Many professionals are now choosing to attend a laser hair removal school and enter the rewarding career of becoming a hair removal specialist. If you are planning on a career in hair removal using lasers, you will need to find a school that has qualified teachers who are currently working in the field. Starting a career in laser hair treatment is exciting and very lucrative. More and more people are seeking professional help when it comes to removal of unwanted hair and if you choose to be in this industry, you are guaranteed a bright future ahead of you. This is why it is very important for you to choose the best laser hair removal school in your area.

There are several key factors that you need to know when deciding on which school to attend. One of the first things that you should check out is the course syllabus that the school offers. Ask for a copy of the syllabus of different schools that offer this course and compare them. You want to be sure the courses will teach you how to use the most advanced equipment available. Don’t neglect the importance of learning the basic of the hair removal industry so you can help educate your future clients.

Other things in the course syllabus that you should take note of including teaching of the standard procedures in the operations of laser machines, the basic principles of the laser technology and the effects that it has on our skin and body. Before and after effects that client should expect after the treatment should also be discussed. After-treatments such as precautions, side effects and others should also be included in the course syllabus. You will want to be familiar on the different treatments available for hair elimination and the advantages laser treatments have over more traditional treatments.

Other things that should also be discussed include knowledge on hair cycles, the cause of hair loss problems, the different skin types and the advantages and disadvantages of the treatment. You should also find out more about the qualifications of the trainers and instructors. At a minimum every teacher should be certified on the laser equipment that will be used for laser hair removal treatment. Teachers who also have previous experience working on the industry are preferable.

There are many factors involved in all laser procedures, and they can only be learned at a professional laser training school. You’ll need to learn about the different aspects of each procedure, what makes a client a good or bad candidate, how to set the laser settings correctly so that treatments are safe and what to do in case problems arise. Choosing the best laser hair removal school now will help eliminate the problems you will face later on.

Have you ever wondered why rolling carry on luggage shows up under all kinds of different categories at Amazon.com?  The list is almost endless.  Among others, you can find luggage under the following categories::

Apparel & Accessories, Baby, Camera & Photo, Computers, Grocery, Home & Garden, Kitchen & Housewares, Sports & Outdoors or Miscellaneous.

Exactly where you begin your search probably says something about

   1. what you seek to transport

   2. how you want to transport it

   3. how you wish to be perceived as the owner of this luggage item.

Who, for example, will be using the Diaper Bag?

There must be a reason why one person classifies it as belonging to the category ‘Clothing and Apparel’, another ‘Specialty Apparel’, and a third person deems it to be a ‘Novelty’ item.

I expect a new dad would purchase a completely different diaper bag than a new mom. Dad’s diaper bag would likely look like a hunting rucksack, whereas mom would either choose something really, really cute for baby or something very stylish, with which to make a fashion statement.

It is fair to say then that the purchase of a luggage item says something, not only about what needs to be transported, but also about the purchaser him or herself.

Price is often the first consideration. The price of an item says something about the buyer’s ability to spend – or not. If the item turns out to be the latest model of the most expensive label, the statement is one of wealth. It can also mean being trendy or up to date on the latest styles.

If, on the other hand, one purchases a less expensive bag, and the buyer adds a little fancy adornment to personalize the item, the statement is one of creativity, thrift and sensibility.

Where we begin our search also says something about our expectations.  If I look for a diaper bag in the Novelties department, a simple diaper bag just won’t do.  The same can be said for people choosing only certain brands or new arrivals.

The existence of so many knock-offs seems to suggest that we would all like to buy the best, or at least give the appearance of being able to buy the best. That’s a very human trait.

Still, have you ever wondered whether the bags we carry are a reflection of our personalities? Is your purse a bulging bag with compartments for everything plus the kitchen sink, or is your purse so small and neat that it barely holds your wallet?

Is your suitcase secured with string, because you don’t trust the zipper anymore, or do you ‘drive’ the latest, Polycarbonate Hardside Spinner?

Is your backpack stacked with the latest packing cubes, or does it look like it’s been to outer Siberia and back on a dog sled?

For some of us luggage is strictly an item we need to help us transport our stuff from point A to point B; for others it must serve that same purpose, but it also needs to make a fashion statement and act as a status symbol.

We relate to our luggage in different ways and therefore determine what it must do for us from different perspectives.

Is there a right way and a wrong way of choosing luggage? Of course not. If you can’t stand lugging the same old thing around for years on end, if you like to have something new and fresh fairly regularly, then by all means, buy something nice but reasonable. If, on the other hand, you appreciate quality above all else and become really attached to certain possessions, then do spend a little more and enjoy knowing you bought the best.

So decide what you need to transport, what will do the trick for you, and go ahead and make a purchase that suits your needs.

Creating a 3-D model takes more than just a good idea. Though it starts with the brainstorming process, the creation of a proportionate 3D model is a compilation of detailed steps, starting with a sketch-up. One the idea has been drawn out in either graph format, simple sketch drawing format, or draft depending on the project. It is then brought to the design team (often times the creative and design team are the same department) to adapt a 3D model from the initial idea.

The next step is to put the idea in digital format with the use of manual manipulation and/or advanced software. For sign and construction companies this can mean the use of programs such as auto-cad that makes it easy to calculate proportions and relativity to the surrounding objects. For creative companies like video game programmers, this means the use of 3-D modeling methods such as Polygonal, NURBS, or Spline and Patching, all of which require the placement of lines and curves over the surface area of a frame to fabricate a life-like representation of the object, creature, or person to be modeled.

Once the finished digital design has been created, it is then sent to the production area to be completed. This can mean a factory that has a way of reading the digital information and the producing the materials, a high tech piece of machinery that uses lasers or some other form of fabrication that is programmed via the specs of the information, or the same software that is used to create the model, in some instances can be hooked up to the machine, and use a mold for the final result.

Creation of a 3D Model Manually

In a world full of technology it is hard to imagine doing many of the things we do on a day to day basis without the use of the internet and software. The use of programs to assist in everyday life and the business world are crucial to the fast turn-around time demanded of most people’s lives. In the industry of 3D model creation, the use of high tech software is essential to keeping up with competition in the realms of movie makers, toy factories, and corporate businesses that require structure models, but what about manual model creation?

The art of model creation began before the use of PCs and started as a relaxing hobby. The use of clay, wood, metal and other more crude objects were the first materials used to create these models, and took skill and precision to create accurate to-scale recreations. Mathematics is a large part of manual model creation, and is still required in schools that train for model creation and similar professions.

Though it is not used as often (because of the use of high tech software) basic tools and mathematics are essential to creating accurate models, and is used as a test of the model creator’s true skills. Though technology is almost always faster and more precise, the art and skills involved in manual 3D model creation will always be revered as a true talent.

A 3D model is a representation of any three-dimensional object using computer graphics software. It can be displayed virtually as a 2D image through a process called 3D rendering or used in a 3D computer simulation, animation, or visualization.

Creating a 3D images is often a time consuming and an expensive process. Therefore, 3D modelers, animation and production studios, advertising agencies, architects, TV and movie production houses often save time and money by using already made 3D models from sites like FlatPyramid.com in their projects.

The 3D media on websites such as Flat Pyramid are created by highly skilled 3D modelers or artists from all over the world that use specialized 3D software, 3D plug-ins and other 3D applications to create a variety of 3D media in several 3D categories and multiple file formats, such as: 3d Studio Max, Maya, OBJ, Lightwave, Open Flight, Softimage XSI, and Cinema 4D.

Why Use 3D Images?

“A 3D digital image is worth a million words”

In today’s world, inventors need to be able to communicate their ideas in highly realistic digital formats to gain maximum exposure. They need to quickly and easily describe the benefits of their ideas to be able to license or commercialize it. Flat Pyramid provides a competitive service where ideas/patents/designs are digitally created in 3D model to clearly communicate the features, benefits and design of the invention or idea.Studies have shown that people are more willing to commercialize or license a product if they can see how it works digitally, when not physically available for inspection.

Key Benefits of using 3D Images

o Visual representation of your idea.

o Sell your ideas faster – visually communicate product benefits and features.

o Save time & money – 3D models cost less and are ready faster than physical prototypes.

o Share your 3D model with multiple clients at a time.

o Obtain financing – improve your chances of getting investment capital by visually communicating your idea.

o Showcase your digital prototype online – post it on flatpyramid.com to advertise your invention and potentially sell the digital prototype worldwide.

There is no doubt in it that we are living in a new world, different from its predecessor in every sense of the term and the presence of laptop has made it faster and more convenient than ever before. J. Robert Oppenheimer, worldwide celebrated American theoretical physicist and Berkeley and best known in the form of scientific director of the Manhattan Project, to develop the first nuclear weapons, made a historic statement while viewing the testing of the first Nuclear bomb. He said that the world would never be the same from then on. We can use the same statement now and definitely laptop has played a great role in changing the global scenario.

Laptops are being used extensively at the moment and by now, it has modernized the working culture of professionals to a large extent. If we do rely on reports, with the passing of each day, human dependence on laptops is increasing by leaps and bounds. Can this theory be accepted? Well, perhaps there is none who can refute the same. Truly speaking, these days, we cannot simply afford any debacle with our laptops for minutes, forget of days. Any downfall of laptop may lead to ruin in business too. Can you cope with a sluggish rate of production ever? Perhaps not.

How can we get assured then? Well, in order to get certain of steady performance of laptops, we have to have a reliable laptop repair source. This can be termed as the best way to shun any kind of tension. Well, you can come across a good amount of info in pertinent online forums. There experienced laptop users or simply veterans are found to share their know-how with others, especially newbies. This helps the newbies to get aware of any eventuality or possible occurrence of any catastrophe.

Bear in mind that a great number of companies proffering computer repair services are often found to quote astonishingly low rates for their services. These are enough to captivate any user but what do the users fail to acknowledge is that both quality and standards are compromised to a large extent. This sort of endeavor is not feasible but it’s better to get aware of the same before it is too late.

What are the other uses of laptops? Well, there are lots and these include creation of documents. The majority of these are memos, letters, and spreadsheets. Thanks to intrinsic traits of a laptop, fast typing on the screen has almost substituted usual writing and drafting methods. There is no doubt that the same renders better consistency in conjunction with speed. What’s more, documents in particular complex, for instance a number of Excel spreadsheets, would be almost impossible devoid of the computer. Are you nave of the other uses still? Due to laptops, listening to music and watching movies have both shifted to the computer. Nowadays, aside from watching both CDs and DVDs in laptops, you can take pleasure in live streaming of movies, videos, TV programs along with radio stations.

On the other hand, advancements in screen and speaker technology in conjunction with sound and video quality have increased to the highest degree. If you are a professional photographer, laptops are of great uses to you. Photography has already witnessed a change from classical form to digital over the years. Laptops are helping it to attain newer heights of success.

Brian is an investment banker in his early forties who, in graduate business school, first began to visit prostitutes, spend money on phone sex, compulsively masturbate and, finally spend as much as 5-10 hours a day looking at internet porn. When sexually acting out, he would feel that someone had turned on his brain for the first time. On the net, he would suddenly feel alive. He had energy and felt the euphoria that sexual immersion seductively provides. His mind slowed down; he didn’t need to keep moving.

Since his teens, he had masturbated nearly every night before going to sleep and sometimes once or twice during the day as well. He was shy in school and dated infrequently, partly from his feelings of inadequacy from the persistent inability to concentrate, multiple failures, disapproval from parents, teachers and peers and the consequent demoralization that contributed to low self-esteem.

Undergraduate school had been difficult for him. Complex mathematical formulations from his economics courses were tape-recorded while he fantasized about looking under the girl’s shirt who sat next to him. He was chronically late at classes, his dorm was messy and his clothes were disheveled. He seemed to live in another world. Once on the job, he loved the thrill, excitement and risk of being a trader, but when he had to sit in boardrooms to listen to his bosses talk about strategy, his “eyes glazed over” with boredom and he entered into an “erotic haze”. He would fantasize about the escort he had been with the night before and anticipated getting home after a long day to get on the chat rooms and look at pornography on the internet.

His days were the usual business of forgetting assignments and people’s names, of losing things and being chastised by bosses, as he had been by parents, for not being able to sit still or follow directions. At home, he felt empty, depressed and lonely. He was unable to focus on a book or a movie. He often felt different than others. It was as though others were given a chip at birth that allowed them to remember simple things, to process information accurately, to complete tasks in an orderly fashion, to moderate their impulses and calm their bodies and mind when they wanted to. But Brian knew he was “different” from them. His girlfriend complained that he interrupted their conversations and that he always put his needs first from; He could never finish a task that wasn’t engrossing for him. He would lose his temper over trivial things and he didn’t know why. On the internet, however, looking at a montage of erotic images, he finally felt not scattered. Moreover, he felt soothed, whole and unafraid. Like a magic elixir, he would immediately feel “not different”. He felt alert, focused and alive. However, he soon found himself in job performance because of the long nights and weekends of compulsive sexing. He went to a 12-step “S” program and learned to stay away from compulsive sex. He married and got a promotion at work. Time passed as he worked his 12-step program and settled in to marriage. However, the impulse to call an escort or make an erotic phone call never went away.

One day, after two years of abstinence, he ran across an escort in a hotel who offered him her services and he could not think of a reason to refrain. Also, he had realized that his fantasies had taken on a distinct sadomasochist flavor and he had been curious about acting them out with this woman. He had been involved in a deal at work that went wrong and he felt “less than” and somewhat ashamed. Memories of shaming and humiliating remarks about his conduct and learning skills from teachers and parents came flooding back, precipitating his masochistic sexual fantasies. His sense of self was completely destabilized. So he did what had always worked for him when he felt psychologically fragmented: he went to an escort to shore up his fragile self esteem. Once again he would miraculously feel like he could live with himself. The non-stop put downs that had taken up permanent residence in his head were quieted, at least for a short period of time. Sex took the edge off like a few martinis do for an alcoholic.

The “quick fix” however, was followed by a crash which made him feel worse than he did before he went to the escort. Knowing he had once again lost control of himself, he would feel extremely remorseful and depressed. His feelings about himself bordered on self-loathing. After the crash, he no longer felt alert, focused, or euphoric. While Brian had been able to walk away from cocaine three years ago, the sex addiction had remained entrenched in his psyche: like an athlete’s foot of the mind — it called him — incessantly– an itch to be scratched but never soothed.

It was at this point that Brian decided that if he didn’t leave the house, he would not frequent escorts, and so he re-discovered the Internet. In no time at all, Vincent was spending untold minutes, hours, days totally absorbed in the internet, using chat rooms to set up erotic encounters, and exploring the fetishistic and S&M images and enticements of the cybersex world. Porn surfing became his medium of acting out because the images were flashy, intense, and risky and he could easily go to another web page when the novelty wore off and he would start to be bored.

What happened with Brian’s recovery? He seemed to have managed to avoid compulsive sex for a period of time and to make some positive changes in his life. But when faced with the opportunity, he was easily led to return to sex addiction.

In Brian’s case, he was not able to get a handle on his sex addiction because he had not been diagnosed and treated for Adult Attention Deficit Disorder. A particular constellation of imbalanced neurotransmitters were creating physical and emotional problems for him, including an inability to regulate attention, control impulses, sleeping, and mood and energy levels. His need to self-medicate his impulsivity, restlessness and mental hyperactivity gave way to using sexually compulsive behaviors to try to fix his brain chemistry. Poor impulse control combined with a drive for high-risk, intense, novel experiences contributed to Brian’s addiction to sex.

Many sexual compulsives with ADD have had experiences like Brian’s. They struggled in school because they got bored or had a hard time paying attention. Once bored, they would stare out the window, often caught up by sexual fantasies. As adults, relationships are difficult for them. Impulses carry them from project to project, relationship to relationship, job to job. Their minds come screeching to a halt as they try to remember a friend’s name or the location of the escort they visited last night. Most feel the self-loathing of people who are working under capacity, and experience the pain and grief of living a life of lost opportunities and diminished personal potential.

Deregulation and Deprivation

Deregulation and impulsiveness are the hallmarks of ADD, as well as the hallmark of sex addiction. Unable to set boundaries on their own behavior, ADDers feel an intense need to continue forever whether it is on a work project or an involvement in a sexual enactment. One definition of compulsion may very well be “a loss of control characterized by an intense desire to continue despite adverse consequences.”

A sense of deprivation then emerges when compulsive sexualizing does not provide the gratification and satisfaction that results from having the experience of natural pleasure as it relates to intimacy with another human being. Rather than sex being a way to bring two people closer, sexual enactments for the ADDer can stem from intra-psychic conflict, from a narcissistic need for validation not received in his child’s ADD world, and as a way to medicate the physiological symptoms of brain chemistry deregulation. The result is that sex takes up a disproportionately large place in his psychic equilibrium. His very sense of self depends on his sexuality.

Deprivation is not a feeling that is comfortable for the ADD/sex addict. He is a bottomless pit of needs, always looking ahead and never feeling satisfied. The simpler pleasures of life are too mild. Risky, novel, intense and mysterious experiences such as those provided by Internet porn match his voracious appetite. Sex with a spouse seems banal. Marriages are ruined. Unfortunately, trying to feed the monster of endless needs makes the need grow larger and more insistent so the ADD/sex addict sets a vicious cycle in motion. Despite endless hours looking at cybersex, no amount is ever enough. Sex addicts/cybersex addicts are rarely sated and live daily with a sense of unsatisfied longing.

Mood and Emotion

There are problems with mood and emotion regulation and stabilization in ADD and sex addicts. ADD/sex addicts often say they live on emotional roller coasters – the need for risk and intensity in life and in sexuality is ever-present. For the ADDer, feeling states fluctuate with extreme alterations in the highs and lows over hour or even minutes. Maintaining emotions on an even keel is an intricate process involving fine adjustments by different parts of the brain and nervous system. Since setbacks throw ADDers off balance easily, they may try to adjust their instability with a sex/internet binge to balance mood and brain chemistry. The release of endorphins and dopamine from sex temporarily settles the physical, emotional and biochemical roller-coaster that many ADDers experience on a daily basis.

Distractibility

The ADD mind drifts hither and yon. It daydreams, wanders and drifts among loosely and tenuously connected thoughts, often moving to sexual fantasies that quell its restless energy. This is the famous “distractibility” of ADD. An ADDer might engage in sexual fantasies when he should be working. The radio in the ADD brain seems to have a malfunctioning scan button that won’t let him switch channels efficiently. The sex addict’s solution is to stay tuned to one channel only and it is usually sexual fantasy to which the channel is set. Once he’s in his compulsive, rigid focus, it’s hard for him to turn off the scan button to redirect. Hence, distractibility is not the only problem; ADDers can also have problems with hyper focusing, or over focusing. Once the person’s attention is captured, he can stay engaged with what he’s doing almost endlessly. Some may not be able to pay attention; ADD sexual compulsives usually can’t stop paying attention. Hours and hours go by, chores don’t get done, children and spouse are neglected, books go unread, the glory of the sound of music is muted. This type of erotic hyper attention can also take its toll in exhaustion, fatigue, and sometimes failing health.

The over- persistence of the sexual compulsive can make switching gears out of the “erotic haze” very difficult. Although this type of self-absorption makes productive/creative work and interpersonal relationships impossible, refocusing is painful. Going from one task that involves excitement, risk, mystery, intensity, soothing and escape is excruciating when taking out the garbage or paying the bills is called for.

Another factor that contributes to sexual addiction for ADDers is that many people with ADD have defective sensory filters that make them experience the world as a barrage to the senses — noises, sights and smells rush in without barriers or protection. When you live with ADD, you may be constantly bombarded with input that others may not even notice. This assault on the senses often creates feelings of intense anxiety and irritation that can trigger sexual acting out. The comfort of the “erotic haze” on the internet or the soothing experience with an escort can ameliorate these incessant barrages of sensory stimuli to the ADD brain.

Impaired Social Skills

Some ADDers have experienced the negative impact of ADD on social adjustment. Many are shy and were not particularly popular in school, especially if learning disabilities have been in the picture. Social ostracizetion has been part of the childhood of many ADDers. As adults, many ADDers have to work very hard to interact effectively in social and work situations. The development of social skills is more an art than a science because we must learn to read the ever-changing reactions of others. If deficient selective attention interferes with paying attention to social cues in order to listen and respond empathically, the ADDer may feel extremely ill at ease. How much easier to go to a chat room to enter into an eroticized communication where sexuality can be used as a surrogate for real social interactions.

Shame

Many ADD children grew up in families in which put-downs, disapproval, personal attacks and threats of abandonment were commonplace events. Punishment and frustration from teachers and taunts from peer groups added to a sense of worthlessness. As an adult, the ADD child judges himself mercilessly and often tries to be perfect in a desperate attempt to shield his shame. He feels deeply ashamed of being “different” due to ADD as well as of being a sexual compulsive – a “deviant”, if he becomes one. Chronic, relentless shame is devastating. Mired in feelings of worthlessness, defectiveness and despair, he is full of doubt about his very validity.

Shame and sex addiction are natural partners. The more intense the pain of self-hatred, the stronger the drive to find a sexual behavior that offers relief from internal pain and emptiness. For the sex addict, the answer to his inner problems lay outside himself in the “magic” of sexual desire, for or from, another. He confuses sexual desirability with self-acceptance. He is trying to fill the void that has been at least partially created by shame. He simply cannot bear feeling empty inside.

ADD temper problems or problems with rage may also stem from this chronic shame. A rageful person is desperate to keep others far enough away so they won’t see his sense of defectiveness. A shamed person can only think to defend himself from real or imagined attacks by cruelly attacking the other person. And rage works. It drives people away and so protects the person from revealing his shame. But this device of using rage to keep people away is very damaging to a person’s self-esteem. Rage breaks the connection between people and so increases the shamed person’s shame. A rage/shame spiral can result. Social isolation lends itself to engrossment in sexual fantasy as a way to ameliorate lonliness.

The person who is shame-based sees himself as deeply and permanently flawed. He “knows” he is not like other persons. He “knows” he is different. He “knows” he is so bad he is beyond repair. He “knows” he will never be able to join others in a world of productivity, balance, self-respect and pride.

Shame and Perverse Sexuality

An early-life sense of shame for being “different” and fear of abandonment can influence the sexual development of an ADD child. Parents who may have been unstable themselves and who had no knowledge of the special needs of an ADD child, may create a shame-based home environment. The messages that the ADD child who has chronic behavior problems, hyperactivity, aggressiveness and learning disabilities receives at home may include:

You are not good;
You are not good enough;
You don’t belong;
You are deficient and disappoint us.
You are not worthy of love.

Shame and sexuality become closely connected. Children shamed early in life may become sexually compulsive or develop perverse fantasies as a way to feel better about themselves. Fetishism may occur. Sadomasochistic fantasies and enactments may become paramount. Exhibitionism may be developed and acted on.

Exhibitionism can easily be a chosen perversion for the person who is shame-based. The person who is shamed, instead of hiding, calls attention to himself. He may expose himself in public, in an automobile or by standing in a window. The ADD child may have suffered from a lack of recognition of his real and valid feelings, wants and needs by parents and teaches who expected him to be other than the way he was. The exhibitionist seeks to redress this lack of recognition. He also uses his perversion as a strategy for dealing with shame by displaying what he really wants to hide – himself.

Sadomasochistic fantasies and enactments are common among shame-based people who have difficulty imagining that relationships can include mutual respect, dignity and pride. People who have grown up with shame, like many ADD people, often believe that fulfilling, exciting relationships must be shame-based. Men pay hundreds of dollars to see dominatrixes who physically humiliate them and repeatedly tell them something is wrong with them. The submissive man, fearing abandonment, tries to please the “mistress” by becoming whoever she wants him to be, no matter how humiliating or de-humanizing her demands may be. The reasoning is such: “If anyone saw the real me, they would be revolted. I must please the mistress by being a person she would be proud of.” Pleasing the dominant parental figure is a way on undoing the pain of having a parent that couldn’t be pleased. The S&M enactment thus turns trauma into triumph because the masochistic man succeeds in pleasing his dominant partner.

Self-abuse is a common result of shame. Here, the person who is deeply shamed engages in masochistic behaviors that damage him. Seeking out the services of a dominatrix who may beat, whip and verbally humiliate him is one such way of self-abuse.

The other side of the S&M coin is the desire to humiliate and administer pain to others. Shame is a threat to a person’s basic sense of being. The shamed person feels small weak, vulnerable and exposed. He may find this self-hatred to be unendurable and in order to survive psychologically, he transfers his hatred on to others, treating them with distain and contempt.

Dorothy Hayden, LCSW, is a New York-based psychotherapist who specializes in the scene, fetishes and sexual addiction. She received her M.S.W. from New York University and her psychoanalytic training at the Post Graduate Center for Mental Health. She can be reached at dhayden@nyc.rr.com

As the end of the year approaches, clergy may need to re evaluate their parsonage allowance in light of anticipated 2010 parsonage expenses. As advisors for clergy taxes we find that this is important as if you underestimate your parsonage allowance you may not be fully maximizing your tax saving.

If you are clergy and are granted a parsonage in Manhattan New York City or elsewhere, there are a few rules that you know you must follow. You should designate the following may be claims as parsonage expenses (and avoid paying federal, state and local income taxes on these amounts.

- Rent

- Principal and interest payment for home

- Insurance

- Renovation expenses

- Repairs

- Furnishings

- Appliances

- Pots and pans

- Televisions

- Stereo

- DVD

- Computers

- Linens

- Cleaning supplies

- Lawn Mower

Changes to the parsonage in New York or any other state may include changes due to increased housing costs, remodeling, replacing old appliances with new, moving to a smaller or larger home, or replacing old furniture with new furniture, replacing windows, and more. Parsonage improvements are always limited and that is why it is advised that you over estimate just a little in order to allow for enough expenses. If you underestimate the pay you will end up paying the difference out of the parsonage allowance.

To determine the amount that the minister can spend on the parsonage it depends on what changes are needed. For example, if the minister wants to move into a home, furnish it and pay for the utilities then the amount he or she can spend is determined by the actual amount it currently costs for these changes. It will also be determined by the amount that was originally given for these expenses. The fair rental value of the home in question will be used to determine the amount on utilities and furnishing. Every year these expenses go up in price and although you can save money when shopping you don’t want to pay taxes on these expenses, if you don’t have to.

As expenses change and usually the price goes up, then sometimes a change to the parsonage expenses must be re-evaluated. If you haven’t made any changes to the parsonage lately, then you may want to consider presenting a re-evaluated adjustment to the parsonage committee to see if these changes can be made to the funds. The funding increases can be voted by the committee. If they are declined then you will need to re-evaluate the expenses and try again later. If they are accepted then you can work closely with the NYS CPA to understand how to get tax relief for the next year.

Consult a tax CPA in New York or a tax accountant who is well versed in clergy taxes New York to help you evaluate the parsonage funding expenses today so you can get a better understanding on what is necessary before you take the proposal to the parsonage committee. A clergy taxes CPA can also help you get the discounts and tax breaks necessary to save even more money.

Subway is a fully franchised organization serving healthy, made to order, fast food options. The company is considered the largest restaurant chain in the world, winning various awards for their franchise opportunities.

How it all began

Subway was developed by a young Connecticut high school graduate named Fred DeLuca and a family friend of his named Dr. Peter Buck. The DeLuca and Buck family were celebrating together in July of 1965 when Fred and Peter began discussing Fred’s options after graduating school. Fred’s lifelong dream was to attended college and become a physician but he did not have the money to do so. Peter recommended Fred open up a submarine shop so he could make money and complete his dream. Peter even gave Fred a $1000 check to start up his first submarine shop. Little did they know the idea would change their lives forever.

Franchising proved growth from the beginning

Fred and Peter worked hard on their first location and began to expand throughout Connecticut. In 1968 they opened their 5th location, naming it what we all know the franchise as today, Subway. But, it wasn’t until years later, in 1974, when the two contemplated the idea of franchising out locations instead of owning them all themselves. They had set a goal of opening 32 locations within 10 years but fell short with only 16 locations being open by that time. Their attorney was the one who thought up the franchising concept as a way of developing more locations in a short period.

The franchising idea led to impressive growth and expansion with the first international Subway location opening in Bahrain, The Middle East, in 1984. Throughout the years, many famous faces have supported Subway in various marketing endeavors. But, the most famous marketing campaign came from an unknown man named Jared Fogle. In the early 2000’s, Jared lost over 245 pounds on what he claimed to be “The Subway Diet”. Jared became the face of the company representing their healthy fast food approach in television and print ad campaigns.

Where they stand today

Today, Subway is in its 45th year of operation having over 32,700 restaurant franchised locations throughout 91 countries. They stand proud having surpassed large competitor, McDonalds, numbers in the United States, Canada, and Australia.

Subway still features their signature sandwich, the Classic BMT- named using the transit theme and signifying the famous Brooklyn-Manhattan Transit System. They have also included salads, wraps, personal pizza, and much more to their healthy menu list.

The Subway franchise of today is highly involved in charities and organizations to support health and fitness for children and adults. They also take part in the “green building” initiative opening a number of eco-friendly locations.

Subway’s is considered one of the best franchise opportunities because of its low initial investment requirement (between $114,800 and $258,300), flexible location options, and continued support to franchisers. The Subway support includes training, product development, advertising, purchasing cooperation, field support, and even financing programs to help with franchising costs. Plus, their locations are simple and efficiently built which allows many investors to take part in Subway’s franchising opportunity.

Not only is the credit reporting system flawed, but it is also inherently unfair, fraught with abusive practices that enable the players to prey on consumers. Among them are risk-based pricing and predatory lending.

Often people feel that creditors are putting the squeeze on them for no reason. They claim that while they’ve always paid their bills on time, a particular creditor will sometimes double or even triple its interest rate out of the blue. This is a product of risk-based pricing, which is what lenders use to justify raising interest rates and late fee terms in midstream. When lenders perform inquiries, which they can at any time, they can raise consumers’ interest fates based on their track record with other lenders. This is known as “universal default.” Credit card companies can also raise their interest rates simply because consumers have high balances with other lenders, as reflected on their credit reports.

Just so you’re clear on this, let’s break it down to its lowest common denominator. A consumer may be struggling with a particular creditor, either due to a large balance or late payment. When a second creditor performs an inquiry on this consumer, whose account has always been in good standing, the large balance or late payment that shows up on the report creates the perception that the consumer is a higher risk overall. This causes the creditor to raise the consumer’s interest rate-making it even harder for him or her to pay bills and thereby raising the odds of default.

Brilliant.

And just how much interest can the banks charge? In 1979, South Dakota banks were having a hard time coping with double-digit inflation and a recession, as they were borrowing money at 20 percent while the interest rate cap on consumer credit cards was 12 percent. Money was very tight, and banks were not extending many home mortgage or loans of any kind. South Dakota repealed the cap, known as a usury law, permitting banks to charge consumers unlimited interest rates. And since a 1978 U.S. Supreme Court decision known as Marquette permitted banks to apply interest rates to consumers based on where the credit decision is made-or in the state in which the bank resides-banks in South Dakota could now charge unlimited interest to all of their customers. Former South Dakota governor Bill Jenklow claims that within a few months of the repeal of the interest rate cap, he was meeting with the CEOs of Bank of America, First Chicago, Chemical Bank, Chase Manhattan, Citibank, Manufacturer’s Hanover, Bank of New York, and others. Shortly thereafter, Delaware also lifted its interest rate cap, and banks, such as MBNA, began moving there.

In 2004, banks in the United States made $30 billion in profits from the credit card business-a record (and this while interest rates were at a 30-year low).