my economics pro - Business News Articles 1803

To be justified, taxes should satisfy a few conditions:

Above all, they should encourage economic activity by providing incentives to save and to invest. Savings - transformed into investments- enhance productivity and growth of the economy as a whole.

A tax should be simple - to administer and to comply with. It should be "fair" (progressive, in professional lingo) - although no one seems to agree on what this means.

At best, it should replace other taxes, whose compliance with the above conditions is less rigorous. In this case it will, usually, lead to budget cuts and reduce the overall tax burden.

The most well known tax is the income tax. However, it fails to satisfy even one of the conditions above listed.

To start with, it is staggeringly complicated. The IRS code in the USA sprawls over more than 8,000 pages and 500 forms. This single feature makes it expensive to enforce.

Estimates are that 100 billion USD are spent annually (by both government and taxpayers) to comply with the tax, to administer it and to enforce it.

Income tax is all for consumption and against savings: it taxes income spent on consumption only once - but does so twice with income earmarked for savings (by taxing the interest on it).

Income taxes discriminate against business expenses related to the acquisition of capital assets. These cannot be deducted that same fiscal year. Rather, they have to be depreciated over an "accounting life" which is supposed to reflect the useful life of the asset. This is not the case with almost all other business expenses (labour, to name the biggest) which are deductible in full the same fiscal year expended in.

Income taxes encourage debt financing over equity financing. After all, retained earnings are taxed - while interest expenses are deductible.

We can safely say that income taxes in their current form were somewhat responsible to an increase in consumer credits and in the national debt (as manifested in the budget deficits). They also had a hand in the freefall in the saving rate in the USA (from 3.6% in the 80s to 2.1% in the 90s). And money evading the tax authorities globalised itself using means as diverse as off-shore banking and computer networking. This made taxing sophisticated, big money close to impossible.

No wonder that taxes levied on consumption rather than on income came to be regarded as an interesting alternative.

Consumption taxes are levied at the Point of Sale (POS). They are a mixed lot:

We all get in touch with Excise Taxes. These are imposed on products which are considered to be bad both for the consumer and for society. These products bring about negative externalities: smoke and lung cancer, in the case of tobacco, for instance. So, when tobacco or alcohol are thus taxed - the idea is to modify and reform our behaviour which is deemed to be damaging to society as a whole. About 7% of tax revenues in the USA come from this source - and double that in other countries.

Sales taxes have a more modest calling: to raise revenues by taxing the finished product in the retail level. Unfortunately, so many authorities have the right to impose them - that they vary greatly from one location to another. This adds to the confusion of the taxpayer (and of the retailer) and makes the tax more expensive to collect than it should have been.

Moreover, it distorts business decisions: businesses would tend to locate in places with lower sales taxes.

Sales taxes have a malignant effect on the pricing of finished goods. First, no tax credit is allowed (sales taxes paid on inputs cannot be deducted from the sales tax payable by the retailer). Secondly, the tax tends to cascade, increase the prices of goods (taxable and not, alike), affect investments in capital goods (which are not exempt). It adversely affects exports and domestic goods which compete with imports.

In short: sales taxes tend to impede growth and prevent the optimization of economic resources. Compare this with the VAT (Value Added Taxes): simple, cheap to collect, contain no implicit taxes on inputs. VAT renders the pricing structure of goods transparent. This transparency encourages economic efficiency.

VAT is used in 80 countries worldwide and in 22 out of 24 OECD countries, with the exception of the federal ones: the USA and Australia.

There are three types of VAT. They are very different from each other and the only thing common to them all is the tax base: the value added by the taxpayer.

Economic theory defines Value Added as the sum of all the wages, interest paid on capital, rents paid on property and profits. In the Addition VAT method, these four components are taxed directly. The State of Michigan in the USA uses this method since 1976. Experience shows that this method yields more predictable tax revenues and is less susceptible to business or industry cycles.

The Subtraction method, employed in Japan and a few much smaller countries, is admittedly the simplest. It taxes the difference between a taxpayer`s sales and its taxed inputs. However, it becomes very complicated when the country has a few VAT rates, because the inputs have to be separated according to the various rates.

Thus, the most widely accepted system is the Credit Invoice. Businesses become unpaid tax collectors. They are responsible to get tax receipts from their suppliers (inputs). They will be credited with the VAT amounts on the receipts that they have collected, so they have a major incentive to do so. They will periodically pay the tax authorities the difference between the VAT on their sales and the VAT on their inputs, as evidenced by the receipts that they have collected. If the difference is negative - they will receive a rebate (in certain countries, directly to their bank account).

This is a breathtakingly simple concept of tax collection, which also distributes the costs of administering the tax amongst millions of businesses. In the fiscal year (FY) 1977/8 in the UK - the tax productivity (cost per 1 dollar collected) was 2%. This means that the government paid 2 cents to collect 1 dollar. But businesses paid the remaining 10 cents.

If introduced in the USA, VAT will cost only 3 billion USD (with 30,000 tax officials employed in a separate administration). To collect 1 dollar of income tax costs 0.56% in the USA. But, to collect VAT in Norway costs 0.32%, in Belgium - 1.09% and, on average, 0.68%. In short, VAT does not cost much more than income taxes to collect.

Yet, what is true for government is not necessarily so for their subjects.

The compliance cost for a business in the USA is $49. It is $53-282 in other countries.

Small businesses suffer disproportionately more than their bigger brethren. It cost them 1.94% of VAT revenue in FY 1986/7 in the UK. Rather more than big firms (0.003%!).

Compliance costs are 40 times higher for small businesses, on average. This figure masks a larger difference in retail and basic industries (80 times more), in wholesale (60 times more) and in manufacturing and utilities (45 times more).

It was inevitable to think about exempting small business from paying VAT.

If 16 out of 24 million businesses were exempted - the costs of collecting VAT will go down by 33% - while the revenues will decline by only 3%. KPMG claims that businesses with less than $50,000 annual turnover (18 out of 24 million) exempted in the USA, revenues would have declined by 1.5%. About 70% of the tax are paid by 10% of the businesses in the UK. For 69% of the businesses there (with turnover of less than 100,000 USD annually) the costs of collection exceed 60% of the revenues. For 96% of the businesses (with less than 1 million USD a year) - the costs exceed 50%. Only in the case of 30,000 companies - are the costs less than 20%. These figures do not include compliance costs (=costs borne by businesses which comply with the tax law).

No wonder that small businesses borrow money to pay that VAT bills. Many of them - though exempt - register voluntarily, to get an endless stream of rebates. This is a major handicap for the tax system and reduces its productivity considerably. In a desperate effort to cope with this law-abiding flood, tax authorities have resorted to longer periods of reporting (instead of monthly). Some of them (in the UK, for one) allow annual VAT reports.

Part of the problem is political. There is little disagreement between economists that VAT is a tax preferable to income taxes. But this statement comes with caveats: the tax must have one rate, universally applied, without sector exemptions. This is the ideal VAT.

The world being less than ideal - and populated by politicians - VATs do not come this way. They contain many rates and exemptions for categories of goods and services.

This mutilated version is called the differentiated VAT.

An ideal VAT is economically neutral - though not equitable. This means that the tax does not affect economic decisions in ways that it shouldn`t. On the other hand, its burden is not equally distributed between the haves and have nots.

VAT taxes value added in each stage of the production process. It does so by levying a tax on goods and services - but what is really taxed are the means of production, labour and capital. Ultimately, shareholders of the taxpaying businesses pay the price - but most of them try to move it on to the consumer, which is where the inequity begins. A rich consumer will pay the same tax as his poorer counterpart - but the tax will constitute a smaller part of his income. This is the best definition yet found for regressivity.

On the face of it - and for a very long time - VAT served as a prime example of regressive, unfair taxation.

For a very long time, that is until the development and propagation of the Life Cycle Theories. The main idea in all these theories was that consumption was not based on annual, current income only. Rather, it took into consideration future flows of income (income expectations). People tended to be constant in their level of spending (in different periods in their lives) - even as their annual income vacillated. With the exception of millionaires and billionaires, people spent most of their income in their lifetime.

VAT was, therefore, a just and equal tax. If income equalled consumption in the long run, VAT was a form of income tax, levied incrementally, with every purchase. It reflected a taxpayer`s ability to pay (=to consume). It was a wealth tax. As such, it necessitated the reduction in other taxes. Taxing money spent on consumption was taxing money already taxed once (as income). This was classic double taxation - a situation which had to be remedied.

But, in any case, VAT was a proportional tax when related to a lifetime`s income - rather than a regressive tax when compared to annual income. Because consumption was a parameter more stable than income - VAT made for a more stable and predictable tax.

Still, old convictions die hard. To appease social lobbies everywhere, politicians came up with solutions which were unanimously rejected by economists.

The most prevalent was exempting a basket of "poor people`s goods" from VAT.

This gave rise to a series of intricate questions:

If food, for instance, was exempted (and it always is) - was this not a subsidy given to rich people as well? Don`t rich people eat?

Moreover, who will decide what is or isn`t food? Is caviar food? What about health food? It was obviously going to be very hard to reach social consensus.

If tax on these products were zeroed - taxes on other products would have had to go up to maintain the same revenue. And so they did. In most countries VAT is levied on less than 45% of the GDP - and is reckoned to be twice as high as it should be.

Some sought to correct this situation by subjecting services to VAT but this proved onerous and impossible to implement in certain sectors of the economy (banking and insurance, to name two).

Others suggested to dedicate VAT generated revenues to progressivity enhancing programs. But this would have entailed the imposition of additional taxes to cover the shortfall.

It is universally thought, that the best method to "compensate" the poor for their regressive plight is to directly transfer money to them from the budget or to give them vouchers (or tax credits) which they can use to get discounts in education, medical treatment, etc. These measures will, at least, not distort economic decisions. And we, the less lucky taxpayers, will know how much we are paying for - and to whom.

This is one of the budgetary items which increase with the introduction of VAT. Research shows that there is a strong correlation between the introduction of VAT and growth in government spending. Admittedly, it is difficult to tell which led to what. Still, certain groups in the population feel that it is their natural right to be compensated for every income reducing measure - by virtue of the fact that they don`t have enough of it.

But VAT is known to have some socially desirable results, as well.

To start with, VAT is a renowned fighter of the Black Economy. This illegitimate branch of economic activity consists of three elements:

The non official sales of legal goods (produced within the tax system)
The sales of illegal goods (which never were within the tax system)
The consumption of money not declared or disclosed to the tax authorities VAT lays its heavy paws on all three activities.

VAT is self enforced. As we said, VAT offers a powerful (money) incentive not to collaborate in tax scams. Every tax receipt means money begotten from the tax authorities.

VAT is incremental. To completely evade paying VAT on a product would require the collaboration of dozens of businesses, suppliers and manufacturers. It is much more plausible to cheat the income tax authorities. VAT is levied on each and every phase of the production cycle - it is possible to avoid it in some of these phases, but never in all of them. VAT is an all-pervasive tax.

VAT is levied on consumption. It is indifferent to the source of the money used to pay for it. Thus, it is as easily applied to "black", undeclared, money - as it is to completely legal funds.

Surely, there are incentives to avoid and to evade it. If the amount of inputs in a product is very low, the VAT on the sale will be very burdensome. A business non-registered with the VAT authorities will have a sizeable price advantage over his registered competitor.

With a differential VAT system, it is easy to declare the false sale of zero-rated goods or services to linked entities or to falsify the inputs, or both. Even computers (which compare the ratio of sales to inputs) cannot detect anything suspicious in such a scheme.

Yet, these are rare occurrences, easily detectable by cross examining information derived from several databases. All in all, VAT is the ultimate, inevitable tax.

Moreover, it is virtuous. By making consumption more expensive, it would tend to divert capital into investments and savings. At least, this is what our intuition tells us.

Research begs to differ. It demonstrates the resilience of consumers, who maintain their consumption levels in the face of mounting price pressures. They even reduce savings to do so. We say that their consumption is rigid, inelastic. Also, people do not save because it "pays better" to save than to consume. They don`t save because the relative return on savings is higher on savings than on consumption. They save because they are goal oriented. They want to buy something: a car, a house, higher education for their children.

When the yield increases - they will need to save less money to get to the same target in the prescribed period of time. We could say that, to some extent, savings display negative elasticity.

Markets balance themselves through a series of intricate feedback loops and "true models" of economic activity. Take an increase in savings generated by the introduction of VAT: it is bound to be short lived. Why? because the equilibrium will be restored.

Increased savings will increase the amount of capital available and reduce the yields on this capital. A reduction in yield would, in turn, reduce the savings rate.

Moreover, narrow (differentiated, non-ideal) based VATs lead to higher rates of VAT (to generate the same revenue). This reduces the incentives to work and the amount of income available for savings.

In a very thorough research, Ken Militzer found no connection between the introduction of VAT and an increase in the rate of saving in 22 OECD countries since 1965 (VAT was first introduced in France in 1954). He also found no connection between VAT and changes in corporate (profit) and income taxes.

In Europe VAT replaced various turnover taxes so its impact on anything was fairly insignificant. It had no influence on inflation, as well. VAT apparently has two conflicting influences: it raises the general price level through a one time "price shock", on one hand. On the other hand, it contracts the economy by providing a disincentive to consume. If VAT does influence inflation - its impact will be echoed and amplified through wage indexation and the linking of transfer payments to the Consumer Price Index (CPI). In this case, maybe its effects should be sterilized from the calculations of the CPI.

But research was able to demonstrate only the potentially dangerous contracting, deflationary (stagflationary, to be exact) influences of this tax. The recommendation is surprising: the Central Bank is advised to increase the money supply to accommodate the reverberations of the introduction of this tax.

Finally, VAT is a "border adjustment" tax (under the GATT and WTO charters).

This means that VAT is rebated to the exporter and imposed on the importer.

Prima facie, this should encourage exports - and equally discourage imports.

Surprisingly, this time the intuition is right - albeit for a limited period of time.

Despite a raging debate in economic literature, it seems safe to say the following:

VAT increases the profits of exporters and producers of import substitutes.
VAT increases the investments in the trade sector.
VAT increases exports and decreases imports.
These advantages are, ultimately, partially offset by the movement of exchange rates.
If certain sectors are not taxed - investment will flow to that sector and badly affect the trade sector and the competitiveness of the country in world markets.

With its burgeoning black market, under-developed export industries, huge shortfall in tax revenues - Macedonia urgently needs VAT.

It will do well to learn from the experience of others and introduce a VAT which is as ideal as socially permissible and politically possible.

The draft law that I have seen is a copy - almost verbatim - of laws in the European Union and is riddled with exemption to various goods, services and sectors.

VAT is a good idea - but it seems to be starting on the wrong footing in Macedonia.

Cd Printing - Cd Printing
... it has become increasingly popular in today`s work place to send the information on a cd. It does not matter whether you`re sending out promotional material or end of year reports. You want to make sure that you send out the most professional image possible. cd printing your data is the best option for adding that final touch to the material you have worked so hard on. There are a variety of options for your cd. If you want the ultimate option then why not try inkjet printing that will give you full colour, photo quality printing on your disk. If colour is not necessarily an issue then why not try thermal cd printing option. Your logo or id is printing straight onto the disk so the back ground is the disk itself. Black is the main colour option but there is a limited range of other colours available. If you want to really make an impression w...
Visit Cd Printing...

Lashing Equipment - Lashing Equipment
...ns attaching, fixing or securing a load to a means of transport. It can also mean securing a load inside a container in order to prevent it from sliding or falling. Lashing is a widely used in industry today. There are different types of lashing- direct lashing, diagonal lashing and tie-down lashing. Lashing Equipment can be prefabricated lashing belts, chains, wire rope, and also ropes made of artificial or natural fibres, or a combination of both. Lashing Equipment means devices or aids for securing loads against slippage, tipping and even falling. It may comprise of chains, wires, ropes, straps or rods and is generally used in conjunction with a tensioning device for example a turnbuckle, twist lock or ratchet tensioner. Depending on the way in which the load needs to be secured, it may be referred to as cylinder lashing, cross lashing, wire-rope lashing or round-turn lash...
Visit Lashing Equipment...

Presentation Binders - Presentation Binders
... a film, playing a computer game or drinking a bottle of wine with friends. Many people like me have a passion for writing; it is a way of expressing ourselves, passing the time and using our imagination. I have never considered having any of my work published, but I have used Presentation binders for the pieces of work that I am especially proud of. Presentation binders ensure that all the pages are held together in the correct order and I can keep them in an organised fashion rather than looking at them years later and becoming confused by the plot. Also wherever I store them due to the plastic covering they would be more likely to survive any damp that might occur. Obviously if I was going to send my work to a publisher if I used Presentation binders, they would be more likely to take my work seriously and there...
Visit Presentation Binders...

Folding Trolley - Folding Trolley
...rom one location to another. This is why people have started to use tools that have been manufactured for the purpose of making such tasks more convenient and efficient. A Folding trolley helps to provide a great amount of leverage, and saves, both time and energy. This trolley can be described as a platform on wheels, which can carry heavy objects from one place to another. These trolleys can be utilized in a variety of industries that require in-house transportation of materials. They can also be used in stores, malls, and at home too. The Folding trolley can be easily put away after use, as it can be folded easily. ...
Visit Folding Trolley...

Vehicle Fire Suppression - Vehicle Fire Suppression
...stem using monoammonium phosphate base-a dry chemical agent used to control most fires. This particular system is designed for large, off-road type construction and mining equipment for example; large excavators/shovels, draglines, haul trucks, wheeled loaders and even specialty vehicles such as slab carriers, tunnel boring machines, solid waste handling equipment and even forestry vehicles. These types of equipment and vehicles have large volumes of oils and hydraulic fluids under pressure so that is fire safety is of upmost importance. The above vehicle fire suppression System is a suppression system only and is not designed or intended to extinguish all fires. That is why it is very important that alternative fire fighting equipment is available in case the system does not totally extinguish a fire ...
Visit Vehicle Fire Suppression...

Sea Freight - Sea Freight
...eed to send a shipment of goods to Spain in the shortest possible time and want a freight forwarding firm to handle the consignment on your behalf? Not sure about global freight policies and need the shipping team to take care of all the documentation on dockside? This shouldn`t be a problem because you can locate Sea Freightspecialists who work with a network of International freight forwarding partners. A highly professional company can take care of all your Sea Freightrequirements and ensure that your shipment reaches Spain in time for the deadline that is in place. People rely on freight forwarding companies when they have consignments that have to be in a certain locations overseas. Their customers can be expecting deliveries within a set timescale and they can`t be kept waiting for their goods. If they are given a deadline for orders to be delivered they`ll be fully expectin...
Visit Sea Freight...

Plant Hire Software - Plant Hire Software
...k of it at all times. If you are a site manager and are responsible for the movement of hire equipment from one site to another, I`m guessing that it can prove to be quite a balancing act most days. If you had some form of Plant hire software wouldn`t this make life a little easier as you could control the movement of the plant from the site office? A new software system is available for the construction industry and it makes hiring plant a much simpler process. Instead of keeping manual records and trying to work out what needs to be off hired you could be told this information by the software. Any plant that was due to go back to the hire company would be brought to your attention so that you don`t have to pay any additional costs. You`d be able to monitor the plant locations so that at the touch of a...
Visit Plant Hire Software...

Tape Storage - Tape Storage
...siness with the ideal answer when they want to create additional room within the office setting. Old tapes can be taken away from the company and they can be stored in secure environments far away from the building. Should their services be required in the future they can be brought back to the business where the information that is kept on them can be perused. It seems pointless having row upon row on unused tapes taking up room in your office when you can keep them in a secure tape storage location elsewhere. The space that you clear in the office can be put to greater use and the tapes can still be accessed at anytime that you like. Rest assured that your tapes will be free from dust, water damage and acts of abuse once they are placed in the holding facility. Each item is traceable from the moment it comes into the possession of the tap...
Visit Tape Storage...

Cable Display - Cable Display
...s the name suggests, it is a system of display that relies on cables. With the help of moderately tight cables, a display can be held up. cable display systems are designed to stay fixed even though they appear to be fragile. The only thing is it should not be disturbed physically or should not be setup in an area where it is likely to be disturbed....
Visit Cable Display...

Document Storage - Document Storage
... busting with old files? Folders scattered all over the floor? Rapidly running out of room for file storage and need a solution fast? Have you thought about outsourcing your document storage to specialists in this field? You can have your files and folders stored at a remote location away from your company premises. Each single document will be archived and should you need it again in the future you can request its presence. Take your old letters and places them within document storage facilities and you`ll free-up plenty of room in the office. No longer do you have to have shelving that is heaving with heavy boxes because they can simply be stored in a safe, dry and secure area deep down in a vault. The company who provides the document storage facility owns a massive site. Obsolete documents can be sent into deep storage and if you need to look at them anytime in...
Visit Document Storage...

Double Headboard - Double Headboard
...p to a third of our lives in bed, so why not have a comfortable and beautiful bed to sleep in every night? Why not have the bed you have always dreamed of? One way of doing this is to choose the right Double Headboard for your style and there are lots of headboards to choose from in an array of designs and colours.A wooden Double Headboard for instance can fit well into a modern bedroom as well as the more traditional. Wood is a classic material to use as a Double Headboard and will last you many years. These headboards can even be carved to make them unique and match your tastes. There is some fabulous bed and headboard ranges available on the web and the prices are very reasonable due to internet based stores having much lower overheads compared to many high street furnishing shops. The internet is so vast these days, which is great news for shoppers as it gives t...
Visit Double Headboard...

Designer Headboards - Designer Headboards
... items are designer headboards. Designer headboards are different from ordinary headboards because they are stylish and more emphasis is placed on looks as opposed to their usage. Designer headboards are made by different designers, but most designer headboards available in the market are made by bedding companies. Designer headboards are usually more expensive than ordinary headboards, and some designer headboards can be custom made depending on the requirements of a buyer, such as color and size....
Visit Designer Headboards...

Architectural Lighting - Architectural Lighting
... dining room and fitted new light fittings within. The next room to get a makeover was the master bedroom and again, we selected a completely different lighting style. The one thing that I learnt as part of this process was you can transform a typical home interior by changing the lighting that is within the property. Switch the lights on and they can provide a fine visual display that makes each room look warm and inviting. Of course, the commercial setting can also put special types of lighting to use and Architectural Lighting is favoured by many firms. Design teams can work wonders with the Architectural Lighting schemes and they can be used to illuminate specific features within the building. Uplighters and profile lighting can be used within an interior commercial setting to provide a pleasi...
Visit Architectural Lighting...

The Taxation People - Article03.html
... in three UK taxpayers have paid too much tax! A new `No Win No Fee` tax refund service has just been launched by Greer & Taylor LLP on a dedicated new website The Taxation People which can be found at www.thetaxationpeople.com where you can find out all the infomation need before making the decision to apply for a tax refund. The Taxation People offer a cost effective `No Win No Fee` online service, with a simple and easy to follow process they will guide every step of the way as you apply for a the refund. I would urge you to check out www.thetaxationpeople.com, where you can enlist the help of the The Taxation People who will get you the Tax Refund you are entitled to. The Taxation People are a trading name of Greer & Taylor LLP a respected and trusted accountancy service provider who is moving to provide a number of online services....
Visit The Taxation People...

Pr Surveys - Pr Surveys
... a lucky enough business to have a nationwide product or service, then you may be interested to know just what the publics opinions of your product or business are. But how do you go about learning such facts? you could internally hire many new staff members to go about on the busy high streets, with questionnaires asking people about you. But lets be honest, you don`t want the hassle of all that extra paperwork. By far the best idea is to get a company in to do your PR Surveys for you. With a professional firm you are sure to find all the right answers to your questions. No matter if you are in the business of selling gifts, or the restaurant business, PR Surveys will help you get to the bottom of people`s opinions. Increasingly these days people are hiring just such companies to gauge what the general public th...
Visit Pr Surveys...

Exhibition Contractors - Exhibition Contractors
... called Exhibition Contractors. There are many companies and individuals providing services that include all kinds of resources for an exhibition of a single item or more than one item. They can produce many ideas for one or make turn own idea into a practical reality. Some Exhibition Contractors own full-service providing companies, which have different budget packages and also provide spaces with exhibition material/service supplies to other organizers and exhibitors who do not need or want their manpower services. The studies by many researchers have shown that people utilizing services like Exhibition Contractors...
Visit Exhibition Contractors...

Presentation Skills - Presentation Skills
...ients would you be able to handle the pressure? Would you thrive in this scenario and put your presentation skills to the test, or would you much rather hide away at the back of the room? It can be a daunting proposition to get up and sell a new sales pitch in front of critical clients. They`ll be waiting to perplex you and use their specialist skills to question each detail, or fact that you provide them with. It certainly helps if you have received comprehensive sales training that includes presentation skills as one of the subject areas. Corporate training is big business these days and professional sales people need to be given skill sets that make them valuable assets to their company. Companies need to invest in the future of their sales teams and they can ensure they are equipped with all of the skills that they require by enlisting ...
Visit Presentation Skills...

A4 Presentation Binders - A4 Presentation Binders
...ng on presenting material to my colleagues that I wanted them to take seriously and believe in its credibility then I would also use A4 presentation binders . Obviously if I was going to send my work to a publisher if I used A4 presentation binders , they would be more likely to take my work seriously and therefore bother to read it. If the pages were screwed up in the post because they had nothing to protect them, then no doubt my work would simply end up in the bin! I remember that not only did our A4 presentation binders provide us with a handy tool to keep our maps folded correctly but they were also made a very handy waterproof seat as well! Unfortunately now that I am an adult living in the city the only associations with clipboards I have now are the ones being waved in my face by annoying street sales reps trying to persuade me to purchase a time share or t...
Visit A4 Presentation Binders ...

Custom Clearance - Custom Clearance
...onsignment of rugs that are being shipped in from Cairo? Do you find the whole process of Custom Clearancea bit of a muddle and struggle to understand the formalities that take place at dockside. It sounds like you could do with some assistance from a freight firm that can handle Custom Clearanceon your behalf. They often arrange sea import customs formalities for customers that are bringing full or part loads into the country. Ask them to provide you with a quote for the work involved and you`ll find they are extremely competitively priced. There`s no need to stress about Custom Clearancein the future not when experienced freight companies can make the whole process extremely simple. Ask them to handle the clearance procedures on your behalf and you`ll find that your cargo is ready for delivery in next to ...
Visit Custom Clearance...

Retaining Walls - Retaining Walls
...e building and construction industries Retaining walls are used on a frequent basis. A host of Retaining walls are used to hold back soil from a building that`s being erected. Typically the Retaining walls are made from a number of materials and pre-cast concrete is one such material that works well in this instance. For years Retaining walls have been used to keep soil and rock back and the concrete used to make the walls used to be poured in from concrete mixers. However, segmented Retaining walls are now more popular and these can be pre-fabricated through external companies and then transported onto site. Companies that specialise in making Retaining walls can transport the products around the country. The units that complete the Retaining walls can be manufactured to run over large lengths and a number of varieties are available to choose from. Currently L-block solu...
Visit Retaining Walls...

Structured Deposits - Structured Deposits
...ir time to research the latest structured deposits for their clients. What would be the point in consulting an advisor if they failed to compare and contrast the deposits that should be suitable for their clients? The majority of advisors will use all of the information that is available to them at the present time and the clever ones will source their info free of charge. Services can be found that are run by IFAs for IFAs and the great news is; they are free from any kinds of costs. Once registered on the site in question IFAs can scour for structured deposits within the marketplace. The aim of the site is to promote the financial sector making it easier to understand. People can find the latest information relating to structured deposits on the site. It`s possible to stay bang up to date with the latest financial product...
Visit Structured Deposits...

Lifting Equipment - Lifting Equipment
...nment to protect employees from the dangers of Lifting Equipment. The Regulations aim to reduce the risks to people`s health and provide safety from lifting. Generally, the government Regulations require that equipment provided for use at work conforms to the following:1:It is strong and stable enough for the particular use needed for and marked to indicate it is safe.2:positioned and installed to minimize any risks.3:used safely, i.e. Any work needed is planned, organized and performed by competent and trained people.4: All Lifting Equipment is subject to ongoing thorough examination and, where appropriate, inspection by competent and trained individuals. The following is equipment is covered by the legal Regulations: Lifting Equipment means any equipment or materials used at work for lifting or lowering load...
Visit Lifting Equipment...

Bespoke Lighting - Bespoke Lighting
...e look of an interior setting just by altering the lighting layout. Careful consideration to the lighting can bring about some quite remarkable results. Consultation with lighting experts can help to produce a beautiful interior setting that is bathed in subtle light shades. Both commercial and domestic settings can benefit greatly by having Bespoke Lighting installed. Architects and developers can work alongside lighting designers who can create a series of stunning light displays. The Bespoke Lighting can be used in communal areas and it can prove to be a feature within its own right. Contemporary light fittings can be installed in public areas where people can admire the lavish light scheme. A number of Bespoke Lighting schemes can be used to create a calming and relaxed feel within a building. Bold feature lighting can be included ...
Visit Bespoke Lighting...

Self Adhesive Stickers - Self Adhesive Stickers
...ir books, bags etc. Self Adhesive Stickers usually have glossy material on one side and are sticky on the other side. They are kept glossy to increase their life.Self Adhesive Stickers are very useful....
Visit Self Adhesive Stickers...

Restaurant Menu Printing - Restaurant Menu Printing
...into Manchester city centre the other day to do a spot of shopping and enjoy a leisurely lunch in an Italian restaurant. I love it when you first sit down at the table and peruse the menu carefully. There`s an air of anticipation about what is to follow as you look forward to the meal. I think the look and layout of the menu is important, as is the choice of food that is on offer. I reckon that restaurants put a lot of thought into their Restaurant Menu Printing and employ the services of specialists in this field. With an attractive menu available to give out to the customers they will be able to pick a number of delicious dishes at their leisure. If the menu is lacking then they might decide to take their custom elsewhere. Businesses that provide a Restaurant Menu Printing service can provide menus for all types of establishments. They can keep Italian restaurants bus...
Visit Restaurant Menu Printing...

Online Market Research - Online Market Research
...thering, recording and processing of data about marketing exercises such as advertising or public relations. With large amounts of money being spent by companies and organisations on such exercises it is becoming increasingly important for them to be able assess the effectiveness of their efforts. The resulting information can be used to improve future advertising campaigns or change the public relations techniques used by the organisation. Since the advent of the internet Online market research has become a very effective way to gather data quickly from a diverse section of the public. Carefully devised questionnaires can be placed on a web site and within minutes people will begin to respond. Often these people will be offered a small financial incentive to respond honestly to the survey. Online market research offers other benefit...
Visit Online Market Research...

Fire Suppression - Fire Suppression
...ire can be a fearful sight when it is raging out of control and it will devour anything that is in its path. The bush fires in Australia claimed numerous lives recently and over in America, California has been plagued with a series of fires in the past. It`s always sad when you hear about lives being lost due to the ravages of fire, especially if precautions could have been taken to prevent lives from being wasted. Inside buildings fire suppression systems can be installed and they can stop fires and help to prevent potential injuries. Gas fire suppression systems are particularly effective and the agent used in these systems is a mixture of Nitrogen and Argon. The gas is stored at room temperature and when it is deployed it doesn`t produce any condensation. Fires are extinguished when this type of suppression system is used because the gases in the agent deplete the oxygen that i...
Visit Fire Suppression...

Parking Permits - Parking Permits
...mpany premises. In built-up areas parking can be a problem and pricey public car parks can be rather off-putting. They might be tempted to try their luck in private car parks that have lapse parking control measures. One way to ensure that the vehicles that are parked in car park have a legitimate right to be there is by issuing their owners with Parking permits. Self cling or adhesive versions are available and they have can have corporate logos printed upon them along with spaces for serial numbers, vehicle registration numbers, space numbers and issue dates. People might be allocated a certain space in the company car park that will tally with the number that is shown on their parking permit. Personnel can hold details about workers` vehicles to ensure that parking procedures are being...
Visit Parking Permits...

Plant Management - Plant Management
... any one time there can be many items of plant on sites around the country. For some companies this can prove to be quite a headache as they try to keep on top of the location of certain items and manage the hire costs of specific machines. What these companies need is an efficient Plant Management software package that would enable them to keep up to date with all their plant equipment. An office based software package could be used to manage all types of machinery effectively. This Plant Management software package has been specifically designed with the construction industry in mind. It`s a complete solution for companies that constantly use plant and machinery on site. Once their software is installed they`ll know exactly how much they are a spending on hire costs. They can check where all of their plant i...
Visit Plant Management...

Cd Duplication - Cd Duplication
... you need tons of copies in a hurry. No need to worry. Cd duplication is now easily accessible over the net. There are some fabulous companies out there who offer you a professional, reliable service for a reasonable price. They will ensure that not only will they give you the highest quality copies of your disk ? they will even ensure your disks are protectively shrink wrapped to make sure there is no possible damage on despatch. When a company performs your Cd duplication for you they will give you a choice in the style of disks you can have ? which in turn will give you a choice in the colours of printing on your disk. These companies can also print your disks with any design you want for an extra charge to give your cd the ultimate professional look. Cd duplication can be carried out in three to five days, b...
Visit Cd Duplication...

Coffee Shop Menu Printers - Coffee Shop Menu Printers
... pretty boring when I go into coffee shops because I always tend to order the same thing. I might peruse the menu but I always order a Latte in the end. This has nothing to do with the way that the menu is laid out it`s just me preferring a certain type of coffee over others. I`m sure plenty of people are like me but there are also more adventurous types. They`ll pick up a menu and select something different every time they visit the establishment. Menus vary from one coffee shop to the other but one thing they have in common is they begin life at Coffee Shop Menu Printers. Artwork might have been sent through to the printers from the coffee shop and they will have produced top quality menus for the business in question. The look of the menus will no doubt sway certain customers into selecting a particular type of beverage. Quality counts and that`s why every menu produced by ...
Visit Coffee Shop Menu Printers...

Platform Trucks - Platform Trucks
...ance. They do not have their traditional looks any longer, but they still perform the way did years ago. These platform devices have been built with a flat base on wheels, and they have handles to push or pull them with. These basic but important features allow them to carry materials or objects from one place to another conveniently and without putting a strain on person using them. Platform trucks are normally constructed of welded steel, and they also have an anti-slip waterproof platform as well as handles with a drop safety device. These platform instruments are secure, safe and convenient for transporting material or objects....
Visit Platform Trucks...

Exhibition Stands - Exhibition Stands
...y product intended for show or for sale, needs to be exhibited. An exhibition is more effective with Exhibition stands than without them. These stands come in all kinds of varieties with different designs, sizes, shapes and styles suitable for any size, kind and style of exhibition on any scale. It is utterly important for a client to understand, recognize and explain with clarity the exhibition stand requirements. According to these, service providers or product sellers are able to deliver the best suitable Exhibition stands. Since educational systems are also becoming more and more practical, and students need to exhibit their works of arts and sciences just like any other exhibition, many companies now are designing stands and supports for such requirements also, which mostly are smaller in sizes are also cheaper in price. Day by day people are getting busier and do not find time ...
Visit Exhibition Stands...

Precast Concrete - Precast Concrete
...y of used can be found for Precast Concrete on building sites around the country. Not only can building sites put Precast Concrete to good use though, other types of settings can create suitable storage solutions when these products are brought in to help. A number of Precast Concrete products can be made through specialist companies who work with their client`s right from the start to ensure they get the concrete products they require. Certain Precast Concrete products like retaining walls are perfect for both building and agricultural settings. On building sites the Precast Concrete walls can be used to hold soil and rocks back whilst farms can use such items as storage facilities for animal feeds and other grain related materials. Brick faced Precast Concrete can make a brilliant alternative to traditional bricks and mortar works on building sites. The beauty of this type o...
Visit Precast Concrete...

Keysafes - Keysafes
...ally find a place to hide them away until they are required and perhaps a keysafe would be the ideal place. Both small and large keysafes can be purchased depending on the customer requirements. They provide plenty of protection for keys once they are stored within them. Most of the safes have combination locks or keypads on the front of them. Only the people with access codes will be able to open the safes and retrieve the set of keys that they require. Businesses or companies might have their own types of keysafes where they store certain keys to the building. Car showrooms can put the sturdy items to good use as storage facilities for all of their vehicle keys. The larger varieties of keysafes can also accommodate access cards and they can be fitted to brickwork by using heavy duty bolts. For ...
Visit Keysafes...

Sales Techniques - Sales Techniques
...ter trait that sets one person apart from another? Confidence will play a part and an ability to build an immediate bond with the potential buyer will be a huge help. Yet sales folk can`t always rely on their natural abilities. Sometimes they need to be given sales techniques that can help them to clinch a deal. Sure, your staff might have the gift of the gab but are they being provided with a full array of tools that could enhance their sales techniques in the future? Possibly not and many companies make this mistake. The problem can be addressed by providing sales staff with essential training and courses can be conducted within organisations which cover a broad spectrum of areas. Some of the techniques will be in relation to customer handling skills whilst others will focus primarily on telephone selling. Key account m...
Visit Sales Techniques...

The Taxation People - Article01.html
...ch tax! The Taxation People, are a forward thinking online accountancy service that specialise in helping people who might be eligible for a tax refund. They offer a online service, with a simple and easy to follow process that will get you the refund you are entitled to. I would urge you to check out The Taxation People, where if you have been or are currently employed The Taxation People can help you get a Tax Refund. The Taxation People are a trading name of Greer & Taylor LLP a respected and trusted accountancy service provider who offers a number of online services. Initially they are only offering the Tax Refund service that can be found at www.thetaxationpeople.com, but Greer & Taylor LLP are about to lauch a cost effective Self Assesment Service, keep an eye on www.greer-taylor.com for more in...
Visit The Taxation People...

Safe Repairs - Safe Repairs
... of this it is vitally important that it is well maintained and is always in the best possible condition. If you are having problems with your safe, and need a highly skilled engineer to perform Safe repairsbut do not know who to turn to then why not get in touch with one of the best safe locksmiths in the UK. They can help you with all aspect of Safe repairsand will guarantee that they will give you the very best service. They are also experts in electronic security for your home and have a large selection of cameras, recording equipment and alarm systems and all are at realistic budgets in store. As well as Safe repairsthey also have a wide range of safes for sale, as well as key cabinets. Whether you have a small domestic safe or a commercial under floor safe, their skilled engineers have b...
Visit Safe Repairs...

Structured Products - Structured Products
... their time to research the latest structured productsthat are on the market? Do they compare and contrast, analyse and evaluate the products that will be suitable for their clients? If they take their role seriously they will and they`ll use all of the information that is readily available to them at the present time. It`s not as if it`s hard to find structured productswithin the marketplace and IFAs should make it their business to recognise the ones that will best suit their client`s needs. A service is available online to assist IFAs and the aim of the site is to promote the sector making it easier to understand. With this in mind the site is sponsored by product providers and they are open for financial service professionals. Registration is free and no commitment is required and a wealth of useful services can be found. IFAs will find...
Visit Structured Products...

Acrylic Cubes - Acrylic Cubes
... cubes that showcase objects. Many retailers and shops can use Acrylic Cubes to display the products they sell. Acrylic Cubes are assembled using acrylic panels, and these panels are connected to each other using metal conductors. The acrylic panels are crystal clear and of high quality. They are also long lasting. Acrylic Cubes are also available in various sizes for customer specifications. We ensure that our Acrylic Cubes are durable and display an object in great style. We ensure customer satisfaction, and welcome our customers to have a look around. If you like what we have out here for you, go ahead and order your Acrylic Cubes today. ...
Visit Acrylic Cubes...