If a business breaks the rules of accounting and ethics, it can be liable for legal sanctions against it. It can deliberately deceive its investors and lenders with false or misleading numbers in its financial report. That's where audits come in. Audits are one means of keeping misleading financial reporting to a minimum. CPA auditors are like highway patrol officers who enforce traffic laws and issue tickets to keep speeding to a minimum. An audit exam can uncover problems that the business was not aware of.

After completing an audit examination, the CPA prepares a short report stating that the business has prepared its financial statements, according to generally accepted accounting principles (GAAP), or where it has not. All businesses that are publicly traded are required to have annual audits by independent CPAs. Those companies whose stocks are listed on the New York Stock Exchange or Nasdaq must be audited by outside CPA firms. For a publicly traded company, the expense of conducting an annual audit is the cost of doing business; it's the price a company pays for going into public markets for its capital and for having its shares traded in the public venue. 

Although federal law doesn't require audits for private businesses, banks and other lenders to private businesses may insist on audited financial statements. If the lenders don't require audited statements, a business's owners have to decide whether an audit is a good investment. Instead of an audit, which they can't really afford, many smaller businesses have an outside CPA come in on a regular basis to look over their accounting methods and give advice on their financial reporting. But unless a CPA has done an audit, he or she has to be very careful not to express an opinion of the external financial statements. Without a careful examination of the evidence supporting the amounts reported in the financial statements, the CPA is in no position to give an opinion on the financial statements prepared from the accounts of the business.


Summary:
Loyola College

Loyola College at 4501 North Charles Street in Baltimore, Maryland was established in 1852. It is a Jesuit Catholic comprehensive university offering undergraduate, masters and doctoral programs.

The undergraduate program features 34 disciplines and four pre-professional programs in addition to a diverse selection of electives. About one-half of the junior class studies abroad each year through exchange programs in Melbourne, Australia, Leuven, Belgium, B...


Keywords:



Article Body:
Loyola College

Loyola College at 4501 North Charles Street in Baltimore, Maryland was established in 1852. It is a Jesuit Catholic comprehensive university offering undergraduate, masters and doctoral programs.

The undergraduate program features 34 disciplines and four pre-professional programs in addition to a diverse selection of electives. About one-half of the junior class studies abroad each year through exchange programs in Melbourne, Australia, Leuven, Belgium, Beijing, China, NewCastle, England, Cork, Ireland, Rome, Italy, Auckland, New Zealand, Alcala, Spain, and Bangkok, Thailand.

Loyola College is a leading provider of professionally focused graduate education and offers more than 40 advanced degree and certificate programs in the disciplines of:

• Accounting
• Business administration
• Computer science
• Education
• Finance
• Liberal studies
• Pastoral counseling
• Psychology
• Speech-language pathology

Tuition is $29,500 per year with room and board at $8,560.

Maryland Institute College of Art

Maryland Institute College of Art at 1300 Mount Royal Avenue in Baltimore, Maryland
is ranked among the nation’s top colleges of art and design. MICA offers a studio curriculum balanced by challenging course work in the liberal arts. Sixteen undergraduate majors that lead to the bachelor of fine arts degree include:

• Art history
• Fine arts
• Interdisciplinary fine arts
• Video
• Photography
• Graphic design
• Environmental design
• Illustration
• Animation

Maryland Institute College of Art also offers Master of Arts degrees in:

• Teaching
• Art education
• Community arts and digital arts
• Master of fine arts degrees in fine art
• Graphic design

MICA offers a post baccalaureate certificate in fine art and study abroad opportunities are available in 12 countries.

The residential campus is located in the heart of Baltimore’s cultural district, and hosts a range of exhibitions, artist talks, performances and films.

Students have the opportunity to develop professional skills through first-hand experience in the college’s nationally recognized community-based arts program, internships around the world, and a variety of programs for campus leadership and involvement.

Tuition is $26,140 per year with room and board at $7,530.

This article is FREE to publish with the resource box.

© 2007 Connie Limon. All rights reserved




Summary:
In my game I have adopted the simplest possible swing and have insisted that as many shots as possible should be played with fundamentally the same movements. Now that I have outlined the idea of teaching by feel you will better understand why I attach such importance to this point.

Now these four points together make up the top of the swing, and I was talking about the waggle—which is the bottom of an imaginary swing! But do not think I was digressing. I was not, the two ...


Keywords:
golf,golf tips,golfing,golf clubs,teeing off,back swing,swing,down swing,backward break


Article Body:
In my game I have adopted the simplest possible swing and have insisted that as many shots as possible should be played with fundamentally the same movements. Now that I have outlined the idea of teaching by feel you will better understand why I attach such importance to this point.

Now these four points together make up the top of the swing, and I was talking about the waggle—which is the bottom of an imaginary swing! But do not think I was digressing. I was not, the two are linked together. And why? Because unless you feel the whole of the swing in your waggle, your waggle is failing in its purpose.

This controlling feel is built up through the constant repetition of the correct movements. We do not know just where in the system it resides, but whether it is muscular memory, or the wearing of certain grooves or channels in the mind, or—as is probable—a combination of the two, it is obvious that the more often the same succession of movements can be repeated the clearer the memory will be. Also, and this is most important, it is highly desirable that the memory should not be confused by the frequent or even occasional introduction of other and different movements—as happens when the swing is fundamentally changed for certain shots.

It is mainly for this reason that I teach and preach and practice that every shot from the full drive to the putt should be played with the same movement. Of course in the drive the movement is both more extensive and bolder than for the shorter shots, but fundamentally it is the same. The result must be a feeling of "in-to-out" stroking across the face of the ball—played not at the ball, but through it. The "in-to-out" refers to the relation of the feel of the path of the club head to the desired line of flight of the ball.

The only shots in golf which I have been unable to play or to teach as sections of the fundamental "in-to-out" swing are certain shots which call for cut pulled under and across the ball.

But for ninety-nine out of every hundred shots a golfer must play, the swing is the movement necessary. So to clear the ground I will list what I consider to be the essentials of the swing:

1. It is essential to turn the body round to the right and then back and round to the left, without moving either way. In other words this turning movement must be from a fixed pivot.

2. It is essential to keep the arms at full stretch throughout the swing—through the back swing, the down swing, and the follow through.

3. It is essential to allow the wrists to break fully back at the top of the swing.

4. It is essential to delay the actual hitting of the ball until as late in the swing as possible.

5. It is essential not to tighten any muscle concerned in the reactive part of the swing (movement above the waist).

6. It is essential to feel and control the swing as a whole and not to concentrate upon any part of it.

In a sense this last point is the most vital. The swing must be considered and felt as a single unity, not as a succession of positions or even a succession of movements. The swing is one and indivisible.

Now I consider that our golf is liable to go wrong if we lose sight of any of these essentials. There are of course innumerable incidentals that could be added that are important enough to have a considerable influence on one's game, but I will go so far as to say that if you have these six essentials well embedded in your system and if you have developed some conscious control of your swing by getting the feel of the right movements—your game will rarely or never desert you.

Of course the comfortable, reliable, right feel is not a thing that comes all at once. For instance, it takes years—though not if your teacher teaches by feel—to

feel nicely set and comfortable before the ball; weight between the feet, perfectly free and active and yet firmly planted.

Then the waggle. About the waggle a whole book could be written. Every movement we make when we waggle is a miniature of the swing we intend to make. The club head moves in response to the body and the body opposes the club head. It is a flow and counter flow of forces with no static period, no check.

There is no check anywhere in a good swing. There is no such thing as the "dead top" of a swing—there are four points each one of which might be so considered if it were not for the other three! They are: (1) When the pivot (feet to shoulders) has reached its top, the arms are still going up. (2) When the arms have reached their top, the body is on its day down. (3) When the arms begin to come down, the wrists have still to break back, and (4) When the wrists break

To put the lesson of the concept of control by feel as briefly as possible, we must give up thinking about our shots. In place of thinking there must be conscious control, obtained by building up (by constant repetition of the correct action) a comfortable and reliable feel, a feel that will tell you infallibly through appeal to your muscular memory, what is the right movement —and which will remain with you and control your shots whatever your mental state may be. Not being a matter of thought, this control stands outside the mental state.




Utah is a great place to take a skiing vacation, regardless of your skiing abilities or experience. With a number of world class ski resorts, Utah boasts some of North America’s best skiing, and prides itself on having ‘the best snow on earth’. But don’t take my word for it – get out there and experience the magic of skiing in Utah for yourself! With such high quality resorts, and truly amazing snow coverage and texture, Utah is an excellent location for your skiing vacation.

If you’re looking for a choice of resorts, but you don’t want to venture too far from home, Utah is definitely the place for you. Its fine, powdery snow can be experienced through most of the year, and you’d be simply mad not to visit Utah at some point if you’re a skiing enthusiast like me. One of the premier resorts in Utah is the Deer Valley Resort. In 2005, Ski Magazine voted Deer Valley as the best resort in the whole of North America, and it is easy to see why. The sheer quality of skiing to be had, combined with the breathtaking surrounding and facilities that are second to none, makes Deer Valley a connoisseurs choice. And what’s better, it feels a million miles away, yet it is only a short difference from the bustle of Salt Lake City. The resort itself has over 20 ski lifts to ensure queues are kept to an absolute minimum, and it is more than reasonably priced for the quality of the skiing.

Another of Utah’s most cherished resorts is Powder Mountain. The haunt of the local skiers, Powder Mountain is relatively undiscovered in comparison to the other resorts, although it is just as good in terms of facilities. In fact, it is thought to be one of the best resorts if you are looking for value for money, and with an ideal climate, it really is the perfect place to host your skiing vacation. With only 7 ski lifts, Powder Mountain is a much smaller ski resort, but that doesn’t mean it’s not as good! If anything, you are likely to benefit from fewer skiers, meaning you have more slope to yourself! Powder Mountain is famous for its atmosphere, which just smacks of traditional Utah spirit and friendliness. And that’s not to mention its impressive dedicated skiing school, which provides lessons from some of the state’s most experienced skiing experts, all at very reasonable prices. With nightly grooming, and slopes available to meet all ability standards, Powder Mountain has certainly earned its reputation as a world class ski resort without the crowds, and is truly one of Utah’s best kept secrets.

So if you are looking for a great skiing vacation to go with you family, or if you are looking for somewhere to hone your skills, you really couldn’t do better than Utah. Combining both world class accommodation and restaurants, with perfect natural skiing conditions, Utah is perceived as one of America’s best skiing states, and it is easy to see why with it’s beautiful, thick, powder snow. With its depth and quality of resorts, there’s something for everyone, and you will be sure to enjoy your vacation, like the millions of enthusiasts before you, that have chosen Utah for their skiing break.






Do you have a love for fashion? If that love includes designing your own clothes or fashion accessories, like handbags, have you ever thought about making a living as a fashion designer? When it comes to being a fashion designer, many individuals feel that it is a dream of theirs that just isn’t destined to become a reality. While this is sometimes the case, it doesn’t always have to be. With the right willpower and the need to succeed, you can easily make money as a fashion designer.

When it comes to making money as a fashion designer, many individuals believe that they can only be successful if they see their designs on the runways in New York or Paris. While this would definitely help, you don’t have to be a famous, well-known fashion designer to make money as one. Did you know that you can make money as a fashion designer making your own clothes right from your own living room or home office? You can and if you would like to know more on how you can go about doing so, you will want to read on.

As you likely already know, many fashion designers start out with simple drawings on paper. Many have the dream of turning their drawings into real pieces of clothing or fashion accessories; therefore, many do so. What is nice about making a living as a fashion designer is that you have a number of different options. For instance, if you were just starting out small, to see how your designs would sell, you can not only be the designer, but the maker as well. If you would like to hire assistance, either right away or after your business took off, you could do as well.

If you are interested in starting your own fashion design business, you will want to think about having your own online website. In fact, many fashion designers sell their products exclusively on their own online websites, not in some big fancy fashion store. Of course, if your fashions take off, you could later choose to do so if you want. If you also want to sell your own fashions locally, you may want to think about renting some business space. If you carefully choose your space, you cannot only have a sales floor, but you may also be able to have a warehouse where you can make and store your fashions. This ideal if you are interested in running both an online fashion store and a storefront one.

If you have been interested in being a fashion designer for a while now, there is a good chance that already have some of the many supplies needed. For instance, you probably already have a large selection of drawing materials, a sewing machine, and likely even a collection of fabrics. If that is the case, you will find that the startup costs associated with getting your fashion design business up and running are minimal. For many, it is the cost of starting a business that poses the biggest problem, but it may not necessarily be a problem for you.

Of course, when it comes to running a business, even just a small one, you need to remember to abide by all local, state, and federal laws. For more information on running a small business, like a fashion design business, out of your home, you may want to think about speaking with your local government officials. If they cannot assist you, they should be able to point you in the direction of someone who can.



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