunately reviews are not permitted to non-registered users. Please Log in to leave your review or ask us a question. Ingredients Metric 225ml Warm water 200g Strong white bread flour 200g Very strong wholemeal bread flour 150g Streaky bacon rasher(s) (cubed, Fried and cooled) 1 tbsp Sage leaves (fresh, Finely chopped) 1 tbsp Sea salt 1 tsp Easy bake yeast Recipe Alternatives Cherry and oat loaf Cherry and oat loaf Total 1h 0m Makes 1 Skill Easy Diet Rating No ratings yet Crunchy country loaf Crunchy country loaf Total 0m Makes 1 Skill Easy Diet Rating No ratings yet Wholemeal linseed loaf Wholemeal linseed loaf Total 1h 0m Serves 1 Skill Easy Diet Rating No ratings yet


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A Jordanian princess has been living like a queen thanks to the millions she's received from her elderly, mentally incapacitated boyfriend, sensational court papers claim.
Jet-setting Princess Firyal allegedly has already burned through $62 million of legendary investor Lionel Pincus' fortune — at one point blowing $5 million in just six months.
Firyal spent tens of millions of dollars of Pincus' money on necessities such as $45,000 wall sconces, a $66,000 mirror and $132,000 desk — and taken advantage of his failing health to ensure that she can live royally after the 78-year-old dies, the Manhattan court filings say.
"Not satisfied with spending Mr. Pincus' money during his lifetime, Princess Firyal — who is approximately 17 years younger than Mr. Pincus — set out to alter Mr. Pincus' estate plan to benefit herself after his passing," says the suit, which was filed on behalf of the investing legend's two kids.
In the three years after the famed Warburg Pincus co-founder was diagnosed with cancer, the amounts of money and property he plans to leave his royal consort have skyrocketed, the filing says.
While the princess originally would have had to make do with a $10 million lump payout and then $5 million a year after Pincus' death, she now stands to get one $45 million payment, $55 million in property and then $8 million a year in payments — and millions more in art and furniture, the filings say.
But Pincus' sons are fighting back.
They are seeking a court order allowing them to finally sell their father's $50 million apartment in the Pierre Hotel.
The sons, Matthew and Henry Pincus, wouldn't see a penny from the sale, the filing says. The proceeds would go back into a charitable trust that was established by their dad.
They're just trying to keep it out of the princess's clutches, the filing says.
Her Royal Highness, who landed her title when she married the younger brother of Jordan's late King Hussein, was not amused by the charges.
"Princess Firyal has been the love of Lionel Pincus' later life. Her every action has always been to care for him and preserve his well-being. She is shocked and pained by [the] public accusations," said her spokesman, Jim McCarthy.
The Pincuses' lawyer, William Zabel, had a different take.
"This case is a classic example of an elderly, incapacitated person being taken advantage of by someone he trusted," Zabel said.
Pincus and the princess became involved in the 1990s.
The suit says the royal divorcée "has a long history of dating wealthy men, including the billionaire Greek shipping magnate Stavros Niarchos," a relationship that began "when she was 31 and he was 67."
When the princess turned to Pincus, she eagerly began plowing through his money, spending over $4 million a year in 2002 and 2003, which started to annoy the elderly moneyman, the filings show.
In a September 2003 letter to the princess attached to the suit, Pincus wrote, "Here is your history of personal expenses. I find them to be unacceptable for clothes, etc. It seems unreasonable, and I think you have a problem, which in turn is a problem for me."
He was diagnosed with cancer soon after, and as he was undergoing treatment and his health went downhill, the princess's spending got wilder — she went through $7.7 million in 2004, $9 million in 2005 and over $5 million during a six-month period in 2006, the suit says.
The spending sputtered to a halt that fall, when a judge declared Pincus to be incapacitated and unable to tend to his own affairs. That led to another payday for the princess, the suit says, because she'd had him sign papers saying she would get $10 million if he was declared mentally unfit.
Additional reporting by Amber Sutherland


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Online Application for UTC Chemistry Scholarship
Applicants must be current UTC students already majoring in chemistry and engaged in chemistry coursework. Scholarships are awarded for the upcoming academic year. The application must be completed and submitted online (click submit at the end of the application) by March 3, 2017.
The online application is now closed!


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What Is 'Meet A Missionary'?
'Meet a Missionary' is all about giving young people an interactive encounter with Catholic Missionaries who are living out the gospel in countries all over the world. Young people get a unique opportunity to hear first-hand about the highs and lows of missionaries' experiences - experiences which often cross cultural boundaries, span monumental historical and political shifts and plant them firmly outside of their comfort zone.
Missionaries often work thousands of miles away. Technology now makes it possible to bring their stories to life into the heart of classrooms and parishes in the UK.
Benefits of 'Meet A Missionary'
'Meeting a Missionary' helps give young people time and space to think about what mission means to them in their own lives. It challenges them to foster a 'missionary attitude' and enrich their understanding of what 'faith in action' looks like around the world.
Young people can encounter the global catholic community through a human face, with real personal testimony.
How it works
The 'Meet a Missionary' project offers young people in the UK an opportunity to interview a Catholic missionary via Skype or in person.
Choose which missionary you would like to interview and send them a message
Download the resources which give you everything you need for your 'Meet a Missionary' session
Enjoy your session and don't forget to give us feedback (just click on the feedback button below!)
An opportunity for professional development and reflection for chaplains, teachers, leaders and advisors. A retrea… https://t.co/ZmYripDmFT
fantastic! https://t.co/SOoTUMUm21


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Fincham SQL Training Course
Just what is SQL? SQL stands for a structured query language, which is the basic domain-specific language that most programming is created with. In a nutshell, SQL communicates with databases, so understanding how to "speak" this language is critical for programmers. At Best Training Solutions, our London area training center is staffed with expert educators of SQL Training Courses. Our master instructors can teach you SQL beginners training courses or SQL advanced training courses, and all points in between. It's not enough nowadays to not understand how basic databases communicate. So learn the basics, intermediate and advanced SQL training courses with one of our hands-on training courses in Fincham.
SQL Training Course Specialists Near Me In Fincham England
At Best Training Solutions, our London-based instructors can teach you SQL beginners training courses that will provide you an introduction to the basic language programmers use to communicate with databases as well as to instruct you how to write and understand basic and complicated SQL statements. Of course, we don't stop there; we can also help you by teaching intermediate level SQL training courses for more advanced techniques like creating queries from users, string function, and complex searches. Then you can reach the advanced SQL training courses for developing databases and building programs, and understanding database server languages, all by Microsoft certified instructors in Fincham ENG PE33 9ER.
Free SQL Training Course Estimates — (0843) 9033130
So if you're ready to take the next giant leap in your career, do so by contacting Best Training Solutions, London's premier training center for SQL Training Courses and other Microsoft software training courses. Call us today at (0843) 9033130 and book now one of our beginners SQL training courses or advanced SQL training courses.
More About SQL Training Course
Have you already enrolled in an SQL Training Course and database classes?
In a company, lots of information and information need to be securely saved to be retrieved for future reference.
With the paperless technology that we now have today, information are now digitized also, being saved in a digital database.
The database assists us in securing that the crucial information and details in a company are well organized and contain the required security and gain access to for it to be safe from loss, breach, or fraud.
Today, there are lots of database management systems or DBMS that are readily available. Although they do not precisely have the very same query languages, relational DBMS today almost all have the very same method, with syntax according to the DBMS supplier in Fincham.
In programming, having qualified skills in relational database queries is an important asset to being a programmer. As one, you will be responsible for the backend development of a software application or application, securing that the software application gets to accept and obtain information securely and effectively.
This makes database query and programming a high-paying job today in Fincham ENG. If you want to become a database professional, you need to have the fundamental abilities of the database and have the ability to query in Oracle, Microsoft SQL Server, MySQL, and other DBMS.
Some database professionals developed their abilities when they were still students at a school. However, you can still have the ability to get a DB certification from SQL Training Course and Database classes that you can discover online.
Discover Databases With SQL Tutorial Courses
Years back, to know ways to query in Oracle, Microsoft SQL Server, MySQL, and other DBMS, you had to go to school and study the vital knowledge and skills that you require for an SQL Training Course.
However, today, with the help of technology, information can be found nearly anywhere. You can now find out databases with SQL tutorial courses that can be found online, whether for novices or advanced students and gain enough abilities in SQL querying to develop and construct a database.
Here are the fields of the database that you will learn when getting a virtual tutorial of any SQL language.
What You Will Learn In SQL Training Course And Database Classes
1. Produce a relational database.
You will discover the basic queries to be able to produce, insert, update, and delete tables for your database. Furthermore, you may also get knowledge on ways to produce an interactive and automated updating of the database with the use of triggers and other functions.
2. Database security and administration
Information security is constantly important when it pertains to databases. With DB security and administration tutorials, you will acquire the needed knowledge and skills in including DB security and administration, and grant or withdraw access to specific DB users.
Master The best ways to Query In Oracle, Microsoft SQL Server, And Other DBMS
Database administrators, or just DBA are among the greatest paying jobs in the field of information and interactions technology in Fincham ENG today. Learn databases with SQL tutorial courses today and elevate your profession for a better future.


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Learn to code with the women of 'Star Wars: The Force Awakens'
Code.org, dedicated to expanding computer science to women and minorities, is letting Princess Leia and Rey introduce you to coding.
Code.org, dedicated to expanding computer science to women and minorities, is letting Princess Leia and Rey introduce you to coding.
Pinterest searching just got a lot more efficient.
Software that knows if a stack of virtual blocks will fall could show the way to machines that learn the basics of physical reality.
Remember: "Don't send messages that you wouldn't want someone to save or share."
Talking with three or four people privately just got easier in Slack.
Let Tesla take the wheel.
Painting in virtual reality might be even more fun than the real thing.
Someone just made sure that you'll need a new way to hide your scandalous photos.
Do androids dream of electric fine art?
Iowa is showing us what smartphone driver's licenses may look like in the near future.
Thanks to this software, the next generation of selfies will soon be 3D printable.
A steady stream of hints indicates that Amazon is about to change the way you get your packages.
Oracle's response: back. Away. Slowly.
We agree Windows 10 is a strong update, but is it enough for Microsoft's big-picture needs?
Yahoo unveils a new take on texting.
Photographer Doug Menuez chronicled the giants of Silicon Valley during the late '80s and '90s.
I spent three days on a bus with a bunch of hackers. Here's what I learned.
If you prefer communicating in emoji, Gmail just gave you a much bigger arsenal.
Sharing your social media contact details is now just an Apple Watch swipe away.
Google is introducing real-time trend information, a tool that could change the way some researchers deliver information.
Apple has announced a name change for Passbook and the introduction of Apple Pay in the UK.
Access to Twitter's API has been cut off for Politwoops, hobbling the service many look to for deleted political tweets.
The mysterious augmented reality company known as Magic Leap will offer an SDK to developers and interactive storytellers.
Now you can feed yourself in real life by just tweeting a pizza emoji.
This game for the Samsung Gear VR actually rewards texting while driving in virtual reality.
Google releases first app for Apple Watch, but it's a little different from the iOS version of the app.
Periscope's update lets you sign up for the service without the need of a Twitter account.
Volkswagen's Apple Watch app will let you control your car from your wrist.
A new app from the ACLU lets you automatically report police encounters or civil rights incidents from your smartphone.
The site says it doesn't keep your photos, but its terms of service tell a different story.
Microsoft used the Build 2015 stage to show off how Windows 10 apps work with HoloLens, and it was stunning.
Apple's updated App Store guidelines will reject apps that only tell time, effectively killing third-party custom watch faces on the Apple Watch before they even got started.
This translation app lets you speak to your iPhone in one language and have it talk back in another.


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ZFlow is the culmination of over a decade of innovation and customer input on what is useful and effective for workflow management. ZFlow successfully incorporates all the necessary capabilities for effective workflow management in a single solution. There is literally NOTHING like ZFlow in the market. Our emphasis with ZFlow is to continue to fine tune and keep adding capabilities that actually get used and loved by users.
Workflow Management
- Easy to use workflow designer
- Activity based workflow
- Rich set of activity types, including review, approval, application integration and sub-processes
- Process roles for flexible security
- Ability to easily extend processes to supply chain team members
- Workflow data management (documents and other structured information)
- Easy workflow form definition
- Modern and Responsive UI (Bootstrap and Material Design)
- Business rules based workflow activity execution
- Pre-configured workflow templates for sales, marketing, commerce, supply chain, logistics, quality, engineering and manufacturing
Collaborative Repository
- Enterprise and supply-chain centric collaborative repository
- Folder level security
- Data management for files and structure forms
- Version, revision and release management for data
Application Integration
- Extensible adapter architecture to easily integrate with any application
- Out-of-the-box integration with SAP


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Thalictrum rochebrunianum"Lavender Mist Meadow Rue"
Other than never giving it any water, I don't think one could kill this beautiful and dependable Japanese native. From a spritely base of pretty Columbine-like foliage in Spring, it shoots up thick sturdy upright purplish stalks to 6-7' tall. Come June these burst into huge clouds - 3' across - of lavender-pink flowers set off by a boss of prominent fluffy soft-yellow anthers. Charm incarnate! Ideal for rising above Roses and shorter subjects. Some say it's best massed but my single plantings never fail to impress. Deciduous but returns for a better show each season. Rich, loamy soil. Deer resistant! Best of the genus!
Perennial USDA zones 4-10a


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Man's church outburst blamed on pastor's land deal
'Tell them the truth,' Edmonton church-goer yells before security removes him from service
A man was forcibly removed during an Edmonton church service after yelling at the pastor to "tell the truth" about how it came to be in such dire financial straits — an outburst related to a controversial land deal that could result in the closure of the 30-year-old Victory Christian Center.
Pastor Cal Switzer was telling his congregation Sunday how it was dealing with its financial troubles when a middle-aged man leapt to his feet and began yelling.
"Tell them the truth," Wally Glimm yelled during the service.
Switzer immediately called for security and several men rushed across the cavernous church to grab Glimm by both arms and remove him as he continued to yell.
The Victory Christian Center at 11520 Ellerslie Rd. is now listed for $14 million under a forced judicial sale, and could be sold any day. The church has no tenant rights and would be forced to close, also shutting the school and daycare.
Switzer, who owns 98 per cent of the incorporated company that operates the centre, signed a real-estate deal in 2008 with Kevyn Frederick, a controversial developer and condo flipper with a lengthy history of failed real-estate dealings.
Pastor says Satan behind attack on church
During Sunday's sermon, Switzer told about 250 members of his congregation that, just as Jesus faced enemies sent by Satan, so too did the church as it tried to spread the word of God.
Switzer said it was only discovered last week that there had been "some wrongdoing related to the acquisition of lands." He said an enemy "has tried to make a victim out of us and victimize us."
But Switzer said the church was standing up to the enemy.
"The church has said, 'Hold it. You have not done right,' and as a church we should go after what is ours."
To that end, Switzer said the best lawyers in the city from one of the best law firms in the country have been hired. The lawyers, he said, "are making supernatural progress."
Switzer then read directly from a letter he said he received from their lawyer, Lyle Brookes.
In the letter, Brookes said Kevyn Frederick had acted "wrongfully, unconscionably and completely without regard for the law." The letter also said, "we have done nothing wrong legally or ethically."
As the congregants cheered and clapped, Glimm leapt to his feet and began yelling.
Outside church, a still-agitated Glimm told CBC he interrupted the service because he couldn't stand to listen to Switzer any longer.
"He is blaming everything on Mr. Frederick. [Switzer] was the one who made the deal without anyone else's knowledge. He has to take 110 per cent of the blame for what he did. Not pass it on."
Glimm said he had been a member of the Victory Church congregation for four or five years, and gave it hundreds of thousands of dollars.
"When I was down and needed a little help, they said, 'We don't do that,'" Glimm said. "Then I started figuring out that, 'Hey, this isn't right.'"
Glimm said he consulted a lawyer who told him there was nothing he could do to get his money back.
"But [the lawyer] said, 'Give him enough rope and soon he will hang himself,' and you know what, there is a God, a God who can use evil to bring about good."
After the service, several congregants voiced support for Switzer, and said they believed his claim that God will save their church.
"God will make do for us," one elderly woman said. As for Switzer, she added, "Everybody makes mistakes."
Another congregant said she supports Switzer because he and his wife, Jan, were there for her during some difficult times.
"I stand behind my pastor because this man has helped me a lot with my prayers," she said. "I believe in the strength of the compassion and the ministry that has helped me. It has made me strong. It has made me who I am. And I support them."
Church faces foreclosure after sale
As CBC first reported, court documents show Switzer sold the Victory property to Frederick in August 2008 for $18 million.
Frederick transferred the land to a numbered company he controlled, but didn't register the mortgage, which would have guaranteed the property reverted back to the church if he didn't make his payments.
The documents show Frederick made a down payment of $2.8 million but paid nothing more. The property fell into foreclosure and earlier this month, at the behest of Frederick's other creditors, a court ordered a judicial sale of the Ellerslie Road property.
As part of the deal, Frederick was supposed to provide the church with land in Leduc for a new church. But documents show he also reneged on that deal.
Court documents show Switzer cut the deal with Frederick without any independent legal advice.
An affidavit sworn by church adviser Clayton Rayner states that, "The Ellerslie Road Lands are in foreclosure proceedings and it appears likely that Victory's operations will come to an end if the lands are sold in the foreclosure proceedings. Victory owns no other buildings from which it can conduct its operations for the church, children's daycare and school."
History of failed real estate deals
It's not known how Switzer came to be involved with Frederick.
Sources say the 41-year-old Frederick, also known as Kevin Frederick, Kevin Sheldon Frederick, Kevin Ronald Frederick and Portia Frederick, got his start in Edmonton's hot real estate market as a condo flipper, buying apartment buildings and turning them into condos for a profit.
Frederick is the subject of numerous legal proceedings related to real-estate deals in which he borrowed huge sums to finance purchases, only to have the deals collapse when he defaulted on mortgage payments.
Frederick is scheduled to appear in court in Edmonton in November to face two counts of uttering forged documents.
It's alleged he used those documents in 1997 to obtain aliases from Alberta's registry system. In January, he is expected to appear in court in Leduc for a trial on an assault charge.


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You Are Well On Your Way to get rid of binge eating and unnatural cravings for good!
Below you'll find the links to the report, Stop Binge Eating: Sleep Apnea Patient's Guide and free bonus…
Weight Loss for Sleep Apnea eBook
To download, click on the URLs below or right-click on the links and choose "save target as" from the menu.
If you have any questions, comments or concerns, please send an email to firstname.lastname@example.com.
Here's what you've purchased:Stop Binge Eating: A Sleep Apnea Patient's Guide
Here is the bonus:Weight Loss for Sleep Apnea eBook


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When was the last time you got an accurate RSVP count from a Facebook event? Probably never, right? Yeah, same here. Somehow it seems like the "maybe" list grows until it includes everyone you invited! LMK changes that.
By eliminating the "maybe" option, LMK removes the headaches from event planning by giving you two options: "in" or "out." It's that simple. Are Mom and Dad still using Stone Age flip phones? No problem. You can still invite them with the LMK app and they can text their response.
For those who do have smartphones, the app screen is split between blue and purple. Those in the blue are "in." Those in the purple are "out." The event is listed in the middle of the screen on a black background so it's easy to keep track of your invites.
This social networking app revolutionizes the way people organize their social gatherings. No fibs, no excuses, just Let Me Know. For more information visit the LMK page on our website.


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Fort Lauderdale Cruise Terminal Review: Parking, Shuttles, Hotels
Fort Lauderdale cruise terminal is also known as Port Everglades and being one of the busiest ports in the state, it sees over 3 million people each year on their way to and from their cruises onboard some of the biggest names in the industry. Cruises from Fort Lauderdale take passengers on grand adventures, 4 day jaunts and week or two vacations to many varied places around the world. Mexico, the Caribbean, Europe and Canada are only some of the destinations that can be visited when you use this bustling port for your next cruise getaway.
Where there is a cruise port there will be people, and those people will need somewhere to park their car and spend the night before or after their cruise. The Fort Lauderdale cruise terminal has many hotels in very close proximity, some of which package shuttles to and from the port with parking and a room so you can cruise worry free.
The Port Everglades Marriott is one such hotel where shuttles and parking are included with your room as are on site dining and fitness options and a close proximity to many of the area's greatest attractions. As just one of the Fort Lauderdale cruise port hotels, it offers reasonable rates coupled with the ease of use that you just don't get trying to compete with the traffic wanting to park at the port itself.
When you have booked one of the many cheap cruises from Fort Lauderdale you don't want to blow the budget on a room and parking for the duration. This is where the Embassy Suites comes in with their room packages that start at just $176 complete with parking and a pool all within easy less than a mile distance from your departure point.
The beautiful Ft. Lauderdale Cruise Port Hotel offers exquisite views over the water, poolside dining and onsite parking and best of all, it sits right at the cruise port itself, allowing for easy transfer from hotel to cruise ship.
The Fort Lauderdale cruise terminal not only handles Fort Lauderdale cruises but also many commercial and freight ships as well. The general consensus then is to leave the driving to the experts and don't try to navigate the area alone, especially if you are from out of town. Of course, if you are more local and don't have a ride to the terminal, they do have their own parking that runs at $15 per day.
Whether you are on one of the cruises to Aruba from Florida or are embarking on a transatlantic escape to Europe, the Fort Lauderdale cruise terminal will ensure your transition from land to the sea is a smooth one. Bon Voyage!


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Just as kids today may not be able to picture a world with only three TV channels, soon we may live in a time where we couldn't imagine living with so few channels of the Internet.
If you're a small business or consumer, you may have seen or heard something about new domain extensions and be wondering "why should I care?" It's a fair question, particularly in light of all the press about .SUCKS and .PORN capturing concerns and dollars from celebrities. I can give you a lot of reasons why you should care about these new domains, but let me tell you a story first.


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Sam & Max 301: The Penal Zone Reviews (PlayStation 3)
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100 point score based on reviews from various critics.
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5 point score based on user ratings.
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Critic ReviewsMobyRanks are listed below. You can read here for more information about MobyRank.
Game Revolution (Apr 28, 2010)
Given Telltale's record for producing excellent games, returning fans shouldn't even think twice about picking up this first chapter for Chapter 3. But if you are a first-time adopter, a demo of the game might be worth checking out, if not just to see if its type of humor is up your alley. Phew, I made it through the review without making a wisecrack about The Penal Zone! Oh wait... *sigh*
Console Obsession (May 28, 2010)
The first episode of The Devil's Playhouse is a triumphant one, a truly delightful mixture of humour and puzzle solving. Max's new powers certainly add something to the game, and whilst many of the puzzles aren't too difficult, for those exhausted with the use of walkthroughs in similar games, The Penal Zone's easier solutions will likely be most welcome. I'm certainly yearning for more from the detective duo, and thus the first episode of Sam & Max Season 3 is one that has its many successes.
TotalPlayStation (May 12, 2010)
Whether or not you played the classic LucasArts adventure Sam & Max Hit the Road that propelled the duo to stardom, and regardless of your previous experience or lack thereof with their newer episodic capers, "The Penal Zone" is absolutely worth playing. When Telltale first hit the scene with their initial Sam & Max season, part of their success could have been attributed to nostalgia, but now that they've been at it for this long, it's clear that their games stand alone on the merits of their design and writing skills. These people know what they're doing, and hopefully they'll keep doing it on the PlayStation 3.
PlayStation Lifestyle (Apr 19, 2010)
Overall, Sam & Max: The Devil's Playhouse brings an amusing story, with great writing, and mixes that together with some terrific gameplay. This debut of Sam & Max on the PlayStation Store is a definite success and a great addition to the library.In conclusion, buy this game, because you will not be disappointed. The second episode comes in May, and the wait will certainly be agonizing.
Gamervision (May 03, 2010)
Not that the other games in the series were slouches when it came to their style, but the new season blows them all out of the water, with enhanced graphics and gameplay improvements that move the series in a wonderful direction. The game shines on the PlayStation 3, and despite some issues with strange loading times, it transferred perfectly to the console. It's apparent that they've pulled out all of the stops this time around, putting together an introductory episode that should prove as a great opening for newcomers, and a fantastic follow-up for those who have been following the series for some time now. After a handful of entertaining hours, it comes to a close with a bang, paying off in a big way and guaranteeing some interesting follow-up episodes.
Giant Bomb (Apr 17, 2010)
Telltale sets up its third season with some slick presentation, a few new gameplay tricks, and enough lightly absurdist, self-aware gags to keep the adventure brisk.
GamePro (US) (Apr 19, 2010)
What hasn't changed are the constant moments of sharp wit, stellar voice acting across the board, and purposefully illogical puzzles that must be solved along the hilarious way. Episode One opens in its own closing moments (well, kind of) before rewinding time and forcing players to find the proper path to the final scenes. To complete this task, players can also take control of Max -- who, since Season One, has been President of the United States, by the way -- and utilize his new psychic abilities, such as peering into the future and instant teleportation. If The Penal Zone is any indication, Sam & Max: The Devil's Playhouse promises to be another fantastic installment in the world of the Freelance Police that no adventure fan should miss.
IGN (Apr 27, 2010)
As an introduction to the season, The Penal Zone does a good job of setting the stage for more zaniness to come. Unfortunately, the story elements here are a bit thin but at least the episode focuses on one truly interesting new character in the cast. The send ups of the classic paranormal shows and movies are starting to ramp up and promise to deliver even more as the season progresses.
Cheat Code Central (2010)
Is Sam & Max worth playing? Yes and no. While it's enjoyable to solve puzzles and uncover a story in a genre that doesn't receive a lot of mileage these days, it's a little unfortunate that the themes and humor borrow from this ancient Looney Tunes-meets-90s-attitude rather than create a new world and identity all its own. So on the one hand, Max's psychic powers add a very, very interesting dynamic to gameplay, but on the other hand, Max is a "psychotic bunny" - get it? If you think that's funny, don't worry... Sam & Max have a million of 'em! In fact, the jokes never seem to end...
AceGamez (May 16, 2010)
Telltale Games have created a charming little adventure – a rare low budget gem tucked away amongst the PSN dross. It's like Broken Sword meets Ratchet and Clank meets the Carry On films, and it's as playable as it is hilarious. The short lifespan is a bit of a dampener, but if you're looking for a refreshingly original title to get the grey matter ticking over and your funny bone tingling, then you could do a lot worse than having a good old play with the Penal Zone. Ahem. Roll on Episode 2.
Gaming Age (May 07, 2010)
I'd say as far as a comparison to Telltale's previous handlings of either Sam and Max or their other properties, this one manages to hold its own well enough that I think it's definitely worth checking out. You can easily jump in without having played a Sam and Max title before, and still get the majority of the humor, which is a big plus. However, if you have the option to play it on the PC instead of the PS3, then I absolutely suggest doing so. Unless a patch makes its way over to the system soon, I'd definitely avoid this port and stick with something a little less buggy.


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The last two weeks have been up and down. After several accidents, Sassy was on lock down again for a week. Since she only pooped once a day and that was at night, locking her up until she pooped was the easiest thing to do. Then she changed her schedule to early evening so did a few more accidents and did nothing when we locked her up. One day last weekend she finally started using the box in the living room that I placed next to the window (there are three in there now). She's used the box faithfully since then. Another good night last night. But Wednesday night we think Sadie made a mess (it would be the first we think she's made except for peeing). Carl has been slipping her a small amount of laxative in her food every other day. She has been depositing one small drop in a box and another small drop in a different box several times a day. She eats well and she's ten pounds so she should be expelling more than she does. We tried the laxative to see if maybe she was bound up. Wednesday night there was a mess next to the box and one in the window box which was clearly belonged to Sassy, so we attribute the mess on the carpet to Sadie. Perhaps she's on her way to being regular.
We have been talking about weaning Sadie off of the medication again. She's been on it daily since early November. We're going to try every other day and see how that works. If we don't see any marking we'll wait a while and reduce another day - a pill every third day.
In an unrelated story, one of the local strays made an appearance Wednesday night on the deck. Sassy tried to go through the glass after it. The noise she was making actually scared me. Unlike last time, we did not bring this cat in. The cat we invited into our house on February 15th has been diagnosed with feline aids which, I understand, is transmitted through blood and saliva. Since our cats were never in contact with "Morris", they are safe. Morris lived in our spare bedroom with his own food, water and litter box, everything went out to the garage after he was picked up by Bill and Sandy. Sandy called us with the diagnosis for which there is no cure just to alert us. Apparently, just like people aids, feline aids compromises the immune system leaving cats vulnerable to other problems. They can live long and happy lives, so Sandy and Bill decided not to put him down (he is such a love) and as I write, he's at the vet being neutered and having his claws taken out so he doesn't scratch their other cat. We made the decision not to remove Sadie's claws because I think it's a barbaric thing to do but they need to do what they feel is right for their household. Just keeping him is an act of kindness. If ever a cat was made for love, it was "Morris".
Please visit me on Facebook at Kardmkr Greeting Cards and visit my booth at the IVC Craft Show on October 21st, 2017 in Chillicothe, Il.
Friday, February 27, 2015
Tuesday, February 24, 2015
Update on the lotus....
Posted by C2 at 8:46 AM 1 comment:
Labels: Garden
Thursday, February 19, 2015
Mrs. Perry D. Slocum...
When I retired the guys I worked for gave me a big gift certificate to a local nursery. I used most of the money to buy a lotus, Mrs. Perry D. Slocum.
Posted by C2 at 2:30 PM No comments:
Labels: Garden
Wednesday, February 18, 2015
Wookiee's got legs....
It seems that Wookiees need legs and this one's got 'em. Legs are done. Charlotte will do some tweaking of colors when it's completely finished and she's working on the front chest now. Go fingers, go.
Wookiees need a voice and this is the start.
Posted by C2 at 8:43 AM No comments:
Labels: Wookiee Build
Tuesday, February 17, 2015
Happy Valentine's Day...
Penny Black Wonderful & Jolly, Every Which Way; Kraftin' Kimmie Sentiments
Martha Stewart Heart Punch
Posted by C2 at 7:31 AM No comments:
Labels: Kraftin' Kimmie, Penny Black
Sunday, February 15, 2015
Come in out of the cold....
Having a super territorial cat can be a problem. When the local strays sit on the deck and stare at her through the sliding glass door she tends to get pretty upset. So last night in 2 degree weather, when the motion activated light on the deck came on, she ran to see what was what. There, shivering, was an orange cat looking in at the warm. In spite of the fact we knew our cats would go ballistic, we could not leave him outside in those temperatures. So, I stepped outside and picked him up. He immediately clung to me purring loudly. We couldn't let him down in the house so we put him in the gated laundry room (Sassy's lock up room) with food, water and a litter box. We quickly discovered he was a jumper, up on the sink and then to the gate where he just climbed me. He's the lap cat I was looking for when I discovered Sassy and Sadie. What a love. We finally equipped the spare bedroom with all the necessities and locked him in there for the night. We got on our neighborhood facebook and found someone who recently lost their cat and wanted him. After being assured that he would be an indoor cat, we made plans for him to be picked up today.
I just did a walk-about to check on the cats. Sassy is asleep in the master bedroom window and Sadie is sleeping in the hall outside my craft room. Neither one is paying any attention to "Morris". So... Update after he's picked up.
I just did a walk-about to check on the cats. Sassy is asleep in the master bedroom window and Sadie is sleeping in the hall outside my craft room. Neither one is paying any attention to "Morris". So... Update after he's picked up.
Posted by C2 at 7:33 AM No comments:
Monday, February 9, 2015
Sassy back on lock up....
Sassy has had repeated accidents since we returned from Florida. While not everyday, she manages to not hit the litter box several times a week - always solids. When she was using the litter box mat I wasn't too concerned, but she's moved to the carpet again. We brought up the gate and she's back in lock up in the laundry room again. The first night she's using the litter box again. I wish we could figure out just what's off with her. It's all in her head, we've eliminated everything else. She's such a silly girl.
Posted by C2 at 8:03 AM 1 comment:
Wookiee update....
Posted by C2 at 7:53 AM No comments:
Labels: Wookiee Build
Thursday, February 5, 2015
Who stole Sadie and replaced her with an exact copy?
Tuesday morning I was in the family room awaiting my Tuesday lunch date when Sadie came down. She's pretty reclusive, when we're all in the family room (Carl, Sassy and I), Sadie is usually in the back bedroom or our bedroom upstairs. We've not been able to convince her to hang with us. But Tuesday, there she was. So I grabbed the stick with the flannel strip and tried to entice her to play...and she did. I had her running all over the family room while Sassy watched with what I imagine was astonishment. We played Wednesday and again today. So, either the pod people have been here, cloned Sadie, took away the real one and left a pliant duplicate -- or Sadie is coming around.
Posted by C2 at 1:52 PM 1 comment:
Monday, February 2, 2015
About Sadie...
We've been having some issues with Sadie (with Sassy, too, but that's for another day). She's been pooping tiny amounts, about the size of a peanut, two in this box - and later, two in another box. Some are drop offs on the floor but always small. Sadie is a big eater, she eats wet food and dry food, both hers and what Sassy leaves, so a lot in should equal a lot out. Carl called my attention to something she did in the basement box that was laced with blood. I immediately got on the internet and did some research and then I called the vet who confirmed what I thought. Apparently if cats strain to eliminate fecal matter, they can burst tiny blood vessels. Trace amounts of blood in a stool isn't anything to worry about. I was told to keep an eye on it and if it showed up again, make an appointment. Two days later I caught her straining in the litter box but only deposited one tiny piece so we pulled out the laxative (salmon flavored) and gave her a strip. Luckily she loves it. We actually think Sadie has been constipated. She didn't poop all day yesterday and she hid under the table skirt almost all day. She's been with me in the craft room or down at the dining room door most days so not seeing her was unusual. Today she pooped huge, threw up and ate all her breakfast as well as some treats. She's been out and about, right now she's in my craft room on the window ledge; she followed me to the family room while I folded clothes and back up here again. We are going to give her a maintenance dose every three days and just keep an eye on her. If we still have trouble, then it's off to the vet.
Posted by C2 at 11:21 AM No comments:
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Twitter Hashtags Born in Support of Boston Victims
The bombing at the Boston Marathon has given rise to Twitter hashtags offering an instant social support network, and a conduit for poignant images and messages from around the world. WSJ's Jason Bellini reports.
This transcript has been automatically generated and may not be 100% accurate.
I ... the euro to Boston Marathon ... along with those calling for to leaks ... and other social media moments ... hashtags board of tragedy spread the news ... and also the love of strangers ... the early hours of photos tweeted to hashtag Boston like this one ... of the reunited couple ... names on known photographer losing them in the crowded ... hashtag Boston help offers of assistance to wonders in their family stranded ... transportation of fruit on in a warm place to crash ... a place to stay or just relax ... and a link to his Google's awkward people opened their homes and posted their cellphone numbers one person describing it as what Boston is in one Google's dock a Boston restaurant offers a place to torso phones food and drinks and hang out if you don't want to be alone ... it's retweeted over twelve hundred times hashtag of Boston's strong ... that when you're old studio Emerson's friends launching at ten pm on Monday a t shirt sale to raise money for victims ... it to the people offered to make it easy and donate the full purchase price twenty box ... nearly two hundred sold already ... hashtag hands over heart one hours in this weekend's London Marathon spread the word to place hands over their hearts when crossing the finish line ... as a gesture of support for Boston's victims ... hashtag to pray for Boston tweets of hope and support from celebrities and people around the world ... on Facebook people replacing their own faces are avid horse with tributes to Boston ... and sharing the image of Chicago Tribune sports page ... expressing the city's solidarity with Boston ... in the chaotic mix of messages and images some captured the spirit of the moment ... alike protection on the Brooklyn art museum ... Monday Ford rolled near Dhoby pledging next year I will set right the finish line in York marathon and hand out water runners ... in the otherwise jokey Superman tweets Twitter handle share this message ... in a world were super heroes don't exist wheel heroes emerge ... Boston proof that hundreds of times in just one day ...


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Three words to describe WeVisit? People, people, people.
WeVisit believes that everyone, young or old, has something to offer, and this has changed the way they think about aged care.
New Zealand is facing an ageing population; it's estimated that the number of older people requiring care will double by 2036 while the number of caregivers will come up 26,800 short to meet that need. While this shortage will create unprecedented demand for aged care support, it also creates an unprecedented opportunity for innovation in the industry. And this is where Sam Johnson and Tyler Brummer, the founders of WeVisit, come in.
WeVisit is doing things WITH people, not FOR people.
WeVisit has developed a model of personalised matching which connects young people with elderly in need of assistance. WeVisit enables intergenerational skill sharing, providing opportunities for both old and young to share their experiences with each other. In doing so, youth gain the practical experience and soft skills that are difficult to learn at school, while an aged person gets the help they need around the home. The goal is to create a community of engaged and connected people who are thriving through mutually beneficial relationships.
WeVisit began operating in Christchurch in 2016 and, as a participant in Launchpad Work, are aiming to continue scaling their business, particularly into the Auckland market, while continuing to develop and iterate their products.
After getting to know Sam & Tyler, it's no surprise that the business they've founded is all about people. Back in 2010 Sam made history as the founder and leader of the 'Student Volunteer Army', and was awarded Young New Zealander of the year for his efforts in disaster relief. Through this experience he learned that people will go the extra mile for 'strangers' if you give them the excuse to do so, and he sees WeVisit as another opportunity bring out the best in communities.
Tyler on the other hand, moved to New Zealand four years ago to complete his PhD in Ecosystem Ecology. He is much more interested in people than that title may have you believe, and is increasingly amazed at the positive impact simple connections can have. He has found that bringing people together across generations and socio-economic backgrounds can combat a broad range of issues we face today, from lack of education access, through to suicide and mental health. "Unless we fundamentally shift the way we develop these community based relationships to mutually support one another, I don't know if we'll make serious progress in health or education."
One of the unique and great things about WeVisit is the extent they've let people drive their business. Not only did they found it to help people, but they've also been talking to people consistently throughout their journey to ensure that what they are doing is what people need. And by talking, we don't just mean light-level customer validation. To ensure they really understood their customers properly, WeVisit have even engaged a social anthropologist.
Social Anthropologists interview, observe and participate in a group in order to understand their perspective. This data is collected and compiled into a written report, a useful way of understanding a community's needs and measuring a business' social-impact.
While many start ups struggle to prioritise the time in the early stages to do complex and deep research into their customers, Sam and Tyler have found that ethnography has been invaluable to WeVisit, as it not only identified problems their customers are facing, but also guided the mission of their entire business.
A simple example of a problem this research uncovered centers around the struggle elderly have with technology. Family members often tried to help elderly through this, but this was often quite a frustrating situation for all and it generally wasn't an effective solution. But having a 'stranger' help them with the technology didn't result in the same frustrations. As Sam says, "we are always a better version of ourselves when we help someone who isn't immediate family". So, WeVisit have since created the WeVisit Tech Help, where they match unrelated young people with elderly to teach them how to use their technology.
At a high level, the research has helped them understand the needs of their customers and the community they hope to impact. It has led to the realisation that they are not just creating a service, but creating lasting friendships in people's lives.
Our philosophy is that we can all benefit from connecting with each other.
Moving ahead, WeVisit are looking forward to a stronger national presence. They believe that fostering these relationships has the potential to change our stories across a number of areas, from aged care to mental health, unemployment and inequality.
Whether developing a business model, engaging in social research, or looking for societal development; WeVisit have found potential in taking the time to listen to one another.


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format this puppy and reload….
Virus or not.
There are many possible reasons why a computer restarts continuously. Most of the time, this is an operating system error specifically boot error. During the installation, there might be an incomplete or corrupted system files installed into the computer system. The best thing you have to do is to reformat the entire harddisk and reinstall the operating system.
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