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Financial accounting’s focus is on the financial reports distributed to people outside of the company. The major component of financial reporting is the financial statements: income statement, balance sheet, statement of cash flows, and the statement of stockholders’ equity. The income statement indicates a company’s profitability during a specified time period such as one year, three months or one month.

Under accrual accounting the income statement reports the amount of revenues earned and the expenses that were incurred to earn the revenues. Expenses also include costs that expired during the period of the income statement. If a corporation’s stock is publicly traded, the income statement will also report the earnings per share of common stock. The balance sheet reports a corporation’s assets, liabilities, and stockholders’ equity as of a specific instant, such as midnight of December 31. Most balance sheets will group all of the current assets and all of the current liabilities. This allows readers to easily see the corporation’s working capital and current ratio. The statement of cash flows organizes the explanations of the change in cash and cash equivalents into three sections: operating activities, investment activities, and financing activities. The statement of stockholders equity provides a summary of the changes occurring to stockholders’ equity during the accounting period. The changes include net income, dividends declared, purchase of treasury stock, and other comprehensive income.

In order for the readers of these financial statements to make comparisons with other companies, it is necessary that the financial statements follow some common rules. The rules are referred to as generally accepted accounting principles or GAAP (pronounced gap) and consist of several components. One component of GAAP is the basic or fundamental accounting principles and concepts such as cost, matching, going concern, economic entity, materiality, conservatism, consistency, reliability, and others.

Another part of GAAP includes the detailed rules established by the Financial Accounting Standards Board or FASB (pronounced fas Bee). These pronouncements are entitled statements of financial accounting standards. FASB interpretations are also part of GAAP. The accounting rules established by the predecessors of the FASB remain as GAAP unless they have been superceded by the FASB.

Lastly, GAAP includes industry practices. For example, the balance sheet of a public utility will list the plant assets ahead of its current assets. Unique reporting practices often occur in industries that are regulated by government agencies.

The financial accounting and financial reporting of publicly traded corporations also include the annual report to the Securities and Exchange Commission (Form 10-K), the annual report to stockholders, and various press releases on financial matters.
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When travelling, you want to have the most relaxing time possible. But with so many things to do it can be really hard to stay relaxed and to have everything in order. Concierge services come into the picture to take the burden off your shoulders so you have lots of time to do what you want to do most not worrying about personal things that need to be done. Concierge services can be residential, corporate or personal; the personal services are what you will need when preparing for a holiday travel.

Generally speaking, you will have a manager to take care of your daily tasks such as making phone calls, making hotel reservations, arranging spa services, booking transport and even coordinating luggage assistance. Some of the service providers will basically be open to offer you any kind of assistance you may need including pet care, dining bookings and procuring tickets to events that you want to enjoy during your holiday. The services you can enjoy can be as personalized as possible and they will:

Save your time – this is because you won’t have to spare your precious holiday time trying to get everything in order. You simply need to make your request and your concierge will be on the tasks promptly. You will have all your errands run for you as you spend valuable time doing what you want in your travel destination. You will have more time to relax, explore, enjoy and learn when you have a trustworthy manager handling all your personal tasks.

Save your money – It may seem ironical because the extra services will definitely cost you something. But the truth is when you choose to have a concierge you stand to enjoy services from different service providers and vendors working in conjunction with your provider. This increases the chances of enjoying discounts from the partners, including free upgrades, special perks and treatments and complimentary benefits for various products and services. You may get the rare chance of enjoying free trials, upgrades and discounts at top spas, restaurants, transportation and entertainment companies.

When looking for the best service provider for your travel needs, you should check out

The services – Checking what the concierge services offered entail is very important. There are service providers who may have limits as to what their assistants can do on your behalf while others may be flexible and willing to customize the services to meet all your requirements.

Charges – Also important to check is the charges; some charge at an hourly rate, whereas some will charge the services at a flat fee in consideration for everything you want to be taken care of during your holiday.

Partnerships – Concierge services usually brings a number of other service providers together. If you want something like spa arrangements made for you, you may want to check what spas your service provider works in conjunction with to ensure that they can offer you the best services. This should apply to every other arrangement you find necessary for the holidays.

In its most general meaning, physical fitness is a general state of good physical health. Obtaining and maintaining physical fitness is a result of physical activity, proper diet and nutrition and of course proper rest for physical recovery. In its simplest terms, physical fitness is to the human body what fine-tuning is to an engine. It enables people to perform up to their potential. Regardless of age, fitness can be described as a condition that helps individuals look, feel and do their best. Thus, physical fitness trainers, describe it as the ability to perform daily tasks vigorously and alertly, with left over energy to enjoy leisure-time activities and meet emergency demands. Specifically true for senior citizens, physical fitness is the ability to endure, bear up, withstand stress and carry on in circumstances where an unfit person could not continue.

In order for one to be considered physically fit, the heart, lungs, and muscles have to perform at a certain level for the individual to continue feeling capable of performing an activity. At the same time, since what humans do with their bodies directly affects the state of mind, fitness influences to some degree qualities such as mental alertness and emotional expression.

Physical fitness is often divided into the following categories in order for people to be able examine its components or parts. Particularly, physical fitness is judged by:

1. Cardiovascular endurance: This is the ability of the body to deliver oxygen and nutrients to tissues and to remove wastes over sustained periods of time.

2. Muscular strength & endurance: Strength deals with the ability of the muscle to exert force for a brief time period, while endurance is the ability of a muscle, or group of muscles, to sustain repeated contractions or to continue to apply force against an inert object.

3. Flexibility: This denotes the ability to move joints and use muscles through their full range of motion.

4. Body composition: Considered as one of the components of fitness, composition refers to the body in terms of lean mass (muscle, bone, vital tissue, and organs) and fat mass. Actually, the optimal ratio of fat to lean mass is an indication of fitness. Performing the right set of exercises can help people get rid off body fat and increase or maintain muscle mass.

OE: Original Equipment:  This part is either made by the car manufacture or is made by an automotive part supplier and is branded with the car manufactures logo and/or in the car manufactures box.

OEM Original Equipment Manufacture

OES Original Equipment Supplier

Car manufacturers do not make all their parts that they put on their vehicles during assembly or repair, they contract out to auto part manufactures to make parts for them. For the most part the car manufacturer makes the body, frame and major engine components the rest they ‘farm out’ to OEM/OES manufacturers. The car manufacturer provides the specifications to the OEM/OES manufactures for the parts they need. The OEM/OES manufactures the part to these specs, adds a logo and ships it to the car manufacture.

Bosch, Bilstien, Boge, Beru, Mann, ATE, to name a few, are all OEM or OES suppliers to the car manufacturers. They make parts from spark plugs to exhaust parts. The difference between OE and OEM/OES is mainly the OEM/OES usually don’t have the car manufactures logo, but they are the same exact part. Sometimes the logo is ground off the part by the OEM/OES company so as not to affect there contract with the car manufacture. Same part coming off the same assembly line as the OE part does.

The OEM/OES parts are less expensive because they do not go through the car manufactures part system. Every time an OE part goes through a depot, warehouse, dealer, there is a little more money added to the cost of the part. This is the major reason that OE parts cost more. OEM/OES do not go through this procedure, our buyers get them directly from the manufactures, keeping the prices down.

Aftermarket: aftermarket parts are just that, aftermarket. They are not made by the car manufacturers. They can be made by one of the original equipment manufacturer companies or by a completely different manufacturer. The main difference is they are not made completely to the car manufacture specifications. This is not always bad. One example is Bilstien. They are an OEM/OES supplier, but they offer aftermarket parts also. There HD struts/shocks are original equipment, but their Sport struts/shocks and suspension kits are not made to OE specifications, better but not OE, so it’s now an aftermarket part. Another example is the Stewart EMP BMW water pumps. Stewart EMP is NOT an OEM/OES manufacturer but the pump they make is better and stronger than OE. It is an aftermarket part but a better part altogether.

But still another example of an aftermarket BAD part is a counterfeit part. Counterfeit part manufacturers use backward engineering to get the specifications of the part without paying the car manufacturer. And almost all the time these parts are made with very low quality components. Sometimes these parts are very hard to identify because a lot of emphasis is put on the look and feel of the part and not what it is made from. One way to identify an counterfeit part is its unbelievable low price, the old adage you get what you pay for fits here. The best way to avoid these cheap low quality parts is to purchase your parts from a reliable source, one that offers a warranty and return policy.

Almost all Performance parts are aftermarket parts, again be careful with these parts also. Buy from a reputable supplier or/or manufacturer.

 

You wonder how can I hypnotize my pet?

Think about it, you have your pet animal as one of the family member, same as your own baby, they both hear, breath and active, their for what calms you can calm your animal… just like energy. Now here is a step-by-step guide to bond and hypnotize your pet animal.

First find a comfortable place for you and your pet, such as a chair, sofa, and bed or anywhere next to your pet. The their back as you continue stroking their stomach area in a gentle soothing movements, it is very important that you do it very gently and slow, especially if you want to build a trust between you and the pet, either if it is your own or others. You may remove your hand or keep the gentle massage over your pet’s body. Make sure you touch each and every part of your pet gently to condition them to your touch and movement, then as you breath slowly in and out begin to speak softly with a deep soothing voice to keep your pet in a state of trance…

If you feel comfortable play and touch their ear with a gentle stroke to create more deepening, then start talking a little faster with a humming dog sounds, (listen to dogs cry and dogs laughter and learn the happy sound of their voice then apply it within the hypnotic suggestions) it will take them deeper…

PS: If you have a pet, you will know what type of sounds your pet makes when they are happy or excited, it is almost like talking to your pet with a baby voice, the same way you speak to an infant. With practice your pet will be conditioned to your voice using hypnosis to change their behaviors and to improve their health. When ready to bring your pet out of trance, hold their body with a firm mastery and followed with an authoritarian voice then flip your pet over to bring it out of the trance. Make sure you praise your pet with you did great, good so and so, or good dog.

Please Note: Your pet can easily be distracted from sounds and noises from outside, and therefore it is a common thing that that they will break out of trance once they have been distracted and run out toward the sound, this is a natural instinct response….So don’t be discouraged, keep practicing eventually they will not react to sounds or noises once they are deeper and comfortable where thy are within their minds.

Source by Doreen Cohanim

Music has been one of the key features of the entertainment industry. People have become so addicted to music that they can’t imagine their lives without it. Listening to music reduces the stress level and helps to calm an individual. It also rejuvenates and soothes one’s mind. Truly, music refreshes an individual and acts as a stress buster for the people whose lives have become monotonous due to the hectic schedule.

These days, music systems come with a variety of features and enhancements and are well equipped with proper bass, vibe and treble. They have a better sonic resolution. One can arrange their music tracks in their order of preference while listening. One can also take it as a disc jockey when arranging for a party. The karaoke is another important feature introduced in these systems. This feature shows a listener, lyrics of the song being played which increases the interest of a listener even more. Moreover, a listener can sing the song along with the same beats and rhythm.

Music industry is aware of the demands of listeners and so keeps on updating the music systems with new software. Sonos is the foremost digital music system that enables an individual to play music in all the rooms of the house.

Internet is another medium that makes music accessible to the people around the world. No matter if it is an old song that one wants to hear or a latest track all can be downloaded from the Internet. Computers are equipped with memory, software, sound card, processors, record and play features that can play the same track infinitely. One such software is named file-sharing program. This enables the internet user to browse a site and download the music in a digital format. Moreover, all the songs can be downloaded free of cost with best quality voice.

DVD players are another source of music. These players make use of digital video discs to store data and movies. Though priced quite reasonably, they have features that are parallel to high-valued models. They are portable and also have a video screen. It can be used for listening all different types of music like jazz, rock, soft and many others.

Thus, music is an important source of entertainment and can be listened anywhere through various sources available. The means of music systems vary and are distinctive in range, whether it is music system, Internet music or DVD players.

 

During the Renaissance period, the rich and more prosperous members of a town, city, or region often wore elaborate and highly-decorated clothing that was hand crafted from a variety of rich and expensive fabrics and finishes. In fact, the wealthier a family was the more ornate and expensive their Renaissance clothing was. Your attire was was one of the primary methods of indicating stature and wealth during the Renaissance era.

The history of Renaissance clothing is one of rich and ornate design. There are a number of elements that can help one to identify this period in history and the fashion of that time. One can still see the influence of this era in today’s fashion.

Where the men are concerned, one of the most important pieces of clothing worn was the codpiece. This was used to cover the area that is known as the fly in trousers. This piece was sometimes exaggerated so that it will become the center of attention. There were different fastenings that were used to keep this area closed.

Today it is a big part of heavy metal and pop rock bands. In these modern performances it is usually made of leather. Unlike the period from which it originated from, it is not used to accentuate this area as much, but to draw attention to the design itself. There are many male performers in other genres who have worn the codpiece as well.

For women, the corset became popular during this time period. It was used to create a slender figure and to fit the acceptable ideal of the time. There are some people who think that this was uncomfortable due to the myths that they have been told. But, in many ways it was useful, especially for those who have back problems.

Today there are many variations of the corset that are worn in wedding dresses and other types of formal wear. Female entertainers wear them as well on certain occasions. Corsets can also be found at costume parties. There are some women who wear the corset so that they can create a smaller waistline.

These are just two of the most important items in the history of Renaissance clothing. It was a period of extravagance and this is mostly seen by the rich who took advantage of the luxurious fabrics that were available to them. Today one can still see the influences of this time period in the fashion world.

The reason I love animals so much is that they give off an attitude of happiness, innocence and unconditional love to their people.  Our pets are just as happy being a part of our household as we are of having them with us.

But sometimes an animal comes into our life that is a bit “out there!”

For instance, the dog that has an irrational fear of rain and won’t for the life of him go outside to potty during a rain shower.  Or the cat who hides for hours when a friend comes over.  Or, how about the dog with attachment issues that destroys the house while you’re at work?  Any of these sound familiar?

My cat’s, Sammie and Max, love to hang out on our screened-in patio.  But whenever the garbage truck comes rolling in, they flee for their lives!

It might sound crazy to us, but whatever your animal’s fears or wacky behaviors may be, they are completely legitimate in their minds.

Using essential oils on your animals can really take the edge off of their anxiety, big time!

Because of an animal’s heightened senses, they respond very well to essential oils.  In the wild, animals eat specific plants to heal themselves.  In captivity (our homes), the plant kingdom is not readily available.  Using essential oils on your pet gives them access to the vast healing properties of nature.

The three best essential oils to calm your pets are:

Lavender

Roman Chamomile

Peace & Calming® (a blend from Young Living)

These essential oils can be used to support your animal with; fear of rain and thunderstorms, separation anxiety, hyperactivity, trauma/abuse, depression, Illness, trips to the vet’s office, grief/loss of another family pet and any other situation that causes great stress for your animal, such as garbage trucks!

When you apply essential oils to animals, always remember less is more as animals are very sensitive to essential oils.

Also, with animals, it’s best to dilute essential oils with a carrier oil such as organic olive oil.  I recommend one part essential oil to 1 part carrier oil for all animals EXCEPT cats. The dilution ratio for cats is 1 part essential oil to 10 parts carrier oil.

Use caution with cats!

Any of the essential oils listed in this article are safe for dogs and horses, however; cats are a different story! Cats are extremely sensitive to essential oils containing phenols, such as oregano and thyme. Cats can not effectively metabolize phenols because they lack an enzyme in their liver to digest the phenols. Avoid Peace & Calming® essential oil blend on your cat, as it does contain phenols. Lavender and Roman Chamomile essential oils ARE safe for cats.

How to apply essential oils on dogs, horses and cats:

For calming dogs:

Mix 1 drop Lavender, Roman Chamomile or Peace & Calming® essential oil with 1 drop carrier oil.  Rub this mixture on your dogs pads, ears or comb through their fur.  Apply any time you sense your dog is stressed.

For calming horses:

Mix 1 drop Lavender, Roman Chamomile or Peace & Calming® essential oil with 1 drop carrier oil. Rub this mixture on your horse’s muzzle, ears or cornet bands. Apply any time your horse is stressed.

For calming cats:

Mix 1 drop Lavender or Roman Chamomile essential oil with 10 drops carrier oil. Rub this mixture on your cat’s pads, ears or comb through their fur. Apply any time your cat is stressed.

By the way, the essential oils in this article are also good for easing your anxieties, too!  Dilution is not required on humans.  Just apply a drop or two on your wrists, shoulders or behind your ears.

And the next time you’re opening up a bottle of lavender essential oil, share some with your animal friends!  They’ll thank you!

© 2008 Christa McCourt

Meet the Chontaduro or Palm Fruit

What’s that?” I asked staring at the plum-sized fruit the woman peeled in her hand.

These are chontaduros from the coast.” “How would you like yours?

How can I have them?” I queried back.

You can have them with salt or honey.

Then give me two of each.

The middle-aged Black woman sat on the top stair leading into the strip mall. Her clothing was well worn, reflecting a hard life and lower stratus. She set to work straightaway. After peeling four of the fruits she cut them in half lengthwise to pry out the single black seed in the center using a small paring knife. Then she dipped the fruit into a small bowl of salt coating half of the fruit. Repeating the procedure with two more chontaduros plucked from a plastic basin full on her lap, she dropped these into a narrow plastic bag while drizzling a stream of honey first over one then another dropped into the bag on top of the first. A separate bag held the two salted ones. With the thick, tough skin peeled off, the lone seed removed and the fruit quartered, there is no waste. I preferred the salted ones.

A Little Known Culinary Treasure

Scientifically named Bactris gasipaes, the Chontaduro or Palm fruit as it is sometimes called, is common in many of the Pacific Ocean coastal regions of Colombia, Costa Rica, Panama, Peru, Venezuela and Ecuador. Varieties also grow in parts of the West Indies. Some of its many other names include Cachipay, Pejibaye, Pijuayo and Pupunja. The skin (epicarp) of the fruit can range in color from red to orange or yellow depending on the variety of the palm. It has a firm texture, slightly starchy taste and its pulp is dry and a bit stringy, but its popularity is extensive nonetheless. In Colombia, for example, it is used in dozens of recipes but is principally eaten boiled in salted water, peeled then dipped in salt or drizzled with honey. To date, the chontaduro has limited popularity outside its locally grown regions. This is beginning to change however, as its use in gourmet fare increases and its availability expands. The Palm fruit though, is a little known culinary treasure working its way up the exotic food rankings.

Cooking with Chontaduro

In sauces, soups, stews and baked delicacies though, the Chontaduro has no equal. The Palm fruit can also be used to make flour, jellies or pressed to release its high cholesterol content oil. Most people eat the fruit after its boiled in salted water, then peeled and dipped in salt, marmalade or honey. When the boiled fruit is peeled and seeded, it can be shredded, grated, ground or processed into a puree base, then used in sauces, crèmes or bases. A particular favorite is a cooked Palm fruit sauce poured over or glazed onto fish and seafood. Its unique flavor makes an interesting base for soups and stews. The pulp can be pickled, fermented, jellied or dried and ground for use in a broad range of additional applications. So if you’re looking to spice up your own recipes, try cooking with chontaduros for a unique flavor twist.

Learning the Basics When you attend vegetarian culinary schools, you learn about the basics of cooking a vegetarian meal. You will learn about making the food look appealing. You learn how to prepare some of the fancier vegan foods. The schools operate in a kitchen and a classroom. You spend all your time learning how to become the best chef. You will learn about the different seasonings and spices as well as how to use them with different vegetables.

The vegetarian culinary schools only select so many people. You cannot just enter the culinary schools vegetarian classes if you have had no prior cooking experience in most cases. Most schools require some basic knowledge of cooking even if it is not strictly vegetarian style. The vegan chef school is a great way to take a step up in some of the fancier dinning establishments. It is possible to work in a high-class country club or even for a government catering organization.

Once you start the class, you will see how easy it is to make a vegetarian meal and make it so tasty that no one will care if it is a vegetarian meal. This is quite important if you want to be a chef. You have to learn how to garnish the food to make it look appealing. Color is another part of learning. Culinary schools, vegetarian schools included teach you how to garnish with color to entice the palate. You learn everything you need to make so many different foods.

Graduating from Vegan Chef School Once you complete your degree, you will be able to find work almost anywhere a chef is needed. Many clubs and restaurants look for chefs right out of school because they are fresh and have some skills that some of the older chefs may not have. Vegetarian chef schools will guide you on how to approach the establishments and what is expected of you as a resume. You will not submit a paper resume, but you will make a scrumptious meal as your test before being considered for a position.

When you attend vegetarian culinary schools [http://www.vegetarian-culinary-schools.com/vegetarian-culinary-schools.html], you will learn so much about cooking with different types of foods. You will learn how to make a vegetarian lasagna that no one will ever guess is just a vegan dish. You will take pride in your work and know just how to make the perfect dinner or even a breakfast for anyone that enjoys the delights of vegetarian foods and even those that do not, will be delighted.