The first and most important part of an income statement is the line reporting sales revenue.  Businesses need to be consistent from year to year regarding when they record sales. For some business, the timing of recording sales revenue is a major problem, especially when the final acceptance by the customer depends on performance tests or other conditions that have to be satisfied. For example, when does an ad agency report the sales revenue for a campaign it's prepared for its client? When the work is completed and sent to the client for approval? When the client approves it? When the ads appear in the media? Or when the billing is complete? These are issues a company must decide on for reporting sales revenue, and they must be consistent each year, and the timing of reporting should be noted on the financial statement.

The next line in an income statement is the cost of goods sold expense. There are three methods of reporting cost of goods sold expense. One is called "first in-first out" (FIFO); another is the "last in-last out" (LIFO) method and the last is the average cost method. Cost of goods sold expense is a huge item in an income statement and how it's reported can make a substantial impact on the reported bottom line.

Other items in an income statement include inventory write-downs. A business should regularly inspect its inventory carefully to determine any losses due to theft, damage and deterioration, and to apply the lower of cost or market (LCM) method. Bad debts are also an important component of the income statement. Bad debts are those owed to a business by customers who bought on credit (accounts receivable) but are not going to be paid. Again the timing of when bad debts are reported is crucial. Do you report it before or after any collection efforts are exhausted?

Summary:

The connection between computers and language is nothing new. We started seeing it in popular culture back in the 60’s with Star Trek’s communicators. The idea of a universal instant translator of any language into any other language is an extremely appealing problem to techno-linguists. We’re still nowhere near to achieving that dream despite great strides that have been made with automatic translation services online.

There is no fear of losing the language classroom ...

Keywords:

CALL, Computer, language learning, esl, efl, learn english, language software, pronunciation

Article Body:

The connection between computers and language is nothing new. We started seeing it in popular culture back in the 60’s with Star Trek’s communicators. The idea of a universal instant translator of any language into any other language is an extremely appealing problem to techno-linguists. We’re still nowhere near to achieving that dream despite great strides that have been made with automatic translation services online.

There is no fear of losing the language classroom any time soon. More than any time in the last 100 years, students are flocking to ESL and EFL classrooms around the world. And more than ever, technology is becoming a core part of these classrooms. We are now entering a time when both students and teachers are ‘tech savvy’ and computers and related technologies have been part of their daily life from the start.

They have a familiarity and comfort level with technology that people born say before 1980 or so just don’t have. As language students' lives become increasingly computer based, the importance of integrating computers with language learning is growing. Not only do students expect it, but it is also how many are most comfortable learning (for better or worse).

Sadly, and maybe this is only for those of us who are slightly older, the growing dependence on technology has resulted in a disturbing lack of familiarity and comfort with traditional information sources - like books, libraries, and frighteningly person-to-person communication.

So what should language teachers do? Should you integrate computers into your language classes and lessons? Well that will always depend on what you are trying to accomplish and why. By no means do you need to go 100% digital – however to completely ignore the importance of technology in language learning would be a major mistake in my estimation.

I know what I do in the classes I teach. I make use of computers in my classes when I see an overall benefit, and I don't when I can't see the benefit. What will you do? Well, that depends on you and your personal inclinations.

For now, keep in mind that while CALL, or computer assisted language learning, has come a long way in the last 15 years or so, the word ‘assisted’ is, and I think should always remain, central in the relationship between computers and language learning.

Summary:

1. Always use same swing pose every time you shift the ball from sand bunker.

Every time you have to shift the ball from the sand bunker, always use same swing pose, then adjust only the position of the ball, and also consider to adjust the weight of down swing whether it should be harder or lighter, in order to estimate the distance to the target. Unless you are in the really difficult situation such as the ball sinks into the sand , or in any circumstances that normal ap...

Keywords:

golf,tips,technique,how to,swing,putter,playing,Success,ball,sand bunke, training

Article Body:

1. Always use same swing pose every time you shift the ball from sand bunker.

Every time you have to shift the ball from the sand bunker, always use same swing pose, then adjust only the position of the ball, and also consider to adjust the weight of down swing whether it should be harder or lighter, in order to estimate the distance to the target. Unless you are in the really difficult situation such as the ball sinks into the sand , or in any circumstances that normal approaches could not be applied, then will use special techniques. Normally, the factor use to decide how deep the sand you should dig into is depends on individual experience in sand bunker shifting, but the basic approach is addressing openly , keep the putter floating a bit above the sand, then swing down to the same line where you are addressing. It is also useful to keep in mind that you should hit the ball on the left and slices from outside reach in and the power must come from the upper part of the body while your feet buried into the sand and do not be afraid to hit the sand.

2. Your swing must be smooth and continuous.

There are so many people who see a friend can drive far more than oneself , then try to follow his approach by trying to use as much power as they can , as a result , they won't be able to control the ball's direction. The one of important thing for golfer is to maintain equilibrium between the body and the swing and keep it stable. Up swing with gentleness , not fast and jerk, then transfer the weight to right leg, when down swing, transfer the weight down to your hip while your eyes still watch at the ball , and hit the ball to the desired direction. The most important thing is you must maintain your position the speed of the swing at the same level every time.

3. When shifting...the head must be still.

One important cause that affect to the changing direction of the ball is tottering head when shifting , which will change the balance of your body. Therefore, to do effective shifting you must keep your head still and stable throughout the process. the basic approach when doing shift is stand open, lay the ball close to the right leg, maintain the weight to the left leg, hold the grip in short figure and do the stroke like when you are putting. About which size of putter should be used is really depends on individual experience and expertise. You should get much training enough to decide which size of putter suit you the most.

4. When up swing, make sure that your left shoulder aligned with the right foot.

Address in correct posture when up swing will bring the most effective and powerful to the hit. You must always remember that when up swing turn left shoulder to align with the right leg. This pose will draw the power from muscles between the shoulder and the waist while full speed of the swing being generated. The enough and proper training will develop you swing very quickly.

5. Find the focal point where the putter hit the ball.

The technique that many pros use to find the proper focus to hit the ball is to keep putter a bit away from the ball and leave the small gap between the ball and the putter. This gap will allow you to know where the putter will hit the ball, as a result, you can decide the right focus.

Almost 108 million Americans were overweight or obese in 1999. Until now, obesity continues to be a serious problem and is predicted to reach epidemic levels by the year 2020.

One way to prevent this scenario is to make people aware of the risks of being overweight or obese.

Here are some diseases that you are putting yourself in risk of if you are carrying a lot of extra pounds:

1. heart disease

2. stroke

3. diabetes

4. cancer

5. arthritis

6. hypertension

Losing weight helps to prevent and control these diseases.

The quick weight loss methods which have spread like fire these days do not provide lasting results. More often than not, dieting methods which involve dietary drinks, foods and supplement or pills do not work. If they do, the results are just temporary.

It is better to rely on a healthy weight loss option which will provide lifetime results. You have to set realistic goals and not expect to lose a lot of pounds in a short span of time.

Here are some tips on how you can lose those unwanted pounds the healthy way:

1. Do not starve your self.

The key to a healthier way of losing weight is: Do not diet.

You may seem happy and feel that you are losing those unwanted flabs on your belly and thighs by skipping meals. But remember that this would not last long. Your body cannot tolerate having insufficient food to fuel the energy that you use up everyday.

If you get used to skipping one or two meals a day, your stored calories will be used up instead of the energy that should have been provided by your meals. So if you just eat one huge sandwich in one day, it will end up straight to your problem area (i.e. highs, buttocks, hips).

2. Start your day right.

Mothers always say that breakfast is the most important meal of the day. Have a healthy meal in the morning to jump-start your metabolism.

Your food intake after you wake up will be used to burn fat all day long.

3. Eat small, healthy meals frequently.

Five small-serving snacks per day is better than three hearty meals. Eating more frequently, and in small servings, can prevent over-eating. This will also increase your metabolism and make calories burn faster.

4. Decide on how much weight you want to lose.

Keep your goals realistic. In the long run, it is virtually impossible for you to lose 40 pounds in 2 weeks. Have a mindset that you want to eat healthy to stay healthy for the rest of your life.

Once you have decided on a weight loss plan or program, stick to it and make sure that you follow your own set of dieting rules.

5. Drink lots of water.

Your body needs sufficient water to burn fat and keep your cells hydrated and healthy.

6. Avoid too much sugar.

Plan your meals around lots of fruits and vegetables, some bread, rice or pasta for that carbo fix that you need, plus lean meat and protein rich-foods. Sweets, sodas and pastries should be once-in-a-while indulgences only.

7. Watch your fat intake.

Fat is not the culprit to being overweight. You need this to keep your weight at the proper level.

There is such a thing as healthy fats. Olive, peanuts and canola oil have them. Tuna, salmon and mackerel have omega-3 fats which is good for the heart.

8. Exercise.

Leave your car if you are only going a few blocks from home, take the stairs instead of the elevator, jog, cycle or skate. Use these activites and other home chores if you are too lazy to go to the gym and take exercise classes. Make sure that you do this regularly and you will not even notice that you are already shedding pounds with these mundane activities.

It does not matter how much weight you plan or need to lose. What is important is that you set realistic goals for yourself.

Go slow. If you have already lost 5 or 6 pounds, give yourself a break then try to lose the next 5 pounds.

Eat healthy, drink lots of water, have enough sleep and exercise. This will give you a higher chance of losing weight and improving your health, which would result to a new, healthier you.

Getting ready

1. If you’re bound for a fishing trip to the North Country, expect to spend much on transportation, your outfit, licenses and permits. For a lot of people, the trip’s highlight will be fishing. For this reason, you should get yourself a new line on your reel.

2. Protect your eyes while fishing and you should only invest in a good quality pair of polarized sunglasses, as it will not only aid in protecting the eyes, but will also provide superior visual penetration into the water.

3. Keep mosquito repellent as well as plastic worms in a separate compartment, making sure it is out of the tackle box as both items do contain lacquer solvent that can soften the paint of any metal, plastic, or wood lure and the soft paint may never harden.

4. Always keep a small file or a small stone handy to be used to keep the hooks needle sharp.

5. Learn how to tie good knots. Practice carefully until such time that you are already certain that they will hold.

General fishing guidelines:

1. Don’t fish with any bait in just one spot for more than 10 casts. If, by those casts, nothing changes, it’s time you change location.

2. Properly position the canoe, not too close or too far from the fish. If you are too close, you will frighten the fish. If you are too far, you can not accurately place the lure in position.

3. When doing top water fishing, do not set the hook until you can really feel that the fish is on the lure, being very careful not to surprise the fish. Just keep on working the lure cautiously towards you.

4. Be very patient. Just be certain that you know you are in a suitable fish-producing area.

5. Always be quiet, as sound can travel through the water better than through the air.

6. Release carefully, instantly and safely any fish that you do not plan to eat. Preservation of Ontario’s fishing resources is essential and needed for fishing to continue thriving.

7. While waiting for your catch, or when you do catch anything or none at all, look at the scene behind you, take a deep breath and enjoy the only lakeland wilderness in the entire world!

Fishing Regulations

Carry your license with you

Residents of Canada should have a fishing-version Outdoors Card and must have a fishing license tag that is attached to it so that it can be considered as valid.

Non Canadian residents should have their basic license form signed and have the correct license tag fastened in order that it can be considered valid.

Keep in mind always that a Outdoors Card or non-resident license card is non-transferable; it grants privileges to you alone. It should be carried with you each time you go fishing.

Note too, that whenever a Conservation Officer requests to see and examine your license, the law requires you to show it.

State and District Regulations

State and District rules control angling in Ontario. The key and major State law with regards to fishing is the Ontario’s “Fisheries Act”; this defends guards and takes care of and save fish and its habitat. Likewise, it controls the fishing seasons, limits to catch, possession, and size, and the gears allowed as well as fish sanctuaries. On the other hand, the “Fish and Wildlife Conservation Act” is the major provincial law that regulates fishing. It is stated in this decree, that fishing licenses are issued.

Wildlife Protection and Preservation Officers

Wildlife Protection Officers have the authority to inspect, search, arrest, and seize under the different act they carry out, together with Ontario’s “Fish and Wildlife Preservation decree” as well as the “Fisheries Regulation and Act”. During the Conservation Officers duty, they may do the following:

1. Ask important questions that are in relation to the inspection they are conducting;

2. Review and examine buildings;

3. Stop and examine a boat, vehicle, or aircraft;

4. Confiscate certain items which are related to the offence that an individual may have done;

5. Search and investigate having a warrant to legalize such search;

6. Search and investigate having no warrant to support the search in situations that require immediate attention and action;

7. Arrest anybody that the Wildlife Preservation Officer supposes and believe has committed, or is on the act of performing, or is about to perform a violation or offence.

Open Seasons

The opening and closing dates of fishing season changes and is determined by the species on the area. It is illegal to try catching a fish for which the season has already been closed, even if one is going to release it after. Do understand that closed seasons protect the fish at time of the year when they are most susceptible especially during spawning.

Unless specially stated, species that are not on the list have a year-round open season.