Backgammon True Probabilities!

Affordable Homes In California A Myth Or A Reality?

In one of the most expensive real estate markets in the United States, how do you find a home in California affordable? It is simple. Don?t overextend your budget. In today?s market where lay offs are occurring and real estate sales are on the downslide, make sure you choose a home you can afford. If you?re laid off or you lose your job for whatever reason, you want to ensure you can still afford your payments and hopefully have some money to spare if an unforeseeable event such as job loss occurs.

Keep in mind not to select a home that will have your mortgage payments exhausting all of your resources in cause of emergencies. Most financial advisors recommend you have at least six months salary in savings in case of emergencies. If you saddle your budget with a huge payment, it might not be possible to do accrue such a savings. So can you afford a home in California? Sure, as long as you know your limits, budget accordingly, and don?t over extend yourself. However, chances are that if you are home shopping in California, you?re employed there as well. Congratulations! You?ve joined one of the top paid states for median income. So with higher salaries, a higher-priced home is more affordable to you. With most of California?s residents purchasing homes using up to 50 percent of their income, it?s better to be safe than sorry. Always keep a level head with thinking of how much you make and how much you can afford for you and your family.

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History of Cars Types of Cars

Baby, can I drive your car?

A car or automobile, from the Greek auto- (?on its own?) and Latin mobile (?moving?), is a vehicle that has evolved from the carriage and the bike to a road vehicle that can independently move. Usually it is described as a vehicle with four wheels that can be used to transport one to seven people.

The history of the automobile

Carl Benz was the first one to build a car, which had three wheels, powered by a gasoline driven engine in 1885. He was granted a patent in 1886 for that automobile. Of course, he wasn?t the only one trying to build cars. Several others succeeded in making motorized vehicles, like the first motorbike by Gottlieb Daimler and Wilhelm Maybach in 1885. Benz is credited with the invention of the modern car, as we know it.

Types of cars

When choosing a car, it is important to choose one that fits your needs. The most common types of cars are: 4-doors sedans, 2-door coupes, station wagons, SUV?s, convertibles or sports cars.

4-Door Sedans

A 4-door sedan is a perfect choice for most people looking for a new car. It offers security because of the enclosed trunk and the rear-seat passengers have an easy entry because of the rear doors. You can find them in a range from compact models to large and luxury sedans. Four-door sedans are more comfortable than other types.

2-Door Coupes

If you don?t have any kids or are single, you may be attracted to a two-door coupe. The rear seats aren?t that easy to access, because you have to use the front doors. Many types of these cars have a hatchback instead of a trunk. That allows you to carry large items for a short distance.

Station Wagons

Are you the type of family that likes to pack your things and go to the beach? Then you should check out the station wagon. Station wagons offer a lot of stability, a good gas mileage and an affordable insurance rate. Some of the types of station wagons have all-wheel drive and of course they give you lots of space. Ideal for a family pick-nick on a Sunday afternoon or taking a small trip to the mountains with the kids.

SUV?s

SUV?s or sport utility vehicles are taking a big part of the market today. They are often used as a big family car, but are firstly intended to ride on rough grounds. They are not as easy to drive as a regular car or a station wagon and the insurance rates for SUV?s are definitely higher than for any other car. If you are considering of buying an SUV, be sure to take a look at the station wagons too.

Convertibles

Most convertibles have only two seats, superior handling and high-performance engines. Some of the manufacturers offer ?regular? convertibles with four seats. Convertibles are great if you?re living in a place where the weather is great all the time. It?s useless to buy a convertible when you never get the chance to use the convertible top.

Sports Cars

Sports cars originated in Europe as two-seat roadsters that were designed for daily travel and racing. Sports cars are considered cool and fun, but it?s not practical to use them for daily transportation.

So, before you buy that new car to impress your neighbour, friend or lover? think before you act! Find the car that fits you.

Find Cars information

Seattle Used Car

The Dirty Little Secret About The Do Not Call List

The Do Not Call List has changed the way real estate agents can and will do business forever. After all, 76% of US adults have added their name to the list. The dirty little secret...it does not matter! The Do Not Call List does not mean that you can't still get solid qualified leads. There are a lot of real estate trainers out there claiming to have the answers, a sure fire way to beat The List and the next be all, end all real estate marketing program to have people beating down your doors to do business with you. The ads for these programs usually include a lot of hype and testimonials by agents who have increased their business by 200% and then at the end hit you with the big price tag. But where are the real numbers and hard facts behind the hype? Who really knows if those programs are going to lead you to the path of success? I certainly don't. But here is what I do know.The biggest obstacle to a real estate agents next commission, and their long term success, is finding qualified leads. You know that if you could just get the leads, you could close the deals. But most agents are at a loss once they exhaust their list of family, friends and sphere of influence. And with 3 out of 4 prospects off limits, cold calling becomes more like walking a mine field than trying to drum up business. That is why the turn-over rate for new agents in real estate is over 50% per year So how do the successful 50% find qualified leads? Well for one thing they do not passively look for leads, they actively generate them. Many successful agents have turned to toll free number call capture technology to generate leads without the risk of an $11,000 fine. When you look at the numbers, it is easy to see why it works.83% Of Americans Want Recorded InformationAccording to a Gallup Poll, 83% of Americans would rather call for recorded information before speaking to a salesperson. Give the public what they want. A toll free number call capture system allows real estate agents to offer free recorded information about properties, free reports for buyers and sellers or any other information they would like to make available to their prospects. Once the potential clients call in, their name, address and phone number are captured for the agent to follow up on. Since the prospect called into the toll free number to request information, the agent is free to call them back for up to 3 months (unless the consumer requests not to be called.)32.7% Will Buy or List Within 30-60 DaysA survey of over 25,000 prospects who called for recorded information showed 32.7% of them bought or listed a property within 30-60 days after calling. An additional 42.1% acted within twelve months. I have not heard of any other form of marketing that can tout those kinds of numbers of quality leads. A toll free number call capture system generates quality, actionable leads. And the best part? They called you. Agents who have these kinds of quality leads, calling them 24/7, could care less about the Do Not Call List.74% Will Do Business With YOU.According to NAR, 74% of the people that complete a real estate transaction do so with the FIRST agent they talked to. That being the case, it is in an agent's best interest to make sure they are the first ones to reach the prospect. A call capture system makes this easy to do. Once the potential client calls in, all the information is available to the agent; name, address, phone number, and in the better systems, even what information extension they called in on. With that kind of information at their fingertips, an agent is empowered with everything that they need to get back to the consumer in a timely fashion and with confidence.Everyone in the real estate industry knows that the Do Not Call List has completely changed the way agents do business. But some have found that by using call capture technology, they can generate even more quality leads than they ever did with cold calling. The technology gives consumers what they want by allowing them to call in for free recorded information and generates quality, actionable leads that agents can follow up on quickly and with confidence. And in spite of the Do Not Call List, agents are finding it actually easier to do business using call capture. If you want to know how that is possible, just look at the numbers and then check out call capture technology for yourself.

Brandi Cummings is a leading telecommunications consultant specializing in 800 number call capture technology for real estate professionals. Learn more secrets and tips on how to make a call capture system work for you at www.realtyone800.com.

Some Suggestions For Inexpensive Baby Shower Gifts

Note that a lot of raditional baby shower gifts - like infant car seat covers and even stuffed toys - may turn out to be expensive. If you're strapped for elegant gifts to give to a special child in your life, you may do well to look up a couple of inexpensive baby shower gifts that will nonetheless remain treasured by your baby and his/her family for years to come.

First of all, it would depend on how you perceive the term inexpensive to mean. Do you mean it's something haphazardly put together, something CHEAP and unwieldy, and definitely unworthy of gracing a joyous celebration? The term inexpensive baby shower gifts doesn't mean something put together without a care. Don't just pass off a rattle you hurriedly put together in your basement using industrial glue, pebbles and plasticine (all non-kidsafe, by the way!) as a shower gift.

If you truly care for the person you're giving the gifts to - in this case, the child's parents and/or the child him or herself - you have to invest a lot of thought in the endeavor. A lot of creativity has to come in too, because you don't pay for an offering such as that - it comes from the heart. A gift from the heart is sure to be treasured for a longer time than any other material gift.

Baby showers usually come with cute and happy themes related to infancy, such as pacifiers and bibs. You can try coming up with something similarly cheery, such as a small cupcake for everyone attending the shower, with frosting made out in either the shape of milk bottles and other recognizable baby things... or else the soon-to-be-baby's initials. This is something you can definitely do in your own kitchen!

Speaking of initials, you can make a lot of other inexpensive baby shower gifts with the baby's projected name - that is, of course, if the parents have already selected a name for him/her. You can, for example, come up with a hypoallergenic matching bracelet for baby and his/her mommy or daddy, with the baby's name spelled out in the beads. Or, if you're good at crafts and sewing, you could opt to embroider a set of items, such as a set of handkerchiefs, so that they would have a fancy way of showing the baby's initials. She or he will surely appreciate it when the time comes for such things as baby shower handkerchiefs to come in handy!
About the Author

Your-Babyshower.com provides you with info on Baby shower, inexpensive baby shower gifts and much more, come take a look at http://www.your-babyshower.com/

Am I Really A StrollerMonger?David Leonhardt

By David Leonhardt

I was reading A Modern Infant Armada, a humor column in Maclean's Magazine written by a fellow humor columnist. Writing about it now is a bit like a painter painting another painter or a singer singing about another singer (but it not like a cook cooking another cook.).

David Russell (yes, another humor columnist named David) laughs at his neighbor for parking both cars in the driveway to make room in the garage for four strollers for just one child. I laughed with him. Four strollers for just one baby is ridiculous, right?

However, David Russell becomes a parent himself, a condition that afflicts many unsuspecting homo sapiens, and he concludes that a call to his neighbor is warranted: I need to see if he can help me get a fleet rate.

Traitor! I cried out. Stroller monger!

Who's a traitor? my wife asked as she walked in the room. And just what is a stroller monger.

I resisted the obvious answer that a stroller monger is somebody who mongs strollers. David Russell. He says that one stroller is enough for any child, but then he decides to buy an entire fleet.

Say, we could have saved a bundle if we had applied for a fleet rate, my wife mused.

What? We don't have four strollers.

My wife smiled. It was a sweet smile you could just fall in love with...if you did not know that it meant, Oh yes we do!

We do not.

My wife took out her counting fingers. First there is the car seat, she said, pressing down the first finger. We snap it into the stroller base whenever we go anywhere.

OK, that's one.

Then there is the SUV, she said, pressing down on a second finger. The SUV is a full sized stroller. We bought it when we were still squeezing it on a downtown apartment. With no storage space, it stood in the entrance area, blocking our path to the kitchen and any hope of escaping if the place caught fire. The SUV is the Hummer of strollers.

OK, that is a stroller, I will grant you. But that's just two.

We also have the fold-up stroller, my wife said, pressing down a third finger.

But she's not even using it yet.

She will soon and we have it now, my wife pointed out. Then there is the old fold-up stroller we kept as a backup. That makes four.

You can't count duplicates. That's double counting.

It takes double the space, my wife insisted. We have four strollers.

I stared in silence. Slowly it sunk in. Yes, there were two Davids who were humor columnists, but there were also two Davids who were stroller-mongers.

Uh-oh. My wife was smiling again. She was watched for just the right moment to strike. Our baby has more seats in this house than anybody else has.

That's ridiculous. No sooner had the words left my mouth than I remembered the boomerang rule. Words like ridiculous, ludicrous, silly, stupid and big mouth usually apply only to the person who speaks them.

My wife rhymed off our seats, Three on the couch, two chairs in the living room, six in the kitchen, one in the bathroom and one at each of our desks. Plus the three red chairs Little Lady has in the living room. That makes 17.

Ha! I knew it couldn't be true.

Then came that deadly sweet smile again, the smile that said, Take my hand while I lead you around the house to see why you should think first and shout 'Aha!' later.

In the kitchen stood the high chair and the sit-in play saucer. In her office sat the rocking chair that never rocked and the bouncy chair that never bounced. There was the swing seat, and there were two cushion seats for sitting upright on the floor. She opened the door to the enclosed porch, and there were the four strollers and the car seat she would soon be using.

That makes 12, my wife tallied. We each have fewer than six.

I thought really hard. Aha! I said again, proudly pointing out that this time I had thought first and shouted 'Aha!' later.. We have three chairs on the balcony, and six on the patio. There are also six folding chairs for the fire pit.

Desperate times call for desperate measures, and there was no reason to forget all the outdoors furniture at a time like this. Unfortunately, there was no reason to forget arithmetic, either. Our baby still had the most seats in the house and outside the house, too.

Uh, do toilet seats count?

My wife smiled her sweet smile again, a smile that could only mean, So, stroller monger, what do you have to say for yourself now?

I knew that another humor columnist named David had just been labeled a traitor. Meekly, I mumbled. Lawn tractor seat?
By David Leonhardt

I was reading A Modern Infant Armada, a humor column in Maclean's Magazine written by a fellow humor columnist. Writing about it now is a bit like a painter painting another painter or a singer singing about another singer (but it not like a cook cooking another cook.).

David Russell (yes, another humor columnist named David) laughs at his neighbor for parking both cars in the driveway to make room in the garage for four strollers for just one child. I laughed with him. Four strollers for just one baby is ridiculous, right?

However, David Russell becomes a parent himself, a condition that afflicts many unsuspecting homo sapiens, and he concludes that a call to his neighbor is warranted: I need to see if he can help me get a fleet rate.

Traitor! I cried out. Stroller monger!

Who's a traitor? my wife asked as she walked in the room. And just what is a stroller monger.

I resisted the obvious answer that a stroller monger is somebody who mongs strollers. David Russell. He says that one stroller is enough for any child, but then he decides to buy an entire fleet.

Say, we could have saved a bundle if we had applied for a fleet rate, my wife mused.

What? We don't have four strollers.

My wife smiled. It was a sweet smile you could just fall in love with...if you did not know that it meant, Oh yes we do!

We do not.

My wife took out her counting fingers. First there is the car seat, she said, pressing down the first finger. We snap it into the stroller base whenever we go anywhere.

OK, that's one.

Then there is the SUV, she said, pressing down on a second finger. The SUV is a full sized stroller. We bought it when we were still squeezing it on a downtown apartment. With no storage space, it stood in the entrance area, blocking our path to the kitchen and any hope of escaping if the place caught fire. The SUV is the Hummer of strollers.

OK, that is a stroller, I will grant you. But that's just two.

We also have the fold-up stroller, my wife said, pressing down a third finger.

But she's not even using it yet.

She will soon and we have it now, my wife pointed out. Then there is the old fold-up stroller we kept as a backup. That makes four.

You can't count duplicates. That's double counting.

It takes double the space, my wife insisted. We have four strollers.

I stared in silence. Slowly it sunk in. Yes, there were two Davids who were humor columnists, but there were also two Davids who were stroller-mongers.

Uh-oh. My wife was smiling again. She was watched for just the right moment to strike. Our baby has more seats in this house than anybody else has.

That's ridiculous. No sooner had the words left my mouth than I remembered the boomerang rule. Words like ridiculous, ludicrous, silly, stupid and big mouth usually apply only to the person who speaks them.

My wife rhymed off our seats, Three on the couch, two chairs in the living room, six in the kitchen, one in the bathroom and one at each of our desks. Plus the three red chairs Little Lady has in the living room. That makes 17.

Ha! I knew it couldn't be true.

Then came that deadly sweet smile again, the smile that said, Take my hand while I lead you around the house to see why you should think first and shout 'Aha!' later.

In the kitchen stood the high chair and the sit-in play saucer. In her office sat the rocking chair that never rocked and the bouncy chair that never bounced. There was the swing seat, and there were two cushion seats for sitting upright on the floor. She opened the door to the enclosed porch, and there were the four strollers and the car seat she would soon be using.

That makes 12, my wife tallied. We each have fewer than six.

I thought really hard. Aha! I said again, proudly pointing out that this time I had thought first and shouted 'Aha!' later.. We have three chairs on the balcony, and six on the patio. There are also six folding chairs for the fire pit.

Desperate times call for desperate measures, and there was no reason to forget all the outdoors furniture at a time like this. Unfortunately, there was no reason to forget arithmetic, either. Our baby still had the most seats in the house and outside the house, too.

Uh, do toilet seats count?

My wife smiled her sweet smile again, a smile that could only mean, So, stroller monger, what do you have to say for yourself now?

I knew that another humor columnist named David had just been labeled a traitor. Meekly, I mumbled. Lawn tractor seat?

ABOUT THE AUTHOR
David Leonhardt publishes The Happy Guy humor column:
http://www.thehappyguy.com/positive-thinking-free-ezine.html
Read his humor articles:
http://www.thehappyguy.com/humor-articles.html
Visit his home page:
http://www.thehappyguy.com
David is owner of The Liquid Vitamin Supplements Store:
http://www.vitamin-supplements-store.net

Booking An Alicante Car Rental

An Alicante car rental is the most convenient way to travel around the Costa Blanca. Nine rental companies operate at the Alicante airport: Altesa, Aruiga, Avis, Centauro, Europa, Euopcar, Hertz, Record and Solmar. Compare deals and availability with several different companies to get the best rate.

The companies are located just outside the arrival area. They are grouped together and are easy to find when you arrive at the airport. Spend some time getting the feel of the car in the airport before you venture out onto the main roads.

Booking an Alicante Car Rental

Book your car hire before you leave home to be sure you get the best deal on the car you want. Consider reserving a vehicle around the time you book your flight. The summer is the busy season on the Costa Blanca and rentals at this time tend to fill up fast. Also, the earlier you start looking, the better deal you are likely to find.

You can reserve your vehicle directly with the company, through a travel agent or on the internet. In some cases, travel agents offer deals with vacation packages. These packages can include flights, hotel and car rental. Compare the overall cost of packages with the cost of reserving each part of your trip separately.

The internet is a great resource for finding a car rental. In many cases, better deals can be found online. Finding the best price will require you to spend some time researching and comparing deals through each company. Some websites allow you to compare rental companies to find the best price.

Consider where you will pick up and drop off your rental. In many cases, there isn?t a big difference in cost between renting at the airport or in cities, such as Benidorm or Torrevieja. Check the cost of airport rentals or in town rentals. In some cases, it is cheaper to rent in town. In this case, most companies will provide transportation to and from the airport.

Alicante Car Rental Extras

There are certain extras that you may be interested in having with your Alicante car hire. Some may be included in the package, but many are available for an additional charge. Become familiar with the typical extras to get what you want in your rental.

Additional drivers on the car may cost extra. If you won?t be the only person driving the vehicle, ask about this. You may have to pay more. Some companies do include one extra driver. Be sure all drivers are listed on the rental agreement. Each driver must sign papers when the car is picked up.

Infant or child safety seats are the law in Spain. You can rent these with your car. Reserve a seat when you book the vehicle. Otherwise, they may run out of seats. Be sure the seat you reserve is appropriate for the age and weight of your child. You will pay an additional fee for this service.

Another option is to bring your car seat from home. It?s a bit more of a hassle to carry the seat with you. However, you will be sure the seat fits and is comfortable for your child, and you won?t need to pay additional fees. This may be worth the added inconvenience of carrying the seat with you on your trip.

Air conditioning may not be available in all vehicles. If you are renting a car in the summer, you will want air conditioning. It gets very hot in the Alicante area in the summer. Air in the car will make a big difference in comfort.

About the Author:

Robert Carlton published primarily for http://www.alicante-spain.com , a website on the topic of Costa Blanca . You can discover his publications on car rental in Alicante over at http://www.alicante-spain.com .

The Beauty Of Playstation 2 Games

Can you remember the first videogames that introduced the world to the joys of videogames? I'm talking about the ones that were introduced in the 80s. We had the ever-popular Pac-Man, Asteroids, and Centipeed. Those outstanding innovations were the bomb! I remember how I used to play pitfall on my Atari and it was great fun.

It is really cool that it has gotten even better now. It amazingly just keeps getting better and better. Those amazing electronics and graphics always improve. It really is an endless source for fun and relaxation. For example, check out some of the more recent playstation 2 games. Wow, what a difference from the old-school Atari. I mean, the game depths alone are amazing. It is startling to think that there are people all over the world that love playing PlayStation 2 games. Do you have it too?

Are you a big PS2 fan? When the council first came out I was blown away. The big pitch didn't only concern the playstation 2 games, but also the DVD option. PS two was actually a flexible enough to use as a DVD player. Folks loved this convenient option. Suddenly they didn't need to purchase a DVD player. You could actually watch movies with the period It was an all-in-one deal. How cool is that?

I recall the first time I headed over to my brother's house to take a look at his new PS2 and his new playstation 2 games. Being out of the video game loop since the first Nintendo, I was utterly flabbergasted at the realistic graphics and sound effects. These new playstation 2 games are just so real. It is such a quantum improvement over the classic Atari games that it isn't even funny. No more stick men. There was anything from martial arts games to sports games to spy adventures. It looked incredibly lifelike. Who wouldn't love playstation 2 games?

Now people all over the world take great pleasure in playstation 2 games. They compete against friends and strangers alike, and battle the bad guys for as long as Mom and Dad allows it. One of the great benefits of the PS2 is the versatility. Regardless if you had a PS1, you could still play the games on your PS2 as well. How many other products can you do that with? If you're on the lookout for new playstation 2 games, you can always find a huge selection at your local Best Buy and Wal-Mart stores, or simply go online where you'll find the best deals. Buying used PlayStation 2 games really add up to considerable savings. With the world at your fingertips, you will surely find that playstation 2 game you're searching for.

About the Author:

Morgan Hamilton offers expert advice and great tips regarding all aspects concerning games. Get the information you are seeking now by visiting http://www.xtraordinarysite.com/games/games/the-beauty-of-playstation-2-games.html

How to Set Up a Backgammon Board

ATTRACTING WHAT YOU WANT (Part 3 of 4) Time Vs Effort

ATTRACTING SUCCESS (Part Three) (How you can attract personal & professional prosperity)

Time Vs Effort

Let me start this penultimate part of your journey by saying the following??Most people are under the illusion that the amount of time you have lived with a problem has something to do with the effort and time that is required to change or remove a given problem.? This has nothing to do with the law of attraction, it is an ?idea? you and others have grown up with but has no BASIS IN REALITY.

With such phrases as ?No pain, no gain? or ?Up hill struggle? they are both metaphors for people whose underlying focused and predominate thought is one of struggle. As we have said before, if it is a struggle you want then ?Your wish is my command?

I have been a life-coach and hypnotherapist and studied NLP for over 12 years and in that time I have asked smokers, phobia sufferers and people with eating disorders the same question. ?Do you think the perceived severity of your problem has anything to do with the amount of time and effort it takes to remove it??

Not surprisingly some of the clever ones click almost immediately and smile. Many unfortunately answer with a simple yes and go on to inform me of all the negative things in their life. This gives the underlying emotional fuel the frequency of the predominate thought, in this case a continued struggle will manifest.

Smokers are a great example because if I take the 80 per day man, smoking for 30 years he will have an imagined fear so large it takes almost an hour to turn it around. Most of what we worry about does not exist and of those things that should get our attention we ignore (thus causing more problems).

It is a simple matter to get your head around the fact that ?Your present circumstances reflect your underlying present feelings.? As I have stated previously, the law of attraction always works in the same way. The mistake many people make is we tend to define ourselves by the current state of our lives. If you do this then by all universal laws you are dooming yourself to repeat those past thinking patterns.

You have the power at any given moment to say to yourself; ?That was the old me, the new me thinks this way.? Believe me when I say the universe will hear what you have got to think and will reply according to your predominate beliefs.

?Where you are in life is not WHO you are.?

Turn that thought around

Here is a wonderful idea for you to run on a weekly basis and it will become fun. In part two I suggested a ?Creation-day out? once a month. This idea can be used in conjunction with that idea?

It does not matter if its work colleagues, partners, children, relatives or friends it works just the same. Go get yourself a little notebook a small one that will fit into your pocket or bag. Find somewhere quiet and have a meeting in the privacy of your own mind with yourself.

You are going to make a list of all the people you know, people that you spend time with even if you don?t really like spending time with them. This is NOT a list of people you like this is a list of people you KNOW.

Start with home and give each person a separate page (you will need it). Now maybe people you work with then people you don?t see very often. You should now have a list of everyone who for good or bad has an influence in some way in your life. It may be that annoying brat at work, it may be your lippy teenage son, it matters not just have them on the list.

My compliments to those who have it in mind to do this and the other ideas I gave in the last two parts. What happens now is based on the law of attraction, remember your focused underlying predominate thought or feeling creates your world.

Take each person and give them space for a few moments in the privacy of you mind. They stand before you in your imagination with an open heart and mind. In this scenario you don?t ask them questions you sense their positive attributes. Remember your underlying thoughts will create what you feel so make sure they are GOOD.

Take each person and locate something about them YOU LIKE or you can APPRECIATE. It may be the softness of their voice, the dress sense they have, the love of classical/rock or jazz. Maybe you and your partner are not getting on too well at the moment. List as many POSITIVE traits or things you like about them, leave the negative sewage in the past.

Do this with even the pain-in-the-asses at work or down the local club, bar, sports centre or where ever you go. Now here is the fun part and one I particularly like. It is your goal over the next week to get everyone on that list to say ?Thank-you? to you at least once. You got it yet? Using the law of attraction and this as your goal EVERY WEEK, WEEK IN WEEK OUT in one month I would like to hear how much your WORLD HAS CHANGED. How easy is that to do and yet make changes you could not dream of (since you?re too wrapped up in negative projections). It requires no real effort, no brains and since you already know them all virtually no work. Here is a tip to fill your ?Thank-you? quota fast find something unique about them to compliment them on.

Over the next month you can secretly tick each time you get a thank you from anyone on the list. If you meet someone new, add them to the list and start ticking away. You are creating all around you what I like to call?

?AN ATTITUDE OF GRATTITUDE?

The power is in emotional content

By far the strongest element in the universal law of attraction is your emotional connection to a thought. It is the feeling part of the creative process be it a memory or a projection of what you want for the future. This is why in part two you have to go out and be in the house of your dreams, see hear, smell and feel what WILL BE SO.

The more real you can make it the stronger and louder your emotional universal pulsed frequency will be. As I have said before you do not have to know how the universe does what it does, all you have to supply is the thought with sufficient strength of belief.

As Albert Einstein once said; ?Imagination is the preview of life?s coming attractions.? May I just add it also applies to coming negative distractions if you think that way.

You must believe you deserve success?I mean really believe and to do that you have to love and respect yourself. Believe me when I say that if you play the ?Thank-you? game long enough RESPECT will be a wonderful side-effect!

You really are the solutions to your own problems.

We all understand (I hope) that we are all as much a part of nature as everything else on this planet. We may not think we deserve to be but then that?s our problem not the universes. Many people talk and play music to their plants and the results have been scientifically proven. Give the right ?food? to any living organism and it will flourish. We would not consider giving poison to our plants, pets or children yet we inject negative thoughts and feeling regularly into our own psych.

Our journey through life is simply to feel good by doing this we do good, there is no need to want or need control, you already have all the control you need. Once we all begin to understand that we have no need to control anyone or anything fear is dissolved.

The final part of my look at the law of attraction asks the most important question.

?Why is war allowed to exist??

We conclude this four-part summation with a global perspective and begin part four with the immortal words of Mother Theresa?see you there.

Jason Rife 25 years in hypnotherapy and 5 years as senior lecturer at Kings College London on advanced hypnosis for the Institute of Clinical Hypnosis. The founder and president of Art of NLP. This site is dedicated to NLP, Hypnosis smoking, weight, phobias and corporate communication on many levels. Unique to Art of NLP is EYE-Motions and Phone call NLP skills. He has worked with many top companies as a communication consultant and worked on several TV shows using HYpnosis. Currently working with companies in the UK on mass stop-smoking talks ahead of the governments July 1st smoking deadline.

An Introduction To West Virginia Real Estate

Unlike neighboring Virginia, the state of West Virginia offers far greater diversity in living arrangements. The state has one of the most perfect blends of urban and rural neighborhoods, which make it an ideal place to settle down.

The biggest deterrent to real estate development in West Virginia is the state's mountainous and rocky terrain given to it by the Appalachian Mountains. The towns are far apart and small for the want of space in the squeezed valleys. However, if it weren't for these very mountains, American history would have been written quite differently. There are many historic sites within the state that still bear the scars of the Civil War and other turbulent periods. The state is also famous for its gorges, through which run the state's rivers, making it an ideal destination for adventure water sport enthusiasts. The state plays home to many of the countries top schools and colleges and consequently offers very good professional opportunities. The state has seen greater development than most surrounding states and this has lead to the growth of modernized cities with a booming real estate market.

There are many real estate agencies that people can approach when they wish to purchase property in West Virginia. The agencies can help individuals fix budgets and find suitable localities with homes that fit the budget. At times, individuals choose to scour the counties for appropriate properties and then approach a realty agent for the determination of price. Whatever the approach, people need to be careful while choosing a real estate agent and make certain that the credentials and claims of the agency are worthwhile. The best way to ensure this is to work with nationally renowned real estate agencies. Another important thing to be remembered when purchasing property is to fix a budget before approaching the realtor. This is helpful because it helps narrow down the possibilities and allows the search for a suitable abode to proceed faster.

Virginia Real Estate provides detailed information on Virginia Real Estate, West Virginia Real Estate, Virginia Beach Real Estate, Northern Virginia Real Estate and more. Virginia Real Estate is affiliated with Williamsburg Virginia Bed And Breakfast.

Mississippi Mortgage What You Need to Know Before Buying a Home in Mississippi

Maybe you are buying your first home in Mississippi, or perhaps you are relocating to Mississippi from another state. Either way, it is important that you educate yourself on Mississippi home loans before shopping for a home and mortgage. This article explains what you will need to know before buying a home in Mississippi:

After Hurricane Katrina hit Mississippi in the summer of 2005, the entire state of Mississippi was made eligible for public assistance. However, the southern half of Mississippi incurred the majority of damage. 90% of structures in the Gulf Coast area were seriously damaged or destroyed.

The median value of a home in Mississippi is currently $71,400. Mississippi has a high rate of adjustable-rate mortgages and interest-only mortgages. Trends have turned to unconventional loan options as housing costs in Mississippi have been rising faster than incomes. Additionally, current interest rates in Mississippi are above the national average.

Mississippi does not have a mortgage tax. Additionally, Mississippi?s Fair Housing Act prohibits mortgage lending discrimination against individuals based on their race, color, religion, gender, familial status, or national origin. Currently, Mississippi does not have any anti-predatory lending laws in effect.

Jessica Elliott recommends that you visit Mortgage Lenders Plus.com for more information about Mississippi Mortgage Rates and Loans .

Mio Heart Rate Monitor Review

There?s no denying that fitness is important. For those wishing to maintain a certain level of health (including a healthy weight), staying on track with physical fitness is important. The only trouble is, it?s also very difficult. If you?ve been exercising and aren?t seeing the results you crave, consider getting yourself a Mio heart rate monitor. It will change everything about your routine.

The Mio Ultimate heart rate monitor is one of the best heart rate monitors available on the open market today. The extensive features, sleek design, and optional strapless comfort of Mio heart rate monitors make them easy to use anytime, anywhere. When you have a heart rate monitor to help you with your fitness, you have all the answers to those disturbing exercise questions. Why can?t you see results? Because you aren?t reaching your target heart rate. Let Mio help.

The Mio Ultimate comes with a chest strap so ease of use while you partake of the continuous ECG heart rate monitor. Strapless MioSensers let you use the on-demand ECG accuracy, so you can monitor your heart rate even when you aren?t exercising. But for when you are working out, Mio heart rate monitors are hard to beat. The calorie counter tells you not only how many you?re burning during a workout, but can also give you a good idea of the amount of fat you?re losing ? and that?s usually the whole reason behind a workout.

You?ll also be able to use your Mio heart rate monitor to see the percentage you?re using of your maximum heart rate, and calculates the average highest (and lowest) heart rate you experience during your workout. With results like that, you can custom-design your routine to best suit your body?s needs ? and keep yourself closer to that all-important target heart rate. It?s not about the amount of time you exercise; it?s about the quality time you?re spending. If you aren?t reaching your target heart rate, you aren?t going to get those workout results you want.

For target heart rate training, it?s hard to beat the features of the Mio Ultimate heart rate monitor. You?ll be able to see, with the touch of a button, when you were inside and outside your target heart rate zone during every workout. You?ll also be able to look at how much time you spent in and out of this target heart rate zone, so you?ll really see just how effective your workout is. These functions can be used anytime, but for physical fitness Mio suggests using the chest strap to get the best calculations.

Mio heart rate monitors offer a bevy of time options, too, because why use your monitor for fitness alone? The stylish design makes it too easy to use your Mio heart rate monitor as a 12 or 24 hour clock by wearing it on your wrist. Like most wristwatches, the Mio heart rate monitor displays the date and even lets you set an alarm (which can be beneficial during a workout, too). You?ll get a 100-hour stopwatch feature, interval timer, lap timers, lap memory, and average heart rate counter for each lap. With so many features, it?s hard not to get physically fit with a Mio heart rate monitor.

Looking for Top Brand Heart Rate Monitors at Below Retail Prices? FITZZ.COM - Personal Health & Sports Products Home Fitness Exercise Equipment Online

50 Years of Power

A carryover from 2004, the 2005 Ford Thunderbird was the last of its kind to be manufactured. The last time it rolled off the Ford Motor Company's manufacturing plants was also the time of the vehicle's fiftieth anniversary.



This 2005 Ford Thunderbird is a luxury convertible that has been available in three trims that ranges from the Deluxe package to the 50th anniversary package. It has the capacity to take in a maximum of two passengers, and sports two doors. Upon its introduction, this 2005 Ford Thunderbird model came equipped with a standard engine of 3.9 liters, V8, and 280 horsepower that could take in 18 mpg in the city, and 24 mpg on highway cruising. Also standard for this luxury convertible is a five-speed automatic transmission that has overdrive.



This last Thunderbird convertible to be produced still contains the cool and evocative styling that its descendants have bore. It also still holds its heritage of being a roadster with perennial style, loads of power, and great interior roominess and space. However, convertibles who have lived for fifty years also received changes so much so that the 2005 Ford Thunderbird sports an open-air driving, new colors for its interior and exterior, and a new aluminum trim for its doors and center stack.



As per the 2005 Ford Thunderbird's interior, this vehicle comes with air conditioning with dual-zone automatic climate controls, a power tilt/telescope leather-wrapped steering wheel that has radio controls mounted on it, a cruise control, leather upholstery on 6-way power bucket seats, power mirrors, window locks, door locks, a remote keyless entry system, AM/FM/CD with an in-dash 6-disc changer, a power convertible top, a universal garage door opener, and automatic headlights. On the outside, this luxury convertible could be owned with a power-folding soft top with a heated rear window or with a removable hardtop with trademark porthole windows.



As per safety and security, this luxury convertible has made sure that these features are not overlooked. The vehicle has front airbags, side airbags, and a combination of head-and-chest side airbags, thus making the 2005 Ford Thunderbird the first convertible manufactured by Ford to come equipped with this. Aside from that, the vehicle also has an anti-theft system, the Ford's Smart Locks system, the LATCH child seat system, a perimeter alarm that goes along with an LED indicator, and a glow-in-the-dark emergency trunk release handle.



All of Ford Thunderbird's parts and Ford car parts needs could be easily located at Auto Parts Discount. Top of the line Ford Thunderbird parts and Ford auto parts could found here that are guaranteed to fit Ford vehicles. They also match the quality and performance of Ford vehicles.



In a nutshell, the 2005 Ford Thunderbird comes with new exterior colors that include bronze and medium steel blue that has replaced merlot, vintage mint green, and light ice blue metallic. Aside from that it also sports new partial interior color packages like medium steel blue and torch red. The convertible also has a new style using aluminum trim on its doors and center stack. And lastly, the 2005 Ford Thunderbird contains seatback map pockets for owner's use.

About the Author

Joe Thompson is the owner of a successful auto body shop in Ferndale, California. This 38 year old is also a prolific writer, contributing automotive related articles to various publications.

Elegant Real Estate Locations in Paris France III: Invalides and the Eiffel Tower

By the end of the 17 th century Louis XIV realised his dream of a hospice for wounded soldiers. Upon the King?s request, one of the most renowned architects, Jules-Hardouin Mansart conceived the elegant ?H?tel des Invalides? and its beautiful church with the fabulous golden dome, which was completed in 1708. During the following years, Robert de Cotte designed and laid out the ?Esplanade des Invalides?, a symmetrical green lawn that links the church to the Seine . In the late 19 th century, this axis extended to the northern riverbank including the impressive ?belle ?poque ensemble?, the ?petit? and the ?grand palais?. The famous ?Alexandre III bridge? with its beautiful lampposts was inaugurated in 1896 by the Russian Czar Nikolai II. The French Foreign Office, the so-called ?Quai d?Orsay?, is located in a sumptuous ?second empire? palace on the east side of the ?Esplanade des Invalides?. In elegant buildings just a few steps further resides the Canadian Cultural Institute and the British Council.

The top floor apartments in ?rue Fabert? on the opposite side of the lawn are particularly interesting. They are flooded in light and offer outstanding views of the ?golden cupola?, the magic ?Alexandre III? bridge, and the elegant glass-steel construction of the two ?belle ?poque palais?. From here it is possible to see as far as ?Sacre Coeur? and ? Montmartre ?. There is no doubt that this is one of the city?s greatest real estate locations. The southern side of ?Invalides? on ?Place Vauban? is also very attractive. Inspired by ?Saint Peter?s? in Rome , the architects initially planned a two-wing colonnade opening at the entrance of the church and forming a large square. This plan was subsequently cancelled and thus the surrounding buildings are now situated very close to the church and its magnificent dome. The so-called ?Br?teuil? district nearby is residential and highly prized by its ?bourgeois? population. The remarkable ?Ecole Militaire? conceived by the architect Ange-Jacques Gabriel under the reign of Louis XV is only a ten-minute westward walk from here. It marks the final point of the ?Champs de Mars? ensemble, which also includes the Eiffel Tower , and the stretch up to the Seine . The buildings on either side of the park date back to the famous ?Haussmann period? and many of them have exquisite stone-carved fa?ades.

The top-floor apartments are prized because of their fantastic views of the Eiffel Tower and the city, whereas ground floor properties are sought after because of their private gardens, which are particularly rare in Paris .

The tree-lined lanes parallel to the park are highly appreciated as they are both quiet and green with the added advantage of being close to shops e.g., ?avenue Charles Floquet? and ?Elisee Reclus?. One of the most famous residents was Fran?ois Mitterand who lived the last years of his life (and also died) here in ?avenue Fr?d?ric Le Play?.

The attractive residential area to the east offers some truly elegant 19 th century boulevards, for example avenues ?Rapp?, ?Bourdonnais? or ?Bosquet?. Most of the sumptuous ?Haussmann? buildings have extraordinarily beautiful stone-carved fa?ades with little balconies. In some places, ?Art D?co? buildings with opulent ornate fa?ades can be seen eg, ?29, ave Rapp?, by J. Lavirotte. Many Parisians enjoy living in the residential area between ?Invalides? and ?Champs de Mars/Eiffel Tower? as it offers both attractive real estate and an excellent infrastructure including the ?rue Cler? street market, which is a real eldorado for gourmets. The charming ?gros Caillou? district appears rustic in comparison and is considered the least expensive neighbourhood within the 7 th arrondissement.

KHS is a real estate agent in Paris ?KHS Apartments Paris ? specialising in selling and renting first- class apartments in the French capital. Read also the new ? KHS Paris Real Estate Blog ?

Poland Real Estate

Poland has painstakingly been rebuilt from the ravages of Communist regime post World War II. Poland's inclusion in the European Union has had an impact on opportunities for livelihood. Better job prospects have resulted in economic boom. This in turn has affected real estate business. Individuals are turning to purchasing property for residential or commercial purposes.

After the Second World War, Poland was completely destroyed and rebuilding took years of time. Today, situation of real estate has improved as a result of its affiliation to European Union. There are a series of changes that have taken place. While Warsaw, the capital of Poland, remains the most influential and expensive city to own property, standards are not up to what they are supposed to be. Cities such as Krakow, Wroclaw, Poznan, Lodz, are now distinguished as the urban cities in Poland.

Cost of the land ranges from $1250 per square meter to almost $50000 to $200000 per square meter in urban areas of Krakow. Subsidized rules, faster loan availability at reasonable rates have pushed up values of real estate investment in Poland. Warsaw alone has several new areas like Wilanow, where more and more properties are up for sale due to easy availability of different currencies. More and more individuals are turning in to realtors and providing competition for real estate deals.

With low taxes, politically stability and expert driven economy, Poland is all set to make a new come back in the real estate market. Property prices are already up and real estate market is looking quite confident and very power driven. This may become a better and faster market for real estate markets in future. Real estate market in Poland looks all set to make a great make over with cities such as Tricity, Lodz, Poznan witnessing an economic growth due to European Union.

Future of real estate in Poland looks very bright and promising. With infrastructure doing well, and war effects being over, real estate in Poland is all positive and forward looking.

Poland provides detailed information on Poland, Poland Travels, Poland Tours, Poland Real Estate and more. Poland is affiliated with Portland Oregon Hotels.

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

How To Choose A Stroller

Buy to Let in France

What is a buy to let in France?

The buy to let scheme in France is where a property is bought and then leased to a property management company. The property management company then finds a tenant, maintains the property. In short looks after the purchaser?s interests and makes sure the property is occupied by a paying lodger.

Unlike with a leaseback, a buy to let property is not let to holiday makers and so ?downtime? is limited. Other advantages are that there is no furniture to buy, the property is let unfurnished and the terms, when compared to a leaseback, are more flexible. For example it is possible to break the contract with the management company at anytime.

How long is the lease period?
Normally there is a three year lease period. During this time, as with any property you will not have access to the residence for personal use.

What is the rate of return?
The average gross return is between 4-5% before costs on any extra guarantees. This of course can very from region to region.

When can the property be sold?
As with all property, a buy to let can be sold at any time. If there is a lodger, the chances are that full market value for the property will not be achieved.

For more information on buy to let in France, including property listings see www.myinvestmentinfrance.com My Investment in France is a fully licensed Paris based English speaking real estate agency. If you are looking for property in Paris My Investment in France will help you find it. They have a large selection of Buy to Let properties in Paris and the C?te d'Azur.

Home Organization: How to Organize a Disorganized Family Member at Home

Does your spouse keep his magazines and newspapers spread across the floors of your home? Is he constantly asking you if you've seen his keys or eyeglasses? Are you tripping over your child's toys? Is his or her disorganization driving you mad? You can stop the chaotic madness in your home. Heed this simple home organization advice to get your home or family member in order.

ASK WHY

Why do you want this family member to be more organized? Is this person's disorganization affecting you in a way that you can literally describe? For instance, perhaps you're tripping over your spouse's shoes. That's a safety hazard. Or maybe you have to drive your children to school a few days too many because they miss the school bus---because they can't find their report, clothes, lunch, etc. in a timely manner. That affects your schedule (and your gas tank!). Or maybe your husband (or wife) buys duplicate items because they forgot where they put (or that they already owned) the last one. That affects your family budget.

Those are all valid and good reasons to help a family member to be more organized around your home. And there are plenty more examples that you can add to that list. But if your reason to organize your spouse, kids, parents or even roommate is because YOU think it will help them function better in life or YOU think they'll appreciate having a more organized room (because you always do), you're just complicating your life. And home organization is about simplifying your life, not complicating it. Make sure you're helping someone to get organized at home because it helps them in some way THAT THEY WANT or because it helps you both with a shared goal that you express to them (e.g. You don't break your neck tripping over your husband's shoes in the future or you can find the shared car keys when you're ready to go to your appointment.)

NOW WHAT

In order to organize a function or task of a disorganized family member, you have to think like them. So that means you have to keep an open mind. For instance, you know your spouse or kids come in every day and automatically flip their shoes off the first moment they get. They're not doing this to annoy you. It's just them. Maybe their feet are hot! So make organization convenient for them. Put a shoe bench near the foyer. They can still immediately take their shoes off but they can put them right away there in the shoe bench. A shoe bench is cool because it's a piece of furniture that's part of your home decor. Yet you can't see the dirty shoes (You might want to throw a stick-on odor eater in the shoe compartment too.).

The same goes for items like keys, notebooks, backpacks, sunglasses, etc. Set up baskets, bins, tins, containers, etc. in convenient places where family members have a habit of laying things. It's convenient for them. Your home looks neater (and you can blend these organizational helpers into the decor). Everyone knows where these items are located when they need them because these items now have an official home (and a convenient home).

Or let's say a family member has a hobby or collection of different items they use regularly. You often find these items on the floor. You know this person well so you know they'll never replace these items neatly in closed bins and put them back on that one assigned closet shelf (like you would). That'll never work for him or her. Instead, think like that person. What that person needs is open bins or baskets (no lids) on an open vertical shelving system. That way they can see exactly what is where at a glance without dumping everything onto the floor. And they can easily (even haphazardly) throw items back into the bins. And that's because there are no lids on them---the contents are viewable at a glance--and this is an organizational system for a person who wants to use their stuff not an organized person who wants their stuff to all look pretty. See the difference.

Think like the end user to create home organizational systems for your disorganized family members. You devise or buy organizational bins, baskets and shelving systems that are pretty and neat for your home while also buying ones that are functional for the intended user of the organizational item.

THE REST OF YOUR HOME

If you have less organized family members who can't or aren't going to follow your detailed organization system, keep making it easy on them throughout your entire home. Give them something they can handle like a basket or container system. They don't have to organize and sort their toys, dirty laundry or other items. They just have to keep each set of different items in its designated container when not in use. It's up to them to dig through the stack in each container if they need something.

No alphabetizing. No categorizing the items in each container. No color coding. Just put each group of items in a different basket, bin or container. A contained stack is much neater and still more organized than having things spread around the floor or counter. If it bothers you, put a lid on it, literally. And if you still find the occasional item on the floor when you're vacuuming, just toss it in the container (don't straighten it, fold it or try to put it just so in the container---just toss it in and move on).

Try these tips with Mr. or Ms. Messy in your home and watch your home organization plan take shape quicker than you ever thought possible. And remember, you cannot transform a disorganized person into an organized person. But you can work their habits and personality into your home organization scheme with a little creative thinking and compromise (by both parties) as suggested in this home organization article.
About the Author

Karen Fritscher-Porter publishes http://www.EasyHomeOrganizing.com where you can read hundreds of free tips with home organization solutions, shop for home organization products and subscribe to two free home organization newsletters.

Toys That Last For Generations: Yes They're Still Being Made!

Today's offerings of plasticized bins and furniture aren't ones that you'll likely want to save to pass down through generations. Most of them are cheaply made and break or crack, and others fade from the sun or parts go missing, thanks to low-cost home-assembly kits. Nothing seems to be anything of long-lasting value or charm, and there isn't much that looks like it might become something your son or daughter would treasure as years pass on.

There are still keepsakes that your child may enjoy now and that will become memorabilia to store away. It's wonderful to pull out a small chair or a rocking horse that you can hand down to a new youngster when your son or daughter has children. Carefully crafted classic toys or small items of furniture make wonderful gifts for grandchildren. If your adult child decides to not have children, your son or daughter might still be touched and appreciate that you set aside a beloved item they can set on display in their homes.

Wooden toys offer long-lasting durability that withstands the banging, throwing, and chewing most toddlers will put their toys through. Most wooden toys today are carefully handcrafted for strength, as they have a reputation of being a classic favorite to maintain. Trains and trucks will provide hours of imaginative fun for boys, and when your son is grown, the vehicles can be easily integrated into a bachelor's d?cor or given to your grandson.

Young girls enjoy the creative hours they spend rearranging dollhouses, and choosing one that is beautiful yet functional is a wise decision. Dollhouses, just like wooden toys, can turn into treasures on proud display in an adult home. Not only that, dollhouses are involved in the hobby of miniature collectibles, and many adults continue their charming childhood pastime well into their senior years.

Furniture makes for wonderful items to pass down over the years. Cribs used to be treasured items to hold new babies, but with safety recommendations often changing, parents are looking for other objects that will be loved for generations. A small wooden chair or chair-and-table set can be just the thing for lasting memories. Their durability and small size are perfect for passing on to other children you care for.

Those who enjoy antiques might appreciate the nostalgic idea of the beginning of something very special. A wooden toy box, painted with a special design, may look just right in a toddler's room, and the toy box will last until the child is grown with a son of his own. A whimsical chair decorated with a flower on the seat, might be charming tucked in a corner of either a little girl's room or a grown woman's sun porch. It's heartwarming to wonder how many offspring will love child-sized furniture thanks to your thoughtful gift.

Well-crafted toys and scaled down furniture solidly built will last forever. These items will have a special place in both your heart, as well as someone else's. Taking the time to choose items for children that will hold sentimental value later on in life and that are beautiful enough to be put on display in a home isn't just an idea ? it's a thought that comes straight from the heart.

About the Author:

Find helpful and creative ideas for parents and grandparents while you shop our great selection of kids furniture and classic toys (including the ever-popular rocking horse). Visit www.TheMagicalRockingHorse.com today!

Predictions on the exciting future of Video Game Design

Video game making has come a long way since the days of programmers spending hundreds of hours writing long lines of code. And while it is not possible to accurately predict how any technology will look in the future there are some interesting trends developing in the world of video game design.

Video game design is undergoing a dramatic shift. It is transforming from a creative pursuit that has a lot of work involved to a creative pursuit where the work is handled by the computer. This is the goal and impetus of game making; to get closer to the creative process, harnessing creativity, while leaving the mundane tasks to the computer. And the computer does this so well.

There are three different realms of game making that I will adventure into. ?And I will make some exciting predictions as to where we are headed.

The Language of Computers and People

The first realm of game making advancement lies in language. And what I mean by this is that when you are designing a game you have to communicate with a computer. You have to tell it what you want to see in the game and what you want to happen in the game. This began with programmers writing out long lines of code in a programming language. This language was something that took many hundreds of hours to learn.? In effect, people had to learn the computers language.? But, as computers advanced things changed and the Graphical User Interface came into the forefront as a much better means of communication between people and computers. Now you could use your mouse and navigate on the screen to get things done without knowing any computer language at all. And this also applied to game making. Now there are applications that are almost exclusively drag and drop. You can build worlds and insert items, objects, models, and behaviors into the without doing any coding.

Okay, so what is next in the world of language and game making? It lies in the golden fleece of the computer world: ?Natural Spoken Language?. Software companies have been chasing after the goal of making computers totally hands free for a long time now. And while there are lots of voice recognitions software programs out there they don?t perform well enough yet.? But we keep moving forward and we will get there. And when we do the technology will become an integral part of game making and game design. You will be able to tell an application ?I want a castle. No, make it bigger. Good, now put stained glass windows. Now I want a character that is a big muscle bound hero. Etc. ?etc?

When voice recognition is perfected and becomes ubiquitous we will have crossed an important threshold in technology. No longer will we as people have to learn the language of computers. Computers will have learned ours.? And this will have a dramatic impact on game making.

Algorithms of Growth

Another very exciting area of development when it comes to game making is the area of self teaching and self growth. Games will be able to take small amounts of information and guidance that you provide and grow themselves in ways that you want, and also in unpredictable but rules based ways that you design. ?The computer gaming world is already making big advances in this area and some good examples of this are the Sims games where the world grows on its own but under your guidance. A game soon to be coming out that very much takes this self-growth into mind is the new game called Spawn.? As a game designer you will be able to dictate a set of rules and watch as your game grows.

Interfacing with people

The potentially most exciting aspect of game design comes in the advancements of interfaces.? As computers move toward the creation of virtual 3d worlds that are free of the monitor so will game makers become free of them. There will come a time that game makers actually see three dimensional models of their games as they make them. You will be able to reach right into the game world and move things around, stretch objects bigger, squeeze them smaller, and paint them different colors all with a stroke of your hand. This freedom will tap directly into the power of our eyes and take game making to heights never even imagined.

Game Design has come a very long way since the early days of long lines of programming code and the art will continue to develop in very exciting ways. And while it is difficult to predict which ways the technology will go it is a fact that we will continue to move in ways that will bring it closer to bringing to life your imagination and your ideas while sending into the shadows all the computer work. In effect the computer itself will become less and less obvious in the process and creativity more and more powerful.

?

Source: Free Articles from ArticlesFactory.com

ABOUT THE AUTHOR

Want to Design Video Games? The author has a free online school with lots of tutorials, lessons,and articles on his websites:

Make-Video-Games.com - The free online video game making school

?Storm The Castle.com?? ? Creative resources for making and designing video games for free

Top Five Family Fun Things To Do

Parents are constantly searching for ideas to keep their children busy, but what about finding fun things for the whole family to do and spending quality time TOGETHER.

The list of family fun things is endless, and yes, you can share fun time with your family without watching T.V., playing video games or surfing the net.

Below are some fun family night ideas that will involve every age group in your family.

1. Play a Board Game

Board games help families bond with one another and show children they can learn while having fun. Get your family excited by asking them if anyone would like to play a board game.

There are numerous board games on the market today. Some popular family games include Monopoly, Life, Sorry, Clue and Scrabble. More modern board games include Cranium, Break the Safe and Apples to Apples.

Just make sure the board game you chose is family friendly and one that your entire family will enjoy. Also, make sure the game is suitable for the age range of your children.

2. Put Together a Jigsaw Puzzle

Give your children some happy memories of the entire family sitting around and putting together a jigsaw puzzle. This activity can be both fun and challenging for every member of the family.

Colorful jigsaw puzzles range from 100 to 500 pieces, so choose the one that suits your family's age group and puzzle experience.

3. Backyard Fun

For even more fun family game ideas, the perfect place is in your backyard. Here your family will have plenty of room to run, jump and play.

Enjoy playing a game of horseshoes, badminton or volleyball together. Let each family member throw yard darts and see who hits the bull's eye first. Other fun games you and your kids will enjoy are the old-fashioned sack race and the three-legged race.

Your kids probably have never heard of these, but they will love them.

Some family game ideas to enjoy during the hot summer months are water volley ball, water balloons and splash tag. These games will be great to play while the family is enjoying the nice, cool swimming pool.

Games are so much fun and a great way for your family to interact with one another. Your children will also get a thrill out of watching you participate.

4. Rainy Day Fun

On a cold, rainy day when your family is stuck inside, put together a family scrapbook. Let each family member pick out their favorite photos of vacations and other special events.

If your family is bored in the house, go bowling or visit a museum. Take a trip to the library and pick out books for each of you read later. Go shopping and let each family member pick out a small gift for a needy person in your community.

Even better, put on your rain gear and take a stroll in the rain. Let your kids splash in the puddles. They will be amazed!!!

5. More Family Ideas - Every Minute Counts

Enjoy every minute you can with your family. If you are not in the mood for games, other ways you can spend quality time together is by flying a kite, throwing a Frisbee (TM), riding bicycles together, go on a picnic at a park or just take a walk together and talk.

Have fun and remember, the family that plays together, stays together.

Bob Pardue is the owner of Game Daddy. Have some fun and learn some awesome family game ideas by visiting http://www.game-daddy.com right now ...

By Bob Pardue

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Utah Mortgage What to Expect When Buying a Home in Utah

Maybe you are buying your first home in Utah, or perhaps you are relocating to Utah from another state. Either way, it?s important that you educate yourself on Utah home loans before shopping for a home and mortgage. This article explains what you will need to know before buying a home in Utah:

The median price of a home in Utah is $146,100. Recently, homes in Utah have been appreciating at rates below the national average. Therefore, affordability is favorable in the state of Utah. Interest rates in Utah are below the national average, and job growth rates are the third highest in the nation.

The price of homes in Utah varies widely between zip codes. For example, in Salt Lake City, Utah, the median price of a home in the summer of 2005 was $262,000; however, in Provo, Utah, the median price of a home was $236,000, and in St. George, Utah, it was $200,000.

In Utah, mortgage financing and regulation are monitored by the Mortgage Lending and Servicing Act. Lenders and brokers are not allowed to charge Utah borrowers any fees while the loan is being processed. Additionally, at loan closing, the lender must supply the borrower with any information regarding the balance of an escrow account, unpaid balance of the mortgage loan, and date and amount of all payments credited to the borrower?s account.

Utah residents qualify for both state and federal housing programs. The state of Utah offers below market interest rate loans to low or moderate income residents who purchase homes in qualified rural areas.

Jessica Elliott recommends that you visit Mortgage Lenders Plus.com for more information about Utah Mortgage Rates and Loans

Brain Injury Attorney Facts

Accidents can harm an individual momentarily or permanently or may render a person physically or mentally handicapped for the rest of his life. Out of the various kinds of injuries that can result due to an accident, brain and spinal injuries are the most dangerous. Brain injuries may cause material or vocational changes in individuals.

Brain injury may result due to serious accidents such as vehicular accidents, falls, sports injuries, or acts of violent behavior. These injuries may not, at all times be visible externally and sometimes can appear to be extremely minor. However, even in these cases, an injury to the head can be very complex and life impairing because these injuries can have an effect on the brain. A lot of adjustment and patience on part of the victims and their family members is required to handle the after effects of brain injuries.

The resultant effect of brain injuries depends on which part of the brain has been injured the most. In cases where victims have been injured due to the action or negligence of another person, a criminal case can be filed in the court with the assistance of a qualified attorney. Several attorneys particularly deal with brain injury cases. In case of severe brain injury, attorneys can fight a suit in the Supreme Court claiming compensation for the victim's medical expenses and life long handicap.

Several law firms favor to keep highly paid attorneys who handle different types of brain injury cases. Therefore, as an attorney, it might be a good move to specialize in this particular stream. The attorneys dealing with brain injury cases have to work with a team who prepare the case. The team comprises of legal specialists as well as medical specialists.

Victims or their family members can choose the right brain injury attorney by enquiring into a few details. They can start their search on the Internet by giving details of their location. This will offer them names of several local attorneys plus some sites that have an option of efer attorneys. Individuals can call or email 3-5 attorneys and enquire about the necessary details. Individuals can also find out the level of experience and competence these attorneys have by finding out how many brain injury cases they have dealt with and the kind of experts they have hired for their clients.

Brain Injury Attorneys provides detailed information on Brain Injury Attorneys, Traumatic Brain Injury Attorneys, Aquired Brain Injury Attorneys, Anoxic Brain Injury Attorneys and more. Brain Injury Attorneys is affiliated with Finding Brain Injury Lawyers.

How to Choose a Florida Vacation Rental

We have come to realize from
chatting with our guests that on of their biggest challenges is how
to choose the vacation rental villa that is right for them! This
article reflects their experience and hopefully sharing it with you
will make your choice easier...

Is a vacation rental villa right
for me?? Whether you are seeking a magical Disney World Vacation
or an active family holiday, a Florida vacation
rental villa is one of the most flexible options available to
you. Many visitors decide on a hotel or motel room which can
appear to be the cheapest option but these have several
disadvantages. As I'm sure you know if you wanted a suite of rooms in
a hotel that offered all the facilities of a vacation rental villa,
you would spend many hundreds of dollars per night! Limited space,
limited bathrooms, neighbor noise etc - we've all been there! The
convenience and space of a vacation rental villa not only make for a
much more enjoyable vacation for everyone but when things go wrong
these were an important factor for one of our guests when 3 of her 4
children became ill shortly after arriving. She was so pleased to
have chosen a vacation rental villa with the space and convenience of 5 bedrooms and 3 bathrooms as it
meant that the whole family was not wakened when some had to
get up frequently during the night!

Convenienceis probably the biggest advantage of a vacation rental - you
can come and go as you please and do what you like, when you like.
You might feel like a day by the pool on your own when the rest of
the family go out, and that's exactly what you can have - moreover,
its you by the pool and no-one else to share it with - bliss!
But its not just that. When you choose a vacation rental, you can
get your favorite snack from the refrigerator when you want it. You
can light the grill an cook up the meal you want - restaurant
food can be a bit boring, not to mention less healthy and more
expensive!

Location: This is another
important factor in choosing a vacation
rental! Its important to choose a luxury vacation rental villa
that is close to the attractions
that you will be visiting frequently. First-time visitors have little
idea of the scale of the Orlando area and the whole thing can be more
than a little daunting. Its made even more confusing by the vast
choice of vacation rentals available and the lack of clear details on
their location. We know that this has resulted in some families
traveling long distances every day to get from their chosen location
to their attraction of choice - not ideal! That's why we have clear
links to maps from our vacation rental villa details pages. We want
you to be able to plan your vacation and spend as little time as
possible in the car!

Quality: We spent some time
recently viewing and inspecting Florida vacation rentals. The
pictures on their web sites presented the villa very well in most
cases but it soon became clear that they had been taken a very long
time ago. Many of the vacation rentals we saw were very tired, showed
heavy wear and little attention to maintaining a comfortable
environment for their guests. They were certainly far form the luxury
vacation rentals they were being marketed as! These problems
showed up much more in the properties where the owners had clearly
taken little interest and were managed by property management
agencies (Large or small, and who, in turn rent them to the large
holiday companies at low rates). This is one reason why we update the
pictures of our properties each year (several times a year in fact!).
This gives our guests the confidence to know that what they see is
what they will get. Whilst booking direct with the owner does not
guarantee quality, it does give you the opportunity to ask if the
photos on the site truly represent the condition of a particular
vacation rental today.

Check in/out This is often
overlooked as one of these things that has to be done but be careful.
Check in and out is not usually at
the villa! Its normally at the management company office where
you have to wait in line with everyone else that booked through the
same company. This means that you have to drive to and find the
office from the airport. We know of offices that are over 15 miles
from the vacation
rental! OK - it doesn't sound far but after a long flight
and in unfamiliar circumstances, it can be a challenge you could do
without! Check the driving distances and times from airport to office
and from office to your villa via the management company offices. (Be
aware that if the office is in Kissimmee, it can be very busy and
take a long time especially in the early evening).

In contrast, we have an electronic
access system so our guests can drive direct to their chosen luxury
villa and let themselves in. The benefit of this system is clear -
and you have no keys to lose or hand back and you don't have the
unnecessary hassle of an office to find.

Locality: What we mean here
is the area surrounding the vacation rental. Careful examination of
the photos of some villas will show where they have been doctored to
hide any less desireable features. One of the favorites is to block
out the lower areas of screened pool enclosures to hide the fact that
there are many others very close to the villa. We do not enhance our
photos. Check carefully or ask if the pool area is overlooked.

Games rooms Some vacation
rental villas advertise a games room with all kinds of
entertainments. If this is something that you want to have in your
villa, be sure to inquire whether it is properly
air conditioned. The reason for this is that some owners have
simply locked the garage door and installed a carpet and a pool table
or foosball table to make a games room. Its fine in December but
impossible to use comfortably for most of the year.

Equipment Check whether the
equipment you need is 'included' or 'available'
and know the difference between these terms. Included usually
means that the item is 'included in the rent' for the villa. Its
important to know that 'available' usually means that the item is
available but you will be expected to pay an extra charge for it. For
example, a gas grill will cost you between $35 and $50 per week to
hire (+ sales tax). A cot, baby seat or stroller can be the same
each! That can make a significant unexpected dent in your
pocket - check unless the information is explicit!

Summary We hope that this
guide helps you make your choice of a vacation rental easier. We
think that vacation rental villas are exceptional value for money but
there are some traps which we have highlighted. Whilst we realize
that checking all these details might be a pain, we think that it
will help ensure that you have a much better vacation!

About the Author

John is a travel writer. He spends several months a year in Florida and has a breadth of experience to share!
Florida Vacation Rentals
More Florida Villas

How to Pick a Baby Car Seat

Because of our lifestyle today, it is very common for us to bring our baby to places such as the shopping mall, the hospital etc. Anywhere you bring your baby, you're likely to drive the car; thus, it is extremely important for the baby to have a good car seat for safety. However, buying a good car seat may be quite difficult, and there are many different aspects you will need to consider before making a purchase.

Where it's facing, and shape

Make sure the baby seat you're purchasing is facing the rear or can face the rear. This help prevents a lot more unhappy endings. Not only should it be facing the rear, the baby car seat should be tilted backwards a bit; thus, they're more looking relaxed when in the seat rather than sitting straight up.

After the baby is around 20 pounds are so, they will need to be moved to a car seat which faces the front. These seats are much more uptight, but there are still some models which can provide a more relaxed seat. Make sure that before moving your baby to a car seat facing the front, your baby can sit up on their own.

Light and easy to carry

Babies love to sleep! It is very common for babies to sleep in the car while in the car seat. If you were to remove them from their comfortable car seat, it would surely awaken them. Thus, look for a car seat which is also light and easy to carry, so you don't have to disturb when they're sleeping. It becomes a lot more convenient to carry your baby from the car to the house.

Brand new

Ok, so maybe we're in to recycling and reusing as so forth now; however, you don't know the history of the car seat when purchasing it. Used car seats may have damages on them that are naked to the visual eye, and would create a greater impact on your baby if anything was to happen.

Back seats

Just a reminder, always put the car seats at the back. As much as you would love to stare at your baby when the traffic light turns red, and as convenient as it is to have your baby beside you, it is dangerous for your baby to be in the passenger seat. Always put them in the back seats as the impacts are not as huge.

Real Estate Investment Trusts

Royalty trusts, in Finance, are classic flow-through investments vehicles. The trust, like a mutual fund, holds a portfolio of assets, which can be anything from producing oil and gas wells to power generating stations to interests in land. The net cash flow, i.e. the total cash flow minus revenues, is passed on to the unit-holders as distribution.

The purpose of a Real Estate Investment Trusts is to reduce or eliminate corporate income taxes. In the United States, where they are generally more widespread as investment vehicles, Real Estate Investment Trusts pay little or no federal income tax but are subject to a number of special requirements set forth in the Internal Revenue Code, one of which is the requirement to distribute annually at least 90 percent of their taxable income in the form of dividends to shareholders.

Real Estate Investment Trusts are, therefore, a special type of royalty trust. They specialize in real property, anything from office buildings to long-term care facilities. For illiquid assets like real estate, closed-end funds of this type make good sense. Open-end or ‘mutual' real estate funds are subject to new money and redemption problems, entirely absent in closed-end trusts. The first Real Estate Investment Trust was introduced in the United States in 1960. The vehicle was designed to facilitate investments in large-scale income-producing real estate by smaller investors. The US model was simple, enabling small investors to acquire equity interests in vehicles holding large-scale commercial property.

But the birth of Real Estate Investments Trusts as a mass investment vehicle can be traced directly to the liquidity crisis encountered by open-end real estate mutual funds all the way back to 1991-92, during the slowdown of real estate that characterized those years. Faced with redemption demands on the part of unit-holders, real estate mutual funds were presented with the unpalatable option of selling valuable real properties into a distressed market to raise cash. Many of them, therefore, chose to close off redemptions and converted into Real Estate Investment Trusts, since then most commonly known as REIT's. Only a few open-end real estate mutual funds continue to own real estate directly. Most now invest in shares of real estate-related companies.

The typical REIT usually distributes about 85 to 95 percent of its income (rental income from properties) to the shareholders, usually on a quarterly basis. This income gets a special tax break, because REIT's shareholders are entitled to a deduction for the pro-rata share of capital cost allowance (depreciation on the real properties). As a result, a high percentage of the distributions are normally tax-deferred. However, the amount will vary from year to year and will differ depending on the particular REIT.

As with royalty trust, the value of tax-deferred income will reduce the adjusted cost base of the shares owned. For example, if an investor purchases 1,000 units at $15.50 per unit, receives $3,000 ($3.00 per share) in aggregate tax-deferred distribution over time, and the sells the shares for $17.50 each, the capital gain will be calculated as follows:

[1,000 x ($17.50 - $15.50 + $3.00) = $5,000 before adjustments for commissions. In Canada, this gain will be subjected to capital gain treatment, so only 50 percent or $2,500 will be included in income and taxed accordingly. In fact, Canada allows preferential tax treatment to REIT's by making them RRSP-eligible and by not considering them foreign property (which would taxed at a higher rate), so long as the real estate portfolio does not contain non-Canadian property in excess of the allowable limit.

REIT's yields and the market price of units tend to be strongly influenced by interest rates movements. As rates drop, prices of REIT's rise thus causing yields to drop. On the other hand, when interest rates rise, prices of REIT's drop thus causing yields to rise.

For example, when interest rates were pushed up by both the Federal Reserve Board and the Bank of Canada all the way back in 2000, the typical REIT was yielding close to 14 percent as prices per share fell. When interest rates subsequently dropped, yields fell to less than 10 percent as demand for REIT's increased thus pushing share prices higher.

This is a very important consideration to be kept in mind when investing or otherwise trading units involving this type of trusts. If interest rates appear to be poised to rise, investors may want to defer purchases, and those who own this type of shares already may consider reducing their exposure by selling and take in some profit.

There are typically two catches with REIT's. The first is that since investors are ‘unit-holders' rather than shareholders, they are potentially jointly and severally liable together with all other unit-holders (plus the trust itself) in the eventuality of insolvency. Instead of limited liability, investors rely on the REIT's management to have property, casualty and liability insurance, prudent lending policies and other reasonable safeguards in place. Nevertheless there is always the possibility of a problem - say a catastrophic fire or a building collapse - that is not covered by insurance. This may have seemed like a very small matter prior to the attacks on the World Trade Center in 2001. Since then, however, it is something that has to be taken seriously.

The second problem with REIT's is less transparent. All real estate properties depreciate in value over time (not the land, only the buildings). Depreciation can be somewhat slowed down by earmarking at times significant amounts of money for maintenance and renewal of facilities. Since most of the REIT's income is being distributed and the capital cost allowance is being allocated to investors, investors are factually getting their own capital back over time. As such, the book value of the underlying real properties will be steadily depleting.

Obviously, if real estate markets are on the upswing the depreciation factor will not be overly important, since it will be offset by the appreciation of the underlying assets. But in essence, the point is that the long-term income stream is quite variable, certainly more variable than some managers would have investors believe.

As stated above, the inverse relationship between interest rates and prices of REIT's shares plays an important role. On average, it is safe to assume that interest rate increases are likely to be met by REIT's price declines in the Stock Exchange, because increasing rates correspond to a slowdown in the economic growth and less demand. But out of the context of the frantic buy and sell of Wall Street, even a slowdown in the market for single-family houses can actually benefit REIT's. This is so, because even though real property prices are in decline, it is still cheaper to rent than to own, especially during a period of rising interest rates. And REIT's thrive on rentals. In fact, no city is a better environment for REIT's to operate in than New York City, where some 70 percent of residents rent.

Luigi Frascati

Luigi Frascati is a Real Estate Agent based in Vancouver, British Columbia. He holds a Bachelor Degree in Economics and maintains a weblog entitled the Real Estate Chronicle where you can find the full collection of his articles on Real Estate Economics and Finance. Luigi is associated with the Sutton Group, the largest real estate organization in Canada, and is based with Sutton-Centre Realty in Burnaby, BC.

Luigi is very proud to be an EzineArticles Platinum Expert Author. Your rating at the footer of this Article is very much appreciated. Thank you.