Friday, November 30, 2012

10 Questions To Ask When Choosing An Accountant | Tax Help HQ

The vast majority of small businesses could use the services of an accountant. The number of ways in which it is possible to introduce errors into your business through accounting practices is staggering. Your accounting includes issues related to payroll, monitoring profitability, inventory control, avoiding penalties and interest on taxes, and much, much more. It is wise to select a competent professional in this field to help you navigate the minefield of accounting pitfalls. Selecting such a professional can be difficult, especially since not all accountants are created equal. Here are some questions to ask to help ensure that you are selecting the best accountant you can for your business.

1. Are they recommended by a trusted colleague?

One way to start the search for an accountant is to ask people that you already trust for suggestions. Your banker, insurance agent, attorney, and financial planner most likely know and work with accountants on a regular basis. Also inquire to the companies that you do business with, such as you barber, florist, butcher, and plumber. Chances are, these sorts of business owners use an accountant for some business functions, since these tend to be the types of business owners that are excellent at what they do, but not so great with dealing with the complexities of taxes and accounting.

2. Ask around your Chamber of Commerce.

If you are familiar with your local Chamber, they can be an excellent resource. You can ask at Chamber events for referrals to accountants, and you are likely to meet many such service providers at Chamber functions, trade events, and leads groups. Also, many Chambers have an internal complaint system and can let you know whether or not complaints have been issued locally against an accountant or firm.

3. Do they have any complaints with the Better Business Bureau?

When many individuals decide to take action and make a complaint against a firm, they often think first of the BBB. Check with your local division, or look them up online, and make sure that the company you are considering hiring has a good record with the BBB. If they have a Gold Star award from the BBB, then you?re on the right track to working with a company that is reputable and stands by their word. The BBB?s new letter grading system can also help you in selecting a good firm.

4. Have they ever been investigated by your state Attorney General?s office or state board of accountancy?

This is another place to do your own due diligence. Complaints with the state AG or Board of Accountancy is an automatic red flag and should be highly considered before selecting a firm.

5. What services do they provide, and what services do you NEED?

Think about exactly what you?re looking for in a service provider. Do you need full service accounting, outsourcing all functions to another person or firm? Or do you just need year-end tax preparation? Knowing the answer to what services you need will help you pick the best person to do what you need, and will affect your budget for getting it done. For example, if you just need tax preparation, then you might be better off with an experienced tax preparer instead of a CPA firm that mostly does auditing and general accounting. If you only need payroll services, then you might want to hire a payroll company rather than a bookkeeper that does payroll on the side. If you need the books updated weekly or monthly, most communities have competent, independent full charge bookkeepers that you can hire.

If you?re looking for somebody to come set up your books and show you how to use your accounting software, you may want to consider a general CPA or a competent bookkeeper. If you do all your own books using Peachtree, Quickbooks, MS Money, or another popular commercial software package, it can be very helpful to have somebody to call should something go wrong. The large commercial accounting software publishers all provide some sort of certified expert rating system for individuals that are experts on using their software. You may want to look for and consult with such a certified expert on your particular accounting software. For example, Intuit offers its Quickbooks Certified ProAdvisor program to consultants. Finding one of these certified individuals can really help you a lot if you?re doing the books yourself.

If your only interest is in tax compliance, look for a CPA that specializes in taxation, or an Enrolled Agent (EA). An EA is an individual licensed directly by the U.S. Treasury to handle tax matters, and this individual can represent you before the IRS just like a CPA or an attorney. By nature of the credential, EAs are dedicated tax professionals and are generally more competent in areas of tax issues than a general CPA, unlicensed tax preparer, or bookkeeper.

Selecting the type of professional you need is a serious consideration in this process, and depends largely on what you plan on doing yourself, and what you expect to need help with.

6. Are they licensed in some way?

Credentials are not always the most important thing to consider, but they do reflect at least a minimum level of professional competency, in theory. If they are a CPA, they?ve passed a rigorous four part examination and have at least a bachelor?s degree in accounting and two years of professional experience, at a minimum. If they are an Enrolled Agent, they have passed a very rigorous three part exam covering individuals, businesses, and practices and ethics that is administered directly by the Internal Revenue Service.

The individual preparing your tax returns, doing your books, or processing your payroll doesn?t necessarily need credentials in order to do the tax and do it right, so experience is a critical piece of the puzzle you?ll want to inquire about.

Do keep in mind that if you?re audited by the IRS, only CPAs, EAs, or attorneys can represent you, unless you wish to represent yourself, which is not recommended.

7. How much experience do they have?

How many years have they been doing what they do? What type of companies do they generally work with, such as which industries and what size companies? Inquire as to how many of each of your type of entity they work with each year. If they?re experienced working with your type of legal entity, within your industry, or your size of company, they might be a good fit.

8. How do they charge, and how much?

Don?t be afraid to ask about the money. Some firms will charge by the hour, or on a piece rate for the type of work being done. Bookkeepers will usually charge an hourly rate, while tax preparers often charge a flat rate per form and schedule. If your tax return is pretty complex, expect to pay more, which could be a base rate plus an hourly rate for doing accounting work to generate the numbers needed for various line items on the return. If you?ll be seeking software assistance, find out what they will charge for this, usually at an hourly rate. It can?t hurt to know whether you?ll be over your head in terms of what you can reasonably afford for the services you are seeking.

A word of caution: Price should not be the ultimate determining factor when decided who to use and what services to do yourself. If you?re genuinely over your head when it comes to certain tasks, don?t be afraid to spend the money. There?s an old saying that goes like this, ?Do what you do best, hire out the rest.? Accounting can be one of the most frustrating aspects of owning a business, and trying to do it all yourself can take time away from what you should be doing, which is running your business to the best of your ability to generate a profit.

9. Are you comfortable with the individual?

Even if you hire a large firm to do your accounting, there is still going to be an individual person that will be doing the work and with whom you will work with almost exclusively. You need to sit down with this person and make sure that you are comfortable working with them. If anything makes you uncomfortable in any way, you need to find somebody else. Think about it: This person is going to have access to an incredible amount of private financial information, so it has to be somebody you feel comfortable trusting.

10. Don?t be afraid to make a change.

Even after selecting somebody to work with, don?t be afraid to find somebody else if things aren?t working out. Your accounting is too important to the success of your business to leave it in the hands of an incompetent person or somebody you don?t completely trust. Problems with your current accountant could range from having just plain bad interpersonal chemistry to gross incompetence on their part, or perhaps you have the wrong specialist to meet your needs. Regardless, don?t hesitate to take your business elsewhere, since your accounting, bookkeeping, and taxes are simply that important to the life of your business.

Using the ten steps outlined in this article will give you a great start towards finding the accountant that is right for you. Identify the type of professional that can best provide the services you need, ask around for referrals, then check them out and interview them personally. This process will ensure that you get the best accountant for your business needs.

Source: http://taxhelphq.com/blog/personal-finance/10-questions-to-ask-when-choosing-an-accountant/?utm_source=rss&utm_medium=rss&utm_campaign=10-questions-to-ask-when-choosing-an-accountant

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Video: Hostess Feeding Frenzy Begins

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Source: http://video.msnbc.msn.com/cnbc/50019187/

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500px for iPhone and iPad review

500px for iPhone and iPad review

500px is a premium photo sharing platform for professional and aspiring photographers for the web and iPad that has now made its debut to the iPhone, and the iPad version got a nice upgrade as well. It's beautiful. 500px for iPhone and iPad lets you scroll through your friends' activity in Flow, discover gorgeous photography in Popular, browse through photographers' profiles, and more.

500px is marketed for professional and aspiring photographers, so to keep that spirit within 500px, mobile uploads are not available on the iPhone and iPad; all photos must be uploaded through the web. However, you can browse through all the photos and view them on the gorgeous Retina displays of the iPhone and iPad as well as like, mark as favorite, and leave comments.

The iPhone version of 500px has three main sections: Home, Photos, and Your Account (named after you). From Home, you can go to Flow, Following, and Favorites. Everything except Flow is displayed as a grid making it easy to see up to 15 photos at once so you can specifically choose which ones you want to see bigger. Flow is a stream that displays all the recent activity of the people you follow and displays one photo at a time.

In the Photos section, you can find the Popular, Editors' Choice, Upcoming, and Fresh feeds. The are displayed in a grid making it easy to casually browse through what's available.

In Your Account, you can access your Profile or Flow. Profiles show one of the user's most recent photos at the top as a header. I actually don't like this because since the most recent photo is at the bottom of the initial screen, profiles usually look rather repetitive and boring. 500px should either allow users to choose their header image or automatically choose a photo that is further down the user's profile.

The iPad version of 500px is a little different and features a sidebar that gives access to Popular, Editors' Choice, Upcoming, and Fresh. Although the iPad version doesn't have Flow, it does include the 500px Market where you can purchase and download your favorite photos for personal use.

When you sign up for 500px, you are automatically granted a 14-day trial to experience all the available features. Once your 14 days are up, you can choose to continue using a free account or sign up for a premium account that gives you unlimited uploads and collections, a personal portfolio, advanced statistics, and more. A free account allows 10 uploads per week and the ability to sell your photos in the Market. A premium account costs $20/yr and $49.95/yr for the Plus and Awesome memberships, receptively.

The good

  • A world of incredible images in your pocket: the greatest photos, anywhere.
  • Stay up to date on your friends' activity using Flow (iPhone only)
  • Browse through incredible community-selected galleries and editor-curated selections.
  • Interact with the community by commenting on photos, liking them, or adding them to your favorites for later viewing.
  • Receive notifications when the community members interact with you and your photos.
  • Purchase and download gorgeous high-resolution digital versions of your favorite photos on the 500px Market (iPad only).
  • Gorgeous on Retina displays

The bad

  • Flow is not featured on the iPad
  • Cannot make purchases with iPhone
  • Header images for profiles are often times the same photo as the user's most recent photo. This makes the profile too repetitive.

The conclusion

The iPhone and iPad app for 500px is absolutely gorgeous and a great way to browse though photos on the platform. Even if you're not a professional or aspiring photographer, you can still use 500px as a way to discover and enjoy fabulous photography.

Free - Download Now



Source: http://feedproxy.google.com/~r/TheIphoneBlog/~3/irO9EmDAJVs/story01.htm

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Georgia Southwestern students help troops celebrate the holidays

AMERICUS, GA - Georgia Southwestern State University Psychology Professor Chuck Huffman and his Psychology and Modern Life class showcased their arts and crafts skills for a few hours today to help troops in Afghanistan celebrate the holidays.

The class decorated stockings that will be filled with snacks and other goodies. In turn, their stockings will be gathered with stockings from other decorating workdays and sent overseas in a project known as Operation Desert Support (ODS).

ODS was initiated in 2008 by Sumter County 4-H?er Morgan Bowen to show support to troops deployed to Iraq and Afghanistan. Through ODS, stockings are still sent overseas to U.S. troops for Christmas.

The stockings are stuffed with items donated from the community. Each one is handmade, uniquely decorated and contains a handmade card. More than 1,400 U.S. troops have received stockings since the program began. Care packages containing hygiene items, foot powder and socks are also sent.

Bowen?s mother April Bowen helped organize the decorating workday with Huffman. April is involved with another Sumter County 4-H program called Sumter Operation: Military Kids which better serves military youth in all phases of the deployment cycle.

For more information about Operation Desert Support, call (229) 931-2316 or (229) 924-4476.

Source: http://plains.wtvm.com/news/military/59862-georgia-southwestern-students-help-troops-celebrate-holidays

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Will 'Killing Them Softly' Be a Hit at the Box Office?

From Killing Them Softly to Silver Linings Playbook, get the scoop on what's playing in theaters!

Source: http://www.ivillage.com/movie-reviews-what-see-weekend/1-b-415949?dst=iv%3AiVillage%3Amovie-reviews-what-see-weekend-415949

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Gazans thank Iran for help in battling Israel

GAZA CITY, Gaza Strip (AP) ? Residents of the Gaza Strip on Wednesday plastered large billboards in key locations thanking Iran for its help during a recent eight-day battle against Israel.

The posters reflected the strong ties between Iran and the Hamas and Islamic Jihad militant groups in Gaza. Israel considers Iran to be its most dangerous enemy, citing Iran's support for the militants and its suspect nuclear program.

During the fighting, Gaza militants groups fired hundreds of rockets into Israel, including Iranian-made "Fajr" missiles reaching as far as Tel Aviv and the outskirts of Jerusalem.

Israel has long accused Iran of funneling weapons into the Gaza Strip, but only recently have the militant groups openly acknowledged the origins of their arsenal.

The posters, displayed at busy intersections through Gaza, show the Al-Aqsa Mosque in Jerusalem, surrounded by Iranian and Palestinian flags, two hands in a handshake with the words, "Thanks and Gratitude to Iran" in Arabic, Hebrew and Farsi.

The posters were not signed, and Hamas and Islamic Jihad representatives said their groups had nothing to do with them. But their prominent location, at busy intersections and next to a destroyed Hamas security compound, as well as the fact that they were not removed, indicated that the militants were involved in the effort. Hamas has ruled Gaza with a firm hand since overrunning the territory in 2007.

Hamas and Islamic Jihad leaders have also publicly thanked Iran.

Israeli government spokesman Mark Regev accused the Hamas leadership of putting its interests above those of the people of the Gaza Strip.

"I don't think anyone should be surprised by the connection between Hamas and Iran, because they share the same extremists and hateful ideology," he said.

Israel launched the offensive in Gaza on Nov. 14 in response to months of intensifying Palestinian rocket fire. Israel launched roughly 1,500 airstrikes at Palestinian rocket launchers and storage sites. While Israel claims to have inflicted heavy damage, the militants continued to fire rockets until a cease-fire was declared on Nov. 21.

In eight days of fighting, more than 160 Palestinians, including dozens of civilians, were killed, according to Palestinian medical officials. Six Israelis were killed.

Source: http://news.yahoo.com/gazans-thank-iran-help-battling-israel-144525933.html

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Thursday, November 29, 2012

What Is an Atmospheric River?

A gigantic storm is set to hit the West Coast later today, bringing with it over a foot of rain. It's what meteorologists call an Atmospheric River—but what is that, exactly? More »


Source: http://feeds.gawker.com/~r/gizmodo/full/~3/AFpAsQhZX2g/what-is-an-atmospheric-river

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Pitch ? The road ahead for Compact SUV market in India

With the advent of vehicles like Mahindra Quanto, Premier Rio and Renault Duster launched in the country, the Compact SUV market is making a name for itself with more and more consumers moving towards this segment. Claiming to give an experience of both the worlds; a compact premium hatchback and an entry level sedan, the makers of these SUVs are pitching the product to appeal to a younger, professional and lifestyle oriented users. Why is India late in bringing this segment on road? And what is the future? Pitch finds out.

Vivek Nayer, CMO, Automotive Division, Mahindra & Mahindra

Vivek Nayer, CMO, Automotive Division, Mahindra & Mahindra

According to Vivek Nayer, CMO, Automotive Division, Mahindra and Mahindra, the brand that launched Quanto two months back, says that Mahindra is trying to create a new segment as the market for compact SUV was non-existent in India. He explains that this segment will appeal to hatchback owners, entry level sedan owners and SUV owners as well. There are areas and scope for improvement in each of these segments. For example, he says hatchbacks are compact, have decent mileage and have easy manoeuvrability but do not have the presence, high ground clearance or the space of an SUV. ?We believe that the compact SUV is the best of both worlds, it allows the user to get the feel of both the worlds. It is compact from the outside, easy to manoeuvre in the city, and at the same time spacious from the inside,? adds Nayer.

Change to compact
Umang kumar, Co-Founder and CEO Gaadi.com affirms that the segment has gained popularity, but only over the past few years in India. ?People in India now indulge in more outdoor activities compared to the past. This is the result of growing disposable income. For an average Indian family, a compact SUV makes sense because for its optimal proportions, practicality, usability, fuel economy and cost of ownership,? he adds.

But why are home grown brands coming out with compact SUVs now? Auto makers like Tata Motors and Mahindra & Mahindra have been making entry-level SUVs in the past. According to Kumar these products lacked the comfort and feel of the modern family cars and, hence, became more popular with cab operators instead. ?The compact SUV segment, which since the launch of the Renault Duster and Mahindra Quanto, has given the buyer an option of well-packaged, practical utility vehicle with a character of its own. Next up will be the Ford EcoSport while, Tata Motors is also thinking of a compact Aria,? he says.

This has been pushed further with the growing popularity of Utility Vehicles in the country as data suggests. According to reports from SIAM (Society of Indian Automobile Manufacturers), sales of Utility Vehicles grew by 55.83 per cent during April-September 2012 and 60.54 per cent during April-October 2012 as compared to the same period last year. April-October 2011 recoded domestic sales of 1,92,591 vehicles in the Utility Vehicle segment, while in 2012 it is 3,09,180 units.

Market evolution
Has the market evolved? No says Nayer, he adds that Mahindra is evolving the market. With the introduction of the Compact SUV Quanto, Mahindra claims to appeal to a wider audience and hopes to draw volumes from all the three segments, which includes SUVs, hatchbacks and sedans.

He believes that if all three segments are put together the market size is of one lakh vehicles per month. He says that the premium hatchback market size is 40,000 a month, entry level sedans size is 20,000 a month and SUV is another 40,000 a month. ?We are talking about a 90,000 plus market size out of which Quanto will get a share, as we have a production size of 2,500.

But is it true that models based on proven and global platforms are the way forward to build mass volumes in the country? Nayer says that internationally the ratio between cars to SUV in many markets like Malaysia and Europe are 40:60, 40 per cent SUV and 60 per cent car. ?In India the ratio is half of that, which is around 20 per cent. We believe that in time, the kind of offering we are giving to the consumers and as lifestyle, aspiration and standards of living improve, people will buy more and more SUV kind of products, which appeal to their needs,? he adds, citing at the Quanto.

According to a survey by Gaadi.com, the share of voice for compact SUVs is 36 per cent compared to others which stands at 64 per cent. Indexed Data show that Mahindra Quanto in the period from 16th October to 15th November got a score of 16 out of 100 in terms of share of voice, followed by Tata Safari at 15, and Renault Duster at 11.

Is price the only factor?
The Quanto stars at Rs 5.99 lakh (ex-showroom) and goes to Rs 7.5 lakh (ex showroom), while Maruti Ertiga starts at Rs 7.3 lakh (ex-showroom) for diesel, and Nissan Duster starts above Rs 8.1 lakh (ex-showroom). Is pricing the only factor that is driving the sales? And does this segment hold enough market share to drive volume buys? Gaadi.com?s Kumar cites figures from his company?s report, which says that the sales figures of October 2012 show that SUVs comprised 8 per cent of the total cars sold during the month. He adds, ?The newest addition to the compact SUV segment the Quanto, the sales of which slowly seem to be gaining momentum. Sales of the car increased by over 40 per cent month on month (m-o-m) post its launch in September 2012. The number Renault Dusters sold also increased by 28 per cent m-o-m.?

If the sales are steady and there is enough hype in this segment, then why is India opening up so late for the compact SUV segment? Nayer says that there are two reasons, internationally the SUV to car ratio is 40:60, because the per capita income is higher and the lifestyle is different.?That kind of lifestyle aspiration has recently come to India. In our country SUVs are bought only for utility purpose but of late people have started buying SUV for lifestyle purposes,? Nayer adds.

Murad Ali Baig, Auto expert

Murad Ali Baig, Auto expert

Murad Ali Baig, Auto Expert, says that, SUV today is a bit of a misnomer as the buyers are not into serious off-roading. He adds, ?They just buy something that looks like an SUV, which gives them that macho feel.? With the rising tide of the compact SUV market, Baig explicates that what the market is seeing is not compact SUVs but low cost SUVs. ?Therefore, the new cars like Renault Duster and some of the other cars are low cost vehicles and they give you a sense of an SUV but they are actually have limited real SUV capabilities. They are not proper off-roaders they are two wheel drives,? he further adds.

Urban cowboy or rugged terrain?
But is the retail strategy of foreign brands enough to counter the home grown brands in terms of the compact SUV market? Kumar says that, product marketing is one thing but, experiencing the product first hand can make or break a deal. As buyers become more educated about quality, driving dynamics, features and safety, it?s a never-ending fight between indigenous car makers and foreign brands. ?The strategy adopted by Indian car makers is to provide a car with a whole lot more features while pricing it low. The multi-nationals on the other hand offer better build quality, safety features and the likes,? he adds. The figures in the past couple of months according to Gaadi.com seem to be moving in a positive direction. According to the site, customers have welcomed the new compact SUV segment. More players like Ford with EcoSport and Tata Motors with Compact Aria, are expected to jump in the fray. Also according to the site, in terms of share of voice, 30 out of the 100 people who searched for SUVs showed interest in a compact SUV.

What then could be the possible challenges both home grown brands and foreign brands could face in the market? Kumar says that, when a manufacturer has a compact SUV under its portfolio the biggest challenge for any manufacturer is keeping the manufacturing costs in check. ?In a competitive scenario like India, pricing is crucial. Most local brands are able to offer their cars at a low price thanks to the localisation that goes into making them. A well spread dealer network also plays an important role when it comes to market penetration. Secondly, maintaining a set quality standard is as crucial as the pricing. The buyers have become more aware of safety features and overall build quality,? he adds.

With more than 15,25,488 passenger vehicles sold in April-October 2012 (SIAM), which also includes utility vehicles, compact or not, consumers are still having a tough time manoeuvring during peak hours. Will the Compact SUVs only bring a sense of ?presence? or ?machoism? on the streets or will they really help to cut through the tough traffic with space and ease? Only time will tell.

Source: http://pitchonnet.com/blog/2012/11/28/the-road-ahead-for-compact-suv-market-in-india/

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Rice continues to lose ground with skeptical senators

ABC News' Sunlen Miller and Rosalyn Oshmyansky report:

Day two of Susan Rice's charm offensive on Capitol Hill brought little support for the U.N. ambassador to become the next secretary of state if nominated by President Obama.

After meeting privately with Rice this morning, moderate Republican Sen. Susan Collins of Maine said she still had questions about the embassy attack in Libya that "remain troubling" and needed to be answered before she can support Rice for secretary of state.

"I continue to be troubled by the fact that the U.N. ambassador decided to play what was essentially a political role at the height of a contentious presidential election campaign by agreeing to go on the Sunday shows to present the administration's position," Collins said after her meeting with Rice. "I would need to have additional information before I could support her nomination."

By way of comparison, Collins jumped at the opportunity when asked about Sen. John Kerry, D-Mass., whose name is also on the short list said to be considered for the next secretary of state.

"I think John Kerry would be an excellent appointment and would be easily confirmed by his colleagues," Collins said.

As for Rice, Collins brought up the 1998 bombing of the two U.S. embassies in Tanzania and Kenya when Rice was the assistant secretary for African Affairs. The senator said it's troubling that lessons seemed to be missed because so much of what happened in Benghazi "eerily echoes" what happened in the African attacks when Rice was head of the African region for the State Department.

Get more pure politics at ABCNews.com/Politics and a lighter take on the news at OTUSNews.com

"In both cases, the ambassador begged for additional security," Collins said, "and those requests, as in the case of Benghazi, were turned down by the State Department."

Collins said today she asked Rice what role she played in turning down requested security at the two embassies in Africa before the 1998 bombings.

"She [Rice] said she would have to refresh her memory but that she was not involved directly in turning down the requests," Collins said, adding, "but, surely, given her position as assistant secretary for African affairs, she had to be aware of the general threat assessment and of the ambassadors repeated request for more security."

Rice has spent the past two days in meetings on Capitol Hill, specifically requested by her with individual senators who have voiced concern about her potential promotion to secretary of state.

After the morning meeting with Collins, Sen. Bob Corker, R-Tenn., had a private meeting with Rice but declined to say afterward whether he would support Rice if the president nominates her. Corker stressed that he hopes Obama will choose someone with independence.

"I would ask the president back step away from all the buzz around this particular situation and take a deep breath and decide who is the best secretary of state for our country," Corker said this afternoon. "Hopefully, it will be someone who shows independence and have the ability to lead this nation and the world."

The senator's careful response stands in direct comparison to comments he made Tuesday in an interview with Foreign Policy magazine in which he said Rice would make a better Democratic National Committee chairwoman than secretary of state, based on what happened in Benghazi and its aftermath.

Corker was more restrained today, saying he'll withhold judgment until someone is nominated and he's able to thoroughly examine that person's credentials in order to make his own determination.

Corker is next in line to the ranking member of the Senate Foreign Relations Committee so will have a prominent role in the nomination process. He said today that he holds the secretary of state at a higher standard than most cabinet members.

"All of us here hold the secretary of state to a very different standard than most cabinet members," Corker said. "Secretary of state is, no doubt, one of those we want someone of independence. We understand they are going to support the administration and all of their efforts, [but] we want someone who's transparent and direct."

Rice Tuesday met with a vocal and tough crowd of Republican senators: Sen. John McCain, R-Ariz., Sen. Lindsey Graham, R- S.C., and Sen. Kelly Ayotte, R-N.H. The three senators said they were more troubled after their meeting with Rice.

Sen. Joe Lieberman, the independent from Connecticut, so far has been the one lone senator to have met with Rice this week and come away with a positive view.

After his meeting Tuesday, Lieberman said he has his questions answered and does not see anything that would disqualify Rice from potentially becoming the next secretary of state, if nominated.

Also Read

Source: http://news.yahoo.com/susan-rice-gains-little-ground-day-2-skeptical-200803311--abc-news-politics.html

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Chelsea 'regrets' handling of ref abuse claim

By ROB HARRIS

AP Sports Writer

Associated Press Sports

updated 1:12 p.m. ET Nov. 27, 2012

LONDON (AP) -Chelsea has expressed "regret" but stopped short of apologizing to Premier League referee Mark Clattenburg after accusing him of racism in a case that was later dropped by the authorities.

The European champions also stressed that they would have no problem with Clattenburg refereeing its matches again.

Clattenburg was accused by Chelsea midfielder Ramires of saying "shut up you monkey" to teammate John Obi Mikel during an Oct. 28 Premier League match against Manchester United, but the English Football Association found that the referee had no case to answer.

Chelsea now concedes that it was wrong to publicly allege that Clattenburg used "inappropriate language" in a statement issued within two hours of the match finishing.

In attempt to clear-the-air with Clattenburg, Chelsea chairman Bruce Buck on Monday held a "constructive and open discussion" with him, the other topflight referees and Premier League chief executive Richard Scudamore.

"The club regrets not having given more consideration before issuing a statement on the evening of Sunday 28th October," Chelsea said in a joint statement with the Premier League and referees' body. "The club also regrets the subsequent impact the intense media scrutiny had on Mark Clattenburg and his family."

But The 16 topflight referees, including Clattenburg, do accept that Chelsea "had an obligation under FA rules to report the allegation," the statement said, after being received in "good faith" by a player.

That paves the way for Clattenburg to referee Chelsea matches again.

"There was recognition by all parties that the impartiality and integrity of refereeing in this country remains paramount," the statement said. "Chelsea FC made it clear they would welcome Mark Clattenburg back to Stamford Bridge in the future and (Professional Game Match Officials) would have no issue in appointing him to a Chelsea FC match going forward."

Clattenburg was cleared of any racist behavior by the FA and the police, but English football has been blighted with racism cases recently.

A man was arrested on Wednesday after former England and Aston Villa striker Stan Collymore, who is now a radio pundit, was allegedly racially abused on Twitter.

London police are investigating anti-Semitic chants by West Ham fans at Tottenham on Sunday.

And police in northeast England have launched an investigation after a racist gesture appeared to be aimed by a fan at West Bromwich Albion striker Romelu Lukaku during Saturday's match at Sunderland.

In pictures that emerged on Tuesday, a fan appeared to make a monkey gesture at the Belgium international, who is black, after he scored West Brom's third goal in a 4-2 win. Lukaku is on a season-long loan at West Brom from Premier League rival Chelsea.

The incident comes less than a month after a Chelsea fan was banned from Stamford Bridge for making a monkey gesture in a match against Manchester United.

? 2012 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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MLS names Best XI ? no surprises

PST: For the first time in 10 years, the team has 3 forwards, but positions have always been a loose thing when it comes to recognizing the season?s best.

Source: http://nbcsports.msnbc.com/id/45324854/ns/sports-soccer/

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Video: ConAgra Snags Ralcorp for $4.95 Billion

Sorry, Readability was unable to parse this page for content.

Source: http://video.msnbc.msn.com/cnbc/49979454/

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Wednesday, November 28, 2012

NBA Ref Joey Crawford Made A Terrible Foul Call, Celebrated It With A Ridiculous Dance

NBA Ref Joey Crawford Made A Terrible Foul Call, Celebrated It With A Ridiculous Dance Our friends over at With Leather once called referee Joey Crawford "the worst thing about the NBA." It's hard to argue with them after seeing his latest stunt. After a night of showboating in the Pacers-Lakers game tonight, he capped off his performance with a questionable blocking call?one that probably cost L.A. the game?and then danced his way across the court to show how enthusiastic he was in making it. Reminder, Joey: nobody comes to the game to watch you. [TWSN]

This is a Deadspin Video, in which strange sports moments are slowed down to ridiculous speeds and matched with indie music. This video features "You Dance Bad" by Palomar. See previous episodes here.

Source: http://deadspin.com/5963837/nba-ref-joey-crawford-made-a-terrible-foul-call-celebrated-it-with-a-ridiculous-dance

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Special Move In Rates Offered by Arnold Storage of Midland Just in ...

Arnold Storage offers special move in rates to potential renters just in time for winter. These offers are just one more way Arnold Storage makes customer satisfaction a priority.

Midland, MI (USA), November 26, 2012 ? With winter fast approaching, storing away those precious items from old man winter is on the minds of Arnold Storage customers. It?s time to put away the boat, RV and all the other fun summer toys until next year. To help new customers choose the right storage units in Midland, Arnold Storage is offering a great deal on their website http://www.arnoldstorageofmidland.com/ . Renters can pay for 11 months and get the twelfth month free. They also have six month specials during the winter seasons. Call 989-631-6700 for more information.

Whether one has boats that need to be stowed until the fair weather comes again or one needs to tuck away their camper or RV for the winter, Arnold Storage has just the right size storage units to fit any need. With 24/7 access to their possessions, paved isles between the units that are lighted and secure and a property manager on duty for added security, Arnold storage is the premier storage facility in the Midland area.

Located 4 miles north of the US 10 exit at 3577 N. Eastman RD in Midland, Arnold Storage wants to be the storage facility of choice for area businessmen and women, ?snowbirds?, pharmaceutical representatives and every day families looking for the most secure storage units available.

Safe and secure inside warehouse storage is available for all those items that one just does not have room for in the garage or home. Climate-controlled units are available for those belongings that need to be kept at a steady temperature. Customers provide their own locks to keep all their items secure.

Besides quality storage at a quality price, covered boat storage, RV storage and car storage for those who do not want their toys at the mercy of the weather are also among the services offered by Arnold Storage. They also provide dumping stations and garbage disposals for their RV and camper customers. They even offer space within their fenced -in storage unit facility to place autos, boats or RVs for sale up next to the road that has thousands of cars passing by daily.

Whether one has a ton of stuff that there just isn?t room for at home and needs long-term storage, or one is in the process of moving and needs temporary storage of their belongings until their new home is ready, Arnold Storage units in Midland MI, has just the right size storage unit available. Climate controlled units are also available. For more information, visit http://www.storageunitsmidlandmi.com/ or call 989-631-6700.

About Arnold Storage:
Arnold Storage is the premier self-storage facility in Midland, MI. They offer inside storage for belongings in their storage units and offer inside and outside storage for one?s cars, boats, campers and RVs. Customers have 24-hour access to their units within the fenced-in, secure facility.

This Press Release was submitted by Right Now Marketing Group, LLC

Press & Media Contact:
E?Lisa Gutierrez
Arnold Storage
3577 N. Eastman Rd.
Midland, MI 48642 ? USA
989-631-6700
arnoldmini71@yahoo.com

http://www.storageunitsmidlandmi.com

News from ReleaseWire.

Source: http://www.releasewire.org/11/2012/home-family/home-improvements/special-move-in-rates-offered-by-arnold-storage-of-midland-just-in-time-for-winter-storage/

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SEC Chairwoman Relinquishes Post

The head of the government's financial sector watchdog is stepping down.

Mary Schapiro, who chairs the Securities and Exchange Commission, announced today that she will leave her post next month after four years of working to retool the agency after a severe financial crisis it failed to prevent.

"Over the past four years, we have brought a record number of enforcement actions, engaged in one of the busiest rule-making periods, and gained greater authority from Congress to better fulfill our mission," Schapiro said in a statement.

Appointed by President Obama in January 2009 and unanimously confirmed, Schapiro was the first woman to lead the SEC.

"When Mary agreed to serve nearly four years ago, she was fully aware of the difficulties facing the SEC and our economy as a whole," Obama said in a statement. "But she accepted the challenge, and today, the SEC is stronger and our financial system is safer and better able to serve the American people - thanks in large part to Mary's hard work."

The administration has praised Schapiro, 57, for mounting more aggressive enforcement operations across the financial industry, initiating a record number of cases, and for helping shape the new set of regulations and consumer protections included in the Dodd-Frank Wall Street overhaul legislation.

But critics point out that Schapiro's SEC failed to nab and punish financial industry wrongdoers in any significant way, although some would likely agree that she has improved the agency from where it was in 2008, when, among the agency's many failures, it missed the Bernie Madoff Ponzi scheme.

Obama has named SEC commissioner Elisse Walter - a George W. Bush appointee - to chair the agency going forward.

ABC News' Zunaira Zaki contributed.

Also Read

Source: http://news.yahoo.com/sec-chairwoman-mary-schapiro-relinquishes-post-170441959--abc-news-politics.html

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Build Your Campaign Through Pay Per Click (PPC): Businesses ...

With numerous individuals logging onto the Internet coming from across the globe daily, there are many chances for businesses that took their own undertakings online to build contacts with potential customers and nurture their partnership with current ones. It?s no longer enough for a company to have a physical store or office where people may visit to do business; now, if you wish to be on top of your game and be prosperous in your field, then maintaining your presence online with a top-quality website is essential in securing your spot being a major model in your market.

Companies need to push traffic towards their official sites; when they get to the site, they have the opportunity to view all of the available products, buy product or service, and talk about the info to other consumers online. The challenge, however, is based on effectively directing Internet users to their site, and among the most effective ways to accomplish this is via a Web marketing model known as pay per click (PPC). Businesses can employ this kind of marketing tactic to produce quality traffic while keeping a certain financial budget.

Through pay-per-click, a business proprietor like you may put an ad on some other website or a search engine with the intention of leading clients from that website to your own. You?d simply need to pay the publisher whenever a web user ticks on your advertisement; it doesn?t matter whether the web user proceeds to buy an item from your site or not. The model offers a great opportunity for your business to get in touch with numerous Web users and gain an advantage above your competitors.

In case setting up such an online advertising campaign is totally new to you, you can hire experts in PPC campaign management to handle the task and help you be successful. These experts can help you with all elements of creating the marketing campaign: creating a Google Adwords account, developing a Google Adwords technique, exploring key terms and competitors, selecting key terms, as well as making designs, adgroups, and commercials.

When your campaign is well on its way, a PPC management company could also guide you through different important elements of the advertising process. They could help your business with writing and assessing multiple advertisements, monitoring your Google Analytics account and your conversions, handling search term optimisation and bids, maximising clicks, and planning standard marketing reviews.

With seasoned marketers at the head of your PPC promotion, you can anticipate to see positive results in just a few months. The key to an effective marketing plan like this would be to continuously check, monitor, and adjust your promotion to adjust your results and then observe significant increase in customer response. Producing quality traffic for your site is a continuous task that successful entrepreneurs must regularly manage and modify to create great effects.

You can find a lot of causes why you will want expert assistance in PPC. In Dubai, experts can direct you towards your prosperity.

Source: http://www.empowernetwork.com/ryamcarthur/blog/build-your-campaign-through-pay-per-click-ppc-businesses-boost-their-marketing-power/

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Source: http://evanrose78.blogspot.com/2012/11/build-your-campaign-through-pay-per.html

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Source: http://pattykenna5.typepad.com/blog/2012/11/build-your-campaign-through-pay-per-click-ppc-businesses.html

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Source: http://mgokic.posterous.com/build-your-campaign-through-pay-per-click-ppc

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Source: http://dakufebd.posterous.com/build-your-campaign-through-pay-per-click-ppc

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Progress Check On States And Health Insurance Exchanges ...

With Democrats regaining control of the New Hampshire House, lawmakers could revisit a GOP decision not to build a health insurance exchange. In the meantime, Oregon, California and Missouri officials seek to clarify their options.

The Associated Press: N.H., Feds Could Partner On Health Exchange
New Hampshire could revisit a state law requiring the federal government to run a health insurance exchange and take on a bigger role through a partnership. State Republicans opposed implementing the federal health care overhaul law. They helped turn back $1 million in federal money to be used for planning and passed a law banning the state from establishing an exchange to serve as a marketplace for consumers to find insurance (Love, 11/26).

The Oregonian: Public Comment Sought On Rules For Oregon Health Insurance Exchange
State officials are holding a hearing Wednesday to receive public comment on rules for the state's health insurance exchange -- essentially an online marketplace for consumers called for by federal health reforms. Starting October 2013, the state's exchange, called Cover Oregon, will offer standardized plans to help consumers choose between carriers; the plans will be rated bronze, silver, gold and platinum. Some consumers will qualify for tax credits to offset premiums (Budnick, 11/26).

California Healthline: Exchange Official: Multistate Plans Not Same As Public Option
How and when federally overseen multistate plans develop in California's health insurance exchange is still anybody's guess, but no matter what shape they take and when they arrive, they won't serve as a surrogate public option, according to a California exchange official. "This is not a public option," said Andrea Rosen, interim health plan management director for Covered California. "These are private carriers contracting with the federal government. In a true public option, the government would be the insurer. That's not the case here," Rosen said. The Affordable Care Act calls for the federal government to offer two multistate health insurance plans through state exchanges. To be eligible, insurers must be licensed in all 50 states. At least one of the insurers must be not-for-profit, according to the ACA (Lauer, 11/26).

St. Louis Beacon: Legislative Divides May Sink State-Based Health Insurance Exchanges
On the surface, President Barack Obama?s re-election seemed to be a death knell to opponents of the Affordable Care Act, and the measure's mandates for health-insurance exchanges. In some other states, some prominent GOP officials?-- such as Florida Gov. Rick Scott?-- seem to see the writing on the wall and have been softening their opposition to certain provisions of the ACA, more commonly known as "Obamacare." But so far, not in Missouri. In fact, some Missouri Republicans -- notably state House Speaker Tim Jones, R-Eureka, and others in the state Senate -- are firming up their resistance when it comes to the state setting up a health-insurance exchange, an internet portal aimed at helping uninsured Americans purchase health insurance at lower rates (Rosenbaum, 11/26).

This is part of Kaiser Health News' Daily Report - a summary of health policy coverage from more than 300 news organizations. The full summary of the day's news can be found here and you can sign up for e-mail subscriptions to the Daily Report here. In addition, our staff of reporters and correspondents file original stories each day, which you can find on our home page.

Source: http://www.kaiserhealthnews.org/Daily-Reports/2012/November/27/reform-states-and-exchanges.aspx

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Yarmouth personal trainer sweats for Alzheimer's fundraiser in her ...

YARMOUTH, Maine ? The hug was the last thing to go.

?Even when [my mom] didn?t recognize my face, she?d recognize my hugs,? Theresa Saxton said. ?She taught me how to hug, and I give these really big hugs. She would recognize me through those hugs and she would just cry, because it brought back something familiar.?

Theresa first realized her mother likely had Alzheimer?s disease the day after Thanksgiving 13 years ago, when Linda Sue Saxton was just 54 years old. Theresa Saxton had made roasted garlic as a side dish for the family feast, and her mother raved about how good it was.

The next morning, her mother denied ever having tried the roasted garlic, and became angry when Theresa pushed the issue.

?It was one of those moments when you know something?s not right ? it?s not your mom,? Theresa recalled. ?She got really, really angry. I realized afterward that she was probably scared because she couldn?t remember.?

What has transpired since then, she said, has been a painful process of lost memories and disappearing relationships that many Alzheimer?s sufferers and their families know all too well.

?It?s a wild journey going from limited conversation where she can say, ?I love you and miss you,? and recognize me by my hugs, to a place where she [can only mumble] and lacks mobility,? Theresa said.

Linda Sue Saxton now is in the late stages of the disease and lives with Theresa?s father and sister in upstate New York, just outside of Albany. Theresa visits about once a month.

?The hardest part is that she doesn?t look like my mom anymore,? said Theresa, who for the last nine years has lived in Yarmouth. ?It?s a very slow loss.?

But for many of her earliest years with the disease, her mother ?owned it? and kept a positive attitude, Theresa said.

?She immediately kind of accepted it,? she recalled. ?She would introduce herself and say, ?Hi, my name is Linda and I have Alzheimer?s, so I apologize if I forget some things.??

The experience has motivated Theresa ? who owns Fitness Success Personal Training at 94 Main St. ? to develop a new, upbeat fundraiser for Alzheimer?s research and care.

Theresa, a personal trainer, is letting her clients ? and anyone else who wants to get some light-hearted revenge on personal trainers ? make her sweat. Donors can buy sets of exercises, or minutes on a workout machine of one kind or another, which Theresa will have to perform at her fitness studio starting the morning of Dec. 1.

Donors can come by and sip mimosas or nibble on bagels and revel in seeing Theresa, who admitted to sometimes turning up the resistance on her clients? exercise bikes to push them just a little harder, working her tail off.

Theresa said she set a goal of $1,550, with sets of 12 reps going for between $15 and $25, and she?s already surpassed it. The money will benefit the Maine chapter of the Alzheimer?s Association.

?I think I was probably aiming a little low, because of all the trouble I?ve had over the years doing fundraisers,? she said.

Or because she underestimated the what-goes-around-comes-around factor.

?Everybody?s definitely having fun with it,? said Theresa, who wants to make her ?Train the Trainer? benefit an annual event. ?[I might be working out] a really long time.?

To donate, visit Theresa Saxton?s website fitness-success.biz/trainthetrainer or mail a check, made out to the Maine Chapter of the Alzheimer?s Association, to 94 Main St., Yarmouth 04096.

Source: http://bangordailynews.com/2012/11/26/health/yarmouth-personal-trainer-sweats-for-alzheimers-fundraiser-in-her-mothers-name/

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Tuesday, November 27, 2012

Chicago offers to pause school closings after 2013 cuts

CHICAGO (Reuters) - Chicago Mayor Rahm Emanuel said on Monday he wants a five-year moratorium on closing public schools after anticipated cuts in 2013, but the teachers union called his gesture a "sleight of hand."

The third-largest school district in the United States, which was hit with a strike by public school teachers in September, was already facing a financial crisis that was made worse by granting pay rises to teachers.

The school district forecasts a $1 billion deficit next year and is widely expected to try to balance its budget in part by closing public schools.

Enrollment in Chicago Public Schools has fallen nearly 20 percent in the last decade, mainly because of population declines in poor neighborhoods. The district said it can accommodate 500,000 students, but only about 400,000 are enrolled.

Some 140 schools are half-empty, according to the district. The union said 86 Chicago public schools have closed in the past decade, but the district could not confirm that number.

Urban school districts around the country are grappling with the issue declining enrollment, including in Philadelphia, Milwaukee, Kansas City, Detroit, Pittsburgh and Washington, D.C., according to a study last year on school closings by the Pew Charitable Trust.

The first Chicago teachers strike in 25 years drew national attention to the city's dispute over education reforms such as teacher evaluations. The teachers were given a pay rise as part of the strike settlement.

Chicago teachers and some parents have complained that the school district has ignored their concerns.

The offer of a five-year moratorium was seen as an attempt by Emanuel, who has championed education reform and has repeatedly clashed with the teachers union, to provide some stability to Chicago schools after closings in the coming year.

"Mayor Emanuel recognizes that for many years CPS (Chicago Public Schools) has made too many piecemeal decisions around school actions, which has caused unnecessary disruptions to students, parents and schools across the city," said Barbara Byrd-Bennett, who was appointed by Emanuel after the strike ended to head the district.

Byrd-Bennett spoke to a business group on Monday at the City Club of Chicago.

The district faces a December 1 deadline to issue a proposed list of schools to be closed, although Byrd-Bennett has asked the Illinois legislature for a four-month delay until March 31.

The Chicago Tribune has reported that school district officials are considering closing up to 120 schools next year, or about 17 percent of the total. The district has established a commission to study the issue.

Byrd-Bennett told reporters on Monday that the district does not have a number under consideration.

At the heart of the dispute over school closings is the expansion of charter schools, which are publicly funded, but mostly non unionized. The number of charter schools has risen even as neighborhood public schools are closed.

"Today's announcement is nothing more than a sleight of hand," the Chicago Teachers Union said in a statement. "How can the district cry 'under-utilization' as a justification for school closings while it simultaneously approves the opening of new charter campuses?"

The teachers union has complained that charter schools undermine public education and force more community schools to close. The academic performance record of charter schools compared with community schools is mixed, according to national studies.

Chicago now has 103 charter or "contract" schools, some run by philanthropists, which account for 12 percent of students. There are plans by supporters for 60 more charter schools over the next five years, according to the district and the union.

The union said 88 percent of students affected by Chicago school closings or other actions in the past decade were African-American and most closed schools have been in poor neighborhoods.

(Editing by Greg McCune, Matthew Lewis and Andre Grenon)

Source: http://news.yahoo.com/chicago-offers-pause-school-closings-2013-cuts-001835184.html

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Personalities influence workforce planning

ScienceDaily (Nov. 26, 2012) ? What if factory foremen treated their workers less like the machines they operate, and more like people, with personality strengths and differences? Surely the workers would benefit, but might the employers also see positive results in the workplace, as well as being able to cut costs?

That's what Concordia researcher Mohammed Othman set out to prove in his paper "Integrating workers' differences into workforce planning," recently published in the journal Computers & Industrial Engineering.

Currently, explained Othman, two types of researchers study production workforces: industrial engineers like him, who try to organize machines and people to maximize efficiency; and industrial psychologists, who design personality tests. Beyond personality type, such tests can determine a worker's motivation level and triggers, work capacity, and even his or her ability to learn. But the test results are generally only used in a pass/fail capacity, to determine whether or not to hire an individual, says Othman. "There are many things you could use this rich data for -- training, motivating workers, determining salaries -- but they don't use it."

Othman's model takes this psychological data and, crossing disciplines, employs it to better engineer workforce planning -- hiring, firing, scheduling and training. "Workforce planning is usually done in the manager's mind -- what he or she knows about the workers and their abilities," says Othman, adding that the manager seldom notes down these estimated measures.

In fact, fearing charges of unfair discrimination leading to union grievances, many managers and foremen expressly avoid taking personality into account when assigning tasks, because they "don't want to make it a personal thing." But, Othman insists, such grading systems do not aim to harm or downgrade workers. "You're trying to help them, by putting them in an appropriate position. At the same time, you're trying to train them and improve their skills -- at their level."

In his paper, Othman ran a complex mathematical model to determine the cost of running a manufacturing shop floor over an eight-week production period. He first ran a control in which workers deemed hirable were slotted into positions without regard for their training, skills, capacity for work, personality or motivation. Then, using his mathematical model, Othman took these factors into account before the production period began, placing workers in more appropriate positions with a view to minimizing hiring, firing, training and overtime costs.

The result? Othman's model created a cost savings of 7.1 per cent, a significant figure that could keep more jobs in Canada, in this competitive, globalized economy.

Beyond manufacturing, Othman says his model could also be applied to the service industry. What's more, "there is also an opportunity for another researcher to incorporate cognitive ability," he adds, "clearly an important factor in human differences." And, clearly, the factor that most differentiates us from machines.

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Story Source:

The above story is reprinted from materials provided by Concordia University.

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


Journal Reference:

  1. Mohammed Othman, Nadia Bhuiyan, Gerard J. Gouw. Integrating workers? differences into workforce planning. Computers & Industrial Engineering, 2012; 63 (4): 1096 DOI: 10.1016/j.cie.2012.06.015

Note: If no author is given, the source is cited instead.

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.

Source: http://feeds.sciencedaily.com/~r/sciencedaily/living_well/~3/WUX8MhDuAFM/121126131311.htm

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Monday, November 26, 2012

Why So Much Confusion About Holdover Tenants? ? Retail Real ...

There really is such a thing as a ?holdover? tenancy, but our experience has taught us that not a lot of us know what it is. So, today, we?ll either be clearing this area up or adding to the confusion. We?re sure our loyal followers will let us know either way.

Last week, Ruminations overstayed its welcome with a very lengthy piece about landlord lien waivers. If you haven?t finished digesting it, press on because it was very, very well received. This week, our goal is to get in and out, hoping to average, over the two weeks, a reasonable size blog posting.

To know what characterizes a holdover tenancy, you?ve got to know what it isn?t. It?s not a ?Term of Years? (?Tenancy for Years?); it?s not a ?Periodic Tenancy?; and, especially, it is not a ?Tenancy at Sufferance.?

When you hear or see ?Term of Years,? focus on the word ?Term,? not on the word ?Years? because, to qualify as one, it just needs to have a fixed term. It needs a starting date and an ending date. Basically, it?s the kind of lease we are all accustomed to seeing. The starting date can be explicitly stated or can be implied based on the date of execution or delivery. The ending date can be a fixed date or can be ?X? days, months or years after the starting date. One way or the other, you will know when the term begins and when it ends. The end of the lease term happens without any need for one party to give the other any notice and without any need for something to fall out of the sky. It?s over when it?s over (Ain?t it baby, Ain?t it. Rips ya like a dagger, Can it baby, Can it. Wish we could do it over. Damn it baby, Damn it. We had it in the air, we just ?) [Cowboy lyrics by Eric Church]. What happens if a tenant overstays its welcome depends on what the lease says and the particular facts in play. For today, to keep it short, we?re going to assume that readers of Ruminations are dealing with ?overstaying? in their written leases.

In contrast, a ?Periodic Tenancy? ain?t ?over when it?s over? because a ?Periodic Tenancy? has no defined ending date, the ?term? just keeps rolling over and over. Think month-to-month or year-to year. Without going over the detailed rules, suffice it to say that if neither landlord nor tenant gives the other a sufficient notice (with the time requirements for such varying from jurisdiction to jurisdiction), the tenancy repeats week by week, month by month or year by year, depending on what its initial periodicity might have been. The periodicity might be stated in the lease; otherwise, it generally matches the rent interval ? e.g., monthly rent means a month-to-month tenancy. That?s not a complete statement because what appears to be a monthly rent might actually be an annual rent payable, as a privilege, in monthly installments. A Periodic Tenancy commonly follows the end of a Term of Years. To put an end to a periodic tenancy, one party must give the other notice. The length of notice generally matches the ?period,? e.g., a month?s notice for a month-to-month lease. Often, a state?s law will set six months as the notice period for a year-to-year lease. And, the measuring date for notices is almost always based as if each period starts on the first day of a month. That?s often misunderstood with the result being that a lot of defective ?one month? notices are sent. For example, termination notices for month-to-month leases almost always need to be sent a ?calendar month? in advance. That means a notice sent on November 15 would be effective on December 31, not December 15. Worse than that, some courts will ?toss out? an entire notice sent on November 15 if it states that the month-to-month tenancy is terminated as of ?December 15,? making a whole new notice mandatory. The lesson is that you have to know ?how it works? in the jurisdiction where the property is located.

?Periodic Tenancies? are not common ways to start a landlord-tenant relationship. Nonetheless, the rules for them are important because many leases for a fixed term (a ?Term for Years?) are written such that they will continue as month-to-month arrangements after the stated term has ended, with all of the other lease?s provisions remaining intact. Keep that in mind as we crawl toward our discussion of the true ?holdover? tenancy.

Next, we get to the ?Tenancy at Will.? Although this is mainly relegated to non-commercial situations ? social situations such as ?stay as long as you like,? commercial arrangements of this sort do exist. At common law, these could be ended at the ?will? of the landlord or tenant. Today, for the rare commercial Tenancy at Will, statutes commonly set forth a one (calendar) month termination notice requirement. A Tenancy at Will is not a ?holdover? tenancy, though from reading a lot of leases, it seems that many parties think it is.

That leaves us with the ?Tenancy at Sufferance,? a ?wrongful? tenancy. Yes, if a tenant overstays its welcome (meaning it stays in possession after one of the previous three tenancies ends), it is a trespasser ? it shouldn?t be there; it is wrongfully ?holding over.? In our trade, the leasing trade, this is what we (should) mean when we speak of a ?holdover? tenancy. Basically, it is the landlord?s choice or the terms of the lease that determine whether you have a ?Tenancy at Sufferance.? If the lease is silent, the landlord can ?permit? its tenant to stay in possession, thereby creating a Periodic Tenancy, or it can deny its (now former) tenant the right to lawfully remain in possession. If the lease sets forth different ?rules,? the lease ?trumps? the landlord?s free will choice.

Here is where the text of a lease is critical. If a lease says that if the tenant hangs on after the term, the tenant becomes a month-to-month tenant (a ?Periodic Tenancy?), then the tenant isn?t a ?holdover? tenant. Similarly, if a lease says that staying beyond the term creates a Tenancy at Will, the tenant isn?t a ?holdover? tenant. That?s because, in each case, the tenant remains at the premises with the permission of the landlord and has the right to be there. And, that ?permission? remains in force until one party gives the other proper notice and the notice time has run. Go read your lease form. What does it say? If your lease form provides for a Tenancy at Will or a Periodic Tenancy, then the lease?s provisions continue in force and the rent is whatever your lease says it is.

What makes a ?holdover? tenancy special? Basically, because it is wrongful. That means that, as a trespass, a landlord may be entitled to tort damages. For a refresher on ?damages,? click HERE. Holdover tenancies are so common that many states provide for a statutory ?rent,? often double the last rent or double the ?fair market rent.? Some states require that a landlord first make a demand for possession, but that?s not a universal rule. Court decisions teach that trivial retention of possession (like leaving some easily movable or removable furniture behind) does not create a Tenancy at Sufferance. A tenant forced to remain in possession, such as by reason of a broken elevator or a utility blackout, is generally not treated by courts as a ?holdover? tenant under ?holdover? statutes.

We?d be remiss if we bailed out for today without telling readers that parties can vary a statutory ?double? rent remedy by providing otherwise in their lease, not only by reducing the ?holdover? rent, but also by going ?bigger? than double. In the ?less than double? class, figures like 125% or 150% are quite common (when negotiated), as are step approaches ? 110% for the first 60 days, 150% thereafter, being examples of such. In the ?go even deeper? approach, we?ve seen aNew ? Jerseycourt approve an agreed-upon ?tripling.? Logically, there must be some limit. Look to your state?s court cases. Also, it isn?t uncommon to state that the holdover rent is to be paid for an entire month, even if the holdover doesn?t last that long. There may be some case law as to whether that is an unenforceable penalty or as to whether you?ve created a new tenancy, but we haven?t seen any, nor have we done any research. Perhaps one of our readers has done so and is willing to ?share? by posting her or his comment.

There?s a practical side to what has preceded this point. It is that landlords and tenants need to figure out just how they want to handle ?what happens when the scheduled lease term is over.? If there is no bargaining power at the table for one party or the other, then it will be a Hobson?s choice. [?Take it or leave it ? you remember our October 14 posting?] If there is bargaining power all around, then the two sides can duke it out when writing the lease. Perhaps, the lease term should be extended on a month-to-month basis unless one party notifies the other at least six months before the end of the stated term that the term will not be extended. After all, without a notice period, once one party has affirmatively told the other that ?this is really the end,? what is really happening is that the landlord or the tenant, as the case may be, is jockeying for a negotiating advantage.

What do we mean? Well, in our experience (and from reading a lot of cases), a common scenario goes like this. (1) The end is near. (2) The parties begin discussing a lease extension, say for 5 or 10 years. (3) The lease term ends. (4) The parties are still discussing a lease extension. (5) The landlord gets impatient. (6) The landlord threatens to evict its tenant. (7) The tenant leaves. (8) The landlord claims double ?holdover? rent. (9) The landlord loses because it really didn?t know that permissive possession by a tenant isn?t a trespass; isn?t a ?holdover.? (10) Both parties are unhappy.

Maybe the ?tale of woes? just related suggests that sophisticated parties should negotiate for a three to six month notice period so that the tenant can leave graciously and its landlord will have time to start looking for the next tenant.

The subject of ?damages? for causing loss of the ?next? tenant is beyond the scope we set out for today?s posting. So, we?ll stop here.

Source: http://www.retailrealestatelaw.com/2012/11/why-so-much-confusion-about-holdover-tenants/?utm_source=rss&utm_medium=rss&utm_campaign=why-so-much-confusion-about-holdover-tenants

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