Top 10 American Christmas Traditions

Every family has different traditions during the holiday season. For some families, one holiday tradition may include an uncle getting dressed up as Santa Claus. In another family, Christmas Eve dinner may top the tradition list. Some traditions are passed on from generation to generation, while others are created as families grow and change. While there is no way to create a comprehensive list of traditions, the following list highlights ten traditions that are representative of American families celebrating Christmas.

Number 10: Caroling. This tradition may not be as popular today as it once was. Perhaps it's because too many people live in the suburbs, where houses are far away and neighborhoods are not as close knit as they used to be. But singing among family members and classmates still tops the hearts of many folks. Many of us can remember caroling around the nursing home with our friends or bundling up to hit the streets on a cold winter's evening.

Number 9: Greeting Cards. What American holiday would be complete without greetings cards? The first Christmas card appeared in London in 1843 and became popular in America around 1875. Today many families send Christmas cards to their friends and family across the United States and even around the world. Some busy families include personalized letters reviewing the past year for their loved ones, while other families prefer to send cards featuring a recent family photo.

Number 8: Shopping. Christmas shopping season officially begins the day after Thanksgiving and continues until Christmas day. To some folks, it's the most enjoyable part of the season. To others, shopping is one big necessary headache. Internet shopping has recently changed the face of holiday shopping forever, and men across world have been cheering! But no matter how popular internet shopping has become, nothing can compare to an old fashioned holiday shopping trip to see the lights, hear the bells, and smell the holiday excitement.

Number 7: Movies. For many families, the month of December becomes one long trip through Christmas movie nostalgia. Not only do the TV channels rebroadcast all of the old favorite Christmas movies, but the true movie-fan family also has DVDs and tapes of all their own favorites. Whether you fancy Rudolph or George Bailey, movies help families gear up their Christmas spirit in the days leading up to the festive day.

Number 6: Party. Christmas parties have become an essential part of the American holiday season, and the office Christmas party is a notoriously good time. The Christmas party can be one of two things. One, the party can be the chance to see old friends and colleagues, and make new ones under the mistletoe. Or the Christmas party can be a chance to create stories for the rest of the office to share over the New Year.

Number 5: Eggnog. This holiday treat is often linked to Number 6, and perhaps is a lot of the problem with Number 6.

Number 4: Cookies. For children and grownups alike, this may be the best Christmas tradition of all. Every holiday season, children of all ages bake up an assortment of their Christmas cookie specialties, while the rest of the family anxiously waits to taste their wonderful creations.

Number 3: Stockings. Each Christmas season, stockings can be found throughout American homes. Stockings may include gag gifts, like coal, or little gifts, like candy, CD's, and socks. Either way, hanging a stocking from the fireplace mantle is as much of a part of Christmas as Santa Claus and Rudolph.

Number 2: Christmas lights. Speaking of Santa and Rudolph, how else can they find your house on Christmas Eve without a little help from decorations all over your abode? The brilliant colors and cheer of Christmas decorations on a home is enough to warm the heart of even the biggest Grinch. Just be careful not to pull a Clark Griswold!

Number 1: Christmas Tree. Besides the manger scene, there is not a better known symbol of Christmas than the Christmas tree. Trees around the United States are fully decked out in lights, ornaments, and a star on top, waiting for Santa to come and fill the underneath with presents for the entire family.

Whether your favorite Christmas tradition made our list or not, the most important thing to remember this holiday season is to make cherished memories with your loved ones. Celebrate deep-rooted traditions and continue to create new holiday traditions to share with your family and friends.

Thomas Easterday is the Director of Marketing for Letter By Santa. Create a new tradition with your children by ordering a memorable letter from Santa Claus. For more information about Letter by Santa please visit http://www.letterbysanta.com/ .

About the Author

Thomas Easterday is the Director of Marketing for Letter By Santa. Create a new tradition with your children by ordering a memorable letter from Santa Claus. For more information about Letter by Santa please visit http://www.letterbysanta.com/ .

Palliative Care Information

Palliative care is specialised health care of dying people which aims to maximise quality of life and assist families and carers during progressive illness and after death.

Palliative care, also called comfort care, focusses not on death, but on compassionate specialized care for the living. Complete palliative care programs also address mental health and spiritual needs. The focus is to make the person feel in control of their treatment and their quality of life. Palliative care involves family and friends, who also need to be prepared for the death of someone they love.
When people enter a hospice or begin palliative care, their loved ones may begin to experience increased feelings of grief and bereavement. These feelings may intensify as people put final affairs in order, which may include funeral and memorial planning. Other issues that need to be considered are power of attorney arrangements, and the right to die, including voluntary euthanasia.

Palliative care may be take place in a hospice, at home or in hospital. Services available to the person and their family include:
Nursing
Consultancy to the person's doctor
Day care
Diet advice
Loan of equipment
Physiotherapy
Occupational therapy.
Counselling
Social worker services
Spiritual support
Pastoral care
Bereavement support - Palliative care workers also offer help and support during the grieving process.

Because medical needs vary depending on the disease that is leading toward death, specialized palliative care programs exist for common conditions such as cancer and AIDS. Specialized caregiving is also needed if changes in the brain lead to coma or dementia.

Palliative Care has been recognised as a medical specialty since 1987, however it is only recently that the palliative care needs of children and their families been considered. Palliative care for children is closely related to adult palliative care. Palliative care for children is the active total care of the child's body, mind and spirit, and also involves giving support to the family. It begins when illness is diagnosed, and continues regardless of whether or not a child receives treatment directed at the disease.

There also exists various support services, training and education programs, respite services and resource centres provided for carers.

Do bear in mind that palliative care can make the difference between a gentle and dignified death or one where suffering can be terrible and prolonged.

About the Author

Gay Redmile is the webmaster of several sites based around this sensitive issue. For latest information and resources regarding Palliative Care visit her site at: http://www.palliativecaresite.com or visit one of her other well being sites at: http://www.hospicesite.com or http://www.powerofattorneyhome.com

May Bank Holiday Offers

What better than an early summer mini-break - with your other half, or with your kids, too? It might be may-day, but there's no need to panic - Superbreak still has heaps of early bank holiday offers available for couples and families alike!



Superbreak has a great selection of deals on offer from as little as ?94 per family per night (including two adults and two children under 16) sharing a family room.



Two-night breaks starting Saturday 29th April up and down the country include:



For Couples: Edinburgh In Style - ?138pp - head to Scotland to experience the cultural and not-so-cultural aspects of Scotland's most stylish city. The four star Carlton Hotel is just a few minutes walk from the Royal Mile and Edinburgh Castle, while the shops of Princes Street lie equally close. Recently refurbished, the hotel is now a landmark in terms of comfort, quality, design and service. Don't miss the outstanding health and leisure facilities, including squash courts, swimming pool, gym, spa, solarium and steam room. A two night stay beginning 29th April costs ?138 per person on a bed and full Scottish breakfast basis, or for ?168 per person enjoy dinner, too. Two share.



For Couples: Five Star Chester - ?195 pp - Situated in the historic city of Chester, The Chester Grosvenor Hotel and Spa is offers an individual touch with each bedroom designed on a bespoke basis. Explore the ancient city by day, and if the sun don't shine, the Grosvenor Spa, with its five treatment rooms is there to pamper you. The Spa's philosophy is to combine traditional and contemporary treatments from around the world offering both relaxation and indulgence. As for dining, the hotel has two award winning restaurants, the Arkle and the less formal La Brasserie, so pick whichever reflects your (bank) holiday mood! A two night stay beginning 29th April costs ?195 per person on a bed and full English breakfast basis. Two share.



For Families: Two Day Break At Alton Towers - ?277 per family - Been to Alton Towers before? Think you've seen it all? Well, you'd be wrong. 2006 sees the opening of Charlie and the Chocolate Factory: The Ride, a fantastic, multi-sensory ?4.5 million indoor ride which takes families on an unforgettable adventure into the heart of the wonderful world of Willy Wonka. Stay at the nearby North Stafford hotel, an elegant Victorian building with comfortable bedrooms and modern facilities - just a 20 minute drive from Alton Towers. A two night stay costs ?277 per family based on four sharing. This price includes bed and full English breakfast for the two adults, with children paying for breakfast locally, and a one day pass for two adults and two children to Alton Towers and is based on a two-night stay commencing Saturday 29th April.



Superbreak.com, incorporating Theatrebreak.com, is the internet division of Superbreak Mini Holidays Limited, the market leader for short breaks throughout the UK. Superbreak is part of Holidaybreak plc, a publicly quoted leisure company whose share price can be found in most major UK newspapers, or at Holiday break.

About the Author

Author:

Michael Hanna



About Michael

Michael is a keen writer, and internet marketer living in Scotland:



Contact details:

E-mail: samqam@googlemail.com

Phone: 0131 561 2251

Michael's Website: Belfast Airport Taxis

The 'Wow Factor' of Convertibles

Convertibles are on the rise again, says Jim Hall, analyst for automotive research firm AutoPacific Inc. of Tustin, California. This year's automakers sales reports are dominated by upgraded versions of small cars. Moreover, a sizeable market is reflected to have purchased not-so-costly convertibles with hardtops. These convertibles deliver an option to enjoy the fun of open-air driving and the security of the traditional cars especially during winter and rainy days.



If you're in Chicago, this is a fine car to drive in the wintertime, says Volkswagen spokesman Steve Keyes of his company's Eos. The convertibles that made a dramatic increase in sales include MX-5 Miata with power retractable hardtop, Pontiac G6 and Volvo C70.



Mazda Miata is one of the innovative convertibles that have triggered the crowd to press their purchase buttons. Mazda Miata parts which include the remarkable retractable power hardtop made the vehicle the new price leader of the year. When it arrived at the showrooms, its starting price was $24,945. That time, the lowest-priced convertible in United States was the 2-seater Mercedes-Benz SLK280. It was priced at $44,125.



Last year, less expensive power-operated hardtop convertibles are nowhere to be found. Nowadays, three out of nine convertible models with power hardtop have a base price of not more than $30,000. Another reason that triggered the mainstream demographics to purchase said convertibles is reduction of its parts. In the U.S., 40 convertible nameplates, softtop and hardtop went on sale. They have the starting prices not exceeding $33,000. The second lowest-priced hardtop was 2007 Volkswagen Eos which has a starting price of $28,620. Next to Eos comes 2007 Pontiac G6 which is priced at $29,150.



Automakers are taking into consideration this sweeping shift to stylish yet functional convertibles. Jace Stokes, Pontiac product manager, says The G6 convertible's appearance has drawn people into dealerships in areas of the country that have not traditionally been strong for Pontiac.

Kimberly Meyer is an expert when it comes to automotive issues. She is the manager of her own car parts manufacturing company. This 33 year-old maiden is also a talented writer.

Real Estate Transfer Taxes Overlooked Sale or Purchase Expense

A real estate transfer tax is a one-time tax paid at the closing of a property, and is considered a stream of revenue for state budgets. This transfer tax though, once collected is not generally used for housing-related purposes. The tax is based on the value of a property as agreed to by the parties in a real estate contract.

In the excitement of selling or buying a home, often the real estate transfer tax cost is overlooked. Depending on locale, either the buyer or seller pays the tax at closing or escrow, but beware in New Hampshire both the buyer and seller pay, half of 1.5%!. In some states it can be a formidable amount, you should be prepared for what the transfer taxes will be, and who pays them, before you start a home search or list your home for-sale.

The good news is, thirteen states don't have a real estate property tax. They are: Alaska, Idaho, Indiana, Louisiana, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah, and Wyoming.

The bad news is that the remaining thirty-seven states and The District of Columbia charge taxes on the transfer of a property. The tax is only levied once when a property is exchanged between parties, unlike general property taxes which are paid annually and are based on the assessed value. Real estate transfer taxes range from a low of .01% in Colorado to a high of 1.28% in Washington state.

Variations on transfer taxes include; in Arizona only charges a tax on deeds. However Alabama and Florida charge on deeds and mortgages. To avoid financial surprises, inquire early as to who pays (buyer or seller) and how much transfer taxes will be. Some states dictate who pays the tax, and some just want the tax paid. This cost can typically be negotiated between the parties. Consult an experienced real estate attorney.

A handy online link for transfer taxes for all fifty states.

http://www.parealtor.org/content/AssetMgmt/Issues Resource Center/Realty Transfer Tax/Transfer tax chart.pdf

Mark Nash, is a residential real estate author, broker, columnist and writer based in Chicago. His fourth book 1001 Tips for Buying and Selling a Home received eighteen five star reviews on Amazon.com. His latest book; Real Estate A-Z for Buying & Selling a Home will be published in December 2006. Mark publishes a free monthly ezine for real estate professionals. Agent to Agent features ten articles that offer free reprints for agents, home buyers and sellers through EzineArticles.com . Real estate news and book reviews, Celebrity Homestyles, Home selling and buying tips and advice, Joke-of-the-Month, Help this Agent, and agent marketing tips. Over 5000 subscribers in the U.S. & Canada. Subscribe at: http://www.1001realestatetips.com/forrealestateagents.html

Long Term Care Insurance and Suze Orman The Ongoing Controversy

Copyright 2006 Clay Cotton



Long term care insurance is an obvious ?must-have' for Americans with assets and families to protect and with discretionary income to afford the premiums. While Suze Orman publicly promotes this coverage as the foundation of your financial plan, we wonder if she ought to put even MORE emphasis on LTCi protection



People all-too-often assume that long term care is just for the elderly, and it's shocking to learn that over 40% of nursing home residents are currently under age 65. In fact, because of my advanced Multiple Sclerosis, I would be in a nursing home right now if I had LTCi coverage to pay for it, and if my beloved wife, Kimberly, would agree to let me out of her sight.



In any case, while Suze Orman is clearly America's most popular financial advisor, she is also America's most visible proponent of long term care insurance.



This is a good thing for all of us since, of every 20 folks who need long term care insurance, only 1 of us owns it - A sad state of affairs to be sure. And we had better learn more about it fast...



But now the question is this: Should Suze Orman be even more forceful in her insistence that long term care insurance be the bedrock upon which everybody's financial planning must be anchored?



And why all the fuss over long term care insurance, anyway?



Well, just ask Suze Orman: It's because she knows as well as I do why Americans have no other common sense choice than to embrace this family financial tool if they want a mature, secure retirement. I, myself, was stricken with Multiple Sclerosis at age 50 - WITHOUT long term care insurance. Now I can never get long term care insurance coverage because of this pre-existing condition. Rats!



Suze Orman is bringing America's baby boomers into awareness on retirement planning and the need for long term care insurance, and for this she should be commended, but is she saying enough? You be the judge.



Here are few words from Ms. Orman: Considering how hard people work for the majority of their lives with an eye towards retiring, it's surprising to find that many give little thought to actually funding (and protecting) their retirement.



In You've Earned It, Don't Lose It: Mistakes You Can't Afford to Make When You Retire, Suze addresses this sad fact and goes beyond the usual financial primer to describe how to safeguard your financial future with smart long term care insurance.



No well-planned retirement should be without long term care insurance. It is the very cornerstone of retirement security. - Suze Orman







Long term care insurance activist, Clay Cotton, writes for http://www.PrepSmart.com - The Online Baby Boomers Decision Assistance Center where you get Long term care insurance advice, comparative rate quotes and personal guidance from home in your favorite pajamas and bunny slippers.

Casino Games History Or How People Have Learnt To Count Cards Part 5

Cheap Car Loan Signing On The Dotted Line

No one is exempt in wanting to find a cheap car loan especially when their old banger needs replacing. Well for every motorist who has a dream of having a new car parked on the drive - there is help out there. How many people wait in anticipation for their winning combination of numbers to be drawn on the lottery so they can drive a fast Subaru Imprezza or an impressive red Ferrari?

Every day people go online to find a cheap car loan because of the simplicity of it all. You can now apply for credit or finance from your own home to buy the motor you so long to sit behind the wheel of. However, online finance companies that make promises of cheapest car loans - may not be who or what they portray. Promises are made to be broken especially from a loan shark - therefore resulting in the N missing from broken leaving you BROKE. When you decide to apply for a cheap car loan for a new or used vehicle - approach a reputable loaning establishment.

Many motorists duplicate each others mistakes on a car sales forecourt when buying a petrol or diesel motor because - whether it is a family saloon, soft top convertible roadster, or touring camper van - they sign an agreement before reading the small print, (bad move). Your car may be your livelihood i.e. transport back and too from work, so be careful when asked to sign on the dotted line by a dealer in the motor trade.

The AA states that over 50% of road users looking for a cheap car loan go to their bank manager. They also state that a quarter accept the first loan deal the showroom offers, 18.4 billion is loaned annually in personal loans. Calculation on average states the motorist spends ?6,000 on a new or used motor only to queue up in a congested traffic jam of which is a danger to the environment, high emissions.(The mind boggles) Six grand is a large sum of money so be careful. Bear in mind when looking for a cheap car loan that the figures total up to a staggering ?3.8 billion on wasted expensive loans. So the bargain you thought you had from the car lot - can leave you with major debts.

Huge savings can be made if common sense prevails. Think before rushing in at the deep end, especially if a car sales member of staff tries to strike up a deal with you on the spot. If you are lucky enough to be in a position where you are in no need of a cheap car loan and can afford to pay cash for a brand new four wheel drive Mitsubishi or the economical Nissan Micra, then better still because you are now in the drivers seat - so as to speak i.e. for bargaining: Money talks - so barter for a discount. Consider leaving a deposit using a credit card for the motor. This is a safety precaution which gives you extra legal protection for fear something goes wrong at a later date. Your binding contract with the credit card issuer means they are obligated to share responsibility to sort matters.

Motorists find it is easy to get finance organised for them through the help of their bank or building society. If the money you are looking to borrow is not a cheap car loan and is for a driveway, garage, haulage depot or to start up an MOT station then no need to worry because bank loans cover tasks as such. Lending rates differ, so do your maths. Personal loans i.e. 'unsecured' means - monies loaned is normally on the strength of credit worthiness where you will not be asked for a guarantee, (your home), as we see it The shirt off your back. Good deals come from shopping around. Depending on credit history there will be clauses, higher interest charges etc. If you have a bad credit rating you can still apply for a cheap car loan. Through bad credit - drivers are tempted to borrow from loan sharks - bad move.

When using or applying for a credit card with appealing offers on introductory rates, be careful because, all good things come to an end just like those appealing introductory rates.

In debt and want a loan http://www.onlinedrivingeducation.com

Financial Solutions http://www.financialdilemmas.com http://www.pennysmakepounds.com

Having Fun with Backgammon Online

Welcome to Backgammon! A game that survives 5000 years, largely unchanged, and is still played by millions of people, must have some unique and fascinating features. At first sight, backgammon appears to be deceptively simple game of chance and indeed a little kid can be taught to play it as a simple game of luck in 30 minutes. However, the problems of strategy, position and timing are always a matter of dispute, even amongst the top players of the world.

The game of backgammon is quite similar to one of the world's most popular game - Poker. The backgammon player must, like the poker player, makes the agonizing choice of accepting or refusing a doubling of the stakes, but unlike poker there are no hidden hands, and therefore less bluff- as you can see your opponent's men and every moves he makes. Of course, another similar feature is that both poker and backgammon can be played online.

Currently, there are some many online gaming websites that allow one to play backgammon for free or a small fee. Backgammon online has become so common that the traditional way of playing the game seems to be losing its popularity. This is because some of these backgammon online games are so realistic that the players feel as though they are playing the real thing. The powerful technology used in the gaming software has given the traditional game a revival and advanced it to a higher level. For instance, there is a total revolution in the appearance of the backgammon board and the added features to the game simply make it more addictive.

One of the new features of playing backgammon online is that you enjoy the flexibility of changing the backgammon board any time you like. You can easily change the color of the board by clicking on a few buttons and you can even customize it to the look that you preferred. This gives a huge advantage over the conventional game where the players have to stick to the same old board every game they played. This is likely to remain the same unless they decide to purchase a new board.

Another benefit of playing backgammon online is that there will never be a shortage of players. By joining one of the hundreds of backgammon clubs on the internet, you will be able to compete against any opponent that wish to take you on. If you are game enough, you can even choose to play against a computerized player who is always available to take you on. This will save you the hassle of finding a human player, which may takes a long time. It will also avoid the embarrassing issues of losing to your friends or the occurrence of any hard feelings.

Some of the more advanced backgammon software even allows the players to chat online while they are playing the game. This has definitely revolutionized the way that the game is being played. You can enjoy chatting to your friends and playing the game, while sitting in the comfort of your home. What better way to keep in touch with your friends without the need to get out of your house!

For more information on how to play backgammon, playing backgammon online, backgammon boards or backgammon directions, please visit the following website: http://backgammon.mygeneralknowledge.com/Articles/PlayingBackgammonOnline.php

About the Author

Houses in Amritsar malls at Ludhiana

The Chadha group, promoted by liquor baron Ponty Chadha, plans major expansion of real estate business across North India. The group plans to invest Rs 3,000 crore over the next two years to start a number of residential and commercial projects in various cities of Punjab, Uttar Pradesh and Uttaranchal.

Other than the Westend Estate project started in Mohali, the group is in the final stages of land acquisition for setting up a residential project in Amritsar. The group also plans to set up townships in Jalandhar and Ludhiana, besides establishing malls through a separate company -- AB Motions -- at Ludhiana and Mohali.

Mr Manpreet Singh Chadha, Director, said they shortly plan to start their projects in Indrapuram (National Capital Region), Dehra Dun, Meerut and Bareilly.

The group has already launched Westend Estate across 150 acres in Mohali, and 50 per cent of the residential sites (flats, plots, and villas) have already been sold out. Since we have hired sports legend, Mr Kapil Dev as the brand ambassador for our residential projects, we will be creating a lot of sports infrastructure in all our projects.

Fortynine per cent area, which is supposed to be left as greens, will be used for creating sporting facilities, he said, while adding that the real estate ventures will be funded through internal accruals and finances from financial institutions.

He said all projects of the Chadha Group would have facilities for entertainment, leisure, and other recreational activities. Additionally, it will also have schools, hospitals, power back up and adequate water supply.

The Rs 2,500-crore Chadha Group is a Delhi-based diversified business conglomerate with interests in real estate -- both residential and commercial.

For more information on Real Estate Agents, MLS visit Propertiesmls.com

Source: IndiaRealEstateblog
About the Author

None

Nursery Decoration Is Fun

If you have a new baby on the way then decorating the nursery is key to prepare for your baby?s arrival. You?ll want to decide on a budget and then take an inventory of everything you need for your nursery. You?ll need furniture such as a crib, lighting for the room, paint for the walls, pictures to go up, bedding for the crib, and shades or drapes to cover the windows. You?ll probably be focused first and foremost on the crib. If you don?t have a lot of money to spend then try to find your furniture on the cheap.

You can go to thrift stores or flea markets to find furniture. You could also ask around to your family and friends for any baby furniture they may have for you to use. You can get a great crib at a garage sale too. You should also look at large retailers like Walmart or Target for a good crib. You can save a lot of money shopping at a big store like this. You should look at furniture by Graco, Century, or Bassett Baby Furniture if you want to save money on baby furniture. You can get a lot of decorating help if you go to a Bassett store for your furniture needs.

You can also consider buying Baby Dream Furniture if you have a tight budget to work with. They have a great selection of furniture to choose from and you find it in over 300 stores all over the US. If you want a more refined and elegant look than discover Pali. Pali is an Italian brand that makes lovely baby furniture that would look great in any nursery. Pali offers baby furniture in a wide array of classic looks and their furniture is very comfortable for babies and small children to use.

Another great brand to try out is Delta Baby Furniture which combines a great look with high quality. Their products last for many years and you can pass them on to your grandkids to use! You will want to buy their products if you want something really durable. They have bassinets, changing tables, toddler beds, strollers/walkers, and portable cribs. The Jardine baby furniture company can give you a great assortment of rocking chairs, toddler beds, and tables to choose from. They have great products and good prices.

Once you have your furniture all sorted then you can decorate your nursery as you wish. Do the furniture part first and then work on the walls and the wall hangings. You?ll want to have the furniture selected before you choose the d?cor since it is the most important part of the room.

About the Author:

Concentrating on informating about woodworking tools, Ray Walberg wrote normally for http://www.insidewoodworking.com . His writings on wood working patterns can be found on his website .

Greater Washington D.C. A Great Place to Live

Metropolitan D.C. & Northern Virginia -- A great place to live

According to Northern Virginia Association of Realtors' Realtor Update Magazine, recent statistics show that the D.C. Region is the Place to Live, Learn, Thrive

The report points to the 2006 Regional Report by the Greater Washington Initiative which states that the Washington Metro area was among the best in the nation in 2005 in terms of job cration, economic growth and quality school systems. Greater Washington is now the fourth most populous metropolitan region in the nation, trailing only New York, Los Angeles, and Chicago!

The article details that unlike those areas, the Washington D.C. metro population is expected to increase 8.5 percent by 2010

Greater Washington generated 270,800 jobs during the past five years, more than any other major meto area, with an unemployment rate of 3.4% in 2005, far below the national average of 5.1%. Thirteen of the area's high schools are in Newsweek's Top 100 ranking. Greater Washington has a higher percentage of PhDs than any other metro area.

Ours is also a region of great diversity. Fairfax County has a higher density of foreign-born residents than Chicago, New York, or San Francisco. Minorities will comprise 46 percent of the population in Greater Washington by 2010. Twenty percent of area residents speak a language at home besides English.

Greater Washington's 2005 median household income was $72,799 -- the wealthies of any large metro area.

All those statistics confirm what many of us already knew -- Northern Virginia is a great place to live. That's why owning a home here is a great investment!

For additional information about the report visit http://www.greaterwashington.org

Brian Block is a Realtor with RE/MAX Allegiance in Alexandria, Virginia and a real estate attorney in Northern Virginia. He can be reached by e-mail at brian@brianblock.com. Find out the latest about the Northern Virginia real estate market at http://www.virginiarealestatenews.com and visit Brian's website at http://www.brianblock.com for the latest homes on the market.

5 Ways To Jump Start Your Morning

I'm not a morning person. I'm lucky to know my name, much less bounce out ready to face Denise Austin's morning workout. Not this girl. So I decided to stop fighting it, and start working with it. As the decorators say, if you can't hide it, paint it red.

So that means that I need to take care of some things the night before in order to start my day off in a calm, collected way. If you're not much of a morning person either, try these ideas, and see if they help your morning go a little smoother too.

1. Think about Breakfast: Get a jump start on your morning by setting the breakfast table the night before. Borrow this idea from restaurants (and especially if you have kids), set out bowls or plates, silverware, and even the cold cereal, protein bars, fruit, anything that you can for the first meal. If you're a hot meal breakfast family, a crock-pot set up the night before works well. In my house, we even use paper plates and throw-away forks.just makes clean up that much easier.

2. Think about Lunch: If you're making several lunches -or even only one - put each person's preferred lunch food into their own personalized small plastic basket in the refrigerator -- things like juice, soda, fruit, chicken nuggets and veggies (already divided into individual baggies), or anything prepackaged. I even stash the Peanut Butter and Bread right in the same section, so I don't have to hunt for it to make a sandwich. Other things like chips or cookies (again either prepackaged or already divided into individual baggies) are set up on the kitchen counter next to each person's lunchbox. Packing it up is a snap.

3. Think about Dinner: If you're the cook, plan the night before what will be for dinner the next day. Collect all ingredients, place them in one spot on the kitchen cabinet, or in a special part of the refrigerator. If you're going out, picking up, or ordering out, make that a Family Decision the night before. No what's for supper surprises.

4. Think about Wardrobe: Now I am the type who dresses according to how I feel when I get up.dressy, funky, comfortable. So each night, I make sure I put together 2 or 3 outfits, and hang them out on the front of the closet. (Tip: Never have anything hanging in your Main Closet that needs cleaning, needs repair, or doesn't fit). That way, I still have a choice, but don't have to destroy my closet - and my sanity - trying to find something to wear each day. This works for kids, and husbands, too. Some people don't mind deciding the night before, so you might just have one outfit ready, but if you're a little on the kooky side like me, give yourself some breathing room.

5. Think about Leaving: The house, that is. Similar to what you have set up for each person in the house for lunch fixings, also have baskets located strategically for going out the door. These baskets should hold ONLY stuff that you need for the next day -- keys, school stuff, dry cleaning, errands lists, cell phone, store returns, etc. Anything that is going out the door the next morning should be in that person's basket before they go to bed. (TIP: The asket might be backpacks for the kids and might hang on the back of kitchen chairs.). No last minute searches for the video to return, or writing a note to the teacher. It's all ready and waiting for you to just pick up and GO.

Now -- Think about all that EXTRA SLEEP you'll get!

Don't try to do it all at once. Implement one step at a time. After you get this system in place, all 5 steps should take you less than 15 minutes in the evening - and save you loads of time in the morning. And you'll go to sleep knowing that your morning is going to be calm, pleasant, and organized.

Kathy Gates, Professional Life Coach, believes that Life Rewards Action. She can help you create goals, overcome procrastination, organize your time and money, find your true passion, and learn to love the real you. Visit www.reallifecoach.com, email Kathy@reallifecoach.com, or call 480.998.5843

Should Your Child Be Using A Rear Facing Car Seat

Seatbelt use has been a subject of much debate since states began creating laws requiring residents to use seatbelts. Many people don't like to use seatbelts and would prefer not to put their children in safety restraints either.

The truth is that a person in a crash is much more likely to die if thrown from the car, babies and young children especially. Many people have accepted the wisdom of using car seats for their young ones, but aren't quite sure about the proper way to do it.

It would probably be the best of all situations not to put a baby into a car at all, since their bodies are so fragile and an automobile accident can be so violent, even at low speeds of travel. But life goes on as usual, even if one has a baby, and so parents must do the next best thing, restraining their infants and young children in the car as well as possible.

That means rear-facing car seats. The reason for rear-facing car seats for children is that children are at much more risk of spinal cord injury if they were riding in a front-facing car seat and experiencing a frontal crash.

How long should you use a rear-facing car seat? When does it become safe for the child to ride facing forward in the car? The truth is that riding face forward never becomes safer than riding face backward, and that is true even for adults. If an adult were riding in a rear-facing car seat during a frontal crash, they would be much better off. Facing backwards in a car is wildly impractical, and the next best thing is to turn children around when they outgrow their car seats, which is when the child is around 30 to 35 pounds of weight, probably be well into their second year.

Of course, some people worry about the baby's legs being in danger because legs are bent at the knee in this position or because the baby can touch the rear of the front seat. This does not constitute a danger. Parents may also worry because the rear-facing position is best in the event of a frontal collision, but not in the event of a rear collision.

The truth is that injury and death in a moving vehicle is not completely preventable. Car seats are developed according to the statistics of car crashes and, according to www.car-safety.org, only about 4 percent of crashes are rear-impact collisions. Front-impact collisions and frontal-offset crashes account for about 72 percent, with side impact collisions accounting for about 24 percent of crashes. In addition, rear-end collisions also tend to happen at lower speeds.

If you are wondering in the slightest whether it would be safer for you or your child to be allowed to move freely without restraints in a vehicle and be thrown from the car during a crash, don't wonder. It is terribly dangerous not to wear restraints of any kind and risk being thrown from a vehicle in a car crash.

By: Levi Quinn

Computer Games For Toddlers

There are a huge variety of games for toddlers out there that are easy on their hands, interactive, and very educational while at the same time entertaining. The old games that you use to see being played by parents with their child on their laps are games that you would not be playing now once you see the selection.

When choosing a good toddler computer game, pick one that will be engaging for the child and entertaining also for the adult. Toddler computer games are supposed to be played with the parents as initial guide that graduates to the child playing the game alone. They must provide both fun to the parent as well as the child. Toddler games must be easy to start, it can be paused anytime, it must have colorful graphics without the scary and bloody episodes and preferably, should be customizable.

Computer software today is not really that inexpensive. As much as possible, you would not like experimenting with a CD only to find out in the end that what you bought is not appropriate. If you are one of the parents that wants to provided on for your toddler but are not sure how, you can click to any games website. The websites, aside from the games listing also provides a brief description of a game that might catch your interest.

You can also try the several shareware or trialware that are listed which you can try out first before buying its full version. This toddler computer game CD's will provide you a glimpse at the graphics and the general theme of the game although in a limited level only. However it will be enough to guide you by trying out a game first before deciding to buy one. There are also free games that are available on the public domain. The toddler computer games here may not be a new version although they are oftentimes just as good especially when starting to hunt for a toddler computer game CD.

Or you can try the following toddler computer game CD's.

Worlds of Xeen: this is a great game for small children. It is colorful and executed in the style of cartoons. The monsters in it are lovable characters and not in a bit scary. The quests are simple enough for toddlers to understand. Children above years old though may enjoy the game better because it is not customizable even with a hex editor. It also has more complex controls that may not fit the patience of younger preschoolers.

Wizardry Gold - This is also a fighting monster kind of game. The plot may be a little bit complicated but toddlers enjoy opening up chests and moving along countryside in search for the monsters. This toddler computer game like the worlds of Xeen is very kid friendly. No gore and bad language. It is very customizable. Even the stats can be tweaked so the monster will not die.

Siberia - this toddler computer game is a modern graphic adventure. It has an easy plot and puzzles that could be absorbing to little children. Its glitch free operation makes for an absorbing play up to its end. There is no violence and skimpy dressing.

Other games you want to try:
The Omega Stone, Mystery of the Mummy, Chemicus, Physicus, Myst, Wizardry 8, Katamari Damacy.

About the Author:

Burt Cotton http://www.video-gaming-news.com

Buying Overseas Property

Buying Property Abroad

Gareth was a Yuppie, an upwardly mobile and aspiring young man, who had recently gained a promotion in his career as a City of London Banker.

Last year he had concluded the purchase of his first apartment in Dulwich East London for 225K Sterling, and like many of his peers, was now considering the purchase of an Apartment in Spain. In May this year he set off on an independent trip to research his ambition of finding investment property in Alicante southern Spain. The agent he had contacted on the Internet met him at Alicante Airport. She drove a silver drop-head Mercedes similar to the model of his own dreams. Perhaps he would think of changing his old Audi coupe for the latest model? Or maybe not, Property in Spain was on his mind and this was the current ambition.

They drove fast along the A7 and were soon drifting into the suburbs of Torrevieja, Gareth was surprised and excited by the urban sprawl that now appeared to surround him, full of new-build and construction cranes towering above the settlements like guardians of the night, but he was not ready for the effervescent pink lake that was now in full view. The estate agent explained that it was the action of the Sun on the salt content of the Lake and then only at certain times of the day, which created this well known local wonder.

He was very impressed with his arrival into this foreign, but somehow familiar world of commercial business. Madame Elisha sat him down in her office and smiled benignly at the young man now sitting in front of her. She showed him the artistic mock-ups of several new and exciting developments currently displayed in her office. Price for price she knew which one he was going to select and she smiled inwardly at this pleasant thought as a warm feeling grew inside her stomach. One block of apartments was significantly cheaper than the rest and this was what Gareth chose. They discussed prices in general for a while and the state of the current market. According to Elisha certain developments were in great demand and some were selling out fast. Any overdevelopment was occurring in the new Golf resorts where prices were dropping but she knew Gareth was not a Golfer and she had checked this out previously in her initial Email exchange. This was contrary to the reality of the Spanish Property scene but who was there to contradict her?

Off they went in her Mercedes to the site office of Gareth?s choice, to look at the show apartment. It was an excellent development which was well over halfway completed. Jose Manuel the Developer, fully intended to complete all the promised facilities before handing the site over to a Residents Association and moving onto his next site. His two bedroom apartments normally sold for 150,000 Euros. and his quality of finish was excellent.

The Developer was quite used to Elisha turning up and making her sales pitch. He thought she was an enthusiastic agent, well she seemed to have plenty of clients, and really that was all he was concerned about at this stage. He had changed his sales policy of late and invited more agents in to the fray due to fierce competition from other developments. The market was changing rapidly in southern Spain where overdevelopment was finally catching up with slowing sales. Instead of promoting off plan sales developers now had finished stock to sell for the first time in recent history and some of them were feeling the heat from Bankers who were looking for repayments on construction loans.

It was his good practice policy in developments of this size, not to take deposits from clients. Cleverly Jose Manuel offered this as an honest incentive to his potential clients to purchase from his Company and not the opposition.

Jose Manuel would simply accept their details, and a statement from the agent stating that funds and or a Spanish Mortgage were available to this client to complete his purchase. This had suited him well over the past two years and he had made good sales with this sensible practice. This morning he was feeling even more pleased with himself, as Alisha, one of his newer agents, was bringing potentially her 15th client this month!

The tour was duly completed; Gareth was impressed with the quality of the finished product he had been shown, he had been taken around many of the pre-sold apartments as well as the show flat, and was even more impressed when he learnt he could choose any tile for his kitchen and bathroom from the display available.

The promised in house facilities, swimming pool, health centre and BBQ area all promised to be the real icing on the cake and good bragging material back home. He met the Developer personally, another good practice exercised by Jose Manuel whenever time allowed. Gareth was a very happy young man, if he stretched everything, he could just about afford it. He would sleep on it as was his normal habit. Indeed Gareth thought long and hard that night and decided that it was indeed an excellent investment opportunity.

The next morning he was at the Bank arranging a 35,000 deposit to pay to Elisha and her Developer.

?Wait a minute!? I hear you say, I thought the Developer did not want a down payment?? You are right! He did not, but Madam Alisha did think it was an excellent idea and had decided 35,000 Euros was easy to extract from unsuspecting high earning Yuppies from England who, under normal UK conditions would not have been so easily seduced, but this was no Mrs. Robinson. She had seduced 14 before him into parting with 35K and she was delighted with her day?s work. Even more so, because she did not pass on one penny to the Developer. Gareth signed a contract and gave all his employment details for the Spanish Mortgage he would need for the balance. Promising to return in six months when the development would be nearing completion and his final payment would be due.

Of course a few months later a few more deposits had been taken from hard working upwardly mobile young men, Madam Elisha had taken 46 times 35K Euros. In fact she had single handedly ?Sold? more than her allocation, and had actually sold some apartments twice! Madame Elisha walked off one day with some 1.6 million in cash! Yes the folding kind When 46 upwardly mobile young men appeared in October to complete on their purchases there was a big stink. There were no legal contracts in place which stated that any deposit had been paid. The Developer had never received any money from Madam Elisha who was talking to Spanish Police on the Costa del Sol.

Of course she denied everything and said she had never received any cash from anyone. Fraud squad detectives are still trying to trace large amounts of cash from a mesh of bank accounts but to date they have found nothing! The money is obviously in an account or accounts that they have not yet traced.

She blamed it all on corrupt staff but somehow Jose Manuel could not believe that and was astounded by the news because he had received nothing and unlikely now to realize the 46 missing sales as they had lost their money.

The moral of the tale which is based on a true story, is never to give an agent a deposit. Should you wish to give a Developer money which may or may not be a great idea, at least get a solicitor to check out the terms of the contract. If Gareth had first checked in with us at mypropertypal we would have had advised him along a different path. At the present time there are hundreds of Apartments for sale in Spain, an over production in the market place has now occurred, which will produce a realistic softening or price correction over the current period as more product is built from historical developments already begun. The bonus for buyers now is that most developers have to fight for market share by producing better quality finishes at more reasonable prices and Accredited Agents take smaller commissions. An Apartment in Spain today will still be an excellent value for money purchase. Investment property opportunities will be good for some years to come for the long term investor (10 Years)

Be sensible-check it out first! Ask a PropertPal it?s free!

By Hugo Raymond
Founder of mypropertypal.com
And the Association of mypropertypal Overseas property Agents

http://www.mypropertypal.com http://www.moneycorp.com

Be An Internet Backgammon Winner

 



Be An Internet Backgammon WinnerSubmitted By: Gene Marshall  

Are you new to backgammon and looking to develop some winning strategies? Or maybe you used to play live backgammon and are looking for ways to relearn some of your old skills and put them into practice to play backgammon for money? Either way, you'll need backgammon strategy to help you succeed. The following basic strategies have been recommended by top backgammon players and should help you to improve your game and gain more confidence in your abilities.

The course of a backgammon game is impossible to predict. Your performance in a game can change from one roll of the dice to the next. However, it is possible to keep ahead of your opponent by calculating your next move. A sound strategy is to learn the best action for every scenario, including the best moves you can make on the backgammon board based on the opening rolls. Learning how to use the opening rolls to your advantage can give you a healthy lead in online backgammon and put you out in front of your opponent time after time.

Similarly, if you're looking to maximize your strengths in a backgammon board game, a thorough knowledge of backgammon rules and backgammon set up are crucial. Learn everything you can about moving your checkers and which parts of the board give you the most advantages. We also recommend memorizing the strategies below which can be combined to give you a strong game plan.

If your opponent is wiping the board with you, you may wish to try a strategy known as the Backgame. The Backgame attempts to ruin your opponent's game plan by building two or more anchors inside his home board. In conjunction with the Holding strategy, which will slow your opponent's game down, you can significantly alter the state of play. Your opponent will be forced to re-enter each checker that you hit as part of your Holding strategy into the game. This will force him onto the back foot and give you valuable time to change your strategy from one of defense to one that attacks.

If you wish to block your opponent's path and make it more difficult for him to transport his checkers to his home board, you could try the Priming game strategy. To do this, you need to erect a wall of checkers that will cover all six points on the board. You can use this along with another aggressive strategy called the Blitz. The Blitz involves closing your home board as soon as you can which will make it almost impossible for your opponent to re-enter any of the checkers you have hit back into the game from the bar.

Another useful strategy is known as Running and simply means that you should move your checkers as quickly as possible around the board while avoiding possible hits and obstacles. Remember the best way to play internet backgammon is to keep your goal in mind at all times. You must be the first player to move your checkers off the board in order to win.

Home Owner

Becoming the owner of a house can be a proud moment, but one should understand that it brings with it a lot of responsibilities. The most important things are maintenance, capital or finances, bills, and the process of increasing the home?s value so that it also becomes a good capital investment in the long run.

People generally use a mortgage loan for funding their home purchase. Most lending companies require the mortgage customers to buy homeowner?s insurance. They give certain mandatory levels of coverage, but these need not be necessarily adhered to, as they just cover the house, and not the belongings inside the house. There are several kinds of homeowner insurance policies, the most basic ones being HO-1, HO-2, HO-3, HO-4, H0-5, HO-6, HO-8, HO-A, HO-B and HO-C. Each of these policies is different and caters to different homes and individuals. An agent would be able to help you decide on the right kind of policy.

Taking out a homeowner?s insurance policy requires the declaration of some information, such as occupation and employment history, credit history, marital status, date of birth, social security number, and previous address. Analyze your home and your possessions, and try to give a value to everything in it. Insurance companies consider several factors such as the age of the home, size of the home, condition of the home, number of people residing, location with respect to the fire station and fire hydrant, materials used to build the home, the number of rooms, and so on. You can save significantly on the insurance premium if you have certain safety equipment installed in the house. Understand the difference between replacement costs and actual cost value. Keep updating the policy when you enhance the value of your property in any way. You can also take additional insurance that provides coverage for floods or earthquake-related losses.

Home Owner provides detailed information on Home Owner, Home Owner Insurance, Home Owner Insurance Rates, Home Owner Insurance Companies and more. Home Owner is affiliated with First Time Home Buyer Programs.

Houston Real Estate Agents

Houston, Texas has one of the most vibrant real estate profiles in the country because of the huge demand for housing in the area. As a result, there are now a large number of real estate agents who want to get in on the action that the real estate market in Houston provides and evidence to this are the thousands of online leads that a person can get from various search engines. Such is the result of the recognition by real estate agents that advertising online can provide them access to a wider market. However, having a website nowadays does not ensure success in the real estate business given that there are thousands of real estate agents who also have websites. Given this, real estate agents, especially those based in cities like Houston where there is stiff competition among agents, need to make their websites stand out among other websites so that they would get the attention of investors and homebuyers.

One way to make websites stand out

One of the keys in having a high traffic website is being prioritized by search engines when they provide leads to Internet users. Given this, real estate agents that advertise online need to take the necessary steps to help increase their website?s search engine visibility. The good news is that there are a number of simple ways that can help real estate agents do so, which includes understanding and applying the concept of search engine optimization or SEO. This is very important because effectively applying SEO can help real estate agents become more visible to buyers and sellers of real estate. Basically, applying SEO involves building a website that is well organized and which has very relevant content. Examples of which include putting relevant phrases that buyers and sellers search for and optimizing titles, text hyperlinks, and headers.

Given the stiff competition among real estate agents in places like Houston, which has a very vibrant real estate profile, real estate agents need to take steps that can help them stand out among their competitors. One way they can do so is to build websites, which can help them gain access to a larger market of real estate sellers and buyers. However, real estate agents also need to make sure that their websites would also stand out among the thousands of websites of other real estate agents, which they can do by applying the concept of search engine optimization or SEO on their website.

Houston Real Estate provides detailed information on Houston Real Estate, Houston Real Estate Agents, Houston Real Estate Schools, Houston Real Estate Listings and more. Houston Real Estate is affiliated with Austin.

How To Choose A Backpack

So youre going camping, headed to the mountains for some hiking, or planning some other kind of backpacking excursion. Sounds like fun, but first you need a backpack!

If youve ever shopped for backpacks, then you know that choosing the right backpack isnt always easy, especially if youre new to the activity of hiking & backpacking. With all the styles, sizes and options, its easy for even an experienced backpacker to get confused. Fortunately, Northwest Backpack has created this handy guide to help you choose the right backpack you and your needs.

When deciding which backpack to purchase, keep these key principles in mind:

- choose the right type of backpack for your excursion needs

- get a pack that is proportional to your torso length, not just your body size

- look for features appropriate to your needs

- decide in advance what equipment youre taking

- comfort, comfort, comfort!

Types of Backpacks

When shopping for a backpacking backpack, you will find there are generally three different types: internal frame backpacks, external frame backpacks, and day packs. Each has their own advantages, disadvantages, and uses. The following information will help you decide which of these types is right for you and your adventure.

Internal Frame Backpacks

Internal frame backpacks are more popular than external frame backpacks because they are built to handle just about anything - from weekend backpacking and light hiking expeditions to extended trips and rugged hiking adventures. Internal frame backpacks also usually have better padding and greater carrying capacity. They also normally have more features to allow better weight distribution.

With an internal frame backpack, you will usually enjoy better balance and freedom of movement thanks to the support system being built right into the back of the pack, which helps the pack hug your back. The downside is that you will have less ventilation around your back and shoulders. You may also have to dig more to get to your equipment, since all gear is stored on the inside of your pack.

External Frame Backpacks

External frame backpacks are designed for weekend backpacking and extended trips. They differ from internal frame backpacks in that the external frame allows you to carry additional gear on the outside of your pack (such as a sleeping bag or tent). Overall, external frame backpacks allow you to carry a whole lot of gear and the external frame design allows easier access to your equipment.

Another main advantage of an external frame backpack is how the frame allows the pack to sit slightly off your back, providing much better air circulation than internal frame models. However, the larger frame makes this type of pack a poor choice if youll be hiking through forests or other terrain where youll be bushwhacking. You will also sacrifice balance because the pack will shift more, also making it a poor choice if youre exploring mountains or other places with rocky, uneven ground.

Day Packs

Day packs live up to their name by being the perfect pack for single-day trips. With a single main compartment and a couple of small pockets, day packs can carry just enough equipment for a short adventure, but also allow you easily organize your gear for quick access.

Find the Right Fitting Backpack

Backpacks come in many sizes and its important to choose the right size for your body. In order to do this, you will need to take measurements of your torso length and your hip size.

To measure your torso, find a soft tape measure (like the kind for sewing), some masking tape (optional), and a friend to help you.

Have your friend put a piece of masking tape on the bony knob at the base of your neck (your seventh vertebra). Your friend can use their hands to follow the slope of your shoulders toward and then across your neck and feel for the bump in the middle of your neck. It may help if you tilt your head forward to make the vertebra more pronounced.

Next, place your hands on your sides with your thumbs pointed inwards (as though you were going to place your hands on your hips) and slide them downward until they rest directly on top of your hips (called the ilaic crest). It will feel like a pointy bone on each side and, depending on your pants, will probably be located just above your front pockets.

Ask your friend to make sure your thumbs are pointing mostly towards each other, forming a straight line towards your spine. Then ask your friend to use your thumbs as points of reference and place another piece of tape over your spine in line with your thumbs.

Finally, have your friend place the one end of the soft tape measure on the first piece of tape (at your 7th vertebra) and follow the contour of your spine down to the other piece of tape. Write down the measurement - this is your torso length.

*Note: you can do this without the tape too.

To measure your hip size, wrap the soft tape measure around your hips, making sure the tape measure wraps around the extruding hip bones. This is important because when you properly position your backpacks hip belt, it will lay over your iliac crest.

Backpack Suspension Size

The measurements you just took will come in handy when choosing your backpack because you can use the measurements to determine which size of suspension you should look for.

If your torso length is less than 18 inches then you should look for a small suspension.

If your torso length is 18 to 20 inches then you should look for a medium suspension.

If your torso length is larger than 21 inches then you should look for a large suspension.

Use your hip size measurement to further gauge the right pack by comparing it against the size of the backpacks hip belt. The hip belt should be sized appropriately so that the pads dont touch in front. You will need room to cinch the belt tight. Some backpacks may have interchangeable hip belts for varying hip sizes.

By: David Camp

Indianapolis Real Estate

Many cities in the Midwest struggled with weak economies in 2005, however the city of Indianapolis, true to its car racing spirit, zoomed ahead of the competition with the fastest economic growth in the region. According to the Property & Portfolio Research, a real-estate analysis firm in Boston, the demand for commercial real estate in Indianopolis is growing and job vacances are down in most sectors.

A central location served by by five interstate highways and low costs have helped Indianapolis become a national distribution hub. Commercial property prices in Indianapolis are lower than the national average and the cost of doing business is lower compared to the nearby cities, including Chicago and Cleveland. Plenty of land is available since there are no mountains or hilly regions nearby. Several real estate firms predict that the commercial and residential real estate markets will continue to do well due to these reasons.

According to a report released by C.B.Richard Ellis, a leading real estate firm, a large number of Indianapolis-based small and medium-sized businesses that relocated to larger spaces and the suburbs grew last year. The report forecasts a drop in vacancies in the suburban office market, fresh investments in office buildings, and continued popularity of open-air shopping centers.

The growth trend in the office buildings sector in 2005 is expected to continue further, boosting occupancy rates. Suburban office buildings were highly popular, with 25 percent of them trading hands in ownership or occupancy in 2005. The CB Rihard Ellis report suggests that these trends might result in a modest increase in rents, but not everybody agrees.

For the fifth consecutive year, residential real estate sales also continued to grow in Indianapolis. This was possible because of the low mortgage rates. In its 2006 forecast, CB Richard Ellis forecasts that Indianapolis will continue to see the growth of tenants-in-common investors in multi-family housing units. The company also anticipates a slowdown in single-family home sales, as prices gradually continue to increase.

Indianapolis real estate information and trends can be obtained from local newspapers such as the Indianapolis Star, Marion Country, Daily Journal, Herald Bulletin, Reporter-Times, and Shelbyville News. Online versions of some of these newspapers are also available.

Indianapolis provides detailed information on Indianapolis, Indianapolis Real Estate, Indianapolis Hotels, Indianapolis Directory and more. Indianapolis is affiliated with Cleveland Golf.

Sarasota Housing Market: Behold the "ThreeBuyer" Rule

The buyer, appraiser and underwriter must all agree with the price of the house before it can go to settlement (particularly if there is no large down payment involved.) Here's how it happens.

Buyer is First

When you visit the grocery store and examine the prices of produce and goods, you normally do not walk up to the check out and bargain the price listed on the sticker. The eggs are $1 per dozen all day long and most everyone will pay that amount or go without eggs.

In real estate (and other large investment items), the price is not necessarily what one is going to pay. It is merely the list price or asking price set by the seller. While Sarasota real estate agents may have some sort of control in determining if a house is overpriced or under-priced, they are not the ones buying the house. Hence, the real decision maker is the buyer. Thus, the buyers must be confident enough that the asking price and the terms almost certainly reflect the real market value of the house.

The savvy real estate seller will make sure that the asking price is as close to the realistic price in order to draw offers. Particularly, in a transitional market or dropping sales price environment, such as the Sarasota housing market at present, do not squander time holding off for the ?right? buyer to come along and pay the price being asked for. The smart real estate seller will realize what the price trend is and move in front of it.

Sellers over the last few years in the Sarasota housing market have had the benefit of price trending upward. Negotiation for buyers seemingly went up on its head?You want $350,000. What, are you crazy? I'll pay $375,000 and not a dollar less. Of course, they got beat out by the guy willing to pay $400,000 and include a vacation for the sellers.

When the Sarasota housing market begins to trend downward, a seller must get at the forefront of the trend. This is even more important than a market heading upward if you do not want your house floating on the market over a long waiting period. Every week you wait, you literally lose money, which sometimes could be thousands of dollars each week. Do not wait. When prices trend downward, sellers must forget what their neighbor's sales price was two months ago. It certainly has no bearing the day you receive your contract.

The moral here for the seller is that the buyer must believe the house is worth the asking price. Next, one has to convince the appraiser.

Appraiser is Second

Despite what others may believe, the appraiser is the most important visitor who is going come by your house. Sometimes even the appraiser understates his or her visit to the property.

If you have to impress the buyer to persuade him or her to write a contract, then you better mesmerize the appraiser. This is the person who is going to take a first stab in confirming that the buyer and seller have come up with a realistic price for the property.

With a contract price of $351,990, you want an appraisal of at least $351,990. If the appraisal is high, it has no bearing on the contract. If the price comes too far below, and the buyer does not possess enough down payment funds to cover the difference, then the seller and buyer will have to renegotiate who is going to absorb the financial hit to make the loan work. Is the seller coming down in price, the buyer up in price or are they going to split the difference?

Underwriter is Third

Finally, one has to satisfy the person in the back office?the underwriter of the mortgage. Underwriters calculate the risk factors for the lending company or group of investors. If they underestimate the risk of default on a loan and the buyer indeed defaults on the mortgage in time, then either their investors lose or they must sell the loan at a loss. Because of this, while they are not on the street monitoring if prices increase in the Sarasota housing market and if their analysis reveals that the house may not be worth what the contract is asking, they can withhold the loan process and the negotiations must start anew.

Let?s say I want to sell my house for $1 million. The problem is, while I might think it is worth that amount, I keep running into buyers who disagree. Thus it is worth $1 million solely in my perception.

I therefore have to satisfy three other people to get my price. In pricing my property, I must keep these three other people in mind if I want my ?asking? price to become my ?sold? price.

Earl Juanico

Sarasota Real Estate

Nebraska Casinos

Nebraska is a state full of surprises. Surrounded by South Dakota, Iowa, Kansas and Colorado, the Cornhusker state has more than five hundred municipalities plus acres and acres of state parkland, hiking trails and other outdoor activities. Nebraska is below the national average for both cost of living and crime. A whopping forty percent below the national crime rate! Hunting and fishing are major pastimes in Nebraska, and collegiate sports are also very big here with the University of Nebraska offering much for sports fans to enjoy. Nebraska is also Lewis and Clark territory and there are many tourist sites related to the famous pair's work and journeys.

Nebraska also has its share of casinos, including the Iron Bar, Ohiya Casino and Scottsbluff County Keno. Nebraska Casinos are in negotiations in some cases over the types of gaming allowed by state law. You may find blackjack, video poker, roulette and other games at some Nebraska Casinos, but disputes among local authorities and Nebraska Casinos may change the availability of these games depending on the state of the agreements between Nebraska Casinos and the state.

There are plenty of alternative types of gambling available in Nebraska Casinos. Nebraska Casinos can feature electronic bingo as part of the gaming fun. If you have never tried bingo or its electronic counterpart you might want to give it a whirl when traveling through Nebraska. In fact, electronic bingo is found fun by some people as it is very exciting once you get past the stigma of the Sunday Social kinds of games usually thought to be reserved for old-age homes or church fundraisers. In Nebraska Casinos, bingo has taken on a whole new dimension. The casino setting and electronic updating of this ages-old game make a re-evaluation of the old stereotypes a very good thing indeed.

A good example of alternative style gambling is found at Scottsbluff County Keno offering just what its name implies, Keno. This is a game where you try to predict the numbers pulled from a set of eighty. The number used may vary from casino to casino, but you can usually pick between one and ten numbers. Payouts depend on the rules at various Nebraska Casinos, but no matter where you go, the more numbers you guess right, the more your winnings increase. The Nebraska Casinos definitely offer something quite different than your standard poker and blackjack, making them worth looking into when you are in the area.

About the Author:

This article is the property of Nebraska Casinos Before you use my article(s), you must agree to my Terms of Service.

The New Breed Content to Infect Mankind With Ignorance

GIVE UP YOUR BRA FOR LENT

Uplifted Lingerie
calls for a bra
amnesty in aid of charity, after all, only a third of you wear all of yours!

Upliftedlingerie.co.uk, a website specialising in bra's for curvaceous women
size D-L, is calling for women throughout the UK to send them their unwanted
bra's
during Lent, 21 February - 7 April, to be distributed to homeless women thanks
to the help of national charity Crisis.

So this year, instead of giving up chocolate or alcohol for lent, donate your
bra to charity and as an added incentive for your efforts, you will receive
a 15% discount at speciality underwear website www.upliftedlingerie.co.uk. To
get involved with the bra
amnesty, simply package up your unwanted bra's, any size and style, including
nursing bras and maternity. Just make sure they are clean, then send them to
arrive no later than 7th April, together with your name and email address to
Uplifted Lingerie, Howard Road,
Clan Works Unit D, Bromley BR1 3QJ, and you will be emailed a 15% discount voucher.

Jamie Chapman, Director of Upliftedlingerie.co.uk commented, We recently carried
out a survey which concluded that over 50% of women in the UK own between 10-15
bra's, yet just a third of women wear all of them, and 15% wear only one or
two! As there are plenty of unused bra's out there, we decided to partner with
national charity Crisis to put all these bras to good use.

He continued, I understand that it takes some effort to clear out your drawers,
that's why we have added an incentive with a discount off all underwear and
nightwear on our website. So go ahead join the bra amnesty.

Mick Bateman, of Crisis said Looking and feeling good is vital in helping
homeless women build their self-esteem. All the bras donated will be gratefully
received by Crisis and will make so much difference to so many women's lives.

www.upliftedlingerie.co.uk is a website specialising in affordable underwear
size D-L, featuring all the high street labels including
Panache, Gossard,
Freya Bras, Charnos,
Lepel and Shock
Absorber. All deliveries and returns are FREE.

About the Author

Jamie is becoming a champion of everything to do with lingerie, from charity events to selling bras!

Local Housing "Market Knowledge" Is Most Valuable Attribute Consumers Look for In Hiring An Agent

In today?s changing real estate marketplace, one-third of consumers said in a national survey that local ? housing market knowledge? is the most valuable attribute they look for in hiring a real estate agent. ?Commissions? and ?communication? tied for second place in the survey. Each received 22%.

Fourteen percent of consumers responding to the random survey said ?experience? is the most valuable asset they seek in hiring an agent. Ranked last is ?negotiating skills.?

?Market knowledge is critical in all kinds of real estate markets, no matter the location,? observed Michael Bearden, President and CEO. ?This is especially true when housing markets are as balanced as they are now between buyers sellers.

?By taking advantage of the free ?Current Market Conditions? feature on their websites, our member agents can immediately establish themselves as real estate market experts in their exclusive territories,? Bearden continued. ?These quarterly surveys measure such things as days on the market, percentage differences between listing and selling prices, inventories of unsold homes, the ratio between buyers and sellers, local market hotspots, and repeat and first-time buyer activity.?

By participating in the survey, local sales data developed by member agents also becomes part of regional and national housing data released quarterly to the media and publicized both internally and externally.

The importance of communication between agents and their customers is underscored in the survey results. ?The Internet has become an important tool in establishing and maintaining good communications with clients, past clients and prospects. The customer expects and demands instant communications.

By ranking ?commissions? ahead of agent ?experience? and ?negotiating skills,? consumers are focusing on the bottom line after a five-year run-up in homes for sale prices in many parts of the country. ?We?re talking about bigger commission dollars and higher expectations of services and results by home buyers and sellers in slower markets,? Bearden said. ?To be successful, real estate agents must have aggressive marketing plans and have a solid track record of successful results in all kinds of markets. Our system and our marketing tools were designed to do just that for our members.?

Monte Helme is a national public relations consultant with HouseHunt, Inc. Previously, he was vice president of public relations and publications for Century 21 Real Estate Corp.; vice president of communications for AmeriNet Financial Services (now LendingTree); assistant city editor/Orange County for the Los Angeles Times; executive sports editor of the Rockford, IL, Morning Star and Register-Republic; and reporter for the Dixon, IL, Evening-Telegraph. Find real estate, homes for sale through public MLS and check what my home is worth in your area.

Dont ArgyBargy Simply Do It!

THE SERIOUS WORTH OF SILLY

Serious things cannot be understood without
humorous things
Nor opposites without opposites.
Plato

Silly things can help us to achieve important things. Today will be a silly day.

Echo-words are so much fun to say. They feel good on our tongue and often make us laugh -- at least when we first hear them. I just learned the term argy-bargy, and I laughed when I heard it. It means an argument or to argue; its both a noun and a verb. Its cousin is argle-bargle with the same definition.

Argy came from argument and then it picked up an echo along the way and became argy-bargy. Can you imagine the possible results when you begin to use the term? Lets not argy-bargy. That alone might defuse any tense situation. Incorporate it into your vocabulary and enjoy the pattern interrupt whenever you use it.

Hurly-burly is another echo-word. Hurly comes from the root meaning to howl. Sometime in history burly joined hurly because it rhymed. We seem to like echo words -- hodge-podge, wishy-washy, what else?

A BUNCH OF GIBBERISH

Make an echo for your name. Make several. Say aloud: My name is Julie-bulie, or Stephanie-yephanie, or Richard-slichard [use your own name, of course. You are messing around and messing around is good. Messing around loosens up the paths in your brain and the habits of your tongue. Messing around supports your creativity.

I like nonsense. It breaks up the brain cells. Dr. Seuss

Now for more messing around, more creativity push-ups. Talk gibberish. Say only nonsense syllables. If you have trouble starting, take each of the vowels sounds and use variations of them. O, zo, po, kwo, ifmo, noto, tooro, ogtolopo.

You might want to find a friend and have a whole conversation in gibberish. You will be surprised at the level of communication. (We often use gibberish in training programs to how much of communication is nonverbal.) And you will surprised at how much you will laugh. Remember all those gifts that laughter gives you?

Spend several minutes speaking gibberish and see what happens. You will feel your mind freeing up. You will feel released. You may not be able to stop.

Silly is one of the most powerful creativity inducers you have. Hey, reader-kreader, get silly-pilly now.

And Today . . .

I have a friend who is a comic and character actor, and a master of gibberish. A fun kind of friend to have. He is also a jazz musician. He introduced me to the amazing activity of scatting.

Jazz musicians improvise with their instruments. Some jazz singers improvise in a certain way with their instruments, their vocal cords. They scat. Scatting is like gibberish set to music. They sing nonsense syllables. When you hear scatting, you hear a kind of freedom and often some playfulness.

Yep, thats your assignment for today -- scatting. Get out your favorite music and scat to it. Get your whole body involved. Scat at the top of your lungs and below a whisper. Let the neighbors hear (or co-workers, if appropriate). Then scat so softly you can barely hear it. Mess around, scat around, play around.

When you are not near music, scat to the songs in your head.

Scat no less than fifteen minutes today, preferably much more. Scatter your scatting throughout the day. You will enjoy that freedom after you jump in and do it. Break the silly barrier and try it. What have you got to lose?

You will dissolve some ruts in your brain and some furrows in your brow. And scatting can be very aerobic when you bring your body along.

What a LULU (Loosen Up, Lighten Up) day this is going to be.

Publishing Guidelines:
You have permission to publish this article as long as the resource box is included. Please let me know of its publication by sending either a website link or a courtesy copy of your publication to mailto:Stephanie@allen-nichols.com
Thank you very much.

Stephanie West Allen, JD, brings humor and motivation to organizations.
http://www.allen-nichols.com
Subscribe to her Upsy Daisy Daily newsletter with a vitalizing message each morning, Monday through Friday. Send a blank e-mail to
mailto:UpsyDaisyDaily-subscribe@egroups.com

10 Short Self-Help Quotes To Add Punch To Your Ezine, Newsletter Or Website.Noel Peebles

Any of these quotes may be freely published with the authors name and website address left in tact.

10 SHORT SELF-HELP QUOTES TO ADD PUNCH TO YOUR EZINE, NEWSLETTER OR WEBSITE.

By Noel Peebles

1. Power And Control

Your present life is the result of the decisions you have made over the years and the same will be true of your future. You have the power to take possession of your mind and to direct it to whatever ends you desire.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

2. Circumstances

Are your current circumstances holding you back? Or is it what you choose to believe about those circumstances and your power (or lack of) to change them?

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

3. Ideas

Every day millions, probably billions, of ideas pop into the minds of people
all around the world. In reality though, only a small percentage of ideas are
worth the time it took for the thought. Most ideas are fleeting sparks of inspiration that go nowhere. Sadly, they get forgotten about before they ever see the light of day.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

4. Making Choices

Life is a self-fulfilling prophecy. You create the life you live through your
choices and your thoughts. You won't always get exactly what you want, but in the long run you will get what you expect.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

5. Dreams

When you dare to dream, it is amazing what miracles can be achieved. Trouble is; most people never start dreaming their impossible dream.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

6. Success In Life

The game of life is real and is played between the ears. The way you think
determines the decisions you make. The decisions you make determines what you do. And what you do determines how successful you will become.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

7. Friends And Family

Your friends and family will want the best for you. Their motives and intentions will be good. But, be warned; they all see the world through their own fears, faults, and failures.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

8. Goals

What do you really want? That question is at the foundation of all success.
Do you want it badly enough that you will work through problem after problem and failure after failure, to get what you really want?

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

9. Learning

Each attempt is not a failure. It is simply another step forward...a learning
experience, leading to your ultimate success.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

10. Experience

I believe we can learn more from the experience of others than we have time on this earth to discover for ourselves. The trick is to learn from those
who have already been there. Trust their experience above those who haven't done what you want to do.

Noel Peebles, Author Sell Your Business The Easy Way http://www.instantsellbusiness.com

Any of the above quotes may be freely published with the authors name and website address left in tact.

*********************************************

Get Your 100% FREE mini-course 17 Powerful Secrets That Have Made Business Owners Into Millionaires. 100% FREE! Simply send a blank email to: instantsellbusiness@ReportsNetwork.com

********************************************

Noel Peebles runs his own direct marketing and internet company, supplying marketing and management solutions for small businesses.

Real Estate Market: The Arizona Advantage

The globalization of real estate has opened up many avenues for investors, institutions, investment funds and high net worth individuals. The development of private property ownership, real estate has become a major area of business. Buying and selling real estate requires significant amount of knowledge and investment. Each parcel of land has its unique set of characteristics, so the real estate industry has evolved into several different fields. The price or market value of real estate, although generally tends to increase over time, is highly volatile and erratic.

Arizona has evolved as one of the fastest-growing, most dynamic economies in the nation. Both fortune 500 and start-up technology companies call Arizona home, reaping the advantages of a competitive business climate and tax structure; a skilled, knowledge-based workforce; and world-class innovation, cultural and scenic resources. This is great news for investors in Arizona real estate because they can just about have their pick among the type of Arizona real estate in which they would like to invest.

The Arizona real estate market is growing in the sale of both single-family homes and condos. The condominium market tends to be a bit riskier for investing because there are fewer condo sales than there are single-family home sales. On the other hand, investors who would rather receive their payback in monthly rental income rather than in one large lump sum often prefer condo investments.

In the last decade, there has been a huge influx of people moving into Arizona. More people means greater demand for housing. Naturally, real estate investors are seeing a great future ahead. Investors who seek single-family home investments for Arizona real estate will usually have an advantage. That?s because these investors will likely receive a higher gain from buying houses, touching them up to increase their market value, and then reselling them at a later date.

Many economists have been predicting for the past year that the real estate market in major Arizona cities is about to burst. However, despite that, Arizona real estate has continued to grow. And the history of Arizona real estate has shown that it is better to buy now and sell later rather than to wait and see before jumping in the investment game. It is the consultant?s opinion that future growth in Arizona will largely follow established development patterns and will be guided by existing development regulations. With a few exceptions, it is generally believed that recent development trends will be a reasonable predictor of future development over the coming years.

Most people deal with an estate agent while buying or selling property. Arizona is home to many prospering real estate agencies. They provide many useful services and work with you in different ways. Real estate agents usually offer other optional services such as arranging mortgages and surveys. Since the median home price in the major cities in Arizona is rising right now, it is best to hold Arizona real estate for one or two more quarters before selling in order to receive maximum gain.

Christine is an expert Internet marketing professional with years of experience in various industries such as: Business, Finance, Real Estate, Web-Design, Health & Medicine and many more. Arizona Homes For Sale

Squamish Whistler Real Estate Markets Gear Up For 2010 Olympics

There is nothing like worldwide attention to drive interest in a region?s real estate market, and nothing drives World-wide attention like the Olympic Games. Since the announcement that Vancouver and Whistler would co-host the 2010 Olympics, The real estate market in the area between Vancouver and Whistler has been exciting to say the least.

While the Whistler Real Estate Market is historically famous for its high priced homes and chronic staff housing shortages, much of that has dissipated over the last few years. Whistler Real Estate sales remain steady as its profile is further increased, and since, compared to options like Vail or Aspen, Whistler offers a competitive option in securing ski resort real estate.

Further to the South, things are even more interesting. For decades, Squamish BC, a quiet industrial town at the end of the spectacular inlet of Howe Sound, lived in relative obscurity between it?s much more famous neighbours of Vancouver and Whistler. This quiet town of 15,000 was home to those who were tolerant of the commute to Whistler or Vancouver, forestry industry workers, and a few passionate outdoor recreationists.

However, the fact that the next Winter Olympics will take place in venues both north and south of Squamish and a concurrent booming British Columbia economy, combined with a hot Vancouver housing market have boosted awareness of the Squamish Real Estate Market. Squamish is now attracting a great deal of interest as a place to live and invest in real estate. Housing developments are springing up or being planned all over this town, which has recently branded itself ?The Outdoor Recreation Capital of Canada?.

For decades, the spectacular Squamish waterfront has been dominated by industry, most notably a saw mill, a deep sea port, and a chemical plant. But the Sawmill is gone, and 1300 housing units are planned as part of ?Waterfront Landing?, a development by Pridham that will see townhouses, apartment towers, and an impressive a waterfront walkway talk the place of a former sawmill.

Further south, The District has also attained ownership of another 60 acres of oceanfront property ? a former chemical site, which it hopes to develop as a park and residential area, with perhaps some light industry to provide local jobs.

For many, Squamish?s key attraction, the one thing that by far sets it apart from just about any place on earth, is the incredible variety of outdoor recreation opportunities available in this town. Just the sheer number of outdoor recreation activities available is hard to comprehend and it is a challenge to even attempt to catalogue them all. The rock climbing, mountain biking, hiking, white water kayaking, ocean kayaking, kite surfing, wind surfing, and river rafting are all frequently described as ?world class? in Squamish. Add to that three great golf courses, horseback riding, scuba diving, fishing, some road cycling and options for boat tours or air tours, and it is clear that many days of adventure can be fulfilled in Squamish, whether by resident or tourist. And of course, for those living in Squamish, a considerable bonus is the proximity to Whistler, putting world class downhill skiing a short drive away.

Moving towards taking advantage of the growing tourism opportunities, The District of Squamish has just completed a Tourism Information Centre on the well-traveled Highway 99. The $6 million structure is known as the ?The Adventure Centre?. The impressive, ?saddle shaped? building contains a coffee shop and district offices as well as standard Tourist Information Offices.

Real Estate in Squamish draws a great deal of interest from North Vancouver and with the commute from Squamish to Vancouver now shorter than from the Fraser Valley, there is a lot of interest from residents who are not sure they want to endure the daily slow drive from the Fraser Valley, the area to the east of Vancouver that has seen the greatest interest from the Vancouver based worker. And with its isolation, Squamish offers an escape from urban sprawl and an authentic small town feel.

Squamish has seen a huge increase in prices, with eight $1,000,000 plus homes for sale at the current time, and it is predicted that in a couple years time, it will be quite common to see $1,000,000 homes. At the other end of the real estate market, Squamish remains the most affordable community between Maple Ridge and Whistler.

Squamish market is also attracting young urban dwellers hoping to purchase reasonably priced homes in a favorite destination for recreation. Squamish is confident that it can sustain this growth and that it has every opportunity to become the service centre for places like Whistler and Pemberton, the other main towns in the Sea to Sky corridor. The addition of stores like Wal-Mart and Home Depot will inevitably make Squamish the place where people from Pemberton and Whistler go to shop, rather than having to drive the extra miles to North Vancouver.

Squamish Real Estate: www.myseatosky.com/squamish Whistler Real Estate: www.myseatosky.com/whistler Squamish www.DiscoverSquamish.ca

Are Ethics Important For Professional Accountants?

Ethics in professional accountancy are of utmost importance. Now as the business and financial world is adopting international accounting and auditing standards, it is becoming all the more necessary to adhere to certain Code of Ethics prescribed by international and national accountancy bodies. Before arguing in favour of the topic, let?s have a look at some basic concepts:

Profession

A profession is an occupation that requires extensive training and the study and mastery of specialized knowledge, and usually has a professional association, ethical code and process of certification or licensing; for example engineering, medicine, social work, teaching, law, finance, the military, nursing and Accountancy etc. Classically there were only three professions: military, medicine and law. Each of these professions holds to a specific code of ethics and members are almost universally required to swear some form of oath to uphold those ethics, therefore ?professing? to a higher standard of accountability. Each of these professions also provides and requires extensive training in the meaning, value and importance of its particular oath in practice of that profession.

Accountant

Practitioner of Accountancy is known as Accountant. Accountant, Qualified Accountant, Professional Accountant or Accountancy Practitioner is a legally certified accountancy and financial expert. Accountants not only work in public practice but many of them are working within private corporations, in financial industry and in various government bodies. Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities, lenders and other stakeholders and decision makers to make resource allocation and policy making decisions.

Like many other professions there are many professional bodies for accountants throughout the world. Some of them are legally recognized in their jurisdictions such as British qualified accountants including Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (CA, ACA or FCA), Canadian qualified accountants such as Chartered Accountant and Certified General Accountants (CA or CGA) and American qualified Accountants such as Certified Public Accountants (CPA) etc. Some other statutory and non-statutory accountancy qualifications are Certified Management Accountant (CMA), Associated Cost and Management Accountant (ACMA), Certified Financial Analyst (CFA) and Certified Fraud Examiner (CFE) etc.

In Pakistan, the Institute of Chartered Accountants of Pakistan is the sole professional and accountancy body with the right to award the Chartered Accountant designation. ICAP is the member of IFAC (International Federation of Accountants, IASB (International Accounting Standards Board), Confederation of Asian & Pacific Accountants (CAPA) and South Asian Federation of Accountants (SAFA). The members of ICAP have reached to 4,089 as of March 1, 2007 data.

Role of Professional Accountants:

Accountants are independent business advisors. Accountants can offer an extensive range of services. Accountants can be registered auditors, can set up client?s accounting systems, can be an advisor on tax planning, or a detector of frauds and embezzlements, can do budgeting and financial statement analysis, advise clients on financing decisions, provide specialist knowledge and can help maintaining an ethical environment.

After discussing the basic concepts and role of professional accountants we are in a better position to ponder on what professional ethics is and why it is important in the field of accountancy.

Definition of Ethics

The word ?Ethics? is derived from the Ancient Greek word ethikos, the adjective of ethos, means customs and habits. A major branch of philosophy which is the study of values and customs of a person or group and covers the analysis and employment of concepts such as right and wrong, good and evil and do?s and don?ts.

Code of Ethics:

In the context of a code adopted by a profession or by a governmental organization to regulate that profession, an ethical code may be styled as a code of professional responsibility, which may dispense with difficult issues of what behaviour is ?ethical?. A code of ethics is often a formal statement of the organization?s values on certain ethical and social issues relating to the profession and practice of the professional knowledge. This also includes the principles and procedures for specific ethical situations.

Ethics in Professional Accountancy:

The general ethical standards of society apply to people in professions such as medicine, law, nursing and accountancy etc just as much as to anyone else. However society places even higher expectations on professionals. People need to have confidence in the quality of the complex services provided by professionals

Ethics in accountancy profession is of utmost importance to accounting professionals and to those who rely on their services. Stakeholders including clients, credit grantors, governments, taxation authorities, employees, investors, the business and financial community etc perceive them as highly competent, reliable, objective and neutral people. Professional accountants therefore, must not only be well qualified but also possess a high degree of professional integrity. Because of these high expectations, professionals have adopted codes of ethics; also known as codes of professional conduct. These ethical codes call for their members to maintain a level of self-discipline that goes beyond the requirements of laws and regulations. Each of the major professional association for accountants has a code of ethics.

As mentioned earlier, professional accountants can be of two types. One who work in firms or independently run those firms that provide accounting, auditing and other advisory services to clients; these are called public practitioners. Others are those who are employees of organizations and may serve as internal auditors, management accountants, financial managers and financial analysts. Regardless of the role of accountants they are adhered to code of ethics which are applied to their professional conduct although there are some special provisions for those in public practice [Reference: Code of Ethics for Professional Accountants-International Federation of Accountants (IFAC).

International Federation of Accountants-IFAC:

The International Federation of Accountants (IFAC) is a federation of all accountancy bodies throughout the world. All the major international and national associations like ACCA, AICPA, ICMA, ICAP, IASB etc are all its member organizations. The mission of IFAC, as set out in its constitution, is ?the worldwide development and enhancement of an accountancy profession with harmonized standards, able to provide services of consistently high quality in the public interest? [Ref: Code of Ethics for Professional Accountants-IFAC. In pursuing this mission, the IFAC Board has established the IFAC Ethics Committee to develop and issue, under its own authority, high quality ethical standards and other pronouncements for professional accountants for use around the world. The Code of Ethics establishes ethical requirements for professional accountants. A member body or firm may not apply less stringent standards than those stated in this Code.

The objective of setting this code of conduct is to harmonize these standards and practices on a global perspective. Public can only trust these highly professionals when it is made mandatory to observe and follow strict regulations and codes throughout the world. A professional accountant is required to comply with the following fundamental principles mentioned in this Code of Ethics:[Ref: Section 100.4 Code of Ethics for Professional Accountants

?Integrity: A professional accountant should be honest and straightforward in all professional and business relationship.
?Objectivity: A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
?Professional Competence & Due Care: A professional accountant has a continuing duty to maintain professional knowledge and skills at the level required to ensure that a client or employer receives competent professional service. A professional accountant should act diligently and in accordance with applicable technical and professional standards when providing professional services.
?Confidentiality: A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose nay such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. This information should not be used for personal advantage by professional accountant.
?Professional Behaviour: A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.

Code of Ethics defined in ?Members Handbook? for members of ICAP Pakistan is in conformity with:
?IFAC Code of Ethics and International Auditing Standards
?International Accounting Standards
?The Institute of Chartered Accountants of Pakistan ? ICAP
?Relevant legislation

[Ref: Members Handbook-ICAP

This Code of Ethics has discussed in detail the role of Chartered Accountants in given situations. For example there are clear directives on prohibition of acceptance of gifts, long association with clients, advertising of firm?s name exceeding prescribed limits, holding client?s monies for no sound reason, disclosure of client?s records (except ones that are allowed), acceptance of fees offered by client which is less than that prevailing in market etc.

After discussing in detail the importance of ethics in accounting profession, we are to conclude the topic with this final note that accountancy as a profession is acceptable and relied upon only when ability to exercise professional judgment based on a foundation of ethics; broad but deep technical excellence and strategic awareness are exercised by a professional accountant. Only then general public can trust the integrity of this profession.

The Author is an ACCA student and is working for United Nations Population Fund, Peshawar Pakistan