How to file for the Health Care Tax Credit | Small Business ...

How to file for the Health Care Tax Credit

If your business pays a portion of your employee?s heath care insurance, ask your tax preparer about claiming this hidden credit.

A tax credit is an actual refund of the tax dollars you pay to the federal government, and can go a long way in helping your business mitigate the cost of providing health care coverage.

Two ?qualifiers

• The employer must cover at least 50% of the health care coverage for each employee
• Business ?must have less than 25 full-time equivalent employees (FTEs) with an average wages of less than $50,000 per year. What constitutes a full-time equivalent employee? Basically, two half-time workers count as one full-timer. For example, 20 half-time employees are equivalent to 10 full-time workers. This makes the number of FTEs 10 not 20

Furthermore, if your firm has total wages of $200,000 (excluding owner compensation) and has 10 FTEs, to figure average wages you divide $200,000 by 10 (the number of FTEs). The result is your average wage of $20,000.

Also, the amount of the credit you receive works on a sliding scale?the smaller the business, the bigger the credit. So, if you have more than 10 FTEs or if the average wage is more than $25,000, the amount of the credit you receive will be less.

There are several online calculators that can help you. Visit the National Federation of Independent Business? credit calculator to see what you?d get.

To take the credit, you must use: Form 8941, Credit for Small Employer Health Insurance Premiums. The calculated credit amount is transferred to: Form 3800 line-h, Small employer health insurance premiums.

There?s one final item to consider! Most businesses in Florida are typically flow-through entities, such as S-corporations or Partnerships. The tax credit is allocated to each shareholder based on their percent of ownership. It?s reported on Line 13 of the K-1 and is incorporated into the individual?s personal tax return as a tax credit or reduction in income taxes.

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ALLIANZ SECURITY Business: ten Beneficial Tips To search out ...

In this particular post, the workforce here at Allianz Security NYC shares tips on how to get started out when attempting to find
security guard schooling in NYC.

Do you want to train to become a security guard in NYC? There are numerous points which you will probably really need to know before you get going with your quest to become a security guard from the premier metropolitan space from the Us. You will discover a number of polices for security guard licensing within the state of The big apple as you will discover in other states as well and you simply will require to observe these laws to have the ability to receive your license in NYC.

Allianz Security NYC Suggestion # 1: Identify Coaching Centers.
The primary thing you?ll want to do on the quest to be a security guard in NYC is usually to track down a coaching center that you?ll be able to coach at. There are many different possibilities in regards to this. Some community schools give security systems of study that will have the opportunity to consider you by means of the method of instruction and also obtain your license usually. Other personal institutions or teaching centers might not provide a state accredited exam and you also could have for getting it somewhere else.

Allianz Security Business Tip # 2: Determine Around the Schooling You Need.
You will need to decide about the training which you will need to obtain. The state of Ny has different legal guidelines to the needs for security guard training in Ny, for instance; if you are an at present serving police officer you don?t have to acquire licensing while for anyone who is not in services you will need to have it.

Allianz Security NYC Hint # 3: Get started Your Coaching.
At the time you have positioned a coaching facility and also you have found the right licensing to your requires you?ll have the option to start teaching. Your training will more than probably encompass the security component as well as physical training factor and how you can bargain with different types of cases that will come up within the work.

Allianz Security Firm Idea # 4: Acquire Your License to become a Security Guard in NYC.
At the time you have completed your instruction you happen to be not accomplished. You need to get hold of a license to become a security guard in NYC and follow the rigorous needs in Ny to be a security guard. It might be straightforward in certain sites that provide education and licensing, but some areas do not so you will need to go to get the license on your possess.

Allianz Security NYC Suggestion # 5: NYC Permitted Licensing Centers.
You need to obtain the state license from an accredited screening facility of you?ve absent to a non-public establishment for your instruction likelihood is you may really have to go to an outdoors testing facility. You will need to be certain that equally the training facility and the testing center are accredited because of the state of The big apple.

Allianz Security Corporation Hint # 6: Commence Your Work Search.
You need to commence your career research to be a security guard in NYC. There are numerous choices to take into consideration and you also may would like to opt for one that suites your preferences with shell out and security as some can be extra unsafe than many others, but spend far better.

Allianz Security NYC Hint # 7: Choosing the Suitable Position in your case.
There are lots of items to consider when trying to find a position for a security off, but one is your security, absolutely sure it is the position you signed up for, but some positions can be much more dangerous than other individuals.

Allianz Security Corporation Hint # 8: Discover a Task That Suite Your Techniques.
Chances are you?ll have educated to get an unique duty, to be a security officer, but some positions could call for you to get other talents for the position also to complete selected chores. You will need to think about your more expertise, like dealing with dangerous elements or familiarity with particular industrial products when making use of for any job for a security officer in NYC.

Allianz Security NYC Tip # 9: Slim Down Your Options.
When you have adopted the previously techniques chances are you?ll have a number of alternatives for work provides. You should consider the top position that fits your profile and slim your solutions down the as several as possible the fir you and your demands.

Allianz Security Business Suggestion # ten: Commence Your Career as a Security Guard in NYC.
Now that you?ve got narrowed the options down it?s time to start get the job done. You?ll have the option to meet the issues of the security guard in NYC. We hope which the strategies, suggestion, and suggestions that the team at Allianz Security NYC empowers you.

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ALLIANZ SECURITY COMPANY

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PostHeaderIcon REFRESHING HOME DESIGN WITH NEW LOOKS

If you are planning to get a new and refreshing look for your house decoration than you should read this article for sure. This will help you in understanding new and latest techniques and ideas that can make your work easy and you will get new style for your home.

There are thousands of new home designs from which you can select according to your budget and your home. You can do minor touch ups in your house or you can also make huge changes or can also renovate it again. Total remodeling or interior designing can be easily done if you can make correct decision at right time.

If you have nice budget you can feel your house with nice decoration without thinking about expenses and you can freely make your home according to your taste. You can add outdoor rooms, nice big living rooms with expensive flooring giving it a glossy and shining appearance. You can add garden and swimming pool in your home with all facilities and you can put sliding doors so that you can close it whenever you want. You can choose matching tiles and wall colors according to your home design so that everything will suit and complement each other.

If you have lots of space in your house, you can add comfort and elegance in it by adding some comfy and easy chairs and sofa in it or installing luxury times so that it is give a classy look to your interior as well as its exterior. Nothing but a fine touch can help you to make your home really beautiful.

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Popular winner in Cannes, U.S. films the big losers

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Obama on the defensive on government spending, debt

WASHINGTON, D.C. -- Government spending and debt are emerging as a campaign tug-of-war, with Mitt Romney blaming President Barack Obama for a "prairie fire of debt" and Obama calling the charge a "cow pie of distortion." House Speaker John Boehner is talking about a debt ceiling that is still more than eight months away.

What gives? In a word, polling.

The American public is growing increasingly distressed about government spending and high budgets. The issue now ranks as high on the worry scale as lack of jobs. And it worked well for Republicans in 2010, who galvanized voters with ads and flyers that drew attention to government red ink and took back control of the U.S. House after four years of Democratic rule.

Republicans are looking for that magic again.

Romney has maintained a drumbeat of criticism over Obama's handling of federal spending and the national debt in recent weeks, forcing the president on the defensive on an issue where public opinion is stacked against him.

In Iowa earlier this month, Romney said a "prairie fire of debt" was sweeping across the nation, threatening the country's future. He accused Obama of inflating the debt that he had pledged to reduce and ballooning the federal budget deficit with the 2009 economic stimulus and 2010 health care bill after saying he would cut it sharply.

Obama, in campaign events in Colorado, California and Iowa this week, argued that federal spending had slowed to rates not seen in decades after he inherited a $1 trillion large debt and later pushed for $2 trillion in spending cuts. The president pointed to Romney's tax proposal, saying it would give millionaires tax cuts at the expense of the debt.

Obama called Romney's claims a "cow pie of distortion" and would saddle the debt with $5 trillion in new tax cuts, likening it to trying to put out "a prairie fire with some gasoline."

"What happens is, the Republicans run up the tab, and then we're sitting there and they've left the restaurant," Obama said at a campaign event in Des Moines. "And then they point and (say), 'Why did you order all those steaks and martinis?"'

Obama's defensive crouch on debt and spending reflect a hard reality: Polls consistently show voters, including sought-after independents, placing more trust in Romney to handle the massive debt.

The nation's economy remains a focal point for voters but many remain concerned that years of heavy federal spending on guns and butter could leave the U.S. in a similar position as Greece and other European nations grappling with massive debt.

A Gallup/USA Today poll conducted May 10-13 found that overall, 82 percent of Americans called the "federal budget deficit and debt" extremely or very important, a level of interest comparable to unemployment. The same poll found Romney with a broad advantage on handling the budget deficit and debt, with 54 percent saying he would do a better job handling it compared with 39 percent who chose Obama.

The results mirrored an April Washington Post/ABC News poll, which found 51 percent of Americans sided with Romney on handling the federal budget deficit, compared with 38 percent for Obama. Among independents, 60 percent preferred Romney while 29 percent thought Obama would do a better job handling it.

The White House has tried to respond. Traveling to Colorado Springs, Colo., White House press secretary Jay Carney cited an analysis by MarketWatch that said spending under Obama had grown more slowly than any president since Dwight Eisenhower.

A few hours later, Obama picked up on the piece, telling donors in Denver that his work to pay down the federal debt in a "balanced and responsible" way was "starting to appear in places - real liberal outlets like The Wall Street Journal - since I've been president, federal spending has risen at the lowest pace in nearly 60 years." MarketWatch is published by Dow Jones & Co., which also publishes The Wall Street Journal.

Yet, Obama's budget stewardship is open to interpretation. The debt now stands at $15.7 trillion, compared to $10.6 trillion on his inauguration day. On a dollar basis, that's the biggest ever jump in the debt. How much the debt has grown can also be measures as a percentage of what he inherited. By that measure, the debt has increased by half during the three-and-a-half year Obama administration. During President Ronald Reagan's eight-year administration, the debt nearly tripled, from about $910 billion to more than $2.6 trillion.

Still, much of the increase during Obama's tenure has been a consequence of the recession. In a poor economy, government spending increases automatically because more Americans become eligible for food stamps, unemployment assistance and Medicaid. Also, a poor economy leads to unemployment which cuts into tax revenue. As a result, deficits are inevitable as more money goes out and less comes in.

To be sure, Obama pushed through a stimulus package that cost more than $800 billion and he and President George Bush both approved spending of the $700 billion bank bailout in 2008 and 2009. But those costs are not recurrent.

"It's important to understand the reason why the debt went up by so much," said Robert Bixby of the budget watchdog group The Concord Coalition. "We certainly do have a very serious long-term debt problem in the country. We have an underlying structural imbalance between what we are promising, mostly in entitlement benefits, and what we're willing to pay for in taxes. But in the short-term there are a lot of factors that are pushing the debt up that aren't related to fiscal policy."

Add to the mix Boehner, who has said when Congress is asked to raise the nation's borrowing cap after the election, he will insist on spending cuts to offset the increase. Democratic leaders call it an irresponsible course of action, noting that the gridlock over the debt ceiling last year caused a downgrading of the U.S. government's credit rating.

All of this is aimed at unaligned, independent voters.

In turning attention to debt, Republicans are tapping a winning issue they deployed in congressional races two years ago. In October of 2010, Republican pollster Wes Anderson said, congressional campaigns shifted "away from jobs and economy to government taking us over the cliff." The emphasis proved to be a success at the ballot box.

These days, the economy remains the preeminent issue in voters' minds, but Anderson says middle-of-the-road votes are the targets of the big government message.

"The middle is angry about where we are at and they really see two villains on this stage, this play has two antagonists. Both of them are big," said Anderson, who is working on congressional and statewide political campaigns in several states that are presidential battlegrounds. "One is big business, big Wall Street, big insurance, big oil, just big, abusing the middle class, abusing small businesses, abusing the taxpayer. The other is big government - big government wildly running up massive deficits and debt which abuse the taxpayer, the middle class and small business."

Independent voters, he said, "hold both of those central tenets to be true."

---

Associated Press Deputy Polling Director Jennifer Agiesta contributed to this report.

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Search Twitter from Google Chrome?s omnibox with SocialBro

Search Twitter users from Google Chrome's address bar

An update to SocialBro?s Chrome app today means that Google Chrome users can now use the browser?s address bar (omnibox) to search people on Twitter.

SocialBro cite ?the coming changes Twitter will make in its API? as a catalyst for releasing this update. After updating, Chrome users simply write SocialBro in its address bar followed by a space, and then their search term. This opens the search within SocialBro, along with the usual account data and management tools. It?s a simple feature but it?s great for quickly getting data about specific Twitter accounts.

SocialBro has been one of our favourite Twitter analytics and management tools ever since we were invited to try it in private beta almost a year ago. It was originally released as an Adobe AIR application last summer, with the team releasing a concurrent Chrome app that October.

Mozilla introduced a similar Twitter search feature to its Firefox browser last November, although with SocialBro, their focus is on data rather than simply facilitating a user?s path to Twitter.

About the author

Darren McCarra is co-editor of The Sociable. He has a keen interest in photography, all things mobile, and writing about technology and social media. You can follow him on Twitter, Facebook and, to a lesser extent, Google+.

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Africa: Hands Off Africa Event in London

Hands Off Somalia blog announces hand Hands off Africa! meeting: ?Join us at 2pm on Saturday 16 June at the Horn of Africa Community Group centre to listen to speakers discuss the recent new scramble for African resources by Britain and its imperialist allies in Europe and around the world.?

Read the original article...

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Rattlesnake bites kid near Lake Mary church

A child was bitten Friday by a rattlesnake in Lake Mary near Holy Cross Lutheran Church, according to Lake Mary police.

The unidentified 9-year-old had just arrived at the church with his mother at about 12:45 p.m. to pick up a sibling when he reached into a patch of grass and was bitten on a finger, said Officer Zach Hudson.

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The Volkswagen Golf GTI goes topless

22 May 2012 | Car News, Volkswagen | 21 views

?

For all those enthusiasts who wondered what ever happened to the idea of a Golf Cabrio, the officials at Volkswagen have?a little surprise up their sleeve. For the first time since the first generation, Volksvagen?presented the first videos as well as a bunch of new photos of a red, topless and steamy?Volkswagen Golf GTI.

To feed that lust a little further, officials say the GTI Cabriolet features?an electricaly powered fabric roof that can be open or close in ~9.5 seconds at speeds of up to 30km/h.

Under the hood the GTI has a 2.0-litre turbocharged four-cylinder engine that generates 210 HP (155 kW ) and 280 NM of torque which will be connected to a six-speed manual or optional six-speed dual-clutch DSG gearbox.?It will be a little slower than the ?roofed? version so accelerating from 0 to 100km/h will be in ~7.3 seconds with a top speed of 237km/h. Fuel consumption will be somewhere around 7.6l/km while CO2 emissions 180g/km.

The return of the topless Volkswagen GTI marks the final variant of the sixth generation Golf ?( before the new model arrives next year ) and the first available models will arrive in dealerships in June.

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Sprint says thank you, gives patient subs free EVO 4G LTE cases

Waiting for the EVO 4G LTE to ship turned out to be much less of an exercise in Godot-like interminability than many subscribers once thought. That handset's now firmly in the hands of pre-order customers and to thank them for their (presumed) patience, Sprint's bundling a thank you gift with every parcel. As shown above, that make-good comes in the form of a smartphone case -- a Superman-colored one at that -- although we would've much preferred an extended battery. See, folks? You stand by your carrier and you get rewarded. That two-year contract had to be good for something.

Sprint says thank you, gives patient subs free EVO 4G LTE cases originally appeared on Engadget on Sat, 26 May 2012 16:01:00 EDT. Please see our terms for use of feeds.

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Video: Euro Zone Worries Continue

The crisis in Europe has cast a shadow over the markets once again, with Jared Levy, Zacks Investment Research; Dan Greenhaus, BTIG; and Brett Arends, Wall Street Journal.

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RIM Prepares to Cut 2,000 More Jobs as it Tries to Stay Afloat

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BC SHORT MARRIAGE FAMILY ASSET REAPPORTIONMENT OF ...

A recent Vancouver BC family asset division ?and matrimonial property reapportionment case called McIntyre points out how the court divides property in a short marriage under the Family Relations Act. Our new Family Law Act coming in 2013 will focus on sharing the gain only in assets brought into marriage or a common law relationship. ?As top rated lawyers?with offices across Bc in Vancouver, Kelowna, Surrey and Fort St John and Dawson Creek are very familiar with effective strategies to be employed upon marriage breakdown. Call us toll free at 1-877-602-9900 or contact us now 24/7.

In this 5.5 year marriage case where the husband was the primary breadwinner and where he had used inherited monies to purchase assets the court felt the normal rule of equal division of family assets based on the concept that homemaking and breadwinning are of equal value was found not to have applied. As such the husband received for more than half of the assets at the end of this short term relationship. The concept often applied to short marriages is that there should not be a significant monetary windfall to either spouse arising from a short marriage.

[1]???????????? This is a family law proceeding in which the contested issues are financial.? The parties were married for approximately five and a half years, and lived together for about a year prior to marriage.? Both parties were around age 40 when they got together.? Although they are divorced, I will refer to the parties as the husband and the wife.

[2]???????????? The appellant wife came into the union with financial difficulties and the respondent husband took steps to ameliorate those difficulties.? It is fair to say that the husband was in a much more financially productive situation than the wife for most of the duration of the union.? Fortunately, the wife was able to secure a position with the husband?s employer during the latter portion of their years together and, although she was not earning at the level of the husband, she could anticipate steady employment at a reasonable level of remuneration.? Around the time the parties separated in the spring of 2009, the husband had an earnings level in the $90,000 range and the wife had an earnings level in the $40,000 range.

[3]???????????? During the marriage, the wife performed most household duties and helped renovate the family home.? She also assisted with some work on the premises of her mother-in-law.? She was not earning significant sums during most years of the marriage.? However, the income that she did earn was deposited into a joint account, which was topped up by the husband as needed to finance household expenses.? Near the end of the union, both parties began to deposit 80% of their earnings into the joint account, and mortgage payments began to be made using these funds.? Not long before the parties separated, the husband received an inheritance that allowed him to pay off the debts secured against the condominium property in which the parties resided.

[4]???????????? The husband was very much the financial engine of the union until the last year or two before the separation occurred.? Counsel for the appellant submits that this circumstance was given undue weight by the trial judge in his orders relating to the division of family property.? Counsel for the respondent submits that the judge was simply taking a realistic view of the financial history of the relationship, and says the discretionary orders of the judge ought to be given due deference by this Court.? Counsel for the respondent refers to the following passage from the recent case of Karisik v. Chow, 2010 BCCA 548, 12 B.C.L.R. (5th) 107:

[51]????? The exercise of a trial judge?s discretion in making an order for reapportionment under s.?65(1) of the [Family Relations Act, R.S.B.C. 1996, c.?128] is entitled to considerable deference, absent a demonstrated material error, a serious misapprehension of the evidence, or an error of law: Hickey v. Hickey, [1999] 2 S.C.R. 518 at para.?12. As was stated in [Elsom v. Elsom, [1989] 1 S.C.R. 1367] at 1374-75:

Courts of Appeal should be highly reluctant to interfere with the exercise of a trial judge?s discretion. It is he who has the advantage of hearing the parties and is in the best position to weigh the equities of a case. The principle of non-interference has been emphasized by this court in a number of cases concerning the division of family property.

?

? an appellant court will be justified in intervening in a trial judge?s exercise of his discretion only if the trial judge misdirects himself or if his decision is so clearly wrong as to amount to an injustice.

5]???????????? The largest asset to be assessed and divided was the family home.? When the parties got together, the respondent?s condominium had a value of around $140,000, although it seems the net value of the asset after accounting for debt was about $75,000.? At the trial date the property was valued at $325,000, debt free.? The judge made the following disposition concerning this asset:

[55]????? The defendant is entitled to reapportionment under s.?65(1)(a)(c)(d) and (f) of the Family Relations Act. He may not have acquired the home itself through inheritance but he did acquire full equity in the home through use of his inheritance monies to pay off the encumbrances.

[56]????? The plaintiff does have some need to become and remain economically independent and self-sufficient as set out in s.?65(1)(f) because she really has little by way of assets and only her employment income to fall back on.

[57]????? In my view an appropriate reapportionment of the matrimonial home would be 80% of its increase in value during marriage to the defendant and 20% to the plaintiff. That would oblige the defendant to buy out the plaintiff?s 20% interest in the increase for an amount of $36,800, being 20% of the difference between its present value of $325,000 and its assessed value as of July 1, 2003 of $141,000.

[6]???????????? Counsel for the appellant submits the judge erred in his disposition of this asset in two respects.? First, it is asserted that the judge erred in considering only the increase in value of the family home during the marriage.? Even if this approach was not in error, it is submitted that the judge got the numbers wrong by failing to consider the net value of the condominium at the outset of the union, which would result in a larger appreciation figure.? Counsel also contends that an equal division of the property should have been ordered.

[7]???????????? The parties? union was comparatively short, and the property was debt free at the time of separation as a result of the husband?s use of his inheritance money to pay off the debts secured against the property.? Having regard to all the circumstances related to this property, I consider we should give proper deference to the decision of the trial judge to order an unequal division.? That said, however, I consider the judge did err by not considering the entire value of the property as the baseline for division, and not just the increase in value. ?I consider he ought to have awarded a larger sum to the wife, namely 20% of $325,000.? Counsel can work out the numbers, but the sum due to the wife ought to be fixed at something in the range of $65,000 as opposed to the $36,800 ordered by the judge.

[8]???????????? When the parties got together, the husband had two RRSP plans, one which was referred to as a locked-in plan from previous employment, as well as a self-administered plan.? Some gains occurred in both plans over the course of the union.? For some reason, the judge did not treat the locked-in plan as a family asset, a result counsel for the respondent rightly concedes is not sustainable on the authorities.? As to the self-directed RRSP, counsel for the appellant submits that the judge selected the wrong date for valuation of the plan, which should have been valued as of the date of trial: see Blackett v. Blackett (1989), 40 B.C.L.R. (2d) 99, 63 D.L.R. (4th) 18 (B.C.C.A.).

[12]???????? In an ideal world, this issue should perhaps be remitted for the consideration of the trial court.? However, I consider this course of action would impose undue cost burdens on the parties.? In my view, the state of the record permits us to assess what should now be done with respect to this asset.? The respondent, referring to Kordysz v. Kordysz, [1999] B.C.J. No.?360, affirmed by this Court in 2001 BCCA 355, submits that, considering the comparatively short duration of the parties? relationship and the fact that the RRSP was accumulated entirely before the marriage, this asset should be wholly reapportioned to the respondent.? Having regard to the history of accumulation of the locked-in RRSP, I consider it would be appropriate to order that the wife should receive one quarter of the amount of the appreciation of this asset during the marriage to the date of trial.

In the end result the husband received the lion?s share of the assets he had either brought into the marriage or contributed to through an inheritance. This approach is consistent with the concept that if the parties work together to acquire assets in either a short or long marriage they will be likely shared equally subject to the factors for reapportionment but that when it can be shown the concept of equal contribution of effort has not occurred whether by one party bringing a significant amount of assets into the marriage or receiving a gift or inheritance to them alone during the marriage reapportionment may well occur. The new laws coming into ?effect shortly will seek to exclude the value of assets brought into a relationship or received by one party to gift or inheritance and share only the gain. ? Given this change in the law coming in the next year is expected that the test to depart from an equal division of the gain ?will be harder given the new test of ?significantly unfair?. ?different strategies will apply for spouses in considering whether the current legislation or new legislation favours them more. You owe it to yourself to contact us to find out what your rights are. Call ?Us toll-free across British Columbia 1-877-602-9900.

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Whose Islands are they? South Korea tries branding in its dispute with Japan

Japan and Korea have long sparred over the Takeshima/Dokdo islets. The latest bid to promote Korea's claim: Napa Valley wine labels.

By Bryan Kay,?Correspondent / May 24, 2012

Dokdo island, also known as Takeshima in Japanese, east of Seoul, is seen in this August 2011 file photo.

Lee Sang-hak/Yonhap/Reuters/File

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When it comes to some disputed islets located in the Sea of Japan, South Korea is not shy about making its claim.

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Though the Japanese refer to island group as Takeshima and remain in a bitter dispute over the issue, ?Koreans are adamant that Dokdo is Korean sovereign territory ? and they are very committed to letting the rest of the world know.

The latest ploy: a Napa Valley wine produced by Korean-American dentist Ahn Jae-hyun at his Dokdo Winery that uses the island post code as its moniker.

Illustrating the fervor with which such attempts to garner attention for Korea?s sovereign claims over the outcrop, when the wine debuted on the Korean market the local distributor pledged to donate all proceeds to nonprofit groups promoting Korean sovereign claims in other countries. ?

While both Korea and Japan point to historical documents to back up their respective claims, South Korea has occupied Dokdo/Takeshima for more than half a century. And it remains a key rallying symbol for lingering resentment over Japan's colonial occupation of the then unified Korean Peninsula in the first half of the 20th century.

Previous efforts to highlight Korea?s territorial claims to Dokdo/Takeshima range from what some observers view as the practical to the more extreme.

In 2010, the Korean singer Kim Jang-hoon was behind a months-long video advertisement in New York's Times Square that not only specifically proclaimed Dokdo as Korean territory but also made sure to refer to the sea in which they are located the East Sea, as opposed to the Sea of Japan.

In recent years, a series of ads taken out in major American newspapers announced a near identical message. The latest, placed as a full-page ad in The New York Times in March by Dokdo campaigner Seo Kyoung-duk and South Korean e-commerce firm Gmarket displayed the national flags of four countries ? including the South Korean Taegukgi ? alongside the names of four islands related to each.

In the case of the other three countries, a line connects each island with the relevant national flag ? except that of South Korea and Dokdo. Readers were encouraged to connect the two, the implication being that Dokdo is Korean territory. Japan protested the ad.?

In 2008, the president of the Korean Dry Cleaners Association in the US produced plastic bags emblazoned with a picture and a map of the disputed island along with the English slogans ?Dokdo Island is Korean territory? and ?The Japanese government must acknowledge this fact,? which were taken up by about 100 Korean dry cleaners in New York.?

And the Korea Times, a leading South Korean English-language newspaper, has for several years run an international Dokdo-themed essay competition in conjunction with the Seoul-based Northeast Asian History Foundation that invariably challenges entrants to tip their hat toward Korea?s claims to the outcrop. The winner receives a $1,270 cash prize.

Still, despite the stated intentions of Dokdo wine producer Ahn and others like him, his website gently hints at what could be seen as the futility of the territorial dispute.

Without any apparent irony, it states: ?For as long as we can remember, there has been much controversy over the island and the ownership of it. Instead of appreciating the beauty of Dokdo, the world has been too busy fighting over it.?

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Sales Representative / Account Manager / Customer Service ...

?

Basic Job Info

?

Location

US-CA-Diamond Bar

?

Experience Required

At least 1 year(s)

?

Degree Required

High School

?

Other Compensation

commission

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Employment Type

Full-Time/Part-Time

?

Relocation Covered

False

Job Description

If you are a confident and highly motivated individual looking for a great sales opportunity with uncapped earning and growth potential, join our Sales team at Central Payment! We are seeking energetic and entrepreneurial Outside Sales Reps to market our credit card processing services, social media tools, mobile marketing solutions and loyalty rewards programs to businesses across the country. You must also provide excellent customer service to your client accounts.

JOB RESPONSIBILITIES

As an Outside Sales Rep with Central Payment, you will identify customer needs in terms of merchant services, social media and mobile marketing and suggest Central Payment solutions that best meet their business needs. You will also conduct periodic customer service and quality assurance visits with your merchant clients to maintain strong working relationships and grow sales accounts.

Additional responsibilities of the Outside Sales Rep include:

• Explaining Central Payment?s bundled credit card processing and social media/mobile marketing services in simple, effective and persuasive terms
• Developing and maintaining strong business relationships with business owners in your area, starting with small to medium-size businesses and working your way up to larger businesses
• Collaborating with your Sales Director to prepare and present competitive sales proposals
• Providing first-time customers with a free new programmed credit card terminal and helping to reprogram existing terminals
• Working closely with Central Payment colleagues in Customer Service, Underwriting, Technical Support, Web Development and other departments to meet your sales goals

Job Requirements

As an Outside Sales Rep with Central Payment, you must possess exceptional communication, listening and presentation skills as well as a positive attitude. As an independent contractor, you must be driven to succeed and be able to work independently to build your book of business. You must be diligent, charismatic, innovative and customer-service oriented. As a representative of Central Payment, you must project a professional appearance and demeanor to inspire confidence in your customers.

Additional requirements of the Outside Sales Rep include:

• High school degree required; college degree or some college a plus
• Ability to pass a background check
• Basic computer literacy
• Bilingual skills preferred
• Reliable transportation a plus
• Experience with sales, business development, managing customer relations and/or companies such as Avon, Mary Kay, Vector/Cutco, etc. a plus

?

BENEFITS

At Central Payment, we offer limitless opportunities and growth potential to all dedicated and motivated Outside Sales Reps. We provide extensive support and comprehensive training so our Outside Sales Reps can hit the ground running and continue to succeed. Our unique bundled marketing and merchant services business gives Outside Sales Reps an edge in the field that competitor vendors lack.

Additional benefits for the Outside Sales Rep include:

• Uncapped earnings with upfront cash incentives and long-term residual income based on merchants? processing volume
• Multiple awards, honors and contests throughout the year
• Welcome kit including business cards and product/service information
• Phenomenal professional training and support through online tools and one-on-one live conference calls 4-5 times per week
• Flexible hours so you can set your own schedule
• Professional marketing literature, business cards and sales notebooks provided
• No out of pocket expenses payable to Central Payment
• Superior online management tools including a virtual office environment for client account management
• Recession-proof growing industry

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What do our employees think of working for Central Payment?

???CP is one of the best companies I've ever worked for!"?

?Every member and department is phenomenal - they'll listen and help."

?It?s never boring and always a challenge - every business owner is different."

??You?re starting your own business without any upfront money to do it."

?Central Payment is innovative ? always bringing new stuff to the table."

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For more information about who we are and what we do, please visit our website. We look forward to hearing from you!

Careers.org gives you access to over a million jobs and career opportunities across the US including in Diamond Bar. Find your perfect job and apply directly through a simply online application process

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Samsung Galaxy Note ICS update now pushing out in India

If you're rocking a Samsung Galaxy Note in India, then there should be an Ice Cream Sandwich flavored treat waiting for you. The 319MB update is available both through the Kies desktop software, and also OTA. To check for the OTA, head on over to Settings > About Phone > Software Updates. 

As we found out right from our first hands on with the US version, on the face of it things won't look much different post-update. It's still Touchwiz -- albeit the latest version -- which fronts the UI, but there are some additional features worth remembering such as updated S-Memo and S-Note applications. To take a look at all the features ICS brings to the Note, check out Samsung's promo video after the break. 

via AndroidOS.in

read more

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Pointers for Prepping Your Deck and Backyard for Summer Fun

Warm weather is here to stay, which means people everywhere are spending more time outdoors. If the sunshine, gentle breeze and chirping birds are calling your family outside to enjoy some fresh air, it's time to get your outdoor space ready for fun activities. With some smart home improvements, you can easily prep your patio and deck for a full season of enjoyment.
1: Tricks for properly cleaning patio furniture
Today's patio furniture can be as comfortable and stylish as indoor options, and similarly, it needs to be periodically cleaned. Resin, resin wicker or metal furniture can typically be cleaned with mild soap, water and a sponge or nonabrasive brush. Metal pieces can be polished with a light coat of car wax to bring back shine and protect it from rusting. Insider tip: If you live in an area with a lot of pollen, you may want to wait to clean outdoor furniture until it is done dropping.

Wood pieces can benefit from a quick cleaning also. For finished wood, use an oil-based soap and a soft brush or cloth. If you have a treated wood deck, picnic table or Adirondack chairs, use a pressure washer and deck cleaner to remove dirt. Remember to use the low-pressure tip so you don't damage the wood. If you have questions, visit www.lowescreativeideas.com for educational articles, videos and additional tips.

2: Get the grill ready for a season of tasty treats
Every warm day is better when you enjoy the succulent flavors of food cooked on the grill, but to keep the food tasting its best, the grill needs to be kept clean. At the start of the season, it's wise to do a thorough, deep cleaning on your grill. If you have a gas grill, remove the propane tank, flame guards and disconnect the igniter wires, removing the igniters. Move the grill over a drop cloth and clean the inside with dish soap, water and a scrub brush. Grates may need to soak in a bucket before getting scrubbed. Once dry, reassemble and get cooking.

In addition to the deep cleaning, remember each time you cook to scrape the grates to get rid of any food residue from previous uses. Simply light the grill and after a few minutes, the heat will have loosened the residue and you can do a quick scraping with a wire brush before putting on your tasty meats and vegetables.

3. Prep the deck in half the time
Staining and sealing your deck is an important maintenance step so its beauty and integrity last for many years, but it's also something most homeowners dread because it can be a lot of work. The good news is there are some new innovations that are making the process much easier.

Before you start this project, look for new products that both stain and seal at the same time, simplifying the project and saving you a lot of time. Staining and sealing simultaneously waterproofs, protects and beautifies your wood. Plus, if you do encounter unplanned precipitation in the middle of the project, your deck is still protected.

4. How to grow beautiful plants to enhance your space
With your deck prepped and your patio furniture and grill clean, now it's time to dress the area up with some plants. You can easily incorporate splashes of color by adding containers full of your favorite varieties. Why not make it a family activity and visit your local Lowe's nursery to pick out plants and supplies together? When shopping, keep in mind the color of your deck and furniture and pick plants in a complementary color scheme. You might also want to plant some fruits, vegetables or herbs for your own family garden. Ask a Lowe's garden specialist for advice on what varieties thrive in a container environment.

Once home, spread out your supplies and let your entire family's green thumb come alive. After your plants are nestled into pots and containers, place around your outdoor living space in clusters which provide a better visual look than a single plant standing alone. Remember to water regularly and monitor sun exposure so the plants aren't getting too much or too little.

These few steps can help get your deck or patio ready and beautiful for months of enjoyment. From playing outdoor games to grilling traditional summer fare to relaxing as the sun sets, you'll get a lot of use out of your outdoor space.

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Enjoy offline favorites, keyword mute filers, and read later support with Tweetbot 2.4 for iPhone and iPad

The extremely popular Twitter client Tweetbot for iPhone and iPad has just been updated to version 2.4. It brings a new search view, keyword mute filters, offline favorite and Read Later support, and more.

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Egypt says no plans to raise industry energy prices this year

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Asics Corp. Posts Q4 Sales Decline in the - SportsOneSource.com ...

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Asics Corp. Posts Q4 Sales Decline in the Americas
SportsOneSource Media???? Posted: 5/17/2012

Asics Corp. reported that total consolidated net sales increased 5.3 percent to 247.8 billion ($3.11 bn) for the fiscal year ended March 31.? For the fourth quarter, Asics Corp. saw total consolidated net sales increase 3.5 percent to 61.5 billion ($777 mm) for the period ended March.

Domestic net sales rose 5.0 percent to 92.5 billion ($1.21 bn), mainly due to the strong sales of running shoes and athletic shoes such as basketball shoes. Overseas sales increased 5.4 percent to 155.3 billion ($1.95 bn), thanks to the steady sales of running shoes in Europe and the Americas, in addition to the acquisition and consolidation of HAGLFS HOLDING AB and ASICS Canada Corporation as subsidiaries in the previous fiscal year.

Gross profit rose 4.3 percent to 107.5 billion ($1.35 bn), mainly due to an increase in net sales. Selling, general and administrative expenses increased 7.8 percent to 87.9 billion ($1.10 bn). This was mainly the result of recording amortization expenses for goodwill and intangible fixed assets arising from business combination in the previous fiscal year, in addition to an increase in advertising expenses. As a result, operating income decreased 9.0 percent to 19.6 billion ($247 mm). Ordinary income increased 1.2 percent to 19.7 billion ($247 mm), mainly due to a decrease in exchange loss.

Net income for fiscal 2012 rose 14.2 percent to 12.6 billion ($158 mm) due to the recording of gain on sales of tangible assets arising from the sale of the land and building of former Tokyo Branch.

Japan area sales increased 4.2 percent to 109.2 billion ($1.37 bn) and segment income increased 11.2 percent to 5.6 billion ($71 mm). This was mainly due to the strong sales of running shoes and athletic shoes such as basketball shoes. ?

America area sales decreased 1.0 percent to 59.0 billion ($741 mm) due to the effect of foreign exchange rates notwithstanding the strong sales of running shoes in Brazil, in addition to the acquisition and consolidation of ASICS Canada Corporation as a subsidiary in the previous fiscal year. Segment income decreased 20.7 percent to 3.71 billion ($47 mm) mainly due to a rise in purchasing costs, an increase in advertising expenses, and an increase in depreciation expenses arising from the start of operations of the new distribution center.

For the fourth quarter, sales in the Americas fell 10.2 percent in yen terms to 12.2 billion ($154 mm), but also fell 6.7 percent in currency-neutral terms.

Europe area sales increased 9.9 percent to 61.0 billion ($766 mm) thanks to the strong sales of running shoes. However, segment income decreased 18.6 percent to 7,028 million ($88 mm) mainly due to a rise in purchasing costs and an increase in advertising expenses.

Oceania area sales decreased 2.0 percent to 10.3 billion ($129 mm) due to the weak sales of running shoes. Segment income also decreased 9.6 percent to 2.5 billion ($31 mm) mainly due to an increase in advertising expenses.

East Asia area sales increased 4.6 percent to 13.3 billion ($166 mm) and segment income increased 41.2 percent to 1.04 billion ($13 mm) thanks to the steady sales of Onitsuka Tiger shoes and running shoes.

Other business sales increased 77 percent to 7.71 billion ($97 mm) due to the acquisition of HAGLFS HOLDING AB as a consolidated subsidiary in the previous fiscal year. Segment loss was 204 million (-$3 mm) mainly as a result of recording amortization expenses for goodwill and intangible fixed assets arising from the business combination.

Forecast for the Fiscal Year Ending March 31, 2013
In the sporting goods industry, interests in sport remained at a high level owing to rising health consciousness on the back of a running boom and other factors. Nevertheless, business conditions are expected to remain extremely severe. Under these conditions, the ASICS Group will quickly respond to an increasingly globalizing business environment and pursue continuous growth based on the Five-Year Strategic Plan, ?ASICS Growth Plan (AGP) 2015.? Presently, the ASICS Group forecasts consolidated net sales of 259 billion, operating income of 20 billion, ordinary income of 20 billion and net income of 12 billion in the fiscal year ending March 31, 2013.

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Children with cancer have complete responses in a COG phase 1 trial: Pills zero in on abnormal genes that drive specific cancers

ScienceDaily (May 16, 2012) ? A pill designed to zero in on abnormal genes that drive specific cancers has produced encouraging early results in children with an uncommon but aggressive type of lymphoma, as well as in children with a rare form of neuroblastoma.

A phase 1 clinical trial of the drug crizotinib achieved remissions, with minimal side effects, for 10 of the children participating in a clinical study carried out by the multicenter Children's Oncology Group (COG). The results were "an exciting proof-of-principle" for the targeted treatment, said the study leader, Ya?l P. Moss?, M.D., a pediatric oncologist at The Children's Hospital of Philadelphia.

Moss? presented study findings May 16 at a press program organized by the American Society of Clinical Oncology (ASCO) in advance of its annual meeting in early June.

Moss? previously led a team at Children's Hospital that discovered in 2008 that aberrations in the anaplastic lymphoma kinase (ALK) gene are present in 14 percent of cases of high-risk neuroblastoma, the most common solid cancer of early childhood. The same gene is disrupted in some cases of anaplastic large cell lymphoma (ALCL), a cancer of the lymph cells, and in patients with non-small cell lung cancer. Because drug manufacturers had already developed crizotinib for use in adult lung cancer clinical trials, Moss? and colleagues were able to quickly move crizotinib into an initial pediatric trial.

"We are entering a new era of cancer therapy, in which we use knowledge of basic biology to design very specific drugs that target cancer cells with potentially less side effects on healthy tissue," said Moss?. "In addition, as we concentrate on targets in molecular pathways, we move away from an exclusive focus on one form of cancer to customizing treatments according to biological activity. Abnormal ALK activity occurs in subtypes of neuroblastoma and subtypes of lymphoma, so identifying ALK activity in individual patients may enable us to provide the most effective care."

The current trial was not restricted to patients with known ALK abnormalities, but was open to children with certain refractory or relapsed cancers. There were 62 patients enrolled who could be fully evaluated for drug toxicity. Toxic side effects were minimal, even though many of the dosages were relatively high.

For 8 children with ALCL, 7 had complete responses -- no cancer could be detected with imaging scans. Within days of taking the oral medication, said Moss?, fevers and chills stopped in many children, and their pain diminished or disappeared.

Twenty-seven patients enrolled in the trial had neuroblastoma, a difficult-to-treat cancer of the nervous system. Of the two patients with known germline mutations in ALK -- mutations occurring in every cell in their body -- which can be found in the very rare form of neuroblastoma, familial neuroblastoma, one achieved a complete remission. Of the 19 neuroblastoma patients in the trial whose ALK status was not able to be studied in the molecular diagnostic lab at Children's Hospital, a second patient had a complete remission.

"The current study shows the great potential for targeted therapy in children with anaplastic large cell lymphoma," concluded Moss?, "and the COG is now planning a larger scale trial for these patients." Additional studies are also underway to determine whether children with forms of neuroblastoma other than familial neuroblastoma, as laboratory studies suggest, might benefit from crizotinib.

"Efficacy of crizotinib in children with relapsed/refractory ALK-driven tumors including anaplastic large cell lymphoma and neuroblastoma: A Children's Oncology Group phase 1 consortium study," Abstract 9500, American Society of Clinical Oncology, 2012 Annual Meeting.

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The above story is reprinted from materials provided by Children's Hospital of Philadelphia, via Newswise.

Note: Materials may be edited for content and length. For further information, please contact the source cited above.

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Disclaimer: This article is not intended to provide medical advice, diagnosis or treatment. Views expressed here do not necessarily reflect those of ScienceDaily or its staff.

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Cinema Filmmakers Books Bundle 2012 - LimsWeb-Forum

Cinema Filmmakers Books Bundle 2012
.pdf | 919Mb

Documentary Cinema:
Liz Stubbs - Documentary Filmmakers Speak
Alan Rozenthal - Writing Directing and Producing Documentary Films and Videos

Independent ?inema:
Rocco Simonelli - Independent Filmmaking From Creative Concept To Rousing Release
Scott MacDonald - A Critical Cinema 5 Interviews With Independent Filmmakers
The Independent Filmmakers Guide To Film Financing
Yannis Tzioumakis - American Independent Sinema - An Introduction

Lighting:
Bill Holshevnikoff - How To Get The Most From Your New ARRI Kit
John Jackman - Lighting For Digital Video-Television

ScreenWriting:
Dialogue
How To Begin Writing A Screenplay
How To Format Your Screenplay Like A Pro
J.T. Velikovsky - A Guide To Feature Film Writing - A Screenwriter's Workbook
John Costello - Writing A Screenplay
Melanie Anne Phillips - Dramatica A New Theory Of Story
Screenplay Formatting Guidelines
Syd Field - Screenplay The Foundations Of Screenwriting
Tips On Writing and Selling Your Script

Focal Press:
Bastian Cleve - Film Production Management
Bruce Block - The Visual Story - Creating The Visual Structure Of Film, TV and Digital Media
Cathrine Kellison - Producing For TV and Video - A Real-World Approach
Chris Johnson - The Practical Zone System - For Film and Digital Photography
Cliff Wootton - A Practical Guide To Video and Audio Compression
David Austerberry - The Technology Of Video and Audio Streaming
David Elkins - The Camera Assistant's Manual
David Miles Huber - Modern Recording Techniques
Eve Light Honthaner - Hollywood Drive What it Takes To Break in, Hang in Make it in The Entertainment Industry
Francis Glebas - Directing The Story
Glenn Kennel - Color and Mastering For Digital Cinema
John Purcell - Dialogue Editing For Motion Pictures
John Watkinson - The MPEG Handbook
Karen Pearlman - Cutting Rhythms - Shaping The Film Edit
Ken Dancyger - The Director's Idea The Path To Great Directing
Ken Dancyger - The Technique Of Film and Video Editing - History, Theory, and Practice
Maxine Baker - Documentary in The Didital Age
Michael Rabiger - Directing Film Techniques and Aesthetics
Mitch Mitchell - Visual Effects For Film and Television
Nicholas Proferes - Film Directing Fundamentals See Your Film Before Shooting
Pat Cooper - Writing The Short Film
Patti Belantoni - The Power Of Color in Visual Storytelling
Paul Martingell - Better Location Shooting - Techniques For Video Production
Paul Wheeler - Practical Cinematography
Philip Alberstat - The Insider's Guide To Film Finance
Roger Crittenden - Fine Cuts The Art Of European Film Editing
Russel Evans - Practical DV Filmmaking
Sheila Curran Bernard - Making Stronger and More Dramatic Nonfiction Films
Steven Browne - HD Postproduction - Editing and Delivering HD Video
Stuart Blake Jones - Video Color Correction For Non-Linear Editors - A Step-by-Step Huide
Videomaker Guide To Digital Video and DVD Production

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Families Supporting Adoption: Foster Care Myth #1

In a series of Wednesday posts, we will debunk some common myths about foster care. We welcome your comments and hope you will share your experiences with us at fsablog@gmail.com.

Myth: Foster children come into foster care because they have done something wrong, such as committing a crime, or because they are bad kids.

FACT:??Foster children come into care through no fault of their own.??They are placed in protective custody of the state due to varying levels of abuse and neglect. (Mary M., UT Layton FSA) Anecdotal evidence countering this myth was found in a recent issue of NCFA's Adoption Advocate?where former foster youth offered personal experiences:

Jetaine Hart:?There was a lot of abuse and lack of resources in my biological family. We were very poor, and often we didn?t have lunch to take to school or food in the house. Had someone noticed earlier, maybe my mom could have gotten help and my brother and I wouldn?t have had to be removed. We were placed in foster care when I was nine, after my mother had a mental breakdown and tried to commit suicide. I remember how awkward it was to have a total stranger come to tell us that we were leaving our home and our school, and that our mother was in the hospital.?

Marisela Ortiz:?There is this awful view of children in foster care ? the belief that they are bad kids who created their own problems. I often felt as though people never understood who I really was or what foster care was like for me.?I entered care just before I turned 14, when my mother was deported. ?

Often people are scared away from foster care adoption by horror stories in the media, or by hearsay, or by their own assumptions. So many people think we are ?broken? and are afraid their household will be in danger if they take us in. So when I talk to prospective adoptive parents, I try to dispel their fears while also being realistic about the challenges. There are challenges with any child, but that doesn?t mean it?s not worth it to be someone?s parent.

Jelani Freeman:?I entered care in New York at the age of eight because my mother was not mentally fit to keep me. ?

Mason McFalls:?I entered the foster care system in Georgia at the age of seven. Members of my church saw what was going on at home ? abuse, neglect, and malnourishment ? and reported it, and so my brother and I were removed from home and placed in care together.?

Jeremy Long:?Our society doesn?t understand what foster care really is. Unfortunately, with the stigmas and stereotypes that our foster youth currently face, the general public is ignorant as to what foster care is and why so many youth are caught in the system. When talking to the general public, many of our foster youth are identified as ?problem youth? because they are in care, when in reality they are there through no fault of their own. Our youth who have already faced trauma, abuse, neglect, and abandonment shouldn?t also carry the blame for being in the system.

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