Every year, several thousand people develop an interest in "going
into business." Many of these people have an idea, a product or a
service they hope to promote into an income producing business
which they can operate from their homes.

If you are one of these people, here are some practical thoughts
to consider before hanging out the "Open for Business" sign.

In areas zoned "Residential Only," your proposed business could
be illegal. In many areas, zoning restrictions rule out home
businesses involving the coming and going of many customers,
clients or employees. Many businesses that sell or even store
anything for sale on the premises also fall into this category.

Be sure to check with your local zoning office to see how the
ordinances in your particular area may affect your business
plans. You may need a special permit to operate your business
from your home; and you may find that making small changes in
your plan will put you into the position of meeting zoning
standards.

Many communities grant home occupation permits for businesses
involve typing, sewing, and teaching, but turn thumbs down on
requests from photographers, interior decorators and home
improvement businesses to be run from the home. And often, even
if you are permitted to use your home for a given business, there
will be restrictions that you may need to take into
consideration. By all means, work with your zoning people, and
save yourself time, trouble and dollars.

One of the requirements imposed might be off street parking for
your customers or patrons. And, signs are generally forbidden in
residential districts. If you teach, there is almost always a
limit on the number of students you may have at any one time.

Obtaining zoning approval for your business, then, could be as
simple as filling out an application, or it could involve a
public hearing. The important points the zoning officials will
consider will center around how your business will affect the
neighborhood. Will it increase the traffic noticeably on your
street? Will there be a substantial increase in noise? And how
will your neighbors feel about this business alongside their
homes?

To repeat, check into the zoning restrictions, and then check
again to determine if you will need a city license. If you're
selling something, you may need a vendor's license, and be
required to collect sales taxes on your transactions. The sale
tax requirement would result in the need for careful record
keeping.

Licensing can be an involved process, and depending upon the type
of business, it could even involve the inspection of your home to
determine if it meets with local health and building and fire
codes. Should this be the case, you will need to bring your
facilities up to the local standards. Usually this will involve
some simple repairs or adjustments that you can either do
personally, or hire out to a handyman at a nominal cost.

Still more items to consider: Will your homeowner's insurance
cover the property and liability in your new business? This must
definitely be resolved, so be sure to talk it over with your
insurance agent.

Tax deductions, which were once one of the beauties of engaging
in a home business, are not what they once were. To be eligible
for business related deductions today, you must use that part of
your home claimed EXCLUSIVELY AND REGULARLY as either the
principal location of your business, or place reserved to meet
patients, clients or customers.

An interesting case in point: if you use your den or a spare
bedroom as the principal place of business, working there from
8:00 to 5:00 every day, but permit your children to watch TV in
that room during evening hours, the IRS dictates that you cannot
claim a deduction for that room as your office or place of
business.

There are, however, a couple of exceptions to the "exclusive use"
rule. One is the storage on inventory in your home, where your
home is the location of your trade or business, and your trade or
business is the selling of products at retail or wholesale.
According to the IRS, such storage space must be used on a
REGULAR Basis, and be separately identifiable space.

Another exception applies to daycare services that are provided
for children, the elderly, or physically or mentally handicapped.
This exception applies only if the owner of the facility complies
with the state laws for licensing.

To be eligible for business deductions, your business must be an
activity undertaken with the intent of making profit. It's
presumed you meet this requirement if your business makes a
profit in any two years of a five-year period.

Once you are this far along, you can deduct business expenses
such as supplies, subscriptions to professional journals, and an
allowance for the business use of your car or truck. You can also
claim deductions for home related business expenses such as
utilities, and in some cases, even a new paint job for your home.


The IRS is going to treat the part of your home you use for
business as though it were a separate piece of property. This
means that you'll have to keep good records and take care not to
mix business and personal matters. No specific method of record
keeping is required, but your records must clearly justify and
deductions you claim.

You can begin by calculating what percentage of the house is used
for business, Either by number of rooms or by area in square
footage. Thus, if you use one of the five rooms for your
business, the business portion is 20 percent. If you run your
business out of a room that's 10 by 12 feet, and the total area
of your home is 1,200 square feet, the business space factor is
10 percent.

An extra computation is required if your business is a home day
care center. This is one of the exempted activities in which the
exclusive use rule doesn't apply. Check with your tax preparer
and the IRS for an exact determination.

If you're a renter, you can deduct the part of your rent which is
attributable to the business share of your house or apartment.
Homeowners can take a deduction based on the depreciation of the
business portion of their house.

There is a limit to the amount you can deduct. This is the amount
equal to the gross income generated by the business, minus those
home expenses you could deduct even if you weren't operating a
business from your home. As an example, real estate taxes and
mortgage interest are deductible regardless of any business
activity in your home, so you must subtract from your business
gross income the percentage that's allocable to the business
portion of your home. You thus arrive at the maximum amount for
home-related business deductions.

If you are self-employed, you claim your business deductions on
SCHEDULE C, PROFIT(or LOSS) for BUSINESS OR PROFESSION. The IRS
emphasizes that claiming business-at-home deductions does not
automatically trigger an audit on your tax return. Even so, it is
always wise to keep meticulously within the proper guidelines,
and of course keep detailed records if you claim business related
expenses when you are working out of your home. You should
discuss this aspect of your operation with your tax preparer or a
person qualified in the field of small business tax requirements.

If your business earnings aren't subject to withholding tax, and
your estimated federal taxes are $100 or more, you'll probably be
filing a Declaration of Estimated Tax, Form 1040 ES. To complete
this form, you will have to estimate your income for the coming
year and also make a computation of the income tax and
self-employed tax you will owe.

The self-employment taxes pay for Social Security coverage.
If you have a salaried job covered by Social Security, the
self-employment tax applies only to that amount of your home
business income that, when added to your salary, reaches the
current ceiling. When you file your Form 1040-ES, which is due
April 15, you must make the first of four equal installment
payments on your estimated tax bill.

Another good way to trim taxes is by setting up a Keogh plan or
an Individual Retirement Account. With either of these, you can
shelter some of your home business income from taxes by investing
it for your retirement.

Summary:
Over the last century since the development of the printing press textbooks have become a standard form of media for the delivery of education to students. The paper textbook is a wonderful resource, however, it is not suitable for every student. Many students suffer from learning disorders, which render them incapable of reading traditional textbooks.

These medical Conditions include (but are not limited to):

* Asperger Syndrome
* Attention Deficit Hyperactivity Disor...


Keywords:
audio book college tape textbook, college textbooks on tape, college audiobooks on tape,


Article Body:
Over the last century since the development of the printing press textbooks have become a standard form of media for the delivery of education to students. The paper textbook is a wonderful resource, however, it is not suitable for every student. Many students suffer from learning disorders, which render them incapable of reading traditional textbooks.

These medical Conditions include (but are not limited to):

* Asperger Syndrome
* Attention Deficit Hyperactivity Disorder
* Autism
* Autistic Disorders
* Dyslexia
* Fetal Alcohol Syndrome
* Reading Disorders
* Rett Syndrome

By suffering one of these conditions it can affect the students ability to read and this in turn leads to them experiencing learning difficulties. In addition, children who are vision impaired cannot use traditional printed textbooks to assist them in the learning process.

In recognizing the special needs of these students text book publishers have begun to produce the audio book college tape textbook and this has certainly assisted the affected student in the learning process.

A Special Textbook That Meets Special Needs

The audio book college tape textbook has become a particularly popular and effective alternative for students with special needs. This group tends to include those students who possess a disability for reading print, due to blindness or visual impairment, a physical disability, or a learning or reading disability. Specifically, students who demonstrate specific reading problems should be encouraged to actively embrace the concept of an this type of textbook.

The college textbooks on tape are voice recorded versions of the standard class textbooks. As the majority of these books are recorded on 4-track cassette tapes you will usually require a special 4-track tape player to listen to the textbooks. With advancements in technology many of these textbooks are now being produced on CDs in digital format and are replacing the analogue formats on cassette tapes.

Talking Textbooks - Effective Learning Tools

These learning tools are only effective and beneficial when they are used properly. To have optimum success it is essential that the teacher and student understand the underlying problem and work closely together to ensure that the required audio book college tape textbook is available when required. The student and their carers should be well briefed on how to operate the the tape textbook to allow the child to participate with other class members using the traditional print textbooks.

Even though audio book college tape textbooks are designed to assist all children suffering from reading or learning difficulties, it is important to remember every student is an individual and what works for one student may not be suitable for others. In recognizing the individuality of each student the audio book college tape textbook may, in some circumstances, require minor or even some significant modifications to enable the affected student to benefit from the initiative.

Many students affected by reading and learning difficulties will, because they are very conscious of their problem, reject the audio book college tape textbook concept. It is vitally important that their carers, teachers and fellow students encourage the student to actively embrace the concept and by doing so this will help them attain an education on par with that of students without reading or learning difficulties.

Summary:

Are you a fortunate person to have someone in your life who cares for you? I don't mean care in the sense it is commonly used.

Keywords:

Article Body:

Are you a fortunate person to have someone in your life who cares for you? I don't mean care in the sense it is commonly used. But who cares for you like your mother used to, when you were a child? You are a grown-up person now. Does that imply that you don't need anyone to take your care? Don't you need someone to ask you if you are ok? And then to try and make you comfortable? Don't you need someone who knows what you like and then to arrange for it? Don't you need someone who will put balm on your aching legs? Who will smother you with love, when you feel lonely?

Don't you want someone to just come and sit beside you and talk to you in silence? Don't you need someone who will make you cry, because you want to, but can not because you are an adult? Don't you feel that you need someone in front of whom you can cry your heart out? And be sure that someone will wipe your tears? Or because you are adult, such things are not done? Even if one feels extreme pain of any kind, one can cry either in church or all alone in a park? We are adults. But there is a child in all of us. We are fighters, but sometimes we lose the battles. We can bear every pain, but sometimes the pain can overcome our capacity. We all need a person in our life, who can be our mother, even if we are eighty years old. Who can understand that we need care. We wish to be pampered. We want someone to take our face in lap and comfort us. Yes, we can deny all this, but we need someone who cares for us.

All of us need a person who takes our care. If we are allowed to cry, if we are made to speak about all our troubles, if we are pampered to relax us, we will feel heavenly. But unfortunately we are all adults. These essentials of living are for kids. For adults, it is a corner in their homes or in the office, where they can sit and worry and show to the world that they are adults.

Couples who are in the process of planning their wedding and neglect to shop for wedding favors early on in the process may find themselves scrambling at the last minute for wedding favors. This often happens as the wedding planning progresses and the couple gets caught up in other details. Time can often seem to fly by during the process of planning a wedding and the couple may keep putting off the process of shopping for wedding favors until the last minute. When this happens it can seem stressful but it is important to remember that all hope is not lost and the couple can still provide great wedding for their guests even when shopping at the last minute. This article will provide some great information on how couples can still give their guests great wedding favors even when they are shopping at the last minute.

The first thing to remember when shopping for last minute wedding favors is that you will likely have to face the fact that personalized wedding favors will not likely be possible. This includes favors which include the names of the bride and groom as well as the wedding date such as candy bars with customized wrappers or candle holders with a personal message. Purchasing these types of wedding favors often involve a lead time of at least a couple of weeks. This means you will have to order the items a few weeks before you need them. If you are last minute shopping for your wedding favors you will not likely have this much time available. While there are many wedding favor distributors who will be willing to rush the order for you, they will also likely charge you very high fees for this service. The cost of rushing the wedding favor may more than double the price of the favor.

If you are seeking last minute wedding favors, one great idea is candy. Giving candy as wedding favors can be incredibly quick and easy. You can purchase gift bags from stores which sell wedding supplies and fill these bags with some of your favorite candies. You can purchase the candy in bulk and divide it up into the smaller bags. Candies such as miniature chocolate bars, hard candies or other individually wrapped candies are all appropriate for this use.

Flowers are another great last minute wedding favor idea. If you are already planning to have floral centerpieces, your florist may be able to supply one additional flower for each guest in attendance. This is a very simple gift but it is also extremely appropriate as a wedding favor. Flowers are often used as symbols of love so giving a favor of a flower is an excellent idea for a wedding. It will also likely closely match the centerpieces so the wedding favors will actually help to contribute to the décor at the wedding reception as well as serving as a favor for the guests.

Finally, if you are in need of a last minute wedding favor you can have keys made for each of your guest. You can use a ribbon to attach a note to each key informing your guests that you wish they will keep in touch through the years and that your home will always be open to them. The key you give them does not have to be an actual copy of the key to your house but can rather serve as a symbolic gesture that you will always be available if they need you.

Sometimes called a forklift truck, the forklift is

a powerful industrial truck that is used to lift

and transport material by steel forks that are

inserted under the load. Forklifts are commonly

used to move loads and equipment that is stored on

pallets. The forklift was developed in 1920, and

has since become a valuable piece of equipment in

many manufacturing and warehousing operations.

Types

The most common type of design with forklifts is

the counter balance. Other types of designs

include the reach truck and side loader, both of

which are used in environments where the space is

at a minimum.

Control and capability

Forklifts are available in many types and different

load capacities. In the average warehouse setting,

most forklifts have load capacities of around

five tons.

Along with the control to raise and lower the

forks, you can also tilt the mast to compensate

for the tendency of the load to angle the blades

towards the ground and risk slipping it off the

forks. The tilt will also provide a limited

ability to operate on ground that isn't level.

There are some variations that allow you to move

the forks and backrest laterally, which allows

easier placement of a load. In addition to this,

there are some machines that offer hydraulic

control to move the forks together or further

apart, which removes the need for you to get out

of the cab to manually adjust for a different size

load.

Another forklift variation that is sometimes

used in manufacturing facilities, will utilize

forklifts with a clamp attachment that you can

open and close around a load, instead of having

to use forks. Products such as boxes, cartons,

etc., can be moved with the clamp attachment.

Safety

Forklifts are rated for loads at a specified

maximum weight and a specified forward type center

of gravity. All of this information is located

on a nameplate that is provided by the manufacturer

and the loads cannot exceed these specifications.

One of the most important aspects of operating a

forklift is the rear wheel steering. Even though

this helps to increase maneuverability in tight

cornering situations, it differs from the

traditional experience of a driver with other

wheeled vehicles as there is no caster action.

Another critical aspect of the forklift is the

instability. Both the forklift and the load must

be considered a unit, with a varying center of

gravity with every movement of the load. You

must never negotiate a turn with a forklift at

full speed with a raised load, as this can easily

tip the forklift over.

Normally, to drive a forklift, you'll need to

pass a basic test. They aren't difficult to

operate, although you'll need to be safe when you

operate them. Once you have operated one for a

while, you'll have no problems being safe.