God's Word and Marriage Are Like A Mirror

2 Corinthians 7 NKJV

Therefore, having these promises, beloved, let us cleanse ourselves from all filthiness of the flesh and spirit, perfecting holiness in the fear of God.

Our overriding goal, as Christians, should be to purify ourselves from everything that contaminates body and spirit by practicing holiness of reverence for God. God's Word is like a mirror that points out the areas we need to improve. Likewise in marriage, we have many opportunities to practice God-like behaviors, when those areas for improvement are revealed.

With marriage in mind, what does Luke 6: 41-42 NKJV say to the self-centered spouse who only focuses on the weaknesses of his or her spouse?

Luke 6: 41-42 NKJV

41 And why do you look at the speck in your brother's eye, but do not perceive the plank in your own eye? 42 Or how can you say to your brother, 'Brother, let me remove the speck that is in your eye,' when you yourself do not see the plank that is in your own eye? Hypocrite! First remove the plank from your own eye, and then you will see clearly to remove the speck that is in your brother's eye.

The focus should be on our own weaknesses, not our spouse's. As a Christian, we are asked to examine our self continuously to ensure we are growing spiritually. One way to tell if we are maturing as a Christian is to be courageous enough to work on our own problems, with God's Holy Spirit guiding us. If we are focusing on our spouse's issues instead of our own, we stop maturing. God wants each of us to grow spiritually. That means we need to access our own issues, not someone else's.

Typically, our own weaknesses are much larger than that of our spouse. When we are able to point out someone else's weakness, it is usually because we have the same weaknesses to a greater degree. We know that weakness is very well and we do not want to tolerate it in others. Seeing someone else's weakness should be a reminder to our self we have issues to work on.

When we focus on their weakness instead of our own we become hypocritical. Everyone else can see you have a "plank" in your eye, yet you do not and think you can help another with their minuscule problem. Hypocrisy will keep people from coming to know the Lord as their Savior. We are Jesus' witnesses. If we are hypocritical, what does that say about our witness for Christ? Do you want to push people away from saving grace into eternal damnation? Or do you want to draw them near to God to be saved? The choice is yours. Hypocrisy is a killer. Do not let yourself be drawn in to living a life of hypocrisy. Get into a small group, who will help you stay accountable and focused on your own issues, instead of someone else's.

Do you see how God's Word and marriage can be a mirror revealing truths about our self? You do not even have to wait for your spouse to point out you're focusing on them instead of your own problems. You can assess your own thoughts. If you find your thoughts driving more towards your spouse's issues, then entrust them back in. Cross check the issue you were just thinking about, do you have that issue? If so, ask yourself how can I work on improving that? Ask God for help. He will guide you through the process of becoming more like Him.

Lord, thank you for your Word that straightens us out and leads us on the path to life. Help us have the strength and courage to work on our own issues, instead of pointing out other's flaws. Thank you for perfecting us in your righteousness and that you are faithful to complete that work in us when Christ returns. Help us be willing to hear and obey your prompting for change in our own life. Amen.

Tax Planning Shareholder Succession

Items to consider in planning a company buyback or a dividend

When a company repurchases its stock under §302 it is accounted for as a capital asset disposition and is viewed as a sale or exchange for tax purposes. The proceeds from the transaction offset the stock’s adjusted basis. The selling shareholder will recognize gain or loss in an amount equal to the difference between the amount received for the redeemed shares and the adjusted basis in such shares. Capital gain treatment may also be advantageous in that capital gains can be fully offset by capital losses and capital loss carry forwards.

Under the current tax regime long-term capital gains and qualified dividends have the same tax rate; a maximum of 23.8% comprised of 20% gain rate and net investment income tax of 3.8%. The “serendipity” of the same rates needs more analysis.

The distinction to make in considering sale treatment is the “power of basis” in the shares redeemed. Redemption treatment may be considerably more advantageous than dividend treatment, when basis is considered. Another tax planning point is that some dividends are not qualified dividends and may be taxed at the maximum ordinary income rate of 39.6%.

Not Essentially Equivalent to Dividends

There are a few ways corporate redemptions can be contemplated for tax planning. There are two tests in §302 that have been delineated in the Code and the Regulations, thus presenting no real problems of interpretation or application. 302(b) (2) Substantially disproportionate redemption of stock and 302(b) (3) Termination of shareholder’s interest have stringent requirements to qualify.

Sometimes tax planning needs to use the “Lower Road”, after discovering the fact, that for whatever reason a transaction does not qualify as under the two tests above; there is still another tax planning opportunity to make a stock redemption. The legal authority that guides how to affect this type of transaction is not as well described in the law, however it can be structured so that it is likely a transaction will qualify as a redemption under 302(b) (1) and not be equivalent to dividends.

The analytical standard that allows a taxpayer to qualify under 302(b) (1) is known as a “meaningful reduction.” This standard to will qualify under 302(b) (1) is similar to 302(b) (2) however the requirements are a little less stringent. Even though 302(b) (1) is less stringent, the regulations are not that concise, § 1.302-2(b) states “the facts and circumstances of each case.” Meeting well delineated numerical tests in 302(b) (2) and 302(b) (3) is a preferred method to make a transaction qualify as a redemption; rather than depending on the facts and circumstances.

The influential case concerning 302(b) (1) is United States v. Davis 397 U.S. 301 (1970). The Supreme Court established the requirement of a “meaningful reduction” as the requirement. A business purpose is not a requirement for a redemption to qualify under 302(b) (1). The opinion in this case states, “Regardless of business purpose, a redemption is always “essentially equivalent to a dividend” within the meaning of § 302(b) (1) if it does not change the shareholder’s proportionate interest in the corporation. Since taxpayer here (after application of the attribution rules) was the corporation’s sole shareholder both before and after the redemption, he did not qualify for capital gains treatment under that test.”1

A meaningful reduction concentrates on proportionate interest. “Rather, to qualify for preferred treatment under that section, a redemption must result in a meaningful reduction of the shareholder’s proportionate interest in the corporation.”2

The Service and the courts mostly focus on control to satisfy the standard of § 302(b) (1). The end product of this standard is a concentration on the percentage of ownership.

It is worth noting that there are several citations where percentage of ownership is not the main factor. In Wright v. U.S, 482 F2d 600, the taxpayer successfully argued that a redemption can still leave a shareholder in control. The Eighth Circuit ruled that a redemption which resulted in a reduction in voting power from 85% to 61.7% was meaningful where 66.67% of the voting power was needed to approve major corporate decisions.

A meaningful reduction was also accomplished when the redeemed shareholder was considered to own stock under §318 family attribution rules. In Rev Rul. 75-512 the shareholder had no power to control the corporation before or after the redemption, either alone or by acting in concert with other minority shareholders.

The meaningful reduction requirement is a more watered-down version of the same concept applicable to substantially disproportionate redemptions. Not Essentially Equivalent to Dividend is not a hot issue with the IRS right now however; the issue has been hotly contested in the past. In the event that a transaction needs to rely on § 302(b) (1) think beyond the basic percentage control.

Please contact the author for any tax planning questions. We appreciate this opportunity to help.

1. United States v. Davis 397 U.S. 301 (1970)

2. United States v. Davis 397 U.S. 301 (1970)

How Technology Lies to You Everyday

Ever notice the media via TV, laptop, TABs and other digital gadgets is full of negative content? How is the media feeding this negativity to us and how is it lying on a daily basis? Read on to find out.

Consider the following options and justify:

1) Murder/Crime

Murder, kidnapping and ransoming are bold news in the media which scares the death out of us and make us want to think negative about our environment and the world.

2) Theft/Robbery

Theft – trivial or big – does happen. More of it happens in underdeveloped countries. Robberies are equally rampant and sometimes they are thoroughly planned and executed so that it takes times to find out the suspects and culprits behind the action. These are highlighted in the media, making us feel insecure.

3) Bankruptcies

Once in a while bankruptcies do happen and they become hot news in the media, damaging the image and reputation of the banks.

4) Global warming

Global warming is an issue taken up since the late eighties. Chlorofluorocarbons (or CFC’s) from industrial smoke and exhaust fumes from running vehicles on the streets seems to be the cause of the problem by depleting the ozone layer much higher up in the sky, letting in UV rays of the sun to reach us, which is dangerous for us, by warming up the global temperature so that after a specific time, a situation will arise when we will find it difficult to breathe. This is the scenario given to us since the late eighties and covers a lot on the media.

5) Shortage of natural resources

One day the natural resources on this earth will run out and we will face problems, leading us to a slow death. This is also the scenario the media wants to present to us.

6) War

Bombshells, wounded people and dead bodies in war-going countries are shown on media giving us the impression there isn’t any peace in the world.

7) Rape

Rape will always be an issue where slender and beautiful women are concerned. But the media exaggerates a bit more to make juicy stories.

Summing up, none of the news in the media does us any good other than make us think in negative terms. The media is simply lying to us.

There are cases of crimes, murders, robberies and thefts all around the earth. But there is also good happening in the world. For instance, more and more people are getting interested in self-development, bettering themselves and contributing positively to the world.

Bankruptcies do happen but we do not have to fear every time we invest in banks because the governments and the good people out there are willing to help. In most cases, even if they do happen, we will get back what we deserve.

As I said, global warming is an issue since the late eighties. Why worry about it and not concentrate on positive things around us for instance, a mug of Starbucks coffee, a bouquet of roses from your latest crush or to and fro rides on a swing at the nearest local park?

So someday there will be a shortage of natural resources. That someday hasn’t arrived yet. So why bother? Instead enjoy the mojo of life by sharing jokes and anecdotes with friends and colleagues. Have an abundant mindset and tap into the abundance of vast resources of this life.

There will be unrest and war in the world. So if we have freedom and peace, so why let the news make us feel negative? Why not reach out to the world with your inspiring messages and write self-help books in addition to the books in your niche for the greater good of humanity?

The rape of young and beautiful women will occur in the harshness of this world. But they can escape it by being cautious, candid and playing safe. It is not an issue for us to worry at all. We live in a secure place on this earth. We have homes with security alarms/watchmen. So long we are careful, the thought of rape shouldn’t make us feel insecure. We can drive to places we want and mingle with people we want but we just need to know how to be safe and secure and keep our wits.

So all the negativity in the media via the technology of TV, laptops, iPads, TABs etc. bombarded to us shouldn’t affect us negatively too. At least we shouldn’t allow it. There is much good, hope, magic and happiness out there to make us feel positive and uplifted so that we can work with Technology in empowering ways.

What Does Telogen Effluvium (TE) Hair Loss Look Like? I’ll Tell You

Over the weekend, I received an email from a woman who asked me “what, exactly, does TE or telogen effluvium look like?”  I wrote back and asked her for a bit of clarification, but she meant what I thought and assumed that she had meant.  Basically, she wanted to know what the hair of a person with TE will look like and if there is any pattern or appearance to the hair or scalp that would indicate that the shedding or hair loss is due to TE rather than something else.  I will discuss these things in the following article.

How Does Hair That Is Shedding Due To Telogen Effluvium Look?: Sometimes, there are changes in hair texture before the shedding actually starts.  That’s because the effected hair moves into the resting stage and these strands are no longer deeply embedded in the scalp or being properly nourished.  So, the result is flyaway or unruly hair that doesn’t quite lay down flat.

Once the shedding actually starts, you may not notice any changes of volume or any thinning spots at first.  Most people begin with much more hair than they think, so it takes a certain period of shedding before the changes are noticeable to others.  You may see spent or falling hair sort of hanging down at the ends and friends, coworkers, or complete strangers will pluck hair from your clothing (which can be quite embarrassing.) You may also see that your scalp is pink or red because so many follicles are being affected at once. 

After a while, you might start to see some thinning in areas that aren’t quite as thick to begin with like the bangs, temples, or crown.  Now, some people will panic and think that they have AGA or androgenic alopecia, but this isn’t always the case.  Often those areas have less hair to begin with so they are going to thin out more quickly than other areas.  However, generally speaking (although there are very commonly exceptions,) people will TE will generally have overall or diffuse shedding and loss, while people with genetic loss will have patterned loss that is mostly limited to the top, temples, and crown.

Over time, it can be harder and harder to tell the difference between TE and AGA just by looking at the hair and scalp.  Because prolonged shedding is going to thin out your hair even if you’re regrowing quite steadily.  Now, with telogen effluvium, the quality and quantity of your regrowth should not be adversely affected, unless you have some inflammation issues.  So, the regrowth that you do have should be relatively healthy and thick.  However, because something is making your hair continue to cycle through the resting phase, your regrowth may not have the impact that you might have hoped because the growth just can not keep up with the loss.

What’s The Deal With The White Bulb? Does The White Bulb Mean That I Definitely Have Telogen Effluvium?: I’m asked the question so often. People really want the reassurance that this shedding might one day stop, so they are very hopeful that the white bulb on the end of the hair is indicative of temporary shedding. The truth is though, that almost all forms of hair loss have the white bulb.  The exception is if you actually pull your hair from your scalp. 

But, hair that has reached the end of it’s life cycle will fall out on it’s on and that bulb is just where it’s not embedded and nourished anymore.  If you pull out one of your hairs right now, you will see a brown sheath around the end. This is still a healthy and growing hair and that’s the difference.  That hair did not meet a natural end.  But, your hair doesn’t know why it is being forced into the resting phase.  It just knows that it’s in this phase and it responds accordingly.

Now, if the bulb is sort of yellow and is large, that well may be sebum build up which, depending on how often you wash your hair, may be indicative of androgens adversely affecting and clogging your hair and scalp. It’s pretty easy to tell the difference though because the sebum build up looks more like a plug and is much larger than the white end that most of us see.

If You Have Your Own ATV Club, It’s Time to Join ATVA

It’s common…a couple of friends get together every weekend to ride their ATVs, then the kids and spouses gets involved and the group gets bigger. You make a couple of friends while riding ATV and they become regular ATVers as well. Soon, the little ATV group has turned into an ATV club simply because of the fact that you ride together regularly and you all share the same passion. Sooner of later, you’re going to have a name for your group and also start a website. This is how most ATV clubs are formed.

Well, if you have a large ATV club and is thinking of expanding, here’s one thing you can do and that is to join ATVA as an official ATV club. First of all, it’s quite difficult for an ATV club to gain exposure all by themselves and ATV enthusiasts located within your area may also find finding an ATV club equally as hard. That is where ATVA can help you. ATVA brings together ATV clubs and form a bridge between ATV enthusiasts and ATV clubs together with their regular newsletters, publications and website. The name and contact information for each of ATVA’s members are listed prominently in their publications and website.

And if you organize an event, ATVA will help you announce it in an effort to bring ATV enthusiasts in for the event. With that the number of members to your ATV club will increase tremendously while you’ll see an increase in the number of attendees.

ATVA will also help you sort out the insurance issues you may have with property owners. It is easier for ATVA to iron these issues out because their buying power is ever so much bigger than an individual ATV club. And let’s admit it, despite the fact that ATVing is safe when done the right way, many people have the misconception that ATV riding is unsafe and unsuitable for kids. We can try to combat the issue slowly on our own but with ATVA in the picture, we will have more resources to educate the public and the legislative bodies on ATVing. The discrimination against ATV riding is huge, hence, we can only combat it with a big organization.

Signing up as a member to ATVA is extremely easy. But before that, you’ll have to decide whether your club is a promoting club or a social club. You see, with a social club, you’ll need only five existing members of your ATV club to be a part of AMA (American Motorcyclist Association).

The definition of a promoting ATV club simply means that your ATV club organizes large regular or annual events like motocross, flat-tracks, TTs, ice races…etc. if that is so, there should be at least ten members in your ATV club with one who deals with insurance and the other on communications. One member of your ATV club should sign up for an ATVA organized seminar of risk-management.

If you’re interested in turning your ATV club into an ATVA member, log onto http://www.atvaonline.com for more information.

Pick Up Your Brush and Learn the S-Stroke

You may have taught yourself how to paint and missed out learning some of the different types of strokes. Taking time to continue to learn and better yourself, will improve your work. You can really add so much texture, depth, and interest to your work by using different strokes. Using the same strokes may make your work begin to look the same from painting to the next. Switch it up by using some of these different strokes. Give it a try, you may be surprised!

This stroke may be a lovey addition to your work, and a stroke that you may not often consider. It can be used as a border or even fun flower petals. I am certain once you learn this stroke you will find someway to incorporate it in to your designs.

It really is not much different than writing an “S”. It just requires more pressure than you would exert while writing it with a pen or pencil. It too may require some practice time, but you should be used to that by now.

You will begin the stroke with your brush on the chisel edge. Your paint brush handle should be in a perpendicular position when you begin. If you are using a flat brush, your brush will begin at an angle to start the curve of the “S”. The basic stroke is chisel, flat, and then back to the chisel where you began.

You will begin with a line that is created when the chisel part of the bristles touch the surface. You will place pressure on the bristles and bring them down to the flat part on the surface. Then you will begin to release pressure as you slide the brush to end the “S” stroke, and end up on the chisel edge with a fine line.

As with all of the strokes you are learning, practice to get the feel of the stroke and the amount of pressure needed. Some of the strokes will be easier to do, not requiring as much practice. It is perfectly natural for there to a need to practice until you get it just the way you want it. If you get frustrated, step away and take a break. Come back and try again later.

Muscle Building Routines – 5 Top Muscle Building Exercises

Dead lifting

Dead lifting is highly pragmatic exercise. A muscle builder will have to lift heavy barbells with balanced bent over pose. A Dead lift is one of the natural bodybuilding routines performed in the gym. The most thrilling dead lift exercises include: Romanian, sumo and lockouts.

Bench Pressing

This exercise provides you profound potency and self motivation while performing in the gym. You perform bench pressing up to your chest level, push it back until the arms are set straight, and elbows are secured. The major stress of bench pressing is on your front deltoids, serratus anterior, pectorals muscles, coracobrachialis and the triceps.

Squatting

Squat is the best lower body exercise. The main focus is on your quadriceps and glutes. Squatting phenomenally builds your hamstring muscle, calve, and lower back muscle. The most important squat muscle building exercises include: overhead, back, front, dumbbell, dumbbell, zercher, hack, split, pistol, air, and jump squats.

Military Pressing

This is overhead weight lifting exercise. Military pressing bodybuilding workout routines give you power in your deltoid muscles. Despite, it successfully works to your leg muscles, cores, and the entire body structure.

Straight Leg Dead lifts

This is one of the amazing muscle building routines performed in the gym. The reason is that straight leg dead lifts exercise stunningly provides you strength to your hamstring. However, I could cause some serious hamstring injury if you do not pay a proper attention.

In brief, we can say that those above mentioned muscle building workout routines are valuable in order to build quickly your leg muscle, chest muscle, hips, butts, thighs, arm muscle, and abdomen muscle, etc. That’s why they are called the best bodybuilding workout routines!

Would You Like to Learn How to Stop Anxiety Attacks?

Of course you do. That's why you're reading this! No one desires to have an anxiety disorder that changes the way you see normal daily tasks. That's because it's very painful to have constant worries and fears about things that are totally irrational. You'll want to do everything to put an end to your panic attacks. Believe me, I've been there.

My first panic attack happened in an elevator on my first day job at my current workplace. I was really worried about how this job was going to turn out. And the night before I had lost a lot of sleep thinking about it. The panic attack stuck me like lightning, and I honestly felt like I was going to die. After that day, I unfortunately bought a way to reduce, or even prevent anxiety attacks.

Did you know that during a panic attack, the mental activity in your brain suddenly moves from the fore brain to the mid brain? It's a fact so when I say that you are able to train your brain to react to fear differently, you'll know I'm telling the truth. You just need to know how.

The secret to stopping anxiety attacks is called The One Move Technique. And this could be the answer for you and your problem of not being able to do daily tasks such as going to the grocery store, driving your car, or even going to a restaurant.

You should realize that because once the panic attack begins and the heightened state of fear starts, it is really hard to calm yourself down.

Your brain is where this change needs to happen. Panic attacks start from an irrational way of thinking. The One Move Technique can help you to switch your mental activity back to the rational part of your brain.

Trying to use deep breathing to mentally calm the body is like shutting the gate after the horse has already bolted. This is where The One Move Technique comes in, it helps to allow your brain to see fear a totally different way within a split second.

This secret saved me from a life of anxiety and always relying on my spouse to do things for me, now I am able to do anything without stress. It can also do the same for you. Just be aware of your overall health and how anxiety is affecting it.

Four Delicious Oatmeal Recipes

Oatmeal Banana Waffle

Ingredients

2 cups oatmeal
2 cups water
1/2 banana
2 tablespoons powdered milk
2 tablespoons olive oil
1/2 teaspoon salt

Directions:

Turn waffle iron on high

Put ingredients in the blender and blend on high until the contents are smooth

Let the mixture sit for a few minutes to thicken

Spray the waffle iron with a non-toxic non-stick spray

Pour the mix on to the waffle iron

Cook for about 10 minutes

Repeat until you are out of batter

North Staffordshire Oatcakes

North Staffordshire oatcakes are a local delicacy in the North Staffordshire area of ​​England, and so may be known to non-locals as a North Staffordshire oatcake or Potteries oatcake. These use flour and yeast, whereas other oatcakes do not. When pre-cooked, they are a form of fast food, and catering outlets in the area usually offer oatcakes with fillings such as cheese, bacon, sausage and egg. They can be re-heated by frying in butter, or by grilling. In addition, pikelets are often served opposite oatcakes in a similar fashion.

Ingredients:

8oz fine oatmeal
8oz wholewheat or plain flour
1 teaspoon salt
1 / 2oz fresh yeast
1 1/2 pints warm milk and water, mixed half and half
1 teaspoon sugar

Directions:

Add the salt to the flour and oatmeal.

Dissolve the yeast with a little warm liquid and add the sugar. Allow the mixture to become frothy.
Mix the dry ingredients with the yeast liquid to make a batter.

Cover the battery with a clean cloth and leave it in a warm place for an hour.

Bake the oatcake on a well-greased griddle. Put enough batter onto the griddle to produce an oatcake about 8-9 inches in diameter. The surface will be covered in holes as it cooks.

Turn the oatcake after 2 – 3 minutes when the upper side appears dry and the underneath is golden brown, and cook for another 2 – 3 minutes.

Oatmeal Raisin Cookies

Ingredients

3/4 c butter, apple sauce, equal parts butter and vegetable oil, or shortening
1 1/4 c brown sugar – firmly-packed
1 egg
1/3 c water or milk
1 1/2 tsp vanilla
3 c oats, rolled (raw) – quick / old fashioned
1 c flour – all-purpose
1/2 tsp baking soda
1/2 tsp salt
1/4 tsp cinnamon
1 c raisins
3/4 c walnuts – chopped

Directions:

Heat oven to 350 ° F.

Lightly grease cookie sheet with oil.

Combine butter, apple sauce, butter / vegetable oil mix, or shortening, brown sugar, egg, milk, and vanilla; beat with mixer on high speed to blend well.

Combine oats, flour, baking soda, salt and cinnamon; add to shortening mixture and combine until just blended.
Stir in raisins and nuts.

Drop by round tablespoonfuls onto greased cookie sheet, 2 inches apart.

Bake for 10-13 min., Or until lightly browned.

Raisin Oatmeal Muffins

Ingredients:

1 cup whole wheat flour
1 cup oatmeal (rolled breakfast oats), traditional slow (large) type
1/3 cup sugar
2 teaspoons baking powder
1 egg
3/4 cup milk
1/4 cup oil
1/2 to 1 cup raisins
butter (real butter) for the pan

Directions:

Pre-heat an oven to 375 ° F.

Butter a muffin pan or cupcake pan.

Place the dry ingredients in one bowl, and the wet ingredients in a different bowl.

Mix both bowls apart, then merge them and mix again.

Spoon batter into the pan.

Cook for 20 minutes, or until brown with crispy edges.

Immediately flip the muffins upside-down using a butter knife. Leave them in the hot pan to prevent condensation from ruining the surface.

Plastic Pipes Usage Trends

In recent years throughout the world, the world, the importance of plastics pipes in the design of piping systems for public and industrial water supply and sewage transport has gradually increased. This trend reflects a growing confidence in plastics as a piping material, possibly due mainly to greater worldwide knowledge and experience in this field.

The plastics are mostly manufactured on a petrochemical basis with petroleum as the raw material. In this context it may be of interest to know how the world consumption of petroleum looks. Only 4% of the world production of oil used for manufacturing plastics while 96% is burned as fuel in the fields of transportation, heating, etc.

The use of plastics is expanding rapidly, and especially in the case of plastics pipes. This is particularly true for pipes designed for water pipes and sewers outdoors and indoors. All industrial countries show the same tension. For example, it can be stated that plastics pipe production in Europe rose from about 1.4 million tonnes in 1985 to 2.6 million tonnes in 1997. The corresponding figures for USA were 1.8 million tonnes in 1986 and 2.4 million tonnes in1997.
Plastics pipe market Europe

The Further annual growth in Europe for pipes is estimated at + 7% for PE, + 10% for PP and + 2% for PVC.

The favorable price trend has also contributed to the fact that today plastics pipes are competitive with conventional pipes within the total civil engineering infrastructure branch.

Against the background of such developments, it seems sufficient to spread further knowledge of plastics pipes and hoe that should be used in a proper way for water supply and sewage disposal. Thus, the previous survey of the problems, particularly in the field of outdoor pipe applications, is hereby updated.

Cross linked polyethylene can be based upon (HDPE) as well as (MDPE). In the cross linking process the molecules are linked together by strong chemical bonds and chemical and physical cross linking methods are both available. The chemical methods examples use of cross linking agents such as peroxide, (AZO) compounds, while physical cross linking is archived by electron radiation.

Planning Your Wedding – This is Not a Good Start For a Happy Marriage

Why is it when planning your wedding – you will notice most wedding arrangements involved are almost always directed towards the brides needs. Some women tend to forget that there is a bridegroom who needs looking after ie wanting to look his best (handsome) on the same day as the bride is to look her prettiest.

Well guys when your wedding plans are in motion – I am afraid it is the bride that comes first in most cases, however – you fellas need to look on the bright side because, when the love of your life stands along side you at the altar dressed all in white or ivory and her sparkling tiara holds her wedding veil in place, it is then you will realize when planning your wedding took place, your wife-to-be made every effort to make this day special for you – just by looking radiant beautiful.

When planning your wedding it is best for the couple to be together when finalizing any decisions on who is to attend the marriage service (ceremony) ie guest list, or where the reception is to be held or where the honeymoon destination will be. It makes sense to see eye to eye on specific matters on particular events so as not to excuse before the marriage vows are pledged. It is not a good start to a happy marriage (relationship) should you and your future husband – disagree on matters when planning your wedding.

Careful planning right down to the last little detail will entailing applying some common sense on to your wedding-to-do-list. Wisdom also prevails at a time like this "Learn by others mistakes" for example not to go over your budget. Spending more than what you can afford can be disastrous. Planning well ahead of time will and can surely make your wedding day an extra special occasion.

Cost effective weddings can be just as grand as one you had paid through the nose for.

Take the bridal gown a very expensive wedding accessory of which can set you back hundreds of pounds even reaching a thousand and over – of which you only get to wear once, so bear this in mind and consider buying a second hand wedding dress. A used bridal gown will have only been worn once – so you could say the dress is as good as new. When planning your wedding, and counting the pennies is a top priority then down size on how many tiers of wedding cake is to sit as a center piece on the wedding breakfast table.

Wedding cakes are baked with an assortment of ingredients – rich in taste and texture, but not to every ones taste or liking, so there before to please all the wedding guests and your pocket – why not have a sponge cake decorated in piped cream and edible tiny rose buds. By doing this you will have filled the bellies of all as well as your pocket. The savings from not having a caked baked with mixed fruit ie orange / lemon peel, marzipan etc can be put to better use. Another money saving idea in getting you to the church on time is to consider swapping the vintage Rolls Royce to a smaller vehicle adorned with ribbons.

Remember – once the bride lifts up her gown above the ankle displaying her leg and the neat fitting brocade wedding slipper – all eyes will be on her and not the transport she arrived in.
The bridal bouquet is an important accessory of which you will have had on you`re to do list when planning your wedding but however this can also set you back a few bob. Why not create your own; a hand held bunch of fresh spring flowers or summer roses is very attractive. Hold a clutch bag decorated in bloom buds or hold a bible.

When planning your wedding remember that common sense will have you jetting off into the sunshine on honeymoon to the destination of your dreams with the extra pennies you saved.

Four Delicious Oatmeal Recipes

Oatmeal Banana Waffle

Ingredients

2 cups oatmeal
2 cups water
1/2 banana
2 tablespoons powdered milk
2 tablespoons olive oil
1/2 teaspoon salt

Directions:

Turn waffle iron on high

Put ingredients in the blender and blend on high until the contents are smooth

Let the mixture sit for a few minutes to thicken

Spray the waffle iron with a non-toxic non-stick spray

Pour the mix on to the waffle iron

Cook for about 10 minutes

Repeat until you are out of batter

North Staffordshire Oatcakes

North Staffordshire oatcakes are a local delicacy in the North Staffordshire area of ​​England, and so may be known to non-locals as a North Staffordshire oatcake or Potteries oatcake. These use flour and yeast, whereas other oatcakes do not. When pre-cooked, they are a form of fast food, and catering outlets in the area usually offer oatcakes with fillings such as cheese, bacon, sausage and egg. They can be re-heated by frying in butter, or by grilling. In addition, pikelets are often served opposite oatcakes in a similar fashion.

Ingredients:

8oz fine oatmeal
8oz wholewheat or plain flour
1 teaspoon salt
1 / 2oz fresh yeast
1 1/2 pints warm milk and water, mixed half and half
1 teaspoon sugar

Directions:

Add the salt to the flour and oatmeal.

Dissolve the yeast with a little warm liquid and add the sugar. Allow the mixture to become frothy.
Mix the dry ingredients with the yeast liquid to make a batter.

Cover the battery with a clean cloth and leave it in a warm place for an hour.

Bake the oatcake on a well-greased griddle. Put enough batter onto the griddle to produce an oatcake about 8-9 inches in diameter. The surface will be covered in holes as it cooks.

Turn the oatcake after 2 – 3 minutes when the upper side appears dry and the underneath is golden brown, and cook for another 2 – 3 minutes.

Oatmeal Raisin Cookies

Ingredients

3/4 c butter, apple sauce, equal parts butter and vegetable oil, or shortening
1 1/4 c brown sugar – firmly-packed
1 egg
1/3 c water or milk
1 1/2 tsp vanilla
3 c oats, rolled (raw) – quick / old fashioned
1 c flour – all-purpose
1/2 tsp baking soda
1/2 tsp salt
1/4 tsp cinnamon
1 c raisins
3/4 c walnuts – chopped

Directions:

Heat oven to 350 ° F.

Lightly grease cookie sheet with oil.

Combine butter, apple sauce, butter / vegetable oil mix, or shortening, brown sugar, egg, milk, and vanilla; beat with mixer on high speed to blend well.

Combine oats, flour, baking soda, salt and cinnamon; add to shortening mixture and combine until just blended.
Stir in raisins and nuts.

Drop by round tablespoonfuls onto greased cookie sheet, 2 inches apart.

Bake for 10-13 min., Or until lightly browned.

Raisin Oatmeal Muffins

Ingredients:

1 cup whole wheat flour
1 cup oatmeal (rolled breakfast oats), traditional slow (large) type
1/3 cup sugar
2 teaspoons baking powder
1 egg
3/4 cup milk
1/4 cup oil
1/2 to 1 cup raisins
butter (real butter) for the pan

Directions:

Pre-heat an oven to 375 ° F.

Butter a muffin pan or cupcake pan.

Place the dry ingredients in one bowl, and the wet ingredients in a different bowl.

Mix both bowls apart, then merge them and mix again.

Spoon batter into the pan.

Cook for 20 minutes, or until brown with crispy edges.

Immediately flip the muffins upside-down using a butter knife. Leave them in the hot pan to prevent condensation from ruining the surface.

Forex – A Survey Rating Three Top Retail Brokers

Perhaps you are considering or have already decided to enter into the fascinating and potentially lucrative foreign exchange (FOREX) market. You may now be wondering how you should go about choosing one broker over another. As you might guess, each has advantages and disadvantages. This article will help you to explore some of the aspects of doing business with three of the top retail FOREX brokers in the USA.

This author has test-driven the demo platforms provided by these FOREX brokerages. They are Oanda, FX Solutions and InterbankFX. These brokers were chosen for review due primarily to their popularity among retail traders. Some of the basic findings are incorporated into this article. A more extensive coverage of the areas of comparison is beyond the scope of this article. Depending on the individual trader’s preferences, there is, however, enough critical information supplied here to provide a basis for making an intelligent choice from among the several brokers named.

Cost of Entry

A very pertinent area of comparison is the minimum amount required for opening an account at each broker. Opening a trading account at Oanda requires only $1. Risk concerns aside, this theoretically opens up the window of opportunity to virtually anyone, including those well below the poverty line. Of course, a more realistic view for wealth building would require a substantially higher amount. Financial longevity and successful trading is difficult at such a low level of capital investment.

The minimum amount required by both FX Solutions and InterbankFX for opening a live account will set you back $250.00. Although this is substantially higher than what Oanda requires, most investors would probably want to start somewhere near this level, at a minimum. The rationale for needing a higher starting amount has to do with the potential for draw-downs. A draw-down occurs when your trading position is in the negative because the market is trending against the direction of your profit target. Consequently, the lower your capital investment, the quicker it tends to disappear.

Customer Friendliness

As for rating the customer friendliness of each platform, it appears that Oanda’s platform may take the top spot. The trading charts are above average and built directly into the platform. Although all of the platforms have quite a few bells and whistles, ease of navigation must be present to win the top spot. For example, if you trade based on the release of certain economic news events, you will undoubtedly find that it takes less time to set up on Oanda than it does on the other two platforms. Time is of the essence in the fast-paced news trading environment. Depending on the type of trader you are–news trader, short-term, long-term, etc.–you may not need most of the features offered on any of the three platforms.

Leverage Allowed

Beyond the basics of low-cost account setup and customer-friendly platform, Oanda seems to take a backseat to the other two brokers. This is particularly true in the area of leverage. Leverage is the privilege most brokers give you of trading more money than you actually have in your account. Higher levels of leverage have the potential of boosting your profits tremendously. Quiet honestly, your losses can also be enhanced greatly, if you end up on the wrong side of a trade. Leverage is a two-edged sword. The maximum leverage allowed by Oanda is 50:1, while InterbankFX and FX Solutions allow a maximum of 200:1 and 400:1, respectively.

Spread

All Forex brokers must be compensated for the service they offer in allowing you to utilize their platform to place your trades. Rather than earning commissions, the brokers are paid a spread, which is the difference between the ask and the bid price for the currency pair you are trading. The higher the spread, the more the broker gets paid. Consequently, investors will prefer a broker with comparatively low spreads, all other things being equal. Other than at or near the time of an economic news release, Oanda tends to have lower spreads than InterbankFX or FX Solutions. This advantages lessens around news trading time when Oanda’s spreads tend to increase dramatically, as does those of InterbankFX. The distinction here goes to FX Solutions, whose spreads are constant, even during news time, and only slightly higher during calmer market conditions.

Connectivity

Finally, connectivity issues must be taken into consideration.. It appears that the Oanda platform is the most problematic, time-wise and technologically, when new users are attempting to connect. Some users attempting to go at it alone, without the assistance of tech support, find it difficult, if not impossible, to connect before finally being informed by Oanda’s tech support that they needed the latest version of Java to access the platform. Oanda also seemed to have the greatest likelihood of users being disconnected during high-traffic times, such as during major news releases. Of the three, FX Solutions seems to be the most stable, with little or no known instances of major disruption. Past problems with InterbankFX users being disconnected during high traffic conditions seem to have been successfully addressed by the broker.

In the end, the trader must decide which issues are of priority concern and choose accordingly. By the way, there is no law, rule or policy which would prohibit a trader from having accounts at more than one broker. Such an arrangement may allow the trader to take advantage of the various profit opportunities, based on the strengths and weaknesses of each broker.

Oanda, FX Solutions and Interbankfx are trademarks of the companies by the same name and their affiliated companies.

Sandy Robinson, J.D.

Copyright 2007

Preservation of Doll Collections

Restoration of collectible dolls is cost and should only be performed by an expert. To prevent the need for restoration of your doll collection the following preservation guidelines should be adhered to:

o Never display collectible dolls outside of doll cabinets if you are not prepared to dust them regularly

If you, like me, feel that dolls should be an integral part of your home decor then remember that these dolls need to be dusted regularly to avoid dust settling on the skin, in the wigs and on the clothing of the dolls. If dusting is not part of your daily routine rather place the dolls in a doll case to prevent excessive dust collection.

o Never display your collectible dolls in direct light -keep all lighting indirect

If you want to reserve your doll collection for future generations never display the dolls in direct sunlight as this can not only cause the dolls clothing to fade but may also cause coloring of the skin, especially that of vinyl dolls. Direct artificial light will have the same imaging effects as sunlight and if you must use lighting it is best to stick to incandescent bulbs. Another option is to protect your dolls from potential damage from lighting by using UV lighting sleeves. Should you wish to light up your doll case only use cold lights with UV filters and only switch these on for short periods when viewing the dolls.

o Never expose your collectible dolls to extreme temperatures

It is best to display your dolls in a temperature controlled environment as extreme hot or cold temperatures or sudden changes in temperature could cause permanent damage to any doll.

o Never display your doll collections on a bare wood shelf

Preserving the dolls clothing is just as important as the preservation of the doll itself. Bare wood contains an acid called Lignin which will discolor the dolls clothing over a period of time – always use a material barrier when displaying dolls on wooden shelving.

o Never allow children to play with your collectible dolls

The only exception to this rule is when your collectible doll has been manufactured as a collectible play doll. If you have young children, granddaughters or friends that have young girls it may be worth purchasing one or two collectible play dolls specifically for this purpose.

o Never store your collectible dolls under conditions which could lead to permanent damage

Use acid free tissue when storing dolls and never store dolls in cardboard boxes as damage can result from the acids contained in these boxes. Even the original box can contain sufficient acids to cause damage over prolonged periods of time. If your dolls need to be stored for any reason, remove all jewelry before storage. Never store dolls in what you presume to be an airtight container as many of these containers trap moisture which could result in mold or mildew which is actually impossible to remove.

So much time, effort, money and love goes into a doll collection. Preserve them for future generations and save yourself or your heirs the cost of restoration.

The Best Resort Swimming Pools in Atlantic City

Atlantic City, New Jersey may be located right on the beach, but what is a resort town without some swanky resort swimming pools? Although Las Vegas has outdone Atlantic City, and sometimes the world, in resort pool prevalence, Atlantic City's resorts do have a few nice pools in which to take a dip when you're taking a break from the casino floor. Following are a few of the best pool areas in Atlantic City:

Tropicana – The Tropicana has both an indoor and outdoor swimming pool. The indoor one is open year-round. They are small and quaint, but nice enough to spend an hour or so relaxing.

Bally's Atlantic City – Until recently, Bally's indoor pool was the best in Atlantic City. With fountains, a tropical ambience, several Jacuzzis, and a large main pool, the Spa at Bally's continues to be one of the most popular places to relax. Bally's actually a second, smaller, indoor pool, which is located in the Claridge tower.

Harrah's Atlantic City – Thanks to a recent expansion, Harrah's introduces the indoor Waterfront Pool, which more resembles a tropical oasis than a hotel swimming pool. A domed glass ceiling, palm trees, private cabanas, and even a poolside bar make visitors feel about as far from New Jersey as they can get. Harrah's original indoor pool, located on a rooftop, is utilitarian but attracts a lot of families with children, since the young ones are not allowed in the new Waterfront Pool.

The Borgata – Atlantic City's newest hotel features an indoor pool that matches the rest of the resort's contemporary decor. The pool is small but sleek, and is designed to induction relaxation.

Trump Plaza – Trump Plaza offers a basic indoor swimming pool, clean, with minimal amenities. What makes the pool nice, however, is the view that visitors get from the seventh floor, overlooking the Atlantic Ocean. It is a very nice, sweeping view of the beach and shoreline.

Of course, there are more resort and hotel pools in Atlantic City than are listed here. But if you're looking for a vacation that serves both your gambling and swimming needs, I suggest booking your next stay in one of these hotels.