Law of Detachment – The Truth of Letting Go

The Law of Detachment says that the way to acquire what you want is to let go of your attachment to it. By letting go, we’re not letting go our intention to manifest our desire! We are letting go the forcing of it.

We want to hold on so dearly, so tight, we want to force things to happen. We think that is we put enough power behind what we want, we can make it happen. When we push or force our desire, it puts us in a “need” mode.

By putting yourself in a need mode, you are going to repel things from you. It is when you let it go that you are demonstrating that you don’t need it. To let it go means that you have a real knowing that your desire will come to you.

We’ve all had the needy salesman that pushes for the sale. Sometimes, it isn’t anything that the salesman says or does, it is just this feeling that we get that tells us to leave the store, end the conversation, get away from him/her. We can feel that need and the forcing of the sale, which repels us.

You might not know how your desire will manifest in your life, but you know that your desire will come to you. You have faith that it is on its way. No doubt, no fear about if it will come, you know its just a matter of time. It is the letting go of the attachment that creates the alignment where your manifestation can come to you.

This is the Law of Detachment.

Remember when you were younger and had a crush on someone that you really liked. Maybe they weren’t that into you, maybe you followed them around, called them, but you got the message eventually that they didn’t feel the same way about you. You could feel, really feel, that they didn’t have the same attraction that you felt.

There was a point when you realize that it’s time for you to move on and move forward. The next thing you know, they’re calling you, contacting you, they’re wanting to get together… Yes, this is the Law of Detachment.

You moved on. Possibly starting dating someone else, didn’t give the other person any more of your exclusive attention and he/she felt that. You were able to let go of that need of that person. He/She feels it and is attracted to you.

It is the letting go, the moving out of the need mode into a positive vibration of you’re okay on your own that is so attractive!

If you had this experience, it is incredible! The one thing I would suggest this week, take a look at your life. What can you detach from? What are you willing to let go of with the absolute trust and faith that it will come back to you? What are attracting by letting go of the force of it? Take a look at Law of Detachment in your life and how letting go can bring wonderful things into your life.

How Do You Properly Insulate an Outdoor Steel Building?

Outdoor steel buildings are a great choice when you want to protect items from outdoor elements such as fire, flood, rain, and snow. When planning to add a steel building, you have to consider what materials you will use. One important building material for a steel building is insulation. It will help reduce heating costs and prevent moisture build up. The key to ensuring proper climate control is to make sure that you properly install the insulation.

The following steps outline what is involved with properly installing insulation in a metal building:

1. The first thing to do is apply double-sided tape to the frame of the building. Make sure that you place the tape where the insulation will be secured.

2. Unroll a layer of the insulation and fit it over the frame.

3. Roll out the insulation over the frame. As you unroll, lay the insulation between the frame and the sheeting.

4. Metal buildings allow more heat to flow through than wood frame buildings. Using larger steel studs and joists will help add more insulation because the space between the steel bars tends to be wider. By using wider pieces of insulation, it will effectively block the flow of air

5. Apply the sheeting over the insulation. Insert metal strapping to hold everything in place on the walls. It is important to refer to the manufacturer's manual for your specific insulation materials. If you need thicker layers of insulation to improve the warmth in the space, polyurethane foam can be used. It can be sprayed into the insulation space and then it expands to match the measurements. This allows the walls to be filled with polyurethane foam insulation without having to add thicker layers of insulation to the walls.

6. Check the insulation to make sure that some of it is hanging down.

7. Attach sheeting and tape up the seams. Place metal tape over the seams.

In cold climates, these steel framing pieces will act as a heat channel. Heat will be connected right through the steel studs to the outside. Therefore, for metal frame walls, you will need to place the insulation sheet over the outside of the wall frame between the metal framing pieces and the outer siding. Taping all seams and taping the floor and ceiling will provide a good moisture barrier.

Do not spoil your investment by permitting air and moisture to enter the building. When constructing a well-insulated building, you want to make sure that the structure is not allowing unnecessary drafts inside the building. You can check for this problem when the frame work is complete and the paneling has been attached. You just have to feel for drafts. If you sense any air, you should fix the problem before adding anymore insulation. With a little thought and planning, installing insulation in a metal building to keep warm air in and cool air out can make all the difference in the building's structural integrity.

Handprint Wreath Banner

In preparation for the upcoming Christmas season, many people choose to make crafts, not only as decorations, but also as gifts. Consider creating a handprint wreath banner with your children. This craft is as simple as it is economic. Use it in your personal holiday decorating, or give it as a gift to relatives, such as grandparents, aunts, and uncles, teachers, or other individuals close to your family.

Begin by gathering the materials you will need, which include cloth material, green and red craft paint, a small dowel rod, fabric glue, and any other decorative materials you'd like to incorporate, such as small jingle bells. The cloth material best suited for this craft is a solid pattern of light color, as printed patterns will make the wreath difficult to identify and dark colors will hinder the visibility of the finger paint. Solid, light-colored cloth napkins are great choice.

Allow children, or the entire family, to dip their hands into the green paint until the entire hand is covered. Consider using a paint brush to brush in areas that are not easily covered. Each person should place their paint-covered hand (s) flat onto the material, fingers extending outwardly. Each hand should be placed next one another in a circular fashion. If you have a rather large family, do not be afraid to allow the handprints to overlap one another, as this benefits the appearance of a wreath. Allow the paint to dry.

Next, allow each participant to cover their fingertips in red paint and add to the handprint wreath in a hit or miss pattern. This gives the appearance of holly or other seasonal berries. If you'd like, you can also use the red paint to hand paint or stencil a ribbon atop the wreath. (Or if it is more convenient, appealing, and economic, design your own using actual red ribbon, then use the fabric glue to secure it to the wreath after the paint has completely dried.) Again, allow the paint to dry.

If you have other decorations you'd like to apply, such as small ribbons or bells, use fabric or hot glue to put them in place and allow time for the glue to dry.

Use this drying time to cut, sand (if necessary), and paint or otherwise decorate the wood dowel . Solid white, red or green would represent the season well. Or paint the dowel with white and red stripes, reflective of a candy cane.

From front to back, even fold the material onto itself. To ensure that the material is even, use a straight edge and a pencil to lightly mark the material if necessary. Also, be certain to ensure that the pocket that remains is sufficient to accommodate the circumference of the hardwood dowel. Once this is achieved, apply fabric glue along the top seam of the material and fold it evenly along the back. Allow time for the fabric glue to dry. Then, insert the dowel.

Tie or glue Christmas ribbon or twine to the outer edges of the dowel to hang from a door, wall, or other selected area. Or wrap the completed craft and present it to a loved one for the holiday.

Tips for Choosing a Chiminea for Your Backyard or Patio

Imagine that you want to stay warm in your backyard on a cool, starry night. One of the ways you can do so is to invest in a clay or cast iron chiminea. A chiminea is nothing more than the modern version of a traditional Mexican outdoor fireplace. This type of outdoor fireplace was used for hundreds of years as a source of warmth and a place to cook. Nowadays you see them in many backyards as sources of warmth and as accent pieces adding charm to a patio or garden.

You can find chimineas made of clay, aluminum and cast iron. Which one you choose depends on what style fits your patio or backyard and how much money you are willing to invest. (Note: There are several accepted spellings for a Mexican fireplace.) The common spellings are: chiminea, chimenea, chiminia, chimenia.)

Choosing a Clay Chiminea

When choosing a clay chiminea, you should look to see if the fireplace was air-dried or kiln-dried. In general, an air-discharged fireplace is usually "untreated." This means you would need to paint it and seal it before use. Kiln-dried versions are typically prepainted and sealed.

Clay chimineas are constructed in two pieces. The bottom piece, called the "bowl" is the largest piece, and looks like a potbelly stove. The smokestack, or "neck" is attached separately on top of the bowl. The joint where the two pieces come together is usually rather weak, so you should never lift a clay chiminea from the neck.

In general, clay chimineas are not designed to handle large fires for extended periods of time. They are also more likely to crack and break than a cast iron or aluminum model.

Finally, remember that a clay chiminea is nothing but a combination of water and dirt. If you let it sit in water long enough, it will turn back into mud. Therefore, cover it during rainstorms and never let your clay fireplace sit in a pool of water!

Cast Iron and Aluminum Chimineas

In general, a cast iron or aluminum chiminea is more durable and sturdy than a clay version. Although they tend to be heavier than clay models, they will not crack or break as easily. However, they will need occasional maintenance.

For example, if you leave a cast iron chiminea outside long enough, it will rust. Rust is a normal occurrence, so if you sand out the rust spots and paint them as they appear, your fireplace should give you many years of enjoyment.

Cast aluminum models are relatively low maintenance, lighter in weight than cast iron, and also rust-resistant. Therefore, painting and sanding is not necessary.

What to Look for in All Chimineas

As you shop for a Mexican fireplace, pay close attention to the size of the fire bowl area. This is where you will be placing the wood to burn, so be sure it is large enough to accommodate neatly large pieces of wood. The size of the fire bowl is more important than the height of the neck.

You might also consider purchasing a spark arrestor for your chiminea. A spark arrestor is a mesh screen that you place over the chimney hole to prevent sparks from escaping. You might also consider a spark arrestor for the front of the fire bowl, too.

A modern Mexican chiminea is a great addition to any backyard, both as a source of heat and as a decorating accent piece. Make your choice between clay, cast iron, and cast aluminum models. With a little yearly care, you will have a wonderful conversation piece for your patio or backyard. Plus, you will have a romantic and charming way to stay warm as you gaze into the sky on a cool and starry night.

The DIY Chicken Coop Ark

The DIY chicken coop ark is one of the more modern designs of chicken shelter. Whilst it's just as small and portable as the any a-frame coop, it makes much better use of internal space. This article gives you a general outline of the chicken ark, and directs you towards making the first steps to construction.

Chicken Ark Features

Most home mini-farms do not require a massive chicken enclosure. In fact, if you're looking to keep only 5 or so birds, the chicken ark is very accommodating. It utilizes 2 stories, each with a different purpose.

The downstairs area is fully enclosed with chicken wire. It's a great area for your flock to feed, and go for a little run. Of course, it's highly recommended to let them out every at least once a day. If you're worried about predators, most DIY chicken coop plans will also show you how to build a secure chicken run.

Inside the feeding area is a ramp that leads to an upstairs nesting space. This is completely enclosed with either plywood, or something a bit more fancy. Using some well placed heating lamps, this area can act as an artificial incubator. You can also install an optional door at the top, which provides easy access to eggs.

Chicken Coop Flooring

Of course, not chicken coop is complete without some kind of flooring material. It's possible just to place the coop on the grass or dirt, but it's not recommended. Concrete or wood is generally the best. If you do not feel like laying a slab, straw or even sand is also very suitable. Straw is particularly easy to replace.

Similar Chicken Coop Styles

If the chicken ark does not sound like what you're looking for, you can take heart in the fact that most internet-based chicken coop plans contain many other designs. Other styles include:

– The portable a-frame coop.
– The premium hen house with chicken run.
– The box-shaped coop.

Timber Sheds – the Possibilities are Endless

When designing your timber shed, you'll want to sit down and figure out what you will be using it for. The sizes vary and you will find they can be made in sizes as large as twelve by twelve for a reliably small amount. When in the planning stages, you'll also want to figure in the cost of windows, as depending upon your light needs, you will want to take advantage of the natural sunlight. Regardless of what you are going to use it for, a timber shed can be made from quality timber to enhance the décor of your outdoor space.

Many often use them for gardening and it is important to remember they do not just have to be a place to store your tools. Designed for gardening, they can be set up with a floor plan to allow you room to replant and grow beautiful things. With hooks on the wall, you can store all your gardening needs to help you find things easily and work efficiently. If being used for gardening, your shed should be placed at a close distance to your main gardening area. Set back into a corner or on the outskirts of your garden will allow for easy access to maintain your garden.

Many people will also build a timber shed as a place to do work. Whether it is set up with power for an outdoor office to be used in the warmer months or set up, heat included, as a get away for the whole year, the fact is your timber shed does not have to be used as a shed, at all. A place to write or a place to paint, the possibilities are endless. If you want a quiet place to do your work, simply place the timber shed in a quiet area of ​​your yard and you'll find a quiet, pleasant atmosphere in which to do your work.

Regardless of what the timber shed will be used for, you'll want to shop around to find the best deal. If you plan to build this yourself, you will be able to find plans for the design either online or at almost any home improvement store. You'll also be able to purchase pre-constructed timber sheds that will be able to be put together with ease.

Many of the pre-constructed timber sheds have different features available to you, as well. Whether it is sliding-glass doors or barn-sash windows, you will have options to choose in how your timber shed is designed. Many may include tilt-out bins should you choose to use it for a gardening shed as these are perfect for storing bags of either seeds or fertilizer. Many may contain a hutch-like container for easy storage of garbage cans.
The fact is your timber shed can be designed specifically for what you want to use it for.

Types Of Softwood Lumber Along With Their Applications

If you have knowledge about lumber, then you must know that there are two types of lumber namely, softwood and hardwood lumber. Almost every company in the world supply either one of these two lumber or both. If you have your own store and want to pick a lumber, then you should go with the softwood lumber because there are so many products that you can make using softwood lumber.

There are basically four trees from where you can get the softwood lumber. Each of these lumber is used in specific applications and has unique benefits. So, I would like to tell you about these trees. Let me start with a lumber that you will easily find in a forest. Cedar is the named of it and this lumber is very durable and extensively used in homes and offices. The wood of cedar is water resistant, which is one of its top qualities.

Moreover, this tree is resistant to bugs, rot or bacteria, so making it perfect for long term use. It is also used extensively for the outside uses because it does not crack easily. You can use it for flooring, roofing, siding and many other applications. This has all been made possible due to its water resistant property.

The second most popular softwood lumber used in the world is Fir. Although, it is quite weaker than the cedar, but it is extensely used to make plywood and indoor paneling. Most people like using it for indoor purpose. The reason for not using it on the outside of the building is due to its susceptibility to bugs. Although, you can use it by doing a certain treatment, but it is recommended that it should be used for indoor purposes only. People use this lumber as Christmas trees as it offers a great festive essence in the house.

The third name that I would like to tell you is Pine. You can use this lumber for indoor use as well as in making a wide range of applications. You can make floors, roofs, window frames and all sorts of furniture using the Pine lumber. The wood of Pine tree is quite strong and durable, but it lacks water resistant properties. Therefore, you can not use this wood for outside use without the treatment process. If the wood is treated properly, then the durability factor increases significantly, therefore making this wood strong enough to withstand all sorts of weather conditions.

The fourth name that I have included in my list is of the Redwood because this wood has an exceptionally long life span compared to the other woods. The Redwood is used in the construction process and for making stylish furniture. You must have seen fiber boards as they are used by the artists to make beautiful sculptures. They use Redwood for that because this wood has the strength and durability to withstand the pressure, yet maintaining its softness.

The furniture that you use in your house and offices are made up of softwood lumber, which could either be Cedar, Fir, Pine or Redwood. Even the wooden toys that you buy for your kids are made of softwood lumber. The best thing about the softwood lumber is that it can be shaped to form anything. You can make knickknacks, jewelry boxes, pen stand or anything with softwood. This wood is very popular through the world because everyone needs it. The countries who have the softwood in abundance process and export it. If you want to buy softwood lumber, then you should only consider the renovated and reputed companies because only they have the best quality softwood lumbers.

Advantages Of North Facing House Plans

North facing houses are ideal for all members of the family. Researchers have found that magnetic forces of the earth are usually generated from the North Pole; therefore, if your house faces north, your house will receive a lot of positive vibes through the entrance door that faces north.

There’s a belief that north represents water elements and since water resembles wealth, there’s a belief that if your house faces north you will enjoy more wealth and prosperity. According to the Hindu culture, Kuber (god of prosperity) resides in the north; therefore, if your house faces north you have high chances of prospering in life. There are also high chances that your business will prosper when your business premises face north.

Features Of North Facing Houses

These houses tend to have sun almost throughout the day which means that you don’t need to leave the lights on. This saves you a lot of money that you’d have spent on your energy bills.

When you are designing the house you should ensure that there are no obstructions that will prevent the house from receiving the right amount of sun. This means that you need to get rid of trees, land and anything else that might be distracting the house.

As rule of thumb you should ensure that the open area is left on the east and north sides of the house. You should build balconies in the northeast corner. To maintain the original size of the house you should avoid extending the corners of the house.

You should ensure that the main entrance faces the northeast corner. Experts believe that when the entrance faces this direction it symbolizes the flow of positive energy.

When it comes to the kitchen you should ensure that it’s located at the southeast corner of the house. If it’s impossible to build the kitchen here you should consider building it at the northeast direction.

If the house has a stair you should ensure that it’s located in the northeast or northwest corner. The garage, security room and the electricity meter board should be located on the northeast corner of the plot.

Conclusion

Whether you are building a residential or commercial house, it’s wise that you construct the house using the north facing design. For ideal results you should ensure that the architect that you choose to design the house has experience in designing north facing houses.

Five Logo Design Principles Every Graphic Designer Should Follow

Logo design requires more than artistic talent to create an emblem or a brand that will capture the market's attention. Like in any artistic field, effective logo design follows five fundamental principles that every graphic designer should know. These principals may serve as criteria for judging whether the design effectively conveys the message to its target audience.

Logos should be simple and easily recognizable.
An effective logo design puts together elements in a simple setting that is easily recognizable to anyone who sees it. The sign should be easily identifiable to people from different cultures or cities. The design elements cross boundaries of geography, culture, age and educational background.

Logos should be distinct and clear.
Aside from simplicity, an effective design should be unique and deliver a clear message to its target audience. The overall design should be easily memorable for anyone who sees it. Too many elements can crow the design and produce visual noise, which blocks the marketing message the logo attempts to convey.

Logos should be timeless.
Another measure of effectiveness is the timelessness of a brand, which appeals to the tastes of future generations. As long as the branding follows the rules of simplicity, distinctiveness and clarity, the logo will survive other eras. For example, the logos of Chanel, Mercedes-Benz, Nike and Shell did not change much through the years. Their classic designs continue to appeal to generations of consumers.

Logos should be versatile.
Logo design makes use of vector art more than photography because of scaling and applicability problems. Logos created with high-definition imaging software scale down to a smaller size without destroying the logo's design. The use of photographs, however, brings problems of pixelated and skewed images. Thus, all logos use vector graphics for creating images.

An effective logo design should also factor in the way images are transferred from one media to another. A good logo created in the vector format may be used for websites and for marketing and packaging. The colors used should not change in hue when displayed on a website page and on a poster or a streamer in public.

Logos should be appropriate for their intended audience.
Logos should speak to its intended audience. The type of font, the vector images and the colors used should match the demographics of the product's target market. The meaning should be immediately apparent to the logo's intended audience. For example, sports logos often signify explosive movement, which reflects athleticism. In another example, children's products use bright colors and fun fonts to appeal to children.

In general, the type of content in a logo does not necessarily convey the actual products sold or the services rendered by a company or business. A restaurant logo does not need to include food or a software logo does not need to use an image of a computer or laptop to let people know what it is. By way of example, in its logo design Apple uses the image of an apple, which someone obviously has bitten in one corner.

A Little Sugar, Wood Pulp, and Sand, Make the Vitamins Go Down

I’m driving home from work early one morning. I’m tired and I need to stay awake. So I turn the radio on to my favorite talk radio station out of Chicago. It’s around 4:30 a.m. in the morning and the station is playing an infomercial.

There’s this doctor pitching a new and improved vitamin that he had created. All I needed was some noise to help me stay awake. So I listen to his infomercial. What really caught my attention was toward the end of the program.

He was comparing his vitamin product with other name brand vitamin products. To do this, he was reading the ingredients on the package. He first started making fun of all the sugar that was in the name brand vitamins. But then the next ingredients that were listed really got my attention.

The first one was “microcrystalline cellulose” which he referred to as “ground up newspaper”. The next ingredient was “silicon dioxide”, which he called “sand”. Wait a minute. Time out here. Did he just say that there is sand and ground up newspaper in name brand vitamins? How could this be?

Several days later, I decided to do a few searches on the ingredients in vitamins. It didn’t take long to I find out that the doctor was telling the truth. One of the first websites I visited was the U.S. Food and Drug Administration. They have an on-line database of food ingredients called “GRAS” which stands for “Generally Recognized As Safe”. Here’s what I found out.

Cellulose comes from the cell walls of plants. It’s found in the plants that we eat. But it’s also found in plants that we normally wouldn’t eat, like wood pulp from trees. All forms of cellulose contain the same biological properties. So if it’s safe to eat one form, then it should be safe to eat another form like microcrystalline cellulose.

When we eat cellulose, the human body does not absorb it, instead it exits the body as part of a bowel movement. In small amounts there is no evidence of harmful effects from cellulose. In larger amounts it acts as a laxative. In the end I learned that cellulose has a GRAS rating, while microcrystalline cellulose does not. But based on the evidence, the FDA has not prohibited the use of it.

So why do some vitamin tablets contain cellulose (wood pulp), and silicon (sand)? The actual amount of vitamins found in a tablet is a small amount. Without some type of filler, it would be too small to handle. Next you need a strong substance to help hold the shape of the tablet. And strength to keep the tablet from crumbling. That’s why they use cellulose (wood), because wood is strong. Sand acts as a filler, and a “time release” agent in how the tablet dissolves.

Wood and sand are used as inactive ingredients in other food products as well. Here’s how wood is used as an anti caking agent. microcrystalline cellulose (cellulose powder) is used in Parmesan cheese so that it doesn’t clump up (form chunks) in the can. Silicon dioxide (sand) is an anti-foaming agent. So it’s used in beer, to keep beer from foaming a head.

Also there’s zero calories in sand and wood. It’s filling too. So, sand and wood have become very poplar in diet products. Sand is also promoted as being good for hair, fingernails, and strong bones. And the companies promoting these products were up front, about sand being an ingredient in their products.

But is it safe to eat wood pulp and sand? The GRAS reports from the U.S. Food and Drug Administration are quite lengthy. Here is a few lines from each report. Microcrystalline Cellulose: “… There is no evidence in the available information on pure and regenerated cellulose, including microcrystalline cellulose, that demonstrates, or suggests reasonable grounds to suspect, a hazard to the public when they are used at levels that are now current, or that might reasonably be expected in future.”

Silicon Dioxide: “… The question of whether or not silicon is an essential human nutrient remains unresolved. Silicon compounds consumed as added food ingredients contribute only a minor proportion of the total dietary silicon intake.”

What is the Difference Between Tailgating and Piggybacking Through an Access Controlled Secure Door?

Tailgating is when another person, whether an employee or not, passes through a secure door without the knowledge of the person who has gained legitimate access through the secure door. This is a similar concept to when there is a car following closely behind you on the freeway without your permission. You are being tailgated.

Piggybacking is when another person follows through a door WITH the permission of the person who has received access. If someone is hugging you or actually on your back, this is called “piggybacking”. Only 2 technologies are able to distinguish between 2 people hugging and 1 large person. Humans and 3-dimensional machine vision systems.

There are various methods of stopping tailgating and piggybacking through secure doors. At mission critical sites, 24/7 armed guards are often employed at significant expense. An alternative to an armed guard may be the installation of a 3-dimensional machine vision system that can differentiate between humans and objects. This is the same proven technology that has been employed for decades in the field of factory automation and robotics. Newton Security’s patented T-DAR technology is worlds most reliable system for detecting and preventing tailgating through secure doors.

The two types of entrances that are found in an anti-tailgating system are single doors and a set of 2 doors in a secure space which is called a mantrap.

A single door anti-tailgating system has the ability to alert sound and alarm, alert security personnel to an unauthorized intrusion. Since there is only one door, this cannot be a man trap.

A mantrap is a secured space with 2 or more doors. When 1 person enters the mantrap area the T-DAR 3-D machine vision system performs a dynamic scan, confirming that only one person is in the space. If another person enters the space, they are detected and since there are now 2 people in the space an alarm is sounded. The door on the secure side of space is locked so neither person can enter space. Both people must exit the mantrap before entry process may proceed.

Here is a pretty good demonstrations of a mantrap in action: http://www.youtube.com/watch?v=gYw0rskVHTU

Branches of Accounting, Uses of Accounting and Limitations of Financial Accounting

Accounting vs. Book-keepingBook-keeping concerns itself with the recording (correctly and in a set of books) of those transactions that result in the transfer of money or money’s worth. Whereas accounting is comprehensive in perspective. It extends to classifying, summarizing, presenting and even analyzing accounting information .

Accounting vs. Accountancy

Body of knowledge (consisting of principles, postulates, assumptions, conventions, concepts and rules) governing the science of recording classifying and analyzing financial transactions is accounting. Whereas the practice and art of the science of accounting is termed as accountancy.To meet the ever increasing demands made on accounting by different interested parties (such as owners, management, creditors, taxation authorities etc.) the various branches have come into existence. Financial AccountingThe object of financial accounting is to ascertain the result (profit or loss) of business operations during the particular period and to state the financial position (Balance Sheet) as on a date at the end of the period.

Cost Accounting

The object of cost accounting is to find out the cost of goods produced or services rendered by a business. It also helps the business in controlling the costs by indicating avoidable losses and wastes.Management AccountingThe object of management accounting is to supply relevant information at appropriate time to the management to enable it to take decision and effect control.In this web primer, we are concerned only with financial accounting. The objects of financial accounting as stated above can be achieved only by recording the financial transactions in a systematic manner according to a set of principles. The recorded information has to be classified, analyzed and presented in a manner in which business results and financial position can be ascertained.

Uses of Accounting

Accounting plays important and useful role by developing the information for providing answers to many questions faced by the users of accounting information.

(1) How good or bad is the financial condition of the business?

(2) Has the business activity resulted in a profit or loss?

(3) How well the different departments of the business have performed in the past?

(4) Which activities or products have been profitable?

(5) Out of the existing products which should be discontinued and the production of which commodities should be increased.

(6) Whether to buy a component from the market or to manufacture the same?

(7) Whether the cost of production is reasonable or excessive?

(8) What has been the impact of existing policies on the profitability of the business?

(9) What are the likely results of new policy decisions on future earning capacity of the business?

(10) In the light of past performance of the business how it should plan for future to ensure desired results ?

Above mentioned are few examples of the types of questions faced by the users of accounting information. These can be satisfactorily answered with the help of suitable and necessary information provided by accounting.

Besides, accounting is also useful in the following respects :-

(1) Increased volume of business results in large number of transactions and no businessman can remember everything. Accounting records obviate the necessity of remembering various transactions.

(2) Accounting record, prepared on the basis of uniform practices, will enable a business to compare results of one period with another period.

(3) Taxation authorities (both income tax and sales tax) are likely to believe the facts contained in the set of accounting books if maintained according to generally accepted accounting principles.

(4) Cocooning records, backed up by proper and authenticated vouchers are good evidence in a court of law.

(5) If a business is to be sold as a going concern then the values of different assets as shown by the balance sheet helps in bargaining proper price for the business.

Limitations of Financial Accounting

Advantages of accounting discussed in this section do not suggest that accounting is free from limitations.

Following are the limitations:

Financial accounting permits alternative treatmentsAccounting is based on concepts and it follows ” generally accepted principles” but there exist more than one principle for the treatment of any one item. This permits alternative treatments with in the framework of generally accepted principles. For example, the closing stock of a business may be valued by anyone of the following methods: FIFO (First-in- First-out), LIFO (Last-in-First-out), Average Price, Standard Price etc., but the results are not comparable.

Financial accounting does not provide timely information

It is not a limitation when high powered software application like HiTech Financial Accenting are used to keep online and concurrent accounts where the balance sheet is made available almost instantaneously. However, manual accounting does have this shortcoming.

Financial accounting is designed to supply information in the form of statements (Balance Sheet and Profit and Loss Account) for a period normally one year. So the information is, at best, of historical interest and only ‘post-mortem’ analysis of the past can be conducted. The business requires timely information at frequent intervals to enable the management to plan and take corrective action. For example, if a business has budgeted that during the current year sales should be $ 12,00,000 then it requires information whether the sales in the first month of the year amounted to $ 10,00,000 or less or more?

Traditionally, financial accounting is not supposed to supply information at shorter interval less than one year. With the advent of computerized accounting now a software like HiTech Financial Accounting displays monthly profit and loss account and balance sheet to overcome this limitation. Financial accounting is influenced by personal judgments’Convention of objectivity’ is respected in accounting but to record certain events estimates have to be made which requires personal judgment. It is very difficult to expect accuracy in future estimates and objectivity suffers. For example, in order to determine the amount of depreciation to be charged every year for the use of fixed asset it is required estimation and the income disclosed by accounting is not authoritative but ‘approximation’.

Financial accounting ignores important non-monetary information

Financial accounting does not consider those transactions of non- monetary in nature. For example, extent of competition faced by the business, technical innovations possessed by the business, loyalty and efficiency of the employees; changes in the value of money etc. are the important matters in which management of the business is highly interested but accounting is not tailored to take note of such matters. Thus any user of financial information is, naturally, deprived of vital information which is of non-monetary character. In modern times a good accounting software with MIS and CRM can be most useful to overcome this limitation partially.

Financial Accounting does not provide detailed analysis

The information supplied by the financial accounting is in reality aggregates of the financial transactions during the course of the year. Of course, it enables to study the overall results of the business the information is required regarding the cost, revenue and profit of each product but financial accounting does not provide such detailed information product- wise. For example, if business has earned a total profit of say, $ 5,00,000 during the accounting year and it sells three products namely petrol. diesel and mobile oil and wants to know profit earned by each product Financial accounting is not likely to help him unless he uses a computerized accounting system capable of handling such complex queries. Many reports in a computer accounting software like HiTech Financial Accounting which are explained with graphs and customized reports as per need of the business overcome this limitation.

Financial Accounting does not disclose the present value of the business

In financial accounting the position of the business as on a particular date is shown by a statement known as ‘Balance Sheet’. In Balance Sheet the assets are shown on the basis of “Continuing Entity Concept. Thus it is presumed that business has relatively longer life and will continue to exist indefinitely, hence the asset values are ‘going concern values.’ The ‘realized value’ of each asset if sold to-day can’t be known by studying the balance sheet.

Choosing A Tattoo Style That Fits Your Body Type – Four Perfect Tattoo Art Work Designs

Finding the perfect tattoo style for your body can be a pain, but these tattoo art work designs will give you a clearer idea of your choices.

When choosing the best tattoo style for you, there will be times when you run into a confusing number of designs and art work. Tattoos are very popular nowadays, so you want to make sure you get the most original tattoo style possible. While you can pick a category that a lot of people have inked on them, you should never get a flash art design, or any design for the matter, tattooed onto your skin. You should always pick the perfect design and put your own touches on it, whether you do it yourself, or you are helped by your local tattoo artist.

So, what is the best tattoo style for your body? You be the judge. Here are five of the best tattoo styles available, that look the best on a wide number of body types. Remember, when searching the web for images of the perfect design, most of the stuff you are seeing is so widespread that countless people already have those inked on them. There are, however, state of the art tattoo sites out there that only have original artwork that is not plastered on everybody’s body.

New School Tattoo Style – This is the modern and newer version of the tattoo style that usually includes anchors and swallows. Sailors used to wear these back In the day and they are now making a huge comeback. Good tattoo artists are now becoming very creative with these designs. They are now a lot more animated and much brighter in appearance. Even women are now getting anchors and swallows on their neck area and loving it. Placement is a huge thing to consider if you want them to look perfect. Overall, the New School tattoo style is a must see.

Japanese Kanji Tattoo Style – Japanese tattoos, especially Kanji, are usually seen on people who have “full sleeve” tattoos. This tattoo style has been used as a full arm piece in the past, but it is now making a strong run with the arm and shoulder crowd, even if you don’t want a full sleeve.

Tribal Tattoo Style – Tribal tattoos have been around for a very long time. They have been seen on people even before your Grandparents were born and they will be here even after you pass away. This is a timeless piece, but all too often, you will see guys tat get generic, off the wall designs plastered on them. Long story short, this is not the way to go. You want to be very original if you are going to get a tribal tattoo style and since it is extremely easy to create a 100% original tribal tattoo, why wouldn’t you want an all original design? It amazes me and others how men can pick a tribal right off of the wall and want it put onto their body. You could even consider getting color ink put into your tribal tattoo style of choice, as this is a very new way to stand out and the designs look better than ever.

Star Tattoo Style – The days of a girl putting random stars on her stomach are coming to an end. So many women have the same generic stars on their bodies that you don’t even notice the artwork anymore. There are now better, more original ways to implement the star tattoo style, so please, take the time to think of something creative.

You should always sift through and choose your tattoo style of choice very carefully. Spend as much time as it takes to find a handful of the best designs for your particular taste. Never get a certain tattoo style on impulse, because you will usually regret getting it sooner rather than later. Also, never go to a random tattoo parlor before you find out feedback from other people that have gone there. You should also do yourself a favor and always look through the artist’s portfolio. Following these tips will make certain that you get the perfect tattoo style, whether is a flash art design or a black and white piece. Getting the perfect tattoo style has never been easier.

Building A Hobby Crucible Furnace

Efficient melting of metal in the hobby foundry requires a simple, but well designed, easy to operate melting furnace. A well-designed furnace does not necessarily mean it will be expensive to build, or that that is complicated to construct and operate.

If you're just beginning your metal casting journey, there will be a multiple of questions that will need to be answered; and if you follow some simple methods, your learning curve will be dramatically reduced.

A well-built furnace will take you another step along the path to being able to maintain an important piece of equipment for your hobby foundry set up. Without an efficient furnace your hobby metal casting experience could well be one of total frustration & disappointment.

It is possible to build a furnace from scrap materials found around the workshop. This is not to say that it will look trashy or just made, the point being made here is that you do not need to build everything from new materials. The only material you will need to buy is the special high temperature resistant refractory to line the furnace walls with, plus a few brass connectors from the local plumber for the gas feed line and some brass rod to custom-make your own special gas jet for the burner. The rest you can quite easily make yourself if you have metal working skills.

One of the biggest problems the hobby foundry worker has to overcome, is to acquire the knowledge to build a high-energy output burner, the subject of burners can raise many arguments amongst hobbyy workers, and there is a straightforward solution to building an efficient burner, by following simple instructions any practical person can fabricate an efficient burner that will quickly melt metals such as aluminum and bronze without effort. The process to build a high output furnace burner is really quite simple, but there are a few small parts that need to be machined on a lathe.

If you do not have the luxury of a lathe in your workshop, sometimes a friend can help you out. Although, many hobby metal workers do own a metal lathe these days, it is almost a must have for the average home engineer in this ever-increasing DIY age. You will also need a MIG or ARC welder (Max 180 Amp) to fabricate the furnace.

Be very careful with your gas pipe & joint connections, although there are no great line pressures involved with the gas feed to the burner, but any small leak could lead to the possibility of a dangerous explosion.

Propane gas expands between sixty and one hundred times once exposed to air. So be aware, gas is the most efficient fuel you can use to fire a crucible furnace, but it can also be an extremely dangerous material. You need to follow any building instructions carefully and not be tempted to take any shortcuts as they may lead to personal injury.

If you are a resourceful, practical person, you could build your own crucible furnace for less than $ 70.00US, this is a mere fraction of the cost of a commercial unit, and should be equally as efficient, and provide many years of reliable melting service .

Three Reasons Why Baby Squirrels Die in Captivity

Did you ever take in a baby squirrel and start to feed and care for it, then have it go downhill physically and die? You’re not alone! The following are three common reasons why baby squirrels die in captivity:

1. The Wrong Diet.

Improper diet is the number one reason why squirrels die. There’s a lot of controversy over what is the correct formula to feed baby squirrels who are still nursing. Many wild animal rehabilitators will tell you to buy an expensive puppy formula, and to never feed a squirrel cow’s milk. I’ve used the expensive puppy formula with marginal success, but recently they changed the formulation which left it lacking enough milk fat for squirrels. Now, all of a sudden, they’re telling people to add heavy cream to boost the fat content! Hello! What is heavy cream? It’s the cream from cow’s milk! The reason cow’s milk will kill a baby squirrel is because there are substances in the milk that will give a squirrel severe diarrhea. Diarrhea will lead to an electrolyte imbalance,which will lead to a heart irregularity and ultimately death from sudden cardiac arrest.

I’ve found that if you get rid of the substance in cow’s milk and cream that causes diarrhea, a baby squirrel will do just fine on a cream rich cows milk formula. But you must do one simple but vital thing to make this formula safe for squirrels! I can teach you how to make this formula and save you having to spend twenty dollars per can for puppy formula!

2. Hypocalcemia.

The second big killer of squirrels is Hypocalcemia. That’s a fancy name for low blood Calcium. Squirrels, especially in captivity, have an extraordinarily high calcium requirement. Death from low blood calcium comes after they stop nursing. While they are getting milk, their calcium needs are being met. When they quit nursing, they need a calcium supplement or they’ll develop what is called Metabolic Bone Disease. This disease is characterized by loss of calcium from the bones, especially in the spine and back legs. They start to shuffle their back legs when they walk, and progressively lose nerve and muscle control. Their bones become brittle and break easily.

Low blood calcium can also lead to heart irregularity and sudden cardiac death. A squirrel with metabolic Bone Disease is a pathetic scene! Prevention is simple! I teach a very simple way to make a dietary supplement called Nut Squares or Nut Balls that will insure optimum calcium intake and good health for squirrels.

3. Internal Injuries.

The last major killer of baby squirrels is internal injuries. Many times a found squirrel has fallen a great distance out of a leaf nest. One of the first things you should do for a baby squirrel, after you get it in a warm environment, is to check it over carefully for injuries. Babies normally have rapid respiration and heartbeats, but if a baby squirrel is having difficulty breathing or is using more than just chest muscles to breathe, it may have internal injuries. It could have broken ribs or a contused lung or heart! Blunt trauma to the abdomen can injure internal organs such as the liver, kidneys or spleen. A baby squirrel’s abdominal wall is very thin. If you see dark purple discoloration of the abdomen, that is an ominous sign that indicates internal bleeding.

There’s not a whole lot that can be done for a baby squirrel that is in that condition. A Veterinarian could evaluate the animal, but chances are, nothing would be done other than observe and support it’s breathing struggle with oxygen and a warm environment until it passes. I’ve found in my years as a Squirrel Rehabilitator that squirrels love to have their head and neck gently rubbed, it’s very soothing and calming for them. Death is a part of life. For me, holding and comforting a dying squirrel helps me realize how precious and brief life is. I find tremendous joy and satisfaction in caring for these magnificent creatures, and thank God that even in death, I can make a difference!