Choosing the right form of business ownership is important because the form of ownership you choose will determine how your business is organized, how the money that flows in and out of your business is handled, and how your business is taxed. Use this comparison of the four types of forms of business ownership to help you choose the best form of business ownership for you when you’re starting a small business in Canada....
A repatriation tax holiday that is part of the recent tax changes could be a benefit to some companies and some individuals holding profits overseas, but it also means they must pay tax on cash and other assets now held abroad. The 2017 Tax Cuts and Jobs Act allows companies to repatriate profits they hold in foreign countries. Since U.S. businesses have an estimated $2.6 trillion in cash and other assets outside the U....
Considered by nearly everyone as the most prestigious award a film can win, the Academy Award for Best Picture is awarded once a year to the film judged to be the absolute best cinematic achievement of the year. The Academy Award for Best Picture has been presented since the very first Academy Awards ceremony in 1929, though at the time it was known as the Academy Award for Outstanding Picture (after several changes over the first three decades, the current name has stuck since the 1962 ceremony)....
A leg-hold is a beautiful step for showing the range of flexibility in a dancer. Learning how to do a leg hold takes practice and a lot of stretching. Once you can master a few stretches over and over, it will loosen up your body so you can hold this elegant pose. Before attempting a leg hold, make sure you can easily do a split. Stretch every day to get comfortable with both a front split and side split....
Flames and fire seem like such simple things, but they can be a challenge to draw when it comes time to do so. You may have spent hours staring into a campfire. That’s because campfires are captivating. But when pencil meets paper, how do you recreate that look? Drawing fire does pose some problems and, for the most part, it’s all about maintaining flowing lines and portraying movement. When color is involved, you need to blend just enough to make it look good without losing the details....
A punch shot is one that is played with the intent of lowering the golf ball’s trajectory in flight through a couple changes to a golfer’s normal stance and swing. Why would you want to hit the ball lower? The most common reasons are: To lessen the effects of a strong wind on the golf ball in flight. If you are hitting into a headwind or strong crosswind, the golf ball will be more affected the higher it flies....
The full crimp grip is one of the best rock climbing grips and hand positions for holding onto small, narrow handholds when you’re facing climbing. It’s an aggressive and powerful hand position that usually feels secure on thin edges. The power, however, comes at a price since it places the highest force loads on your finger joints and tendons, giving the full crimp grip a high injury potential. Full Crimps Stress Your Fingers...
One of the biggest reasons soldiers join the U.S. Marines is to take part in an adventure. In addition, military recruits are drawn to the Marines because they want to meet and overcome the challenges, physical and mental, of becoming a Marine. According to the United States Marine Corps, no other billet in the Marines, or any service, can live up to the importance of Marine Security Guard duty. Marine security guards provide security at about 125 U....
Animals are becoming an increasingly important part of our everyday lives. Roughly 68% of American households own at least one pet, according to the National Pet Owners Survey of 2017-2018. And in 2017, pet owners spent more than $69.5 billion alone, with healthcare ranking as one of the highest expenses. This trend is expected to continue. That’s why demand for veterinarians is expected to increase as well for both companion animals and livestock....
Mike Souchak held this record for nearly 50 years before Mark Calcavecchia bested it. Then Tommy Armour III lowered it farther. The Current Record: 253 A good way to start a tournament if you hope to challenge the PGA Tour’s all-time scoring record is by shooting 59. That’s what Justin Thomas did at the 2017 Sony Open. He eagled the 18th hole in the first round to fire the seventh 59, and eighth sub-60 round, in tour history....
To play piano, your left hand has to match your right hand in strength and dexterity. Knowing the correct piano fingering for your left hand improves playing speed and eases the formation of piano chords. Generally, your left hand plays the notes lower (to the left) of middle C—the lower staff or bass clef—and supports the melody, as well as sets the rhythm. Working With the Left Hand Piano fingering for the left hand is similar to right hand fingering, as indicated in these basic rules:...
New Edition is an all-male R&B group that formed in Boston in the early 1980s. The group spearheaded the boy band movement that endured throughout the ’80s and ’90s, and they’re widely recognized as pioneers of the New Jack Swing R&B/hip-hop subgenre. The group is made up of members Ricky Bell, Michael Bivins, Bobby Brown, Ronnie DeVoe, Johnny Gill, and Ralph Tresvant. Gill is not an original member. Origins The boys who would become known as New Edition grew up in Boston....
Retail sales merchandisers work with retailers inside brick-and-mortar retail stores, but generally not as employees of a retail company. A retail sales merchandiser is employed by a manufacturer of products to interface with a number of different retail outlets that carry the manufacturer’s merchandise. It’s the responsibility of the retail sales merchandiser to use service best practices to maintain a good working relationship with individual retailers after a sales contract has been created....
The business application software vendor called SAP relies on its sales and distribution (SD) function, to interact with its customer base. This integration process involves providing price quotes, taking telephone, online and Electronic Data Interchange (EDI) purchase orders, shipping goods and billing customers. SAP delivers scalable solutions that help customers respond to dynamic market conditions and maintain competitive advantages. Sales Organizational Structure SAP boasts a high-level sales structure, responsible for the sale and distribution of goods and services....
“Gretchen am Spinnrade” (or “Gretchen at the Spinning Wheel”) is the name of a lied—a German ballad—which was composed in 1814 by Franz Schubert, based on a story in Johann Wolfgang von Goethe’s Faust. In this great 18th century play, Mephistopheles has made a bet with God, that he can corrupt the righteous mortal Faust. Faust is lured into a pact with the devil, in which the poor scholar Faust gets whatever he wants on earth, with a promise to serve Mephistopheles in Hell....
If you’re shopping for a new car, it can be overwhelming. There’s so many different makes and models today that finding just the right car is difficult. But whether you’re shopping for a sports car or need a vehicle to tow your boat, there’s plenty of options. Below are the ten best cars for men. Some are sensible, some are completely impractical, but they’re all cool. 01 of 10 Chevrolet Corvette...
Putting it succinctly, a lyricist is a song poet. Modern-day lyric writers like famous rapper Jay-Z or British alternative indie pop rocker Morrissey are known for their lyrics and ability to string together words and set it to music. A lyricist can also be considered a wordsmith who writes the words to an original piece of music, adds words to already existing music or pens the words for an a cappella piece....
A food truck is a great way to get started in the restaurant business. It is a pretty low investment, compared to opening a brand new restaurant, and offers plenty of other perks such as low overhead and small payroll. Most food trucks take advantage of free advertising and marketing through social media sites such as Facebook, Twitter, and even Pinterest. Food Trucks Are More Than Sandwiches When choosing a food truck theme, you should be creative in what type of food you want to offer customers that will keep them coming back....
It’s a balmy July weekend. The cicadas are buzzing in the trees as you flip hamburgers on the grill for a Saturday afternoon cookout. The kids are splashing and laughing in the pool, trying to keep cool in the 92-degree heat. Suddenly the air is still. The cicadas fall silent. A moment later the ground beneath you starts to rumble and shake. The kids stop their playing as they notice the water in the pool getting choppy....
There’s an old musician’s joke:“What’s the difference between a fiddle and a violin?““You don’t spill beer on a violin!“Now, the real answer is slightly more complicated, but that joke just about sums it up: a violin is “fancy,” and a fiddle is “folksy.” Other than that, they’re pretty much the same thing. So what are the differences between fiddles and violins? The short answer is nothing. The long answer is a little bit more complicated....
