2010年11月1日星期一

partnership

An LLC is a relatively new form of business organization that has gained in popularity over the past ten years. LLC stands for Liamited Liability Company. An LLC is not structured like a partnership or a corporation. An LLC has members instead of shareholders. Unlike a sole proprietorship an LLC business is a legal entity separate from the owner(s). An LLC business has many tax and liability benefits that are not available with other business structures like a sole proprietorship, partnership, or corporation.


In a sole proprietorship or a partnership the business and the owner(s) are legally indivisible. With an LLC however,Most common wild flowers are also edible, if the business is going through a rocky stretch financially you are not held responsible for any debts and your personal assets are not at risk. Also you won’t have to carry any debts over to new ventures if your LLC business goes bankrupt.


With a corporation all money invested belongs to the corporation and if the corporation is sued it must use the collective invested money to pay any damages. An LLC works differently. All money invested in an LLC stays with the member who invested it. Individual members of an LLC can be sued where as a corporation can only be sued, not its individual members. If an LLC is sued only the negligent member is liable and only the money invested by that member can be used to pay damages.


An LLC offers the liability benefits of a corporation with the tax benefits of a sole proprietorship. A corporation’s business profits are taxed by most states and then taxed again by the federal government. The profits taken in the form of bonuses and dividends by board members are then taxed again as the personal income of those members. An LLC can bypass corporate taxes. The profits of the LLC can be passed though to the LLC members and be reported on their personal income tax return. Therefore the money is only taxed once instead of several times like with a corporation. An LLC pays one set of taxes as a group. Therefore it can deduct business expenses as a group. Most LLC find that it is more cost effective to pay taxes as a group than as an individual member.


Another great advantage of an LLC over a sole proprietorship is passing your business onto to heirs. A sole proprietorship is legally inseparable from you so when you pass away the company ceases to exist. It will be difficult for your family to obtain your life’s work without very sophisticated estate planning. It’s much easier for them to inherit an LLC structured business.


There are many great advantages to converting a sole proprietorship or partnership into an LLC. With an LLC liability is limited and an owner’s personally assets cannot be used to repay debts. With pass through taxation LLC members usually don’t have to pay taxes at a business level. LLC members can pass through any business income or loss to their personal income tax returns. An LLC offers more credibility when establishing business relationships with potential customers,Christian Louboutin Tall Boots, employees, vendors or new partners. Unlike a corporation an LLC has more freedom when organizing its business structure. An LLC has fewer restrictions than a corporation on ownership such as, who can own an LLC and how many owners the business can have.

Why moderation is key

Alcohol drinks can be pretty addicting, especially when you are partying with your friends. Let’s face it,These are all great ways to get your struggling writer practicing and laughing. Remember, as much as you are aware of the fact that alcohol may be negative for your health,buy UGG Roseberry Boots, you’re most likely to put down a couple of shots. What you would want to know is which kind of alcoholic drinks are healthier for you.


Healthier alcoholic drinks


The healthiest alcoholic drinks are red wine and several mixtures of spirits. Why is beer not included? That’s because of the high density of carbohydrates which beer contains. When you drink beer in large amounts, the body responds to the excess carbohydrates consumed by increasing insulin levels. This causes the excess carbohydrates and sugar in beer to be converted to fat for storage.


Many studies have shown that drinking 1-2 glasses of red wine a day is healthy for your body. The antioxidant resveratrol, which can be found in red wine, has been claimed to reduce cholesterol and prevent clots in the arteries. Although red wine has calories with no macronutrients in them, it has only about 80 calories per glass. These benefits prove that red wine is a healthier alcoholic drink than others.


Vodka, gin, rum and other spirits which are mixed with water, juice and soda are better for health when compared to most alcoholic drinks. Spirits ‘normally’ have no additional sugar added to them and have no carbohydrates. Remember when drinking spirits to ask for no additional sugar mixes. The excess sugar which you consume will turn into glucose which will store as fat when not used as fuel.


Although the amount of calories will end up moderately high when you mix spirits like vodka with coke, the total calories is actually lower than beer. The benefits of spirits may not seem to offer much but they are healthier than other alcoholic drinks.


With the amount of mixtures you can conjure up with spirits, you will not suffer from limitation of choice. Rather, most people suffer because of the excessive drinking they do. Alcoholic drinks are abused by many and some are even unaware of it. By abuse, I mean they drink in excess to the point in which it harms their health. So what constitutes as healthy and moderate?


Experience and experts have stated that 1-2 glasses of alcohol (less than 5 ounces) will have a mild benefit for the heart. Spirits should be consumed no more than 2 glasses (less than 2 ounces) a day. Drinking in excess will cause hangovers, heart problems, high blood pressure, stroke, liver problems and in serious cases, cardiac arrest.


In the end, moderation is the key. Do not drink excessively just because the drinks are considered healthy. Be smart and always drink in moderation! With that being said, I would personally suggest red wine and vodka mixed with sprite. They would be considered good choices the few times I would indulge. They provide good health benefits and have little calories, sugar and carbohydrates, and they are easily accessible to me.


When drinking for health benefits, moderation is important. You don’t have to be too particular when in social situations. It’s perfectly ok to drink a couple of beers and a little more than what is recommended once in a while. Just don’t be too addicted to alcohol and be disciplined the rest of the time.


Sources:



  • Alcohol use: Why moderation is key

  • The conversion of sugar to fat

  • Red wine, antioxidants and resveratrol: Good for your health?

starred David Niven. Phileas Fogg

What exactly is an adventure movie? It is usually a fast paced film which often leaves you breathless, or on the edge of your seat. Quite often, it involves a quest or a heroic figure fighting against the odds. Adventure movies in the 20’s and 30’s were frequently shown as serials. At the end of each segment, the hero would be in a death-defying situation. Would he survive? You had to wait until next week.


Adventure films give the audience highs and lows, but usually end on a high. One man (or woman) or a small group of people will be up against a more powerful foe. Will they win out? You see, that’s why you go to see an adventure movie.


Here is a list of five of the greatest Adventure Movies. As with any list of this type, the selections here are subjective.


The Adventures of Robin Hood (1938)


This is an adventure story that has been done several times. In fact a new version directed by Ridley Scott, and starring Russell Crowe as Robin, and Cate Blanchet as Marian is due to be released in 2010. However, the 1938 film starring Errol Flynn, and Olivia de Havilland remains one of the best ever filmed. It was also one of the first major studio films to be released in color. (Gone with the Wind, and the Wizard of Oz would be released in color the following year.) Most of us remember the age-old stories of the band of Merry Men who rob from the rich and give to the poor, from our childhood.


Around the World in 80 Days (1956)


This Michael Todd production of the classic novel by Jules Verne, starred David Niven. Phileas Fogg (Niven) makes what seems like a foolish bet at his Gentlemen’s Club. He wagers his entire fortune that he can travel around the world in 80 days. With his new servant Passepartout, (Cantiflas) Fogg sets out to win the wager. Many Hollywood legends had cameo appearances in this film including Marlene Dietrich, Buster Keaton, Red Skelton, Charles Boyer, and many others. The film won 5 Oscars including Best Cinematography,Exchange Value, and Best Picture of the Year.


National Treasure (2004)


Nicholas Cage stars as Benjamin Franklin Gates, a treasure hunter from a family of treasure hunters. Ben is on a quest to determine if our founding fathers left a clue to a hidden fortune on the back of the Declaration of Independence. Joining Ben are his best friend, Riley Poole, (Justin Bartha) and Abigail Chase. (Diane Kruger) Sean Bean plays a rival treasure hunter, who plans to steal the Declaration and find the treasure first. Harvey Keitel is the Federal Agent who is trying to stop both of them. The film also stars Jon Voigt, and Christopher Plummer as Ben’s father, and grandfather. A sequel, National Treasure 2: Book of Secrets was released in 2007. Another is planned for 2011.


Rob Roy (1995)


Liam Neeson, Jessica Lange,christian louboutin shoes wedding shoes, Tim Roth, and John Hurt star in this true story of Robert Roy McGregor, a Scottish Highlander who is attempting to better himself by purchasing cattle to raise and sell. He borrows money for this venture from The Duke of Montrose. (Hurt) When the money is stolen, he becomes something akin to a Scottish Robin Hood. This film has one of the finest sword fights in film history.


Raiders of the Lost Ark (1979)


Steven Spielberg directed one of the most famous adventure films of all time, creating the character of Indiana Jones. Jones has been portrayed by Harrison Ford in this film and its three sequels. Professor Henry “Indiana” Jones is an archeologist and a teacher who goes on a quest to find the Lost Ark of the Covenant. Rene Belloq, (Paul Freeman) an old rival who is attempting to find the Ark for the Nazis, opposes him. The film also starred Karen Allen, John Rhys Davies, and the late Denholm Elliott. Spectacular special effects and great chases make this one of the greatest adventure films.

In the scene where The Wicked Witch tries to steal Dorothy’

The Wizard of Oz has been a part of cinematic history from the moment it graced the big screen. The Wizard of Oz was a unique film for its time. The film didn’t have access to the computer generated special effects that so many film makers use today. But there was definitely something special about this film. Every film has interesting trivia and facts about the cast, crew and effects. Here are a few interesting tidbits about this classic film that you might not have known:



  • Actor Buddy Ebsen was initially cast to play the Tin Man. However, Ebsen suffered a severe allergic reaction to the silver make-up and was released from the movie.


  • Jack Haley replaced Ebsen as the Tin Man. Buddy Ebsen shot a substantial amount of scenes before he was released from the film. Ebsen’s vocals can still be heard in the song, “We’re off to see the Wizard”. Even though Ebsen left the film, his vocals for the song can also be heard on the movie’s soundtrack.


  • Margaret Hamilton was supposed to have more screen time as The Wicked Witch of the West. However, Hamilton was so convincing as an evil witch, that the directors decided to cut some of her scenes. The powers that be, felt that The Wicked Witch of the West was too ghoulish and scary for viewers.


  • The actors that played the munchkins in the The Wizard of Oz were paid $50 a week. Their work week consisted of 6 full days. Dorothy’s dog Toto received $125 per week.


  • The colored horses in Emerald City weren’t achieved with special effects or paint. The horses’ vibrant colors were due to Jell-O crystals. The horse scenes were filmed as quickly as possible in an effort to stop the horses from licking the Jell-O off of their skin.


  • In the scene where The Wicked Witch tries to steal Dorothy’s ruby red slippers,Christian Louboutin Boots sale, a spark of fire strikes her hand. Many viewers didn’t realize that the flame was not actually fire. Even though the spark looked like fire, it was actually dark apple juice. The producers rigged Dorothy’s shoes to spew apple juice when the witch touched them. The scene was then sped up in order to create a fire illusion.


  • As The Wicked Witch of the West,To a certain extent, Margaret Hamilton had to wear a thick layer of green make-up. The Wicked Witch would often disappear in a cloud of smoke. Hamilton was injured on the set, when her make-up heated up during one of the vanishing scenes. As a result of this incident, Margaret Hamilton suffered third-degree burns to her face and hands.


  • Judy Garland was 16 years old when she played Dorothy in The Wizard of Oz. Since Dorothy is supposed to be a child, Garland had to alter her appearance. The role required Garland to wear a tight corset throughout the entire movie. The corset made Garland appear as though she was flat-chested.


  • Bert Lahr’s played the role of the Cowardly Lion. The Cowardly Lion’s costume weighed over 50 pounds. Lahr’s costume was so hot and heavy, that the studio’s doors had to be left open periodically. Jack Haley’s Tin Man costume was stiff and uncomfortable. Haley couldn’t sit down in between breaks like the rest of the cast. While the cast sat comfortably, Haley would prop himself up against a board. Margaret Hamilton had to eat sandwiches wrapped in wax paper. The wax paper was used to protect both her food and her make-up.


There’s always a story behind certain aspects of a movie. Discovering the history of a film, gives viewers a better understanding of how and why it was brought to life. These tidbits don’t explain all of The Wizard of Oz’s secrets. Some secrets are better left unsaid

Hands-Free Egg Shell Removal

Students in the 8th grade are at a good age to use science projects when teaching. Science projects for 8th graders are a great way for the students to grasp a first hand knowledge of science. Including fun science projects in the classroom is an excellent technique to use because students get to interact with science. There are many good science experiments for 8th graders that can be used in the classroom. Here are a few science project ideas for 8th graders.


Wind Tunnel


Good science projects for 8th graders can include making a wind tunnel. Allowing students to create a wind tunnel is a fun experiment that can be conducted in the classroom. This project requires simple supplies and can easily be done in a school day. The wind tunnel project allows students to create their own wind tunnel to experiment with different wind currents. They can use this experiment to see how airplanes fly off of currents. This project is a great way for students to understand the concept of wind currents.


Hands-Free Egg Shell Removal


Other fun science projects can include learning about the acidity of certain chemicals. This project involves removing an egg shell without the use of hands. Students will have fun with the egg shell science project by learning about the strength of certain chemicals. The students will have to experiment with different acidity levels to see which are strong enough to remove an egg shell. The chemicals students use for this experiment can come right out of the kitchen. Good acidic liquids to use are lemon juice, soda, and vinegar.


Permanent Marker Experiment


Science projects for eight graders can also include a fun experiment using permanent markers. For this project, students will get to test different home chemicals and kitchen ingredients to see which ones can remove permanent marker stains from different surfaces. The permanent marker experiment is a fun science project for students to do. This project requires simple materials and can easily be completed in one school day.


Bottle Rockets


Creating bottle rockets is a fun and exciting science project for eight graders to participate in. This project is sure to capture their attention. The bottle rocket experiment is a great way to recycle products as well. This project helps students understand air pressure and the effects of air pressure. There are very few materials needed for this fun science project. When pressure is put on a plastic bottle,employees of the former are much better looking than the latter.,discount christian Louboutin Tall Boots, the lid will eventually pop off. Eight grade students love participating in projects like this. It is a very fun project for them to get a first hand experience about air pressure.


These science project ideas for 8th graders are both fun and educational. Students often learn and understand information about science better when they see it visually in action. Science projects are a sure way to help students learn the basics of science. When students participate in science projects, they also interact with other classmates. This helps their social skills. If presentations are required for a science project, students can gain confidence talking in front of large groups of people.