From the daily archives: Thursday, March 4, 2010
Essay writing is an assignment that is most commonly assigned to the students of every level. An essay serves multiple purposes, unlike other academic writings, essays are profound to deliver information or to argue for a specific view point.
Although many essay writers think of it as an easy job, but still it is difficult for many people to accomplish essay writing goals without taking any essay help.
Essay writing tips:
• Topic selection: Deciding your topic is a crucial task, it is most likely to be of interest of the students.
• Drawing an outline of your ideas gives you a frame work and will lead you to successful writing by minimizing the chances of errors.
• Preparing a thesis statement for your essay gives you an idea of what should be included in the paper.
• Writing an introduction is an important but interesting task. It needs skills to state the problem by grabbing the reader’s attention. It is therefore, necessary to make the introduction as interesting as possible
• Writing the body paragraphs needs skills to state main points and elaborating the sub points of it.
• One should state a problem in a separate paragraph by giving supportive materials for it
• Conclusion is a significantly important point which adds the finishing touches in your paper. It needs to be strong and more interesting
• Conclusion is a reminder so; one should state every essential problem that has been discussed in an essay. Avoid repetition of words and introducing a new thought in the conclusion.
Essay writing is a job which is needed to be done in a standardised way by following the essay format. UK essays are the best example of a properly formatted paper which can be ordered online. There are numerous online essay writing services where professional writers provide essay help along with essay buying service. They offer great promotions with the claims of providing custom essay writing services.
It’s frequently the case that a person may be UK resident but intends on becoming non UK resident at some point in the future. In relation to a UK company owner what they’re looking for are any options available to them to reduce the rate of UK tax that they’re paying.
In terms of mitigating liability to UK income tax the key point is to consider retaining maximum profits within the current UK company and keep cash extractions to within the basic rate tax band, if possible. If cash was extracted predominantly as a dividend receipt there should be no UK income tax for a basic rate taxpayer. Any amounts in excess of the basic rate tax band would be taxed at an effective 25%.
If however they retain cash in the company and extract this when they are non UK resident they would not be charged to UK income tax on the receipt. There is also no withholding tax for dividend payments made overseas and therefore if they were located in a tax haven or other jurisdiction with favourable rules in relation to overseas dividend receipts the cash could be extracted free of tax.
The overall tax rate would then be the corporation tax originally suffered on the company profits at 21 – 29.75%. If they sold the shares as non UK resident individuals they could also sell the shares in the company free of UK CGT.
The main downside to this is that the company, as a UK incorporated company would remain charged to UK corporation tax, even if the shareholders were based overseas. The one exception to this could be to ensure residence in a double tax treaty country and claim the company to be treaty resident overseas. If the UK company then had no fixed base of working in the UK (ie no UK permanent establishment)it would be taxed on profits arising overseas.
If the shareholders were looking at generating new products or services in the period prior to becoming non UK resident they could also consider holding any new products personally and trading as a partnership. They could then leave the UK in the future and assuming the trade was not classed as a UK trade the profits generated after they left the UK would be outside the scope of UK taxes.
Another option would be to transfer any new products to an offshore company or trust or use the offshore company as a form of recharging company to accumulate profits tax free overseas. Provided the company was non UK resident the company would not be taxed in the UK, on the basis there was no UK trade. If any cash was extracted from the company, this would clearly be subject to UK income tax, however provided the entity was established in a low tax jurisdiction and no cash was extracted until after they became non UK resident there could be no tax liability on the companies profits.
Note that any transfer of an existing trade to the new offshore company would be difficult. Given the current trade is already revenue producing it would be likely to have a significant value. As such a transfer from the UK company to an offshore company would crystallise a gain in the UK company, which would be subject to corporation tax.
The main problems in using an offshore company are:
- Company residence
- Transfer of assets abroad legislation
The offshore company would be classed as UK resident if its management and control was situated in the UK. If the shareholders are UK resident the only way you could argue that the company was non UK resident would be to appoint an independent overseas board of directors. Nominee directors would not be acceptable to HMRC if they acted purely as nominees for the shareholders. In this case the company would be controlled from the UK and would be UK resident.
Another option in terms of residence would be to use an offshore trust to hold the shares. The offshore trust would need to have overseas trustees and in conjunction with the overseas directors this may make it easier to establish non UK residence for the company. The use of a trust would however complicate matters particularly in terms of UK IHT and the shareholders would need to be excluded from the list of potential beneficiaries and trustees in order for the trust to be established as non UK resident and to prevent anti avoidance rules impacting.
The other issue with the use of an offshore company is the transfer of assets abroad provisions .
The conditions for these anti avoidance rules to apply are:
There must be a transfer of assets by an individual
As a result of the transfer income becomes payable to a non-resident person (eg an offshore company or trust.
The transferor must have power to enjoy that income in some way,
The transferor must be ordinarily resident in the UK in the year of liability.
If all of these conditions are fulfilled, the income which becomes payable to the offshore company is deemed to be that of the individual who made the transfer for UK tax purposes.
This is a wide provision and therefore any disposal of assets by an individual to a non-resident company or trust is a transfer of assets for these purposes.
The main exemption to this would be to argue that the motive exemption applied.
Under this you would essentially need to argue that the purpose of the transfer was not to avoid tax, and that it was a bona fide commercial transaction.
The main application of the motive defence is to trading scenarios where a taxpayer carries on business abroad. It will be in point where a taxpayer carries on business abroad, and where for example a trader incorporates a local company for commercial reasons the avoidance rules may not apply. In order to use a directly owned offshore company you would need to argue that the motive defence applied.
Using any form of offshore entity to reduce tax for UK resident domiciliaries is always difficult. The most straightforward option to mitigate tax would be to restrict income extractions, however if this is not sufficient the use of an offshore company would then need to be considered with the residence position as well as the application of the motive defence being considered.
“Lee is a rarity among tax advisers having both legal AND chartered accountancy qualifications. After qualifying as a prize winner in the Institute of Chartered Accountants entrance exams, he went on to become a Chartered Tax Adviser (CTA).
Having worked in Ernst & Young?s tax department for a number of years, Lee decided to start his own tax consulting firm, specialising in capital gains tax, inheritance tax and business tax planning. In addition he is the author of a number of popular tax books and is the editor of the popular tax planning website www.wealthprotectionreport.co.uk”
â??You cannot make God a fairytale!â? declared the woman in the second row, her face blotchy with outrage. â??The Blessed Mother and Mary Magdalen are holy people. They would never act like the people in your book.â? (Who are guilty, from time to time, of humor, outspokenness, and occasional irreverence).
This appearance at a public library was the last of long drawn-out book tour. Iâ??d presented my novel The Passion of Mary Magdalen close to eighty times all over the country in all sorts of venues. People always asked if my book had stirred up controversy, but in all that time I had never come up against this. Until that night.
â??Your book is offensive. It is blasphemous. It has hurt me. God has anger,â? the woman warned. â??If God were in this room right now,â? (which apparently he was not) â??God would be so angry with you. You cannot escape the anger of God.â?
The rest of my audience — mostly senior citizens from my auntâ??s Congregational church — sat in embarrassed silence, except for one seminary student in the front row who clearly wanted a theological brawl. But this was my show.
â??I hear that you are hurt,â? I said in my best counselor mode (my other hat) â??and for that I am truly sorry. But I am not sorry I wrote the book. It was not written with intent to offend. It is my witness, my act of faith. But I will take what you say into my prayer life. Thank you all for coming.â?
And so I claimed the last word, the high moral ground, and a semblance of control and brought the harrowing evening to a conclusion.
The woman who informed me of Godâ??s wrath was the last to speak that night of a phalanx of conservative Roman Catholics. (At the other end of the continuum I count a Dominican Nun who once embraced me and said, â??On with the revolution, sister!â?) The group did not identify themselves at the beginning of the presentation, just said they had seen the flyer for the event and were interested in the subject matter. I opened my performance with a dramatic recital of the prologue, set in â??the hottest holy whorehouse in the Galilee,â? so my goose was well-cooked from the start, and there was nowhere to retreat when I finally realized who — and what — I was facing.
â??Doesnâ??t your conscience bother you?â? one of the men had demanded, giving me my first clue. â??God has given you a talent. You are responsible for its use. Donâ??t you think you should use it for good? For telling the truth instead of misleading people?â?
â??No, my conscience doesnâ??t bother me,â? I answered brightly. â??And Iâ??ll tell you why. There are four Gospels, each one a different account, told from a different point of view for a different audience. The chronology of the Gospel of John in particular differs from all the others. The Gospels are much more like novels than they are literal, historical accounts. They are sacred stories intended to bring meaning to the lives of the listeners.â?
Needless to say, this claim that the Evangelists were fellow novelists did not cut it. Repeatedly I was told that my book was harming peopleâ??s faith, because they might think my story was true. And if I wanted to know what Mary Magdalen was really like, I should read The Lives of the Saints, which tells the true story.
As people were leaving, my husband, who could not resist a parting shot, suggested to the delegation that perhaps they ought to buy the book and read it.
â??Oh, no,â? said one of the men. â??I never read fiction.â?
Interesting, I think, that this man eschewed all fiction, not just my blasphemous novel in particular. In our time fiction has come to mean the opposite of fact, and fact has become synonymous with truth. The concept of story, of poetic truth has gotten lost. Witness the furor over the not-very-original theories presented in the conventional thriller The Da Vinci Code. Do we even know anymore what a theory is? It is not fact. It is someone using their mind — their imagination — to tell a story that might, or might not, turn out to be fact. Now the faithful are in an uproar over James Cameronâ??s documentary about the discovery of what might (or might not) be the bones of Jesus and (gasp) his wife and child. One Baptist was quoted as saying that if the bones turned out to be authentic, it would destroy his faith, because then the doctrine of bodily Resurrection could not be true.
I want to say to this man: Why would you allow some dry bones to rob you of a powerful, living story? Bones or no bones, the Resurrection is, always has been, and always will be a Mystery. Yet I am sympathetic to anyone undergoing a crisis of faith for whatever reason, as I did when I lost my belief in orthodox Christianity, not because of facts, but because the Christianity I knew could not encompass a powerful and unexpected encounter with the divine feminine. The church had been my container, and I had spilled out of it with no structure to take its place. No matter what I believed or didnâ??t, I felt anguish and even terror to think that I might be abandoning and betraying Jesus. One sentence in a book by The Reverend Alan Jones got me through that time. I paraphrase: â??If you have to choose between belief in Christ and your experience of the truth, choose the truth and trust that Christ will reveal himself to you in a new way.â?
Christ did reveal himself to me anew through the eyes Maeve, my fictional Mary Magdalen, a feisty, unrepentant Celt, who loves Jesus with all her heart, yet refuses to be a disciple. People frequently ask me if there is any evidence that Mary Magdalen came from the British Isles. My answer is: No. There isnâ??t. The fourteen scriptural references to Mary Magdalen tell us very little except that she traveled with Jesus, helped support him, and stuck by him to the end and beyond. She is an open invitation to Midrash — a Jewish tradition of storytelling to fill scriptural gaps. And I mean storytelling. The Rabbis were not out digging up facts, collecting evidence to mount new theories. They were spinning numinous tales to give us a deeper experience of divine and human nature.
C.S. Lewis, the Christian apologist, was also a brilliant novelist, best known for The Narnia Chronicles. I have never forgotten Lewisâ??s spirited defense of story in The Silver Chair. The true prince of Narnia is a prisoner in an underground realm, and the children (from our world) accompanied by the dour Marshwiggle Puddleglum, have been captured by the wicked queen in their attempt to rescue the prince. She tries to hypnotize them, telling them that their memory of the world above ground is just a fairytale. At last Puddleglum rallies himself and cuts through the spell she is weaving:
â??Suppose we have only dreamed, or made up, all those things — trees and sun and moon and stars and Aslan himself. Suppose we have. Then all I can say is that, in that case, the made-up things seem a good deal more important than the real ones . . . Thatâ??s why Iâ??m going to stand by the play world. Iâ??m on Aslanâ??s side even if there is no Aslan to lead it. Iâ??m going to live like a Narnian even if there is no Narnia.â?
The best stories teach us to be courageous in the face of danger, resourceful in times of hardship, kind to strangers and animals, discerning in making choices that are often not what they seem. They teach us listen to the wisdom within and beyond ourselves.
Maybe you can find God in a fairytale.
Copyright © 2007 Elizabeth Cunningham
Elizabeth Cunningham is the author of The Maeve Chronicles, featuring the Celtic Mary Magdalen. The Passion of Mary Magdalen, published to acclaim in 2006, is followed by the prequel, Magdalen Rising, April, 2007. The author is at work on the sequel, Bright Dark Madonna. For more: www.passionofmarymagdalen.com
Writing an essay is fun job, especially when you have to write essays about something you are familiar with. The only problem is although you know what to write about, but you don’t know where to start. This in the long run adds up to the effort you release when staying long in front of your PC and type nothing. So how will you fix this problem? Worry no more. Here are some Essay Writing Tips to improve your Writing Speed; you can always find refuge with, when you happen to be stocked on just the ideas.
When you write essays, you do it for a reason. It may be because of an assignment or you’re just another writer that would like to write about anything you experience. Essay writing is easy when you focus on the title as provided by your professor or the particular occurrence that led you to grab that pen and paper. You need to start by answering the issues and concerns why you are writing and set it as your introduction. Research is a great way to improve essay writing speed.
The effectiveness of your essay writing depends on how you organize it. Your introduction should be catchy enough to capture the reader’s attention and provide the necessary background information regarding the topic. A clear statement of your main idea or point of view should be there at the end of the paragraph.
Help writing an essay is also a demanding exercise that calls for writers to be in appropriate mindsets in the pre-writing and writing processes of the exercise. Writers that seek to achieve the best of results in essay tasks must summon their perceptual, research and writing faculties in well balanced manner that will incontrovertibly demonstrate the maturity and the coming of age of their research, writing and critical capabilities.
Custom Essay Writing demands that the writer be disciplined if he or she has to handle the multi-tasking approaches that characterize the feasible custom essay drafting and compiling strategies.
Before delving into the nitty-gritty’s of gathering and putting though formulated and gathered ideas on the essay topic, writers must be sure that they have clearly understood the topic and have sufficiently construed the denotations and connotations of the key terms used in the essay topic of thesis statement. This enables writers to locate essay subject into its appropriate conceptual and philosophical framework. Many writers especially inexperienced students usually falter in the writing of essays due to an abysmal lack of understanding of the defined requirements of the essay task outlined in the thesis statement. Critical terms to watch out for include the imperatives like ‘analyze’, ‘critique’, ‘describe’, ‘discuss’, ‘explore’, etc.
When writers get to understand the actual requirements of the custom essay task, they are empowered to conduct relevant and adequate researches in order to gather all relevant and related facts and opinions that will enable them to present balanced and professionally articulated arguments and standpoints in the custom essay Writing also exerts significant demands on the exploit of a writer’s polished and prolific writing acumen. The manipulation of language in inventive, incisive and non-overbearing parlance comes as the crux of the actual custom essay writing exercise. Writers who fail to pay adequate attention to the aspects of presentation run the risk of letting their research and knowledge substance waste away in the knitting of unprofessional and mediocre write ups. This again must be expected to precipitate failure.
Lisa Logan is a professional Educational Consultant and helping the students to accomplish their educational projects essay writing since many years. She got a vast experience in her field and is ready to help students with her skills and knowledge.
What is non-voice support?
Do you need assistance with a product you purchase? Do you need help in installing and connecting the pieces of your electronic gadget? If you do, you need a service support. There are two types of service support that is voice support and non-voice support.
Voice support is a telephone operator or call center agent. A voice support is a warm body talking to a customer and answering queries. Consumers prefer this method. The personal approach is always what consumers prefer.
Now, what is a non-voice support? A non-voice support is an email support.
An email support is easy for customers to use when they need assistance for a product they purchase. An email support for a website is done through an inquiry form where the response is send to the customer’s inbox.
Why is email support preferred next to voice support?
First, for the customer, he can access his email anytime and anywhere he is. He may send the email or fill up the email form in your website and then wait for the response. He may also get the response anywhere he is.
For you, the manufacturer or product owner, you may respond to the support request anywhere you are and anytime of the day. You may also attend to support request anywhere you outsource your non-voice support.
Almost anyone knows how to send and receive email. Thus, it is popular in comparison to other support service options.
Outsourcing non-voice support
If you are a small business venture, servicing inquiries may be tedious for you. You may loose your focus on the developmental aspect of your business. Thus, you need to outsource your non-voice support. This ensures that you can focus on improving your business while providing an available support to anyone needing assistance.
If you are the owner of a large company with many products, you will definitely need to outsource your non-voice support. This is because you will have many customers that will need support and hiring people to serve them may not be realistic.
Finally, outsourcing a non-voice support from a provider gives you the advantage of their training, hiring, skills, and expertise. You need not worry about your customers because they will be taken cared of properly. Is this not the reason why you want a non-voice support?
Outsource your non-voice support from entities with infrastructure and expertise in dealing with customers. This will ensure you improve your business, your customers will be happy, and their needs met without delay.
Jayson
Getting paid to write articles is a very lucrative way to earn money on the web. Despite the fact that you need little to no skills or experience to get started, writing articles is a business plan that doesn’t require any investment (except for a website). Here a some writing tips and tricks to start your own writing business with little or no experience so you can start earning $800 a day or more:
Create a Website- Having a website can be thought of as a meal ticket for starving writers. Writers can get the chance to market their writing potential and ability by using a professional looking website. Here are some steps to go about doing this:
Purchase a domain- Your cheapest bet is to use Godaddy and Blogger. Blogger has paired with Godaddy so that you only have to pay $10 a year. Also, blogger has an easier website building process for those that are not that computer literate.
Put up a picture of yourself- Potential clients want to make sure they can trust you and your services. Having a picture of yourself is the easiest way to achieve this. You will make the bulk of your money from returning clients, not new customers who just want to try out your services. Make sure to remember this when trying to connect with clients. Offer them future discounts for new clients and free proofreading services.
Writing samples- Having samples of your writing is very important if you want to get the most clients. You can provide writing samples in two ways; a url link to your published work or a url link to a pdf file. Both are easy to set up, however, it is not recommended to provide snapshots of original writing samples that you have completed without publishing them on a site first. This will help in protecting your work from being stolen. Only show samples that are related to the type of writing you will be selling; SEO articles, short stories, etc.
Contact- Make sure your contact information is clear in place. You want clients to contact you at the drop of a dime.
Offer pre-written articles- Some writers said they have had more success selling pre-written articles than setting up their writing services. This is when you write a sales letter with the pre-written article’s details including; writing sample, word count and summary of the article including the price. This does take a lot of work out of having to write articles based on request, which can take longer and more problems can arise.
Marketing Yourself as a writer- This is one of the hardest challenges for any writer. If most writers knew how to market themselves to earn over $800 a day writing articles, they would be rich by now. Here are a couple of ways to get attention from publishers and webmasters:
Search popular forums- there are many websites and forums where webmasters and publishers like to hang-out and find popular content. While these type of sites can be very competitive, they do offer a direct connection to webmasters who are looking for a specific type of article.
Publishing sites- Because of the explosion of the Internet, many publishers (popular magazines, newletters, etc) have moved online. Writers can now find writing jobs without having to send in queries through the mail and wait for months to hear a response only to find out they have been rejected. The trick is to find established online publishers who may need content. In most cases, they will not advertise their need for article writers because of the fear of being over-swapped with emails and calls from unqualified writers who are just trying to earn a quick buck. A simple email to them expressing your interest in becoming a writer for their site is good enough to grab their attention. The key is to remain very personal and not to come off as a “sales person”.
One of the biggest keys to making money writing articles online is to stay away from writing mills. What exactly are writing mills? Writing sites (“get paid to write sites” that like to pay their writers $3 per article. This is not only an insult to writers all over the world, but you will never make the money you deserve as long as you work for these wages. Most writers should not make less than $10 per article, and this depends on the level of research, quality and expertise that is required per article.
As you can see, there are many steps a writer has to take in order to earn money writing for the Internet. If you follow these steps and build a strong foundation by marketing and building a client list, there is no reason why you should make anything less than $800 a day writing articles online.
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For years I’ve heard complaints about a lack of Occult fiction portraying Witches realistically in a contemporary setting. And it’s true. As a Wiccan and novelist writing Occult fiction, I’m just as much a fan of the genre as any reader. However, I have found if you search carefully, there are dazzling gems awaiting discovery, novels that should be a part of your contemporary Occult fiction collection.
To find these novels I have narrowed my search criteria to dark urban fantasy novels set in contemporary times or in the near future. At least half the rituals, magick, or sorcery used by the main character must be based on real magickal principles. The main character must be human, and the plot not overshadowed by trendy leagues of vampires.
Having set those guidelines, I want to present my first recommendation for must-read Occult fiction. All I can say is if you’ve never read Lilith Saintcrow’s “Dante Valentine” series you are in for a treat!
Saintcrow is best known for her paranormal romance novels, the “Watcher” series, featuring elemental Witches and their handsome guardians. However, Dante Valentine was created from an entirely different cut of cloth!
There are five novels in the series. The first two, “Working for the Devil” and “Dead Man Rising” have already been published. The last three novels are scheduled for publication in 2007 and 2008.
Dante Valentine is a Neocromance, who works for lawyers, raising the spirits of the dead when wills come into question. She also takes a few bounty hunting jobs on the side to help pay her mortgage. “Danny” is a wise-cracking whirlwind of energy with a haunting past that won’t quit. Devoted to the Egyptian god Anubis, she entertains Pagan readers with plenty of rituals, spells, and magick.
The series takes place in the near future, as the plot races from one high to the next at lightning speed. This is contemporary Occult fiction at its finest, the kind of book you can’t put down until you finish it. And one you’ll still be thinking about months later.
Saintcrow is a master at creating memorable characters and deftly plotted novels. If you’ve been searching for awesome Occult fiction to add to your personal collection, this should be the first series on your list. You won’t be disappointed!
Laura Stamps is an award-winning novelist, as well as a Wiccan and feral cat rescuer. The recipient of a Pulitzer Prize nomination and seven Pushcart Award nominations, she is the author of a popular series of Occult Novels for Women found at http://www.KittyfeatherPress.blogspot.com
One of the trickier agreements that companies must deal with is the Non-Compete Agreement, simply because the document needs to strike the right balance between protection and freedom. The non-compete agreement is a written understanding in which one party, usually a departing employee or partner, agrees not to compete in the same field or profession as the second party, usually a company or partnership, for a specified length of time and within a certain geographic area. Typically, a company will conclude a Non-Compete Agreement between itself and one of its employees. This may occur upon hiring the employee (and the “agreement” may in fact be a clause in the employment contract); or it may occur at the employee’s termination with the company, either in a formal agreement or, again, as a clause in a separation contract.
Consideration plays an important but overlooked role in Non-Compete Agreements. The employee, it must be remembered, is agreeing not to compete with his former employer in the field in which he ostensibly has certain valuable knowledge. For the employee to give up this right, even briefly, the company must offer something of worth in exchange. The promise of a job may suffice (for the new hire), as may continued employment or the prospect of a raise (for the existing employee).
Meanwhile, the company must also be protected. The point of the Non-Compete Agreement is to safeguard a company’s sensitive business information or trade secrets. Courts have determined that a certain level of protection, albeit at the expense of terminated employees, is merited. The key is reasonableness. Companies may protect their legitimate business interests. Thus, a non-compete that is overbroad-denying the employee the right to work anywhere in the state or the country, or for a period of time going into the years-likely will be struck down. At the same time, it should not be forgotten that some companies have secrets that warrant very broad non-compete agreements.
Many states courts-and the law differs in this area of the law from state to state-will strike down overbroad Non-Compete Agreements in their entirety. Others will “blue line” them-eliminating only the invalid parts. California leads the way in banning non-compete agreements altogether, except in the case of the sale of a business. In this instance, the new business owner should not be denied the company’s existing goodwill.
Another aspect to consider is how the employee left the company. If he was let go through no fault or design of his own, then a court may be less likely to enforce a non-compete agreement, especially a highly restrictive one. Conversely, if he quit or was terminated for cause, then the balance tips in favor of the company.
Sometimes, companies understand that the agreement they place before one of its employees is not likely to be enforced. For these organizations, it is enough to have the employee intimidated and wary about ever crossing the company.
All in all, the Non-Compete Agreement is a valuable tool for companies. But for it to be most useful, its drafters must find that proper equilibrium between the company’s legitimate interests and the employee’s right to work.
Mark Warner is a Non Competition Agreement Research Analyst for RealDealDocs.com. RealDealDocs gives you insider access to millions of legal documents online drafted by the top law firms in the US that you can download, edit and print. Search For Free at RealDealDocs.com.
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