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be wild at heart!
the spring 2015 collection is here
Today our Spring 2015 Collection is available to purchase! I'm so excited about many different items this season and love the feminine, playful feel to the new jewelry. Origami Owl has introduced lots of new charms and accessories for your Living Locket as well as a lot of new items in the CORE collection, Inscriptions line, and lots of bracelets & earrings as well! If you don't have your hands on a new Spring Take Out Menu, you can request one here. I wanted to give you a short tour of the new Take Out Menu and Spring 2015 Collection today. I hope you enjoy seeing all the new pieces as much as I did!
new chains include:
- 16'18" silver cube chain
- 24-26″ cube chain in silver, gold and rose gold
These chains are sleek and chic and are a great way to dress up your Lanyard Locket!
new inscriptions™ pieces:
- Inscriptions™ Heritage Plate
- Inscriptions™ Hexagram
- Inscriptions™ Plaque
- Inscriptions™ Slider
These four new pieces join the medium round plate, large round plate and large twist living locket bases in the Inscriptions line which was released on February 17th. In addition to the 4 new items, there are also new templates available for your Inscriptions jewelry including a few which include a static heart to create your love story! The Inscriptions Hexagram is definitely on trend right now & displays the GPS coordinates of a special place beautifully. These new pieces are available on March 16th with the Heritage Plates available the week of 3/27 and the Slider available the week of 4/10.
Our new CORE mementos and affirmation notes, crystals and bands are sure to be a hit with everyone. Now including Crystals by Swarovski®, our affirmation crystals add a dab of color to your CORE creation with stones representing strength, purity, trust and renewal. Keep these close and add pieces from the micro pave collection like the illuminate disc or eternity rings to add some bling! My favorite piece from the new CORE collection is the hashtag note – #icanteven which is described as "on a scale of one to even, i literally can't" such a silly and fun way to express yourself. The new CORE pieces include:
- the art of change
- be bold
- dream catcher
- in the stars
- full of love
- hello adventure
- make a wish
- guardian angel
- free spirit
- strength
- purity
- trust
- renewal
- illuminate
- eternity
- straight + narrow
- moongazer
- #beyourselfie
- #icanteven
- #tothemoon
- #loveyourface
- #dreamer
- embrace change
- wishes come true
- live in the now
Our newest additions to our charms category are sure to impress and were by far my 4 year old's favorite items in the Spring Take Out Menu. There are lots of new charms including many that are Limited Edition! Crystals by Swarovski charms like our new Signature Flower Crystals and Signature Opal Collection really help dress up your locket and add color and radiance! Tie the Opal Collection charms in with a new Signature Opal Collection Large Locket Face and matching Opal studs for a fresh, pulled together look.
The Vintage Memories collection in our Spring Charm line is also on the top of my personal favorite list. This charm collection includes adorable, vintage style charms to remind you of the magic of spring and summer. A yellow polka dot bikini, instant camera and vintage radio in retro colors will let you create a locket filled with memories and nostalgia.
There are so many amazing new options for your arms in the Spring 2015 Collection! My favorite is the new leather wrap bracelets! O2 is introducing three new printed leather wraps – leopard, zebra, and floral – along with new solid cream and solid brown wraps. There are tons of new ways to wear your leather wraps with the two Inscriptions pieces – the plaque and slider – and also new window frames & a brand new product – the expression frame! Plus, with our new medium twist living locket, you can interchange your locket faces from your Living Locket with your wrap bracelet lockets! New items include:
- Leopard Genuine Leather Wrap
- Zebra Genuine Leather Wrap
- Floral Genuine Leather Wrap
- Cream Genuine Leather Wrap
- Brown Genuine Leather Wrap
- Crystal Window Frame
- Love Window Frame
- Let It Go Expression Frame
- Love Expression Frame
- Blessed Expression Frame
If you are slightly OCD about how your charms lay inside your lockets, then we have you covered! There are two….count 'em TWO new products for those who like their charms a specific way inside their Living Lockets. The new Charm Catcher is a honeycomb style window plate that holds your charms in place. We also introduced new clear plate packs. These are a fantastic way to use something like Glue Dots to keep your charms in place or create a pre-made look without voiding your warranty. Here are some more amazing new items in the Plates category:
- Medium Zebra Cut Out Plate
- Large Zebra Cut Out Plate
- Charm Catcher Plate
- Leopard Cut Out Plate
- Clear Plate Pack (includes 2 medium and 2 large)
- Butterfly Window Plate (large)
- Script Love Window Plate (large)
- Stacked Heart Window Plate (large)
Such an exciting addition to the Large Twist Living Locket that was introduced last season – the Medium Twist Living Locket makes it's debut this spring and is available in silver and black! Along with the new Medium Twist Base – there are three new medium twist faces that you can use to change up your look – the Medium Mint Enamel Living Locket Face, Medium Lavender Enamel Living Locket Face, and Medium Light Pink Enamel Living Locket Face, all of which are Limited Edition items and pair perfectly with the new Large Signature Opal Collection with Crystals by Swarovski Faces!
- Medium Mint Enamel Living Locket Face (Limited Edition)
- Medium Lavender Enamel Living Locket Face (Limited Edition)
- Medium Light Pink Enamel Living Locket Face (Limited Edition)
- Large Rose Water Opal Living Locket Face (Limited Edition)
- Large Pacific Opal Living Locket Face (Limited Edition)
- Large Tanzanite Living Locket Face
To coordinate with your Opal Collection pieces, we have a brand new Limited Edition Opal Dangle with Crystals by Swarovski to add to your chains or bracelets. We also introduced three other new dangles:
- Bow Dangle
- Pearl Dangle with Pave Accent
- Pave O2 Heart
- Opal Dangle
If you are a fan of our interchangeable earrings, you will be super excited about three new pairs of earrings drop this season. Newly designed Pearl Earring Drops which include a beautiful crystal accent, Round Crystal Earring Drops and Pave Tear Drop Earring Drops. These new pieces join three new pairs of studs in the Signature Opal Collection in White Opal, Pacific Opal and Rose Water Opal – these are also compatible with our Pave Hexagon Halos!
- Pearl Earring Drops
- Round Crystal Earring Drops
- Pave Tear Drop Earring Drops
- White Opal Studs with Crystals by Swarovski
- Pacific Opal Studs with Crystals by Swarovski
- Rose Water Opal Studs with Crystals by Swarovski
I hope you enjoyed this tour of the new product in our Spring 2015 Collection! For more on our Spring Take Out Menu check out my other posts or visit my website at create.origamiowl.com
Thinking that now is a great time to start your own Origami Owl business? Contact me for more information!


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Browse Yamaha ATVs. View our entire inventory of New or Used Yamaha ATVs. ATVTrader.com always has the largest selection of New or Used Yamaha ATVs for sale anywhere. Four Wheelers
Yamaha Kodiak 700 ATV: The Kodiak™ 700 features a powerful 708cc, 4-valve, fuel-injected engine with optimized torque, power delivery and engine character—ideal for smooth, quiet operation all day long. Kodiak 700's Ultramatic® transmission features a gated shifter, dual- range (Hi/Lo) drive plus reverse gear and is the most advanced drive system available. Additionally, the gear ratio and Kodiak-specific CVT settings are designed to lower engine RPM and provide a smooth, easy-to-use power character. An automatic centrifugal clutch maintains constant belt tension for reduced belt wear and a sprag clutch provides natural all-wheel engine braking.

subset: commoncrawl


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Dr. Jeffrey A. Rosenberg et al v. Ronald Regan Presidential Library et al
Filing 1
REQUEST to Proceed In Forma Pauperis with Declaration in Support filed by plaintiff Jeffrey A. Rosenberg. (Attachments: # 1 Lodged Complaint, # 2 Civil Cover Sheet)(ghap)
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.


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Doctor insights on:
Back Pain
Back Pain (Overview)
Pain in the back is a symptom that can be due to a number of causes including musculoskeletal or neurological problems or due to problems with the internal organs.
What cause back pain?
Several options: Back pain is usually related to arthritic changes to the spine. Sometime back pain can be related to infections, cancer, fractures, or even other organs such as the kidney, bladder, etc. If your pain lasts greater than 2 weeks i would see your physician. ...Read moreSee 1 more doctor answer
Back Pain (Overview)
Pain in the back is a symptom that can be due to a number of causes including musculoskeletal or neurological problems or due to problems with the internal organs.
I have a back pain, I do however sit allot behind the computer. Is it because of that or could be other factors?
Back pain: Frequent sitting can certainly contribute to back pain, either from relative deconditioning or from poor posture or both. You may be able to help yourself with frequent position changes, ergonomic improvements to your workspace, and also with conservative measures such as core strengthening and range of motion. If symptoms persist or worsen, see a physician. ...Read more
Back pain (Tip)
How can i prevent back pain in the future? ...See more
Managing Back Pain (Checklist)
What are treatments for thoracic back pain?
Depends on pain: The treatments for thoracic pain will depend on the nature of pain. If it is degenerative disc disease, it may be treated with physical therapy (range of motion, vibration, massage, heat/cold etc). If it scoliosis, again, physical therapy +/- surgery may be an option. If the pain is referred to the thoracic area, but is caused by a chest or abdominal disorder, those need to be diagnosed & treated. ...Read moreSee 1 more doctor answer
I have back pain. Do I need diagnostic tests?
No necessarily: Not necessarily. Pain needs to be assessed completely. If it is only a muscular pain caused by strain, then diagnostic tests won't be helpful. Doctors should order diagnostic imaging and testing if progressive or severe neurological deficits are suspected, or when they are thinking of serious underlying conditions on their examination. ...Read moreSee 1 more doctor answer
Back pain (Tip)
Ask your doctor if they have a favorite physical therapist that they use to treat back pain. ...See more
Managing Chronic Pelvic Pain (Checklist)
Left armpit pain chest pain back pain headaches?
Merits evaluation.: Your symptoms merit a careful history and physical exam. It's necessary to determine the cause of the pain, check your heart, blood pressure; perhaps take an ekg and chest x-rays. ...Read more
Monthly?: Many gyne issues, endometriosis, menstrual cramps, ovarian cysts will cause those symptoms (predictably) monthly. Pregnancy can cause that. Constipation can cause that, kidney issues, gallbladder issues. Hard to diagnose the cause of pain without a good history and physical exam. See your md. ...Read moreSee 2 more doctor answers
Back pain (Tip)
Is surgery an option with my type of back pain? ...See more
Living with Ongoing Pain (Checklist)
What can cause back pain and what can I do to relieve it?
Pain: There are many causes of back pain: strain, arthritis, herniated disk, cardiac, kidney stones or infection, sciatica , shingles among many others. Treatment depends on the cause and ranges from conservative to surgery. ...Read moreSee 2 more doctor answers
Heal pain and lower back pain?
These can be related: The heel pain and improper support or gait can be contributing to your low back pain. Try changing to more supportive footwear. Also start a light stretching program for legs and feet. If you have any radiation of pain from back to legs, see your doctor sooner than later. A thorough history and physical is necessary to say what exactly is going on, but this could be a good start. Hope it helps! ...Read more
Back pain (Tip)
How do abdominal muscles affect back pain? ...See more
Managing Neck Pain (Checklist)
Back pain always and spine pain?
Spine Injury: This chronic pain in the distribution as you suggested is the result of an irritated nerve or facet joints or other injury typically in the lumbar spine (low back) which are caused by herniated disks, spinal stenosis or degenerative disc disease, etc requiring further evaluation by a spine specialist. ...Read moreSee 2 more doctor answers
I had protected sex with my partner and now have white milky discharge what does it mean with little back pain not sure feels like cramps?
Unclear-See a MD: Probably worth getting seen and checked out. Could be that you have a Urinary tract infection. Seems hard to believe, but maybe a sexually transmitted disease. Could be just from hormones and progressing through your cycle. If you don't normally get back pain with your cycle, worth seeing a physician to be seen for this further. ...Read more
Back pain (Tip)
What exercises can I do to strengthen my back? ...See more
Managing Knee Pain (Checklist)
Pain In The Back (Definition)
Pain in the back = dorsalgia = discomfort of any ...Read more
- Talk to a doctor live online for free
- Pain in back
- Is back pain a symptom of pyelonephritis?
- Is back pain a symptom of oligohydramnios?
- Ask a doctor a question free online
- Is back pain a symptom of toxoplasmosis?
- Is back pain a symptom of breech?
- Is back pain a symptom of listeria?
- Is back pain a symptom of sciatica?
- Talk to a neurologist online


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I found this gorgeous tea bag & treat holder on Pinterest some time ago (original post here) and with a few loved ones having birthdays in March, I thought it would be perfect to try out. I had a play with the measurements to fit Australian A4 paper size and changed the top to a scalloped tag top. The particular design I ended up photographing for this blog post is for my husband's Grandma. She lives on a rural property and loves ducks. There is a long running joke about some wooden pond ducks that had baby wooden ducks…. poor Grandma, they had her going for days! Based on this, the theme for her present is "Wetlands" – a nice choice as it's one of my very favourite Stampin' Up! sets. As well as her "Tea & Yums" gift, I have also made her a gift set of cards and a notecard set. I'll write about both of these in separate blog posts.
These instructions are written as best as I can describe each step. The original post has excellent photos and I recommend you refer back to them if you'd like to see each step in pictures. My post is useful for Australian measurements.
- Cut a piece of Midnight Muse cardstock – 84 x 118. (Do this by trimming a small amount off the short edge).
- Place your cardstock on your Simply Scored so that the numbers run along the short edge. Score at 210 & 510.
- Rotate and line up the long edge. Score at 14, 20, 410, 614, 98, & 104.
- Place the Diagonal Plate onto your Simply Scored with the lines running towards the bottom right corner. Score on the diagonal, starting at 614 and stopping when you get to the corner of the box. Turn the cardstock 180 degrees and repeat. Turn your cardstock over and do this again to the remaining two boxes.
- Cut & discard the outer two boxes in each corner. I also trimmed the corners of the outer triangles, as this allowed the box to fold easier. See the project template below – cut where shaded.
- Fold along all lines, creasing well with a bone folder.
- Cut two pieces of DSP (I used Midnight Muse from the In Colour 2013-15 Paper Stack) 24 x 24. Cut these on the diagonal so you have 4 pieces. Adhere these to the middle of the inside triangles.
- Turn your cardstock over, so the side you've just adhered the DSP to is face down. Fold the outer triangles into the middle and then fold the remaining shape into the middle. [The DSP should now be on top]. The two outer shapes will overlap and form the front of the box. Keeping them on the outside, fold the box up so it sits as shown in the picture.
- Feed one edge of the box into the Scalloped Tag Topper Punch. Rather than sliding down the middle, it will sit on top of the guide. Push it as far as it will go. Line it up so your tag will punch roughly in the middle. Repeat this for the other edge. Trim the excess where the punch doesn't cut.
- Line up your box and punch/prick holes where you want your brads to go. Put brads of choice into the holes. This will hold the box together. For extra strength (and pretties), add a ribbon into the hole created by the Scalloped Tag Topper Punch.
- Embellish as desired. I used the duck and the wading birds from the Wetlands stamp set.
- Fill as desired. I placed a tea bag in the both pouches and then a yummy treat in the middle. It turns out a 5 pack of Tim Tams fits perfectly!
So, there we go – another tutorial to keep you busy this weekend. I hope you were able to follow my instructions. Once you've done one, it all makes sense! Kelly x


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bring your money, leave your self-restraint
EDITED 15th May to put back the formatting, cheers WordPress, appreciate it.
Living in the UK isn't a utopia, you know. Sure, we have the National Health Service, which provides free medical care to anyone regardless of income. Yeah, we gave the world a couple of cool people like Shakespeare and this Northern band called the Beatles. Oh, true, while we may not all love our
robotic overlord Prime Minster, we aren't run by a terrifying screaming Cheeto who thought the Handmaid's Tale was full of great, really good, superb ideas.
But really, it's hard sometimes. For example, when I want to spend my money on frivolous gloop to smear on my face skin, I… I… I sometimes have to get on a bus.
Sometimes I have to change buses.
The struggle is real, fam.
Continue reading "bring your money, leave your self-restraint"


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The title of this article seems obvious; especially in a section titled "Building a Sales Team." Unfortunately, many new companies, or companies that are launching new products, simply are not ready to start selling. The product or service offering may work perfectly in the labs or with trial customers, but may still be a long way off from being ready for "mere mortal" sales reps to begin the arduous sales process.
With very few exceptions, prospects will not be waiting at your doorstep or anxiously awaiting your online offering to suddenly appear? Even if this is the case, how did they find out that your product even existed? The actual product is only one small, albeit important, part of your offering. The list of other items is quite long and includes pricing, model numbers, specification sheets, list of features and benefits, ordering information, instruction manuals, competitive comparisons, cost justifications, and countless other related material and procedures. With the goal of quickly generating revenue, a natural tendency is to start selling as soon as the first product or service offering is available.
It is not uncommon to begin building a sales team even before the product is available. The result is almost always the same: frustration for everyone involved. The sales rep becomes frustrated because they do not have the support material to understand and share with their prospects. The article in this collection, 3.040406, "Prepare the Soil," discusses the need to arm the sales team with information that will help them be successful.
Prospects, once exposed to the "perfect" product as described by the sales rep, may find that they want to purchase the product, but cannot due to its unavailability or the lack of relevant information regarding its use and implementation. Finally, management will become frustrated with the constant demand for support material from the sales reps that is not yet available. Invariably, misconceptions will occur with all involved parties.
The misconceptions and frustrations that arise when products, like wine, are served before their time can have a significant, detrimental effect on the product's market acceptance. When these events occur, any initial excitement can be quickly replaced with a feeling of disappointment. When the issues are finally resolved, the reaction may be "well, finally" instead of "this is great."
As discussed in the "Preparing the Soil" article, during the sales rep recruiting process, shrewd sales reps will probe to determine the true status of the product offering. Sales reps are hired to make sales, not to make sales calls. Existing sales reps are equally likely to be turned off by pre-maturely announced products. These sales reps may have existing customers and have probably built trusted relationships with them. They naturally will be reluctant to risk those relationships by introducing new products to their customers that they cannot adequately represent. For those that do start the process with their customers, you can bet that the CEO, Marketing VP, and anyone else in the company's phone directory will hear from them, demanding answers and support. Who can blame them?
The trap that many companies encounter is their single-minded focus on completing the new offering while postponing all of the related support activities. A common excuse is that those items cannot be completed until after the product is finalized. The reality is that only minor tweaks will probably be required in support material and plans as the product reaches its finalization stage. In fact, focusing on those issues could significantly impact the product itself. As an example, over twenty years ago, the concept of "design for manufacturing" was embraced as an integral part of quality programs to ensure that product designs could be reasonably built. These programs were highly successful and have become the accepted norms in virtually all segments. Unfortunately, many companies today do not embrace or even think about similar programs that are based on "design for sales." This situation is most obvious when a company stumbles after its initial success when trying to increase sales. Methods that worked on a small scale, such as with a small, handpicked, and trained sales force, are no longer applicable to a new or greatly expanded team of direct or indirect sales reps.
Another excuse often used to delay the start of support activities is that all available resources need to focus on the development activity, and they will be diverted later to work on the other "stuff." The reality is that very different skill sets are required to develop products than are necessary to develop supporting material. Developers, with their heavy, often long-term involvement, will generally have a hard time "unlearning" all they know about a new product and develop support documentation and procedures that will be used by individuals who will be exposed to the product for the first time. Also, developers may not have an appreciation for the business issues and practical issues that prospects may need to consider. A mix of individuals with different skill sets and experiences is required to address the wide variety of issues that sales reps, channel partners, prospects, and customers will encounter.
An observation that I made many years ago that has proven to be true, time, and time again. It is when a product is working in the lab or can be demonstrated to senior management, break out the champagne and celebrate the fact that the company is ten percent of the way to having a new offering that mere mortals, not development engineers, can successfully use in the real world! This statement does not imply that ninety percent of the development work is still required. Instead, it is meant to highlight the fact that there are many more tasks, performed by a variety of individuals from different disciplines that need to be involved before the company "has something to sell and support."


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text: rich12545 0 Posted January 11, 2011 Before you close this thread, I asked a couple of questions about AI play several posts earlier and I guess you missed them with all the replies. It would be nice if you would answer them. I'm not trying to bait you and I won't reply to whichever way you answer. 1. Suppose I spot a battleship with a search plane. I send a sub, which is 2-3 turns away, after it. Would the BB recognize the threat and send destroyers if it has them handy, or have the BB flee if it doesn't? Or would the BB not react very much? 2. If an AI controls an island and I send an invasion force from the other side, would the AI react by sending its force to intercept before it "sees me"? In other words, how well does the AI react to threats it sees that are two or more turns away? 0 Share this post Link to post Share on other sites


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Breaking Muscle
Healthy Eating
Write For Us
Coaches & Trainers
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5 Powerful Lower Body Strength Routines
Looking for some good leg workouts? Here are five straight-forward workouts to strengthen your lower body. Includes full workouts details and a downloadable form for logging.
Tom Kelso
Are You Squat Dominant or Deadlift Dominant? Know Your Strengths
In other words, if your deadlift is 300lbs and you can back squat 255lbs or more, it's time to work on building up your deadlift a bit.
Emily Beers
Is the GHD Still Useful?
Here are five exercises to fire up that glute-hamstring combo.
Emily Beers
Bulletproof Your Bum
Bum augmentation without surgery. What could be better than that?
Emily Beers
Alternatives to the Big 3 Lifts
Train these movements regularly and you will gain strength, and avoid pain, especially if you're new to training.
Emily Beers
5 Reasons You Should Box Squat
So, what makes the box squat useful? You can improve your back squat without back squatting, that's one reason.
Emily Beers
Lunges Are Harder and Better Than You Think
If you squat, push, pull, hinge, and carry consistently you'll probably get pretty fit. But don't forget to lunge!
Emily Beers
5 Exercises to Improve Your Deadlift
That's right, you don't need a barbell to improve your deadlift.
Emily Beers
Bodybuilding and Olympic Weightlifting Aren't Mutually Exclusive
Adding bodybuilding work to your weightlifting practice has its benefits, both ways.
Jesse Irizarry
How and Why to Single Leg Romanian Deadlift
There is no greater exercise for posterior chain development than the single-leg Romanian deadlift (1-leg RDL)
Shane Trotter
Hacking the Hack Squat
The hack squat was originated in Germany and derives from the word hacke (heel). You'll need to know more than that to make it work for you, though.
DeShawn Fairbairn
Developing Strength One Leg at a Time
Take the time, build the single leg strength, and pistols will come, too.
Emily Beers
The One Exercise to Complete Your Hamstring Development
To build a balanced, strong, injury-proof physique you need to do some unilateral training.
Tom MacCormick
9 Reasons Why Stretching Your Psoas Isn't Working
As much as we want to work through things and be tough, we have to recognize when it's hurting more than helping.
Dr. Jason Williams, DC
The 101 on Muscle Strains
The tricky part of getting back in the game after a muscle strain is to keep your injury site at rest while still keeping your body active.
Emily Pappas
5 Suspension Trainer Moves to Build Core Strength
Whether you use a TRX, Jungle Gym XT, or any suspension trainer, these five moves will build core strength which is what you'll need to get better at sports, define your abs, and improve posture.
Mark Barroso
Chair Meet Pillow Meet Towel Meet Workout
Exercise variations to do at-home using household items because simplicity and resourcefulness are better than excuses.
Idalis Velazquez


text: SwansTVLive Live Now Live Now: Live Now Live Now: Live Now Live Now: Matt Grimes hails "phenomenal effort" from staff following training return Swans Latest All News Stories Throwback | Queens Park Rangers v Swansea City (2012) | Highlights Look back at the best of the action from a five-star Swansea City performance from the opening day of the 2012-13 season. Read more 3 hours ago First team Junior Jacks Weekly Challenge We have been launching regular activities and competitions to keep our Junior Jacks entertained at home. 1 hour ago Junior Jacks On This Day | Fabianski joins Swansea City Swansea City completed the signing of Poland international goalkeeper Lukasz Fabianski on May 29, 2014. 4 hours ago Club Matt Grimes hails "phenomenal effort" from staff following training return Matt Grimes has hailed a "phenomenal effort" from the Swansea City staff in ensuring that the first-team squad have enjoyed a safe return to training this week. 4 hours ago First team It's time to get your Swans Club Account ready With the Swans back in training and football edging closer to a behind-closed-doors return, we are starting to plan ahead. 4 hours ago Club Swansea City Community Trust Celebrates | Sign Up To Success This week Swansea City Community Trust are reflecting on their impact in the local community. Today, we look at the success of their Sign Up To Success programme. 5 hours ago Community Trust All News Stories Away Jersey From £22.50 Keepers Away Jersey From £25 Home Jersey From £22.50 Keepers Home Jersey From £25 BUY REPLICA KIT BUY THE 2019/20 SEASON KIT HERE Follow Us Instagram Instagram @swansofficial Twitter Twitter @SwansOfficial Spotify Spotify @swansofficial Snapchat SnapChat @swansofficial Youtube Youtube @SWANSPLAYER Facebook Facebook Swansea City FC


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Marvel v. DC
Superheroes have always been a staple of American culture. From before the landing on Normandy Beach in WWII to the current #MeToo movement, superheroes have carved out a lasting impact on Americans and the world at large.
Naturally, the entertainment industry has been keen on making as much money as they could using familiar faces like Superman, Spider-Man, and Batman.
What started as one movie about a well-known hero with 2008's Iron Man spiraled into a massive billion-dollar industry. Marvel Studios grossed $11 billion from Iron Man to 2017's Ant Man (nasdaq.com).
DC Films has thrown its hat into the ring plenty of times, but its results have been underwhelming compared to Marvel.
From 2013's Man of Steel to last year's Aquaman, DC Films has barely grossed $2 billion (boxofficemojo.com).
Critics have similarly found DC Films' offerings to be lackluster, with Justice League sitting at 40% fresh on Rotten Tomatoes compared to Marvel's first Avengers at 92% fresh.
Captain Marvel, released on March 8th, secured an 80% fresh rating on Rotten Tomatoes and grossed $480 million at the box office.
Not to be outdone, however, DC Films' own Shazam! releases on April 5th.
While Marvel owns the rights to the name Captain Marvel, DC's character Shazam! used to be known as Captain Marvel as well. The timing could not be more intentional.
While DC Films scrambles to keep pace, Marvel Studios continues steaming ahead.
Although the future isn't certain, American audiences can look forward to many more films featuring their favorite caped crusaders.


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Present well being articles point out that irrespective of how much advancement the medical studies might get on certain conditions of the body, ailments like most cancers will all the time fear us. If you are a teen that has been recognized with most cancers, you can be in a state of shock and that is very comprehensible. So, for now, enjoy moderate portions of chocolate (e.g., 1 ounce) a couple of occasions per week, and remember to eat different flavonoid-wealthy foods like apples, purple wine, tea, onions and cranberries. Please seek the advice of your healthcare supplier for advice a couple of specific medical situation.
A agenda that teaches a baby to go to sleep at certain time and get up shall be very useful in giving your child a really wholesome lifestyle. A well being and eating regimen magazine has asked its readers to write an article giving their opinion on junk food.
In most health care organizations there is nearly no correct information on the price of the total cycle of care for a patient with a specific medical situation. Strong fat are present in fatty animal-primarily based meals equivalent to properly-marbled meat, poultry pores and skin, bacon, sausage, butter and whole milk merchandise.
To the extent that the federal government needs to subsidize medical health insurance — and it ought to — then it should give simple vouchers, which people can use to buy insurance coverage, or to fund well being savings accounts. Salt can also be something that's vital for sustaining good blood strain and adrenal health.
Of course, the overall tax burden (income tax burden) has been fairly flat over time. People who feel they're unwell should search medical care to establish a analysis and course of remedy, somewhat than counting on self-appointed "experts" who advertise unfounded "cures" on the internet.


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Who is Paint Passion:
Paint Passion is a company that teaches fun interactive Paint Party events in small and large group settings.
Services we provide:
- Family Bonding Art Classes
- Youth Art Classes
- Birthday Parties
- Sport Team Wind-Ups,
- Team Building Exercises
- Home Parties
- Corporate Parties and more!
All painting materials are provided.
Since Paint Passion is open 7 days a week; we work around your schedule for easy party planning. For your convenience, let our instructor come to your location or we can choose a venue for you!
Our Paintings:
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Pagenation Home | KL | Penang | Malacca | Singapore | What's New Here | Photo Album
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Mu-ch'ang-ch'iao, Shaanxi is near Chao Praya River; is near 1; is near Udonrattaya Exp; is near Highway 340; is near ; is near 31; is near Highway 345; is near R; Mu-ch'ang-ch'iao, Shaanxi is geographically located at latitude(35.654 degrees) 35° 39' 14" North of the Equator and longitude (109.698 degrees) 109° 41' 52" East of the Prime Meridian on the Map of the world.
The locations related to Mu-ch'ang-ch'iao, Shaanxi are represented by the shortest path a radio wave would travel and may not be nearest by road. For example, Mu-ch'ang-ch'iao, Shaanxi is located 0 metres from Chi-chang-ch'iao, Shaanxi. Mu-ch'ang-ch'iao, Shaanxi is located 5.9 kilometres from Shan-ch'a-li, Shaanxi. Mu-ch'ang-ch'iao, Shaanxi is located 7 kilometres from Nan-an-su, Shaanxi. Mu-ch'ang-ch'iao, Shaanxi is located 10 kilometres from Wu-shih, Shaanxi. Mu-ch'ang-ch'iao, Shaanxi is located 11.2 kilometres from Hsia-tuan-tzu, Shaanxi.
Villa Grabau (Toscana) 11054.8km, Villa Casali (Toscana) 11054.8km, The Trout Inn, Oxford (England) 12461.2km, are places to stay (hotel, service apartment, inn) located near Mu-ch'ang-ch'iao, Shaanxi.
Rancho San Antonio, Palo Alto 25751.9km, are places to shop (shopping mall, shop houses) located near Mu-ch'ang-ch'iao, Shaanxi.
Hughes Hall, Cambridge 12310.6km, Senate House, Cambridge 12312.5km, Senate House, University of London 12328.4km, are places of learning (school, college, university) located near Mu-ch'ang-ch'iao, Shaanxi.
Vltava, Cesky Krumlov 10697.3km, Parkstrade, Eichert (Germany) 10903.7km, Knole Park (England) 12287.7km, are parks, playgrounds, open fields or commons located near Mu-ch'ang-ch'iao, Shaanxi.
Mu-ch'ang-ch'iao, Shaanxi
|Location Information
Mu-ch'ang-ch'iao, Shaanxi
Shih-pao, Shaanxi is about 16.4 km away.
Shih-pao-chen, Shaanxi is about 16.4 km away.
Shih-p'u, Shaanxi is about 16.4 km away.
Pai-ch'eng-ch'iao, Shaanxi is about 16.5 km away.
Shih-t'ou, Shaanxi is about 16.5 km away.
Shih-t'ou-chen, Shaanxi is about 16.5 km away.


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Monday, May 30, 2011
More Memorial Day Stories
( Video at link )
The woman walks toward the wall.
She presses a fingertip into the shiny, dark stone, traces it down the wall, left to right, left to right, name after carved name, a roster of the dead palpable against her skin...
Zwit knows this stretch of wall as well as he knows his scars, the pink welts that run from below his navel to his right nipple, the sinkhole of puckered skin where he once had ribs.
This is Panel 4W. The names of the eight men who died the night he earned his scars begin close to the bottom, at Line 123.
Robert. Jerry. Charles. Terry. Ronald. Rex. Paul. William.
Over the past four decades, Zwit has dedicated himself to finding their families so he could tell their mothers or fathers, their brothers or sisters or cousins, how they fought, how they died, and that they weren't alone.
He has tracked down relatives of all the men. All except one. William. William Ward. No matter how he searched, every clue went cold.
The woman drops onto a knee. Zwit walks over, kneels down next to her, rests a hand on her shoulder. He feels the rustle of a dormant hope.
"Can I help you find something?" he says.
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Project Testing Interface¶
OpenStack has a lot of projects. For each project, the OpenStack CI system needs to be able to perform a lot of tasks. If each project has a slightly different way to accomplish those tasks, it makes the management of a consistent testing infrastructure very difficult to deal with. Additionally, because of the high volume of development changes and testing, the testing infrastructure has to be able to pre-cache artifacts that are normally fetched over the internet. To that end, each project should support a consistent interface for driving tests and other necessary tasks.
The following tasks are required for every project. Every project must:
Execute tests
Enforce code style
Generate a code coverage report
Generate a source tarball
Generate documentation
Generate releasenotes
The following are other common tasks, which may not be relevant for every project:
Enforce code coverage
Generate a release artifact
Publish a release artifact
Import translation strings
Export translation strings
Tools and approaches vary by language, please choose which language is relevant to you.
OpenStack has decided to standardize on using Sphinx for project documentation, regardless of programming language.
The use of sphinx for documentation is intended for documentation that is not written inside of docstrings or code comments. Languages, such as Go, that natively support a system for documenting the code through code comments, should use those native systems. Sphinx is intended to be used for documentation that is not written inline with the code.
To support documentation generation, projects should:
Have sphinx documentation source in
List python dependencies needed for documentation in
List distro package pre-reqs for dependencies in
bindep.txtusing the
Depend on
openstackdocsthemefor documentation and configure it to be used in
Have a
docsenvironment set up in a
tox.inifile within the repository.
Assuming non-Python requirements have been properly installed as
indicated by
bindep.txt, the following command should work with no
additional setup and should result in the documentation being emitted
tox -e docs
We strongly discourage project teams from adding commands to the
docs environment beyond:
sphinx-build -W -b html doc/source doc/build/html
Additional logic needed around Sphinx generation should go into Sphinx plugins.
Language specific instructions supplement these and are in addition to them.
Release Notes¶
OpenStack uses reno for generating release notes regardless of programming language.
To support releasenotes generation, projects should:
Have releasenotes documentation source in
openstackdocsthemeto be used in
Optionally list distro package pre-reqs for dependencies in
bindep.txtusing the
Assuming requirements have been properly installed, the following command
should work with no additional setup and should result in the releasenotes
being emitted into
sphinx-build -a -E -W -d releasenotes/build/doctrees -b html \
releasenotes/source releasenotes/build/html
Language specific instructions supplement these and are in addition to them.
Linux Distributions¶
The following free operating systems are representative of platforms regularly used to deploy OpenStack on:
Each project should run some functional tests on these platforms so we make sure OpenStack works with distros used in production. The scope of these functional tests are discussed for every project, and may adjust their coverage depending of resources and support investment. These tests are run by using existing tooling, which comes with a reasonable expectation that it's viable on the indicated distributions.
Sometimes, these distributions might not support all dependencies required by new features in OpenStack. Development of these features should not be blocked, though it has to be documented in project release notes, and some tests might have to be skipped on these distributions.
Tested Runtimes¶
In order to focus development efforts and prevent breaking changes midway through a development cycle, the policy for officially tested runtimes is based on the LTS or stable release of the Linux Distributions at the start of the development cycle.
The officially tested runtimes for each cycle can be found here:


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Going digital is necessary, and Businessary provides a 'one stop shop' for all your digital needs. From creating unique digital marketing strategies, building your web presence, content development, graphic design and social media we understand SMEs' unique needs, and can provide tailored solutions based on your individual business requirements.
A digital marketing strategy is the starting point and core requirement for all Businessary digital marketing clients. We work together with you to tailor your strategy and plan to your unique business needs, applicable to your industry and customer requirements. You'll then have an annual plan at hand that will guide your focus and marketing efforts to achieve your objectives.
Whilst referrals and word of mouth are crucial sources of new clients for many successful businesses, having a marketing plan outlining how you plan to spend your marketing budget is the best way to ensure you get a clear return on your marketing investment (MROI).
Unfortunately, more often than not small business leaders find themselves not knowing exactly how much they have spent on marketing and rarely can they tell you the return on investment they are getting for the marketing spend. Sometimes the marketing spend is sponsoring the local sports team, sometimes it is flyers and brochures, or sometimes it is tickets for key customers to a sporting event like the Australian Open – regardless, very rarely can they confirm what sales have been achieved directly from the money spent on that channel.
The three core objectives of marketing activities is fundamentally the same regardless of the type of business you are in:
- To improve brand awareness
- To attract new clients
- To increase share of wallet/sales from current clients.
However, each objective requires a targeted sales and marketing strategy, utilising different channels to reap different rewards. The marketing channels that can be used to achieve these objectives are wide and varied – they may be brochures or collateral, they may be sponsorship, they may be advertising, or in recent years it may be a digital marketing strategy using various digital channels (e.g. website, social ,media, blogs, articles).
Talk to our digital marketing experts about your business, your marketing budget and your business goals and we can help you build a digital marketing strategy that provides a clear return on your investment. Find out more.


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Dental emergencies can be quite terrifying and often extremely painful. Prompt treatment is almost always required to ease pain and to ensure your teeth have the best possible chance of survival.
At Canvas Dental, your health and well-being are our main concern and we do our best to provide flexibility and immediate care to a variety of dental emergencies. Be sure to call us immediately if you experience any of the following:
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What to Expect
When you call Canvas Dental with an emergency:
A team member will provide you with assistance over the phone to handle your situation. We will then make an appointment to see you as soon as possible, preferably the same day.
When you reach our office, we'll bring you to a treatment room, conduct an exam and may take a few digital x-rays so we can identify the problem and provide you available treatment options.
Most of the time, it only takes one appointment to complete emergency treatment, but if we need more, we'll be sure to eliminate your pain and schedule a follow-up visit. We may prescribe medication and/or antibiotics to help with discomfort and any infection you may have.
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Digital Signage is often referred to as Digital Out Of Home or DOOH. This essentially is digital media used for marketing purposes outside of the home and is used to reach the consumer while on the go. It can also be referred to as transit-based digital media or digital outdoor. DOOH may take the form of electronic billboards, street furniture, transit and alternative formats of screens and may be found along the streets or within private and public buildings with relatively high people traffic – shopping malls, offices, airports, etc.
The required components to establishing a digital signage network can be divided among three types of digital signage solutions:
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You need screens to display your content. Fortunately, plasma, LCD and LED screens no longer cost as much as they used to a few years ago. Mounts are required to support the screens.
The digital signage player is either built into the screen or operates as a separate unit. PC, Android and Linux players are readily available.
Project Management:
Project management is the administration of a deployment project with multiple sites.
Installation is the labour portion of the digital signage process and accounts for setup of the screen, mount, player, cabling and quality control.
We use only qualified AV installers and experienced IT support resources depending on the complexity of the kit being put in place.
There are three prevailing models in the software realm –
- On-premise: Software is paid for in full with the initial purchase of each hardware player. If you are managing more than a few screens, a server is needed as a central communication point for all locations.
- Cloud-based: Instead of one, big upfront fee, cloud-based subscriptions are paid for on a monthly basis. No server is required as the software is centrally hosted on cloud infrastructure. In this case, internet access is required at the site.
- Manual upload: Free is certainly a great price. Here you have no software, so no automated scheduling nor the convenience of managing your screens/content remotely, thus individual screens need to be manually and individually managed. Though typically not recommended, some clients with very small budgets and a small-scale network of less than five screen locations sometimes opt for this, and upgrade later.
Managed Services:
Managed services and training include consultation and configuration, monitoring and troubleshooting, and content management.
A digital signage player should have internet connectivity, whether wired or wireless (WiFi or cellular data in 3G/4G form).
- A digital signage deployment is nothing without the right content.
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- Elements that make up the content that appears on a digital signage are Still Images, Text, Motion Graphics and Live Action Video or any combination thereof.
- An advertiser's ultimate goal is to promote products and instigate purchases. Digital signage advertising fulfills this objective by running content on digital networks frequently found in settings where products and services are near and consumers are in active purchase mode.
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A winter concert is scheduled to be performed by the Alfred State Voices and Jazz Band on Friday, Dec. 6, 2013, at 7 p.m. in the Cappadonia auditorium in the Orvis Activities Center. This annual winter concert, "Winter Songs", will feature both ensembles as well as soloists and is open to public, free of charge.
The groups will be sponsoring 'Operation Shoebox/Christmas Child' and will have collection boxes available at the concert. Donated item suggestions are small toys, facecloths, soaps, toothbrushes, toothpaste, pencils, tablets, crayons, etc. The shoeboxes will be filled and sent to children all over the world.


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KEY GUIDE. Setting up a new business
- Alaina Alexander
- 4 years ago
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1 KEY GUIDE Setting up a new business
2 The business idea You have a business idea, but can you turn it into a viable enterprise? Is there a market for the goods you will produce or the services you will supply? Are there enough customers who will pay for your product or services so that you can make a profit? Can you compete with others in the same line? Will you need finance? Some of the decisions and actions that you take when starting a business can have significant effects for some time. The foundations you put in place at the outset are very important and can affect the business s survival. With careful planning and good advice, starting your own business may prove to be one of the best steps you ever take. First you need to research and develop your business idea, and review the market for it. Market research can be as basic as asking your friends and colleagues what they think or as sophisticated as employing a market research agency. You might be able to test your product or services on a small scale by working part-time around your current employment before making a final decision. Every business should have a business plan, but it is especially important at the beginning. It is essential if your business will need external funding such as bank finance. Your business plan The next stage is to prepare a business plan. This should describe the business, its objectives, its strategies and its financial forecasts. Every business should have a business plan, but it is especially important at the beginning. It is essential if your business will need external funding such as bank finance, but equally importantly it will allow you to measure how well your business is doing once you start trading. The business plan should include: l An executive summary. This is an overview of the business you want to start, and will give lenders the all-important first impression of your ideas. l A description of the business what you plan to sell or the services you will provide, why customers will buy your product (or services), and how you plan to develop the business in the future. l Your marketing and sales strategy. l Your management team and personnel. l Your operations premises and facilities, book-keeping and management information systems. l Financial projection pricing and costs, sales and profit forecasts, how much capital you will need and projected cashflow statements for the first three to five years. The financial projection is a particularly important aspect as it will establish how much capital your business will need. If you start with insufficient capital, your business may be dead in the water before it even begins. Of course without any track record, the initial financial projections will not be much more than an educated guess and their accuracy will depend on how much research you have done. If you have initially run the business on a part-time basis, the projections will be derived from some past figures and should therefore be that much more accurate. 1
3 One way to deal with the inherent inaccuracy of the initial projections is to prepare figures based on best and worst case outcomes. You should also remember that income does not necessarily equal cash, whether you are selling goods or providing services. For example, just because you set 30-day payment terms, does not mean that customers will pay you on time. Once your business actually commences, you should keep updating your financial projections and, because they will be based on actual figures, they should become increasingly accurate. Finance and grants Despite its limitations, your financial projection should give you an idea about how much finance you will need. Having adequate finance is probably going to be the biggest hurdle for many people starting a new business, and if you do not have a track record in business, your only option will probably be to remortgage your home. Despite the economic recovery, remortgaging is still not as easy as it was a few years ago especially given the introduction of tighter lending requirements in April However, it s still possible to arrange deals, and although arrangement fees can be quite high, interest rates continue to remain historically low. Rising house prices should also mean that you have equity which can be released. The risk of financing your business with a remortgage is that if the business fails, you will not only lose your source of income, but you will also be saddled with much higher debt. So you also risk having your home repossessed if you cannot keep up with the increased mortgage repayments. When you start in business, you may be asked to give personal guarantees to lenders, suppliers and your landlord if you have business premises. You need to take this into account in working out the risks when you go into business. There are several other possible sources of finance, with a variety of pros and cons. The main ones are: l Your own savings but be careful of the capital gains consequences if cashing in investments. l Loans from friends and family. l A bank overdraft. l Bank business loans. l Specialist loans, such as a loan of up to 4,000 from the Prince s Trust for young people aged 18 to 30. l Commercial mortgages useful if you are buying business premises. l Grants from Government, the European Union, local authorities and other sources. A recent development is the availability of online financing, such as peer-to-peer lending (where lenders are matched with borrowers) and crowdfunding (where a business venture is funded by contributions from a large number of lenders). Online financing has seen rapid growth, and is likely to be even more popular if the Government goes ahead with its proposal to allow lenders to hold loans within new individual savings accounts. The Enterprise Finance Guarantee Scheme guarantees loans from banks and other financial institutions for small firms that have viable business proposals, but have tried and failed to get a conventional loan because of lack of security. The Government underwrites 75% of the loan, so in theory there is more chance of securing a loan 2
4 even though you cannot provide any security. Information about this and other government programmes to help new businesses to access finance is available from the Department for Business, Innovation & Skills. If your business will be set up as a limited company, you might find individuals prepared to invest by buying the company s shares. Investors could be friends and family, or business angels. These are individuals who invest in small to medium size businesses with high growth prospects. They may be attracted by tax relief under the enterprise investment scheme (EIS) or seed enterprise investment scheme (SEIS). Other issues If you intend to trade through a company, you might have the choice of raising finance either by issuing share capital (equity) or as a loan (debt). l Equity finance means that you will be bringing in outside shareholders, who may want a role in deciding how the company is run. Because shares can be sold, you could end up with a troublesome outside shareholder. There is no requirement to pay a dividend on equity, although if you pay yourself a dividend then the same rate of dividend will be payable to the outside shareholders. l Debt finance allows you to retain complete control of the business, although ultimately the debt will have to be repaid. You will also have to pay interest on the debt even if your business is suffering a downturn. Of course, there can be benefits to bringing in a co-shareholder, or having a partner instead of running the business alone. It s a good way of obtaining complimentary skills for example, you may be good at developing the business but lack sales, marketing or financial skills. There will also be cover when one of you is away, and it can often be good to have someone to discuss problems with. Outside investors will prefer equity if there are high growth prospects for your business because they potentially stand to make substantial gains. But be careful when it comes to deciding how much of the equity you give away in return for cash. Business entity You will have to decide whether to set up your business as a sole trader, partnership or limited company. Many start-ups are as a sole trader, because this is the simplest, most flexible, business structure. But it can result in you paying more tax. Where two or more people are in business together, a partnership may be preferable; although partners need to be sure they can work happily together. A limited company structure has several benefits but also some disadvantages. You may pay less tax and find it easier to raise finance, but there is more administration involved and your financial statements are available for anyone to look at at least in an abbreviated form. Sometimes it is best to start off as a sole trader or partnership, and then to incorporate later. This can be beneficial if you expect your business to take a while to become profitable, as losses from a sole trader business or partnership can be offset against your other income for the previous three years. It is much more difficult to change business structures in the opposite direction. Other factors to take into account when deciding whether or not to trade as a company include: l The tax position with a company is much more complicated, and more care has to be taken when extracting profits either by way of remuneration or dividends. l It is cheaper to start as a company rather than incorporate later. 3
5 l In theory, a company offers you personal protection from your business debts. However, this protection is reduced if you have to give personal guarantees. l It is much easier for your family and others to become involved in the running of the business given a company structure they can be made directors without you losing any control. l Some suppliers and lenders prefer to deal with a company. l The ongoing annual costs will be greater with a company especially your accountancy fees. Where several people are setting up in business together, there is also the choice of trading as a limited liability partnership (LLP). This is a relatively new type of business structure, and is something of a hybrid between a partnership and a company. Members of an LLP are normally taxed in the same way as partners in a partnership, but in other aspects an LLP is more like a company the main advantage being one of limited liability. Premises and equipment You want premises that enable you to operate effectively but without any unnecessary costs. You also need to consider the future you don t want to be tied to premises that might be unsuitable when your business grows. The main choices are: Consider negotiating a break clause in a lease as this will act as a safety net if things go wrong. Not surprisingly, break clauses often contain conditions which are hard to meet, so try to negotiate less onerous terms. l Working from home maybe a spare room or a cabin in the garden. l Renting this usually has minimum upfront costs and your rent is a tax-deductible expense. l Buying outright or taking a long lease. Whether you are renting, buying or leasing business premises, make sure you budget for all the related costs. Business rates can be a substantial cost, so make sure you apply for small business rate relief if you qualify. Then there will be the costs of adapting premises to your business s needs. If renting or leasing, do not forget to allow for services charges. They can often be surprisingly large in relation to the rent. High overheads have resulted in many business failures, and you must be particularly careful if your business is seasonal the costs will continue despite a reduced offseason income. If you are trading as a company and renting or leasing property, the landlord may request a personal guarantee. So be aware that your personal assets, including your home, could be at risk if the business fails. If you are taking a lease on a property, an important decision will be whether to agree a short or long lease term. A longer term will give you security, but it means you might be stuck with the lease if the business fails. Tax relief for buying equipment is provided through the system of capital allowances. These give tax relief in the year of purchase or spread it over several years. Sometimes enhanced capital allowances are available. The annual investment allowance currently gives 100% tax relief on expenditure of up to 500,000 on plant and equipment (but not cars). This limit applies until 31 December 2015, after which it will fall to 25,000. Writing down allowances provide tax relief at 18% on plant and machinery or 8% 4
6 on other capital expenditure. Alternatively, you can lease the equipment you need, which can be more tax-efficient. And leasing high value items such as cars could be much healthier for your cash flow during the first few years of trading. Tax and national insurance contributions If you are in business as a sole trader or partnership, you will need to register with HM Revenue & Customs (HMRC) as soon as you start working for yourself. Registration will also trigger payment of class 2 national insurance contributons (NICs), which will entitle you to the state pension and some other benefits. HMRC is normally aware of new limited companies and should contact you. VAT You must normally register for VAT if your sales exceed the registration threshold, which since 1 April 2014 has been 81,000. Sometimes it is a good idea to register for VAT even if your turnover is below the threshold, so that you can recover the VAT that you are charged on your purchases. There are some special schemes for small businesses, such as cash accounting and the flat rate scheme, as well as schemes for retailers and some other types of business. Choosing the right scheme can simplify your VAT administration and may produce VAT savings. The real time reporting requirements have made running a payroll more difficult. You might therefore decide to simply outsource your payroll function. Taking on employees You might start off doing everything yourself, but when your business grows you will probably need to employ staff. Employers must deduct tax and NICs from employees pay under the PAYE system. You will have to register with HMRC as an employer and run payroll software that reports real time PAYE information online to HMRC whenever you pay your employees. An option to consider if you have no more than nine employees is to use HMRC s Basic PAYE Tools package. Although it is not a full payroll package, this free basic package works out PAYE deductions and reports the relevant information to HMRC. However, HMRC s package has come in for criticism, and good quality payroll software need not be expensive. The real time reporting requirements can make running payroll quite difficult, especially if you are not altogether comfortable with using a computer. You might therefore decide to simply outsource your payroll function. There are additional rules for taking on subcontractors in the construction industry. Here are some other issues to consider: l Recruitment, management and motivation of staff. l Training and improving staff performance. l Creating a written statement of terms of employment. l Equal opportunities. 5
7 l The national minimum wage and employee rights. l Employer s liability insurance. l Health and safety. l Pension arrangements, including automatic enrolment. Be warned that there are frequent changes to employment law, and the way in which current legislation is applied can also change because of court decisions. For example, the right for employees to request flexible working has recently been extended, and shared parental leave will be introduced from April Financial controls Good accounting systems will allow you to see how your business is doing. Budget for your income and expenses and make business plans, control cash flow and try to anticipate any problems before they materialise. It is particularly important to control stocks of goods and work in progress, and ensure you collect debts that are due to you efficiently. How we can help We have helped many new businesses start up and grow. We can advise you on all the matters mentioned in this briefing and many other issues that you might encounter at any time in the life of your business. We can keep you aware of changes in regulations affecting businesses and smooth your dealings with HMRC. Our aim is to help you steer clear of the hazards of business life, but we can provide expert help if you do encounter them. This publication is for general information only and is not intended to be advice to any specific person. You are recommended to seek competent professional advice before taking or refraining from taking any action on the basis of the contents of this publication. This publication represents our understanding of law and HM Revenue & Customs practice as at 20 September
8 Argents 15 Palace Street, Norwich Norfolk NR3 1RT t f Registered as Argents to carry out audit work in the UK and regulated for a range of investment business activities by The Institute of Chartered Accountants in England and Wales
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