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Tax reduction and tax deferral are the primary benefits of obtaining a cost segregation study. Income taxes are a substantial burden for most real estate investors. Tax deductions help with this burden. While some level of taxation is necessary, it is both inappropriate and imprudent to pay more than your fair share.

Income tax is based on net profit or taxable income. The basic formula for calculating taxable income is revenue less expenses (tax deductions). Expenses can include both direct payments to third parties (labor, rent, supplies, etc.) and non-cash deduction. The primary non-cash deductions are depreciation and amortization. Tax reduction (tax cuts) are a direct result of increasing tax deductions.

The tax deduction benefit real estate owners gain from cost segregation is a higher level of depreciation. This non-cash tax deduction reduces taxable income and income taxes. For example, if the amount of depreciation increased by $100,000 (as result of a cost segregation study), taxable income would decrease by $100,000, and the owner experiences a $35,000 reduction in taxes (based on 35% tax rate).

Most real estate owners depreciate real estate based upon splitting the cost basis between land and improvements. The property owner or tax preparer typically estimates the portion for the land and attributes the balance to long-life improvements. Long-life improvements depreciate over 27.5 years for rental residential property and 39 years for commercial property

While this simplistic method is lawful, it cheats the real estate owner of tax deductions. A cost segregation study identifies up to 130 short-life components. (Cost segregation is different than component depreciation, which was available until the early 1908s. However, the result of both is to increase depreciation and tax deductions during the early years of ownership.) These short-life components typically comprise 20-50% of the improvement cost basis and are depreciated over 5 years (20.0% per year), 7 years (14.29% per year) and 15 years (6.67% per year).

Depreciation effectively changes the character of income from ordinary income to capital gains income. While the maximum income tax rate for ordinary income is 35%, the maximum rate for capital gains is 15% (less than half the ordinary income tax). This affects substantial income tax reduction.

Increasing depreciation also affects deferral of payment of income taxes. Instead of paying taxes (at the ordinary income tax rate) in the year income is earned, taxes are paid (at the capital gain rate) in the year the property is sold. Cost segregation effectively generates an interest free loan (until the property is sold) and reduces the tax rate (from 35% to 15%).

Cost segregation produces tax deductions and reduces federal income taxes across the country and in every size market. Below are just a few examples of where cost segregation generates meaningful tax deductions.

City:

• Miami, FL
• Bridgeport, CT
• Washington, DC
• San Francisco, CA
• Atlanta, GA
• Dallas/Ft. Worth, TX
• New Orleans, LA
• New York, NY
• Baltimore, MD
• Hartford, CT
• Indianapolis, IN
• Wichita, KS
• Detroit, MI
• Charleston, SC
• Providence, RI
• Grand Rapids, MI
• Jacksonville, TN
• Boise, ID
• Santa Rosa, CA
• Columbia, SC
• Columbus, OH
• Oxnard, CA
• Greensboro, NC
• Allentown, PA
• Harrisburg, PA
• Louisville, KY
• Fresno, CA
• Akron, OH
• Chicago, IL
• Portland, OR

Cost segregation produces tax deductions for virtually all property types.

Property Type:

• Manufacturing/processing
• Tennis club
• Retirement home
• Auto service garage
• Mini-warehouse
• Single-tenant retail
• Medical facility
• Hotel
• Retail
• Vacant land

Almost every industry, including the following, can generate cost-efficient tax deductions by using cost segregation.

Industry:

• Wood product manufacturing
• Warehousing and storage
• Truck transportation
• Transportation equipment manufacturing
• Textile product mills
• Textile mills
• Real estate lesser
• Publishers
• Printing activities
• Plastic and rubber products manufacturing

O’Connor & Associates is a national provider of investment property consulting services including cost segregation studies, due diligence, insurance valuations, tax reduction, property tax, market research,expert witness,private bond activity,taxes,residential property appraisals,Tarrant Central Appraisal District,Tips and Tricks for Appealing Your Property Taxes in Dallas,Dallas county appraisal and Federal tax reduction. Our appraisers are competent to appraise virtually all types of property including land, neighborhood shopping centers, warehouses, bowling alleys, motels, mobile home parks, self-storage units, retirement homes, multifamily housing, movie theatres, veterinary clinics, single-tenant retail centers, funeral homes, bars, amusement parks, hospitals, schools, night clubs, apartments and medical facilities.

Fall is without doubt my favorite time of the year. As a gardener you may be considering planting trees for beauty and sustainability. If you are thinking about planting deciduous trees, fall color is one factor you might want to consider.

Here it is late September and it won’t be long before the fall leaves color the mountains with vibrant tones of red, yellow and green. You can even be given fall color alerts through the various national weather channels!

Colors usually peak around the last half of October with the higher elevations changing color first and then trickling down into the valleys.

If you have a child, you’ve probably been asked why trees leaves turn yellow, orange, or red in fall. Although you might not think of it as a color, brown is another color of fall. You have to understand a little about botany to get a better grasp on fall colors.

As the chlorophyll breaks down in the leaves, the green color disappears, and the yellow to orange colors become visible and give the leaves part of their fall splendor. Some mixtures give rise to the reddish and purplish fall colors of trees such as dogwoods and sumacs, while others give the sugar maple its brilliant orange. The autumn foliage of some trees show only yellow colors such as our local polars here in the Pacific Northwest.

Autumn leaf color is a phenomenon that affects the normally green leaves of many deciduous trees and shrubs by which they take on, during a few weeks in the autumn months, one or many colors that range from red to yellow. Autumn colors (especially red) are not just due to the breakdown of chlorophyll; in fact anthocyanins (red-purple) are actively produced in autumn. Autumn weather conditions favoring the most brilliant colors are warm sunny days and cool, but not freezing, nights. The amount of rain in a year also affects autumn leaf color. A warm, wet period during fall will lower the intensity, or brightness, of autumn colors. As sunlight decreases in autumn, the veins that carry sap into and out of a leaf gradually close. The brightest colors are seen when late summer is dry, and autumn has bright sunny days and cool (low 40′s Fahrenheit) nights.

Now this is interesting: University of Wisconsin-Madison scientists have a new theory about why autumn leaves turn scarlet and why the hues are more vibrant some years than others. They say that the red pigments — called anthocyanins — in plants such as maples, oaks, dogwoods and viburnums act like sunscreen. “The pigments shade sensitive photosynthetic tissue in fall while trees reabsorb nutrients from their leaves,” says horticulturist Bill Hoch. “Trees need to store as many of those nutrients as they can before the leaves drop.”

Here is my interpretation of Autumn: Autumn is warm lazy days with crisp nights whispering of the winter to come. The days are shorter and our gardens are shutting down for a long winter’s nap. Even human beings respond to the changing season. Fall weather signals us to get our crock pots out and make wonderful steamy soups and stews. I love autumn!

The way leaves change color is, in its own way, no less miraculous, the result of a complex shift in chemistry as a tree prepares itself for its winter dormant period. Through fallen leaves, Nature has provided the decaying leaves to help replenish and add to the fertile forest floor. And the cycle of life goes on!

Thank you for reading this article on fall leaf color changes. It was fun to put together for you!

This is very sensitive area of your body. Too private. Nobody likes when something is wrong over there. However it happens.

Hemorrhoids occur practically in everyone. Though hemorrhoids cause problems in 1 out of 25 people. Mostly those are people between 45 and 65 years of age.

You find a blood on toilet tissue. Bright red blood. Ok, now what? You do not know why you bleed. It could be rectal cancer by the way. It could be hemorrhoids.

So? What are the hemorrhoids?

They look like cushions. They contain blood vessels, some muscle and elastic fibers. People often call them piles.

Not everything over there is a hemorrhoid. There could be other problems. Fissure, abscess, fistula, pruritus (itching), condylomata (sort of hanging skin caused by viral infection), viral and bacterial skin infections can happen in that, so sensitive area.

It is worth to talk to your doctor.

How would a scenario of hemorrhoids look?

A 46-year-old female presents with complaints on rectal discomfort, occasional bright red blood on toilet tissue and prolapsing tissue in of anal area. This is probably internal hemorrhoid.

Another scenario brings a patient who complains on severe rectal pain and prolapsed tissue.
The severe pain happens in external hemorrhoids. The pain follows thrombosis (thrombosis is the blood clot in your blood vessels).

There are four degrees of internal hemorrhoids.

It may be interesting for you to know because first, second and sometime third degree can be treated by banding only. Fourth degree and sometime third degree requires surgery.

Do not forget non-hemorrhoid causes of symptoms.
To check with your doctor is worthwhile because there could be other problems, including cancer or anal fissure. (By the way for anal fissure medical treatment alone may heal it in 90% of cases).

How are hemorrhoids treated?

Well first you need to understand how do hemorrhoids happen. Several reasons lead to hemorrhoids:

Constipation and extra straining

Chronic Diarrhea and loose stools

Long sitting or standing

Weight lifting

Obesity

Pregnancy and childbirth

Inherited tendency to hemorrhoids.

So, avoid all this and you are free.

Obviously this list of reasons is too wide.

The list of measures is wide too.

Increase the fiber in your diet.

Eat more cereals, fruits, vegetables, grains, etc

Psyllium and methylcellulose are supplemental types of fiber.

Exercise, avoid long standing or sitting, don’t strain, keep the anal area clean.

Increase liquids in your diet.

Use stool softeners, stool-bulking agents (not a tasty ones, but what can you do).

Treat diarrhea with anti-motility drugs and fiber.

Not every of these methods are proved scientifically. Nonetheless they are included in the standard recommendations for hemorrhoids treatment.

To treat itching or discomfort you may use suppositories, ointments, creams, and gels. You may find that all in your local pharmacy.

These products contain protectant and anesthetics (pain relievers). Local anesthetics numb the area and decrease burning and itching.

Remember that local anesthetics may cause allergy.

Analgesics (menthol, camphor) relieve pain and itching as well

Vasoconstrictors reduce swelling in the perianal area. Though they may have side effects. Better discuss with your doctor.

Protectants (kaolin, cocoa butter, lanolin, mineral oil, starch, zinc oxide or calamine, glycerin, etc) create a physical barrier to prevent contact of stool and the skin. This reduces irritation, itching, and burning.

Similarly, some agents – astringents – dry the skin. That helps to relieve burning, itching, and pain as well.

To kill or at least suppress bacteria and other organisms use antiseptics. Boric acid, phenol, resorcinol and many others can be used. Again better to discuss with your doctor or at least pharmacist. Many of these drugs are sold over-the-counter.

Corticosteroids. Corticosteroids decrease inflammation and relieve itching, but may cause skin damage. They should be used for few days only.

Sitz bath may also help in relieving the symptoms.

When those methods fail your doctor may perform one of the following:

Sclerotherapy (causes scarring of the hemorrhoid).

Rubber band ligation. The rubber band cut off blood supply and hemorrhoid heals with scarring.

Side effects of any of the treatment may be infection of fat and other tissues surrounding the anal canal, especially if patient has diabetes cancer, AIDS.

Another option – electrotherapy and infrared photocoagulation. Works the same way, cause scarring of the tissue.
Cryotherapy uses cold to cause inflammation and scarring. Practically the same, though more time consuming.

Let say your medical treatment fails. What do you do then?
Well, you go to surgeon and treat it surgically.

Operations are done in less than 10% of patients. Though it depends.

Surgical procedures include Dilation. It is when surgeon stretches your anal sphincter.

Ligation. Often a Doppler probe helps to measures blood flow and finds the individual artery.

The doctor ties off the artery.

Sphincterotomy. It is when sphincter is partially cut. Whole idea is to reduce the pressure.

Hemorrhoidectomy. Hemorrhoidectomy makes sense for patients with third- or fourth-degree hemorrhoids. The hemorrhoids are cut out.

Stapled hemorrhoidectomy. Stapler cuts off the ring of expanded hemorrhoidal tissue.

There are different considerations why to do this and not that type of treatment. And vice versa.

There are complications (pain, difficulty urinating, bleeding several days after surgery, scarring, infection, stool incontinence). Complications happen relatively rare, but they are still there.
Better talk to you surgeon.

I hope you be OK.

You were not alone.

It looks like Napoleon Bonaparte, Carter, Hemingway, Tennyson, Lewis Carroll also were suffering from hemorrhoids.

Aleksandr Kavokin, MD1994 Russia,PhD1997 Russia – Immunology and Allergy, postdoc at Cancer Center at Med U of South Carolina, postdoc at Yale – Cardiology, Molecular Medicine. http://www.geocities.com/hemorrhoids_disease/ http://www.kavokin.com http://www.kavokin.uni.cc http://www.geocities.com/aging_rejuvenation/ http://www.geocities.com/appendicitis_disease/ http://www.geocities.com/melanoma_disease/

Shopping can be a nightmare especially for those who can’t be seen buying anything sexier than a tube sock. Buying swim wear in public, for one, might just be the worst. You’ve got the nosy bystanders waiting to see what you’d pick out from the rack next, the seemingly judgmental store attendants raising their eyebrows every time you ask for a suit in your size, and the mean stores who decided that a common viewing area or central mirror is better than individual mirrors in each dressing room. It’s not only psychologically excruciating but it can also be considered suicide!

Before you get a *serious heart attack* from embarking on your swimsuit quest, you have to look at yourself in the mirror and identify what your assets and “areas of improvement” are. Don’t worry, nobody is around to judge you. And everything that you could think of is only between you and the mirror. I suggest picking out a clean mirror in a room with sufficient lighting so you can’t miss a single flaw, like a minute dimple or stubborn mass of flab. You are your worst critic, however, you should love your body with all its imperfections because if you don’t, who else will?

If you’re faced with a little unwanted tummy or belly bump, stay away from complicated suits and stick to the basics. There’s a perfectly good reason that God hasn’t phased out the one-piece. If you don’t even want to think about details too much, a classic black number would do because black is known to conceal a few extra pounds. But there are quite a number of one-piece suits out in the market today which have elegant and snappy bust bands that capture the eye and create the illusion of a slimmer midsection. Printed suits could also be used to your advantage. Narrow horizontal stripes, for example, add shape at the waist while vertical lines pull the torso in opposite directions causing the body to look longer. Two contrasting colors between a suit and its shirrings across the middle of the body will showcase the waist and draw attention upward. I think the Mineral Blue Ruched Satin Swimsuit from Donna Karan New York would look absolutely flattering on any kind of figure. It has ample top support, a slimming ruched detail that runs from the neckline down to lower hip, and adequate coverage for the back and bottom. The best part about it is that it almost looks like a two-piece.

Whether you have a full or humble bosom, the secret to finding the right suit is to look for something with sufficient support partnered by a flattering cut. Deep and voluptuous cuts and halter necks highlight the shoulders and arms while they provide support. Underwire and neck lines that are parallel to the ground puts everything right where they should be. A triangle bikini top can also be quite the winning piece. The Christian Dior Pink Smocked Houndstooth Bikini Top would give the right amount of lift while its herringbone pattern would add just a hint of class.

For dressing up a slightly heavier bottom, avoid anything that would cut through those hips and thighs such as boy shorts and bum-binding style bikinis. Instead, opt for a moderately high-cut bottom which will streamline the legs and make them appear leaner and longer. You will realize that there’s really no need for extreme measures such as *laser liposuction* just so you could fit into one. Coral Ruffled Bikini Bottoms from BCBG Max Azria have ruffled trims around the hips and plenty of coverage. If that still doesn’t work for you, I suggest you hit the beach in hip and stylish board shorts that aren’t too big nor too tight. The lace-up closure band should rest perfectly on your hips and this will let you move and groove anywhere, anytime. All designer pieces mentioned above are available at www.bluefly.com for your viewing and buying pleasure.

Your body is your blank canvas while the swim suit you put on is your art. Be as creative and as fashionable as you can be, but always put comfort and support first. If you put a suit on and you feel like it’s restricting or it doesn’t hold anything in their place, then you might as well move on to the next one. Your swim wear will only look breathtaking on you if it fits you right.

For more valuable information on bikini, swim wear, please visit http://www.microbikini.com

Intuitively, you would think that everyone cares about the price of stocks that they own. After all, no one like to lose money, right? Who likes to see the market go down?

Well, one category of investors cares a lot less when their stocks go down: Dividend investors.

Dividend investors focus on the dividend–and especially its growth–far more than they do on the stock’s price.

Investors in strong dividend-paying stocks are doing just fine in 2008. Hundreds of millions of dollars have been distributed to dividend stockholders this year, and they will continue to be paid every month and every quarter.

But this cash reward from dividend stocks is ignored by most of Wall Street and the financial media. There is no “Dividend Index” reported minute-by-minute the way the Dow, NASDAQ, and S&P 500 are reported.

But those are all price indexes. They reflect price changes only and therefore give an incomplete picture of “how stocks are doing.” After all, total returns (the ultimate goal of every investor) are made up of price returns plus dividends. Price indexes such as the Dow do not reflect dividends.

Dividends are stocks’ secret weapon. They operate in the background. They are not sexy enough to get much attention. They don’t involve IPOs, takeovers, “the next big thing,” or making millions in a couple of weeks.

But dividends are extremely important to total returns. They should not be ignored. According to Morningstar, S&P 500 companies have grown their dividends at a 16% annual clip for the past three years, 12% in the past 12 months. If there were a Dividend Index based on the S&P’s 500 stocks, it would be up 9 to 10% this year.

So dividend investors focus on increasing dividends as much or more than the stock’s price. Two main metrics for dividend investors thus become: (1) initial yield at time of purchase, and (2) dividend growth rate.

As to initial yield, according to Morningstar, the dividend yield on the S&P 500 right now is 2.6%, which is higher than it has been in a few years. (That yield has been inflated by the general drop in stock prices this year.) Many stocks, of course, yield much more than 2.6%. Reasonable minds can differ as to what an acceptable minimum initial yield should be for a dividend stock. I set a floor of 2.5% (or 1.9% for stocks with an uninterrupted 25-year history of dividend growth). Others may set other floors, such as 4%, to stay even with or ahead of inflation right from the moment of purchase. The point is, each investor can set his or her own minimum acceptable dividend yield as part of the stock selection process.

As to dividend growth, the key number is the rate of increase in the annual money-per-share paid to stockholders. The best dividend companies increase their dividends every year like clockwork. Many have done so for decades, without a freeze or a cut. My personal minimum growth requirement is 5% (as demonstrated by the average of the last three years). I’m sure that many dividend investors demand a higher minimum. Again, the important point is that you can set your own standard, and then look for stocks that meet or beat it.

My Easy-Rate™ point system for evaluating dividend stocks awards higher scores for both greater initial yields and faster rates of growth than my minimums. So I would never buy a dividend stock with both an initial yield and historical dividend growth rate right at my two minimums. Either one or the other would have to be higher for me to consider purchasing the stock.

The two measures–initial yield and rate of growth–are essential to a good dividend-stock selection process, along with your normal fundamental checks for company soundness.

There are plenty of solid dividend-paying candidates. Here are just a few examples (all figures from Morningstar as of 9/2/2008):

–Abbott Laboratories (ABT): initial yield 2.4%, 3-year growth rate 7.4%
–Coca-Cola (KO): 2.8% and 10.8%
–GlaxoSmithKline (GSK): 4.7% and 5.4%
–Kinder Morgan Energy Partners (KMP): 6.5% and 6.5%
–Sunoco Logistics (SXL): 7.3% and 12.7%

As stated earlier, the best dividend companies increase their payouts every year or nearly every year. Dividend increases mean that the yield on your original investment goes up over time. (That is, the “current yield” stated in the newspaper or online does not apply to you any more, just to new purchasers.) At an average annual increase of:

–6%, your dividend doubles about every 12 years
–10%, every seven years
–12%, every six years
–15%, every five years

Now it is certainly true that many dividend-paying companies have not escaped the bear market. Indeed, some of them-the financials-have been especially hard-hit. Dividend-paying stocks are not immune from market risk.

But the really committed dividend investor does not care as much about this–which is the exact point of this article. The committed dividend investor becomes accustomed to varying principal, and cares little more about it than a bondholder cares that his or her bond trades on the open market at varying prices. The investor is focused instead on the cash the investment is bringing in. In fact, if the dividend investor is not using that cash as current income, but is instead accumulating assets to fund a future goal such as retirement, he or she sees price drops as an opportunity to purchase more shares at better prices and yields than before.

That does not mean that dividend investors never sell. But they are probably less likely to sell than investors focused on capital appreciation alone, because dividend “disappointments” are pretty rare in well-selected dividend stocks. Dividend investors’ reasons for selling may include a cut in the dividend; a slowing in its growth rate; or a chance to swap for a higher-yielding stock or one with a faster-growing dividend.

Dividends and dividend-paying companies have lots of positive attributes. Here are my top six:

1. Dividends are cash in your pocket. You can re-invest that money in the company, or in another company, or nowhere. You can spend it.

2. You do not have to sell a share of stock to get it. They credit it to you each month or quarter.

3. Most dividend programs are persistent. Companies with well-established programs rarely cut or eliminate their dividends. Many have uninterrupted, decades-long histories of paying and raising dividends. It is their ability to do this that separates them from “fixed income” investments like bank accounts and bonds.

4. Studies show that over long periods, dividend-paying stocks have had the highest total returns of all. According to Ned Davis Research, from 1972 to 2006 (a period that includes the tech bubble, when dividends contributed little), non-dividend-paying stocks gained an annual average return of 4.1%. But dividend-paying stocks returned 10.1%, an enormous 6%-per-year difference. Wharton Professor Dr. Jeremy Siegel’s research showed that 97% of the stock market’s return from 1871 to 2003 can be traced to re-invested dividends.

5. Dividends are closely watched and reported, so information about them is easy to obtain. Over time, companies establish dividend patterns that are consistent. Significant changes in the pattern are reported instantly.

6. If you build a strong portfolio of dividend-paying stocks that regularly increase their dividends, you can arrive at retirement with a significant income stream paying an enormous yield on your original investment. You may be able to make a transition from a salary paycheck to a “dividend paycheck” seamlessly.

Dave Van Knapp is the author of two books on stock investing.

The first is “Sensible Stock Investing: How to Pick, Value, and Manage Stocks.” Click on this link to go directly to the book’s page on Amazon.com: http://www.amazon.com/Sensible-Stock-Investing-Manage-Stocks/dp/1605280100/ref=sr_1_3?ie=UTF8&s=books&qid=1205616037&sr=1-3

The second is “The Top 40 Dividend Stocks for 2008: How (and Why) to Build a Cash Machine of Dividend Stocks.” Over time, studies show that dividend stocks have the best total returns. To see a complete description of this exciting e-book, or to learn more about Dave’s Web site devoted to the success of the individual investor, please visit: http://www.SensibleStocks.com

Thank you, and best of luck in your investing.

As February winters come to a close, we wave goodbye to days of pink hearts and roses and say hello to green sprouts of Spring. Interesting that both Valentine’s and St. Patrick’s Day both carry an air of blossoming new hope and renewal of joyful splendor, where matters of the heart and life are concerned. Also notable are the colors associated with each, pink and green, both coincidentally representative of the energy of the Heart Chakra. So is green, just the new pink of Spring?

With the approaching “March” on life, we discover flowering blooms abound, precious first breaths and steps from our dear animal friends, and the onset of springtime cleaning of both our inner and outer closets, as we all take stock of what to let go of, and the new we would like to usher in. For many, that new involves change and the desire to let our dreams flourish and our hearts fill with hope. Optimism and abundance are irresistibly bountiful; helping us forget any lingering, dismal feelings. We find ourselves singing a new tune, as the melodies of birds and the phosphorescence of vibrant butterfly swarms enrapture our hearts.

But what do we know of this “green little gig” that envelopes our souls with such needed freshness? A little “Luck of the Irish” might just take us farther than we are aware, so let’s explore. Here is what one Historian, Jason Spence, has to say:

“St. Patrick is the origin of the ‘Luck of the Irish.’ He was a kidnapped Brit who was enslaved and found God on the hills herding sheep as a slave. He escaped. Became a Bishop and returned to bring the faith to the Pagan Irish who believed in the Druids. He received inspiration from God to use the three leaf clover called a shamrock, to explain the Trinity to his flocks who were the descendants of the Celts and Viking invaders. They believed in the ancient Druid’s religion of magic and many gods of nature. That there occurs four leaf clovers was explained that they were the result of God’s melting the Druid beliefs with the Trinity of the Christian beliefs. Irish soldiers conscripted into the British army began wearing the shamrock on their uniforms to bring them “magic” and avoid being killed in battle. Because they were blessed and used by St. Patrick, they believed they were on God’s side and protected by God. This is known as “Wearing of the Green.”

Green, yes green. A color that represents many things to many people–a melting pot of symbolism. The word green is closely related to the Old English verb growan, meaning “to grow.” And isn’t that what Spring is all about? Everything blooming, growing…a never-ending, cyclical process. Growth is our natural state and anything less than this, simply is “unnatural.” Speaking of which, the most common association for green seems to be found in its ties to nature, naturally. Culturally, green has much broader and sometimes contradictory meanings, ranging from it symbolizing hope and growth, to death, sickness, or even what some might call “evil.” Romans used green holly and evergreen as decorations for their winter solstice celebration, Saturnalia, which evolved into a green celebration called Christmas. It is also the traditional color of Islam and was symbolic of resurrection and immortality in Ancient Egypt, where the god Osiris was also depicted as green-skinned. Irish legend states that green clothes attract faeries and aid crops and the “Wearing of the Green” thus symbolizes the birth of springtime. It is known to signify witchcraft for its association with spirits of early English folklores and literatures that also traditionally use it to symbolize nature and its embodied attributes of life, fertility, and rebirth. In metaphysics, the Seven Rays system of Alice Bailey, which classifies different metaphysical personality types of humans, designates those of the third ray of creative intelligence as being “on the Green Ray,” while psychics who see auras refer to those with a green aura as typically having health/healing related occupations and being nature lovers. To me, green is the earth and it’s gardens and the caring for it. It’s the color that stimulates transformation, harmony, fertility, abundance and prosperity, endurance, stability, and regal presence. It represents safe passage (like the green traffic light), balances emotions, calms, and is also the alchemy of consciousness from one realm to another through the spiraling energies of DNA. The feeling of green is earthy and yet still feels very much like liquid, with a fluidity that is enchanting. Think enchanted forest or Emerald Bay of our very own Lake Tahoe, Nevada. And yet mostly, for me, green denotes love.

It is in the stories of the medieval period and in Hinduism that we come to learn how green is a true expression of the all-encompassing heart. Medieval stories portrayed it as representing love and the base, natural desires of man, while the Hindu’s use it to symbolically represent the fourth or Heart Chakra. You see, not only is pink indicative of love and the heart, but green is also a very powerful color linked with unconditional love. This fourth Chakra lies center of our Chakra energy system and is the most powerful energy, in my opinion, that exists. It acts as a bridge between the upper and lower three Chakras; a bridge between all worlds and illusionary divisions. As our Heart Chakra, green has great healing power and protective qualities. It is the one thing we humans can use powerfully when we learn to naturally access it and stay centered in the presence of it’s energy constantly. The Heart Chakra is an impenetrable force of healing that has no boundaries or limitations. It asks that we see, feel, think, and act on a whole other level that is motivated by nothing more than love. When we come from the purity of our hearts and commit to that compassion and acceptance, it implores us to embrace the essence of our being and know the beauty of all of existence, as an extension of ourselves. The Heart Chakra is the jewel of all Chakras, and it’s green energy is the emerald beauty of all gems.

Coincidentally, this brings us back to where we began. Back to a little “Luck of the Irish” energy. It just so happens that the most prominent Irish ring is the Claddagh ring, which has a history dating back to over 300 years and is one of history’s most meaningful and respected jewels. The features of the Claddagh ring symbolize some of the best virtues of human life. The heart held in the hands show love and the hands represent friendship and togetherness, the crown on the heart symbolizes loyalty–all virtues that have increasingly been forgotten in today’s materialistic world. No wonder many people remain fascinated by this Irish ring. People wish that some things would never change. And even though change is natural and inevitable, the core foundation of love that has transcended time, is one thing it wouldn’t hurt to hold on to, and could only benefit us more as we deepen and broaden through its evolvement. Our values and how we treat and honor ourselves, others, and everything around us are telling of what we see as our creation, in respect. Another description of the ring expresses how the heart represents the hearts of each and every member of mankind, in addition to the element which gives everlasting music to the Gael. (Remember that springtime song of birds and love ringing in our ears). The ring is also based on and directly correlative to the Shamrock, one of the oldest symbols of the Holy Trinity among the Irish. This interpretation describes the crown as a symbol of the Father, the left hand as the Son, and the right hand as the Holy Spirit, all caring for the heart in the center, symbolizing humanity. Throughout each varying symbolism, a single theme shines through, specifically that the ring symbolizes the trinity of “Love, Loyalty, and Friendship” or, in Gaelic, “Grá, Dílseacht agus Cairdeas” (pronounced ‘graw, dealshocked ogis cordiss’).

“The hands are there for friendship,

The heart is there for love.

For loyalty throughout the year,

The crown is raised above.”

Taking all of this into account, it becomes very clear, why we find ourselves immersed in good feelings, as we leap into Spring. With all this energy of beauty, renewal, healing, life, and love, it’s no wonder we don’t opt to wear, live, and breathe green all year round. And yet we can, because although the seasons change, the one thing that remains constant, but ever-growing, is the emanating power of our hearts. I am then reminded of the English folksong, “Greensleeves,” which echoes green as the color of lightness in love and the anonymous Irish street ballad, “The Wearing of the Green,” published by Dion Boucicault, from the Irish Rebellion of 1798, which ends in these words:

“And where, please God, we’ll live and die still wearin’ o’ the green!”

Through that emerald glow of love, we can create and be in that lovely energy any moment of the eternity of our lives. And the more we share our green, we can carpet the earth with velvet lawns of unconditional experience. Wearing love and life on our sleeves for always. Sounds good to me! Let us remember and reflect while we embrace the opportunity to begin anew, by planting tomorrow seeds, in the now of today.

With gratitude, I am journeying to England & Ireland mid-March (synchronously) for work, including research and energy experiencing, to help complete my newest painting of my series, which embodies the sacred energy of the Heart Chakra and the enchanted beauty of the Celtic, Druidic, & Cosmic Ancients.

Tania Marie is a Reiki Master Teacher, Visionary Artist, & Host of Sacred Journeys to Egypt, residing in Incline Village, NV. For more information about her work and services please visit http://www.taniamarie.com or call (775) 343-9244. Treatments & classes available by distance or at Reno & Tahoe locations.

If the term identity theft brings to mind images of ‘bad guys’ rummaging through your garbage looking for an account number or spying eyes ready to memorize your PIN numbers and passwords – think again. It could be as simple as someone signing into a forum using your account or as serious as having a mortgage taken out in your name.

Not protecting your sensitive information makes you a prime target for identity theft. The consequences could be an unnoticed $20 charge on your credit card or credit agencies knocking on your door.

What Is Identity Theft?

Identity theft or identity fraud is any inappropriate use of your personal and financial information. The misuse of your Social Security number, credit card, bank accounts, passwords or any data specific to you is a crime.

Um…So What Is It Really?

Identity theft is hours wasted trying clear your name of something YOU didn’t do or say.

What’s in a name?

You decide to take out a mortgage, a college loan or buy a car and you realize that your credit is not up to par. It’s not only your credit that’s affected, but the name associated with every other account under that name.

Is It Really the End of the World?

In order for you to clear your name as a victim, you’ll need to file a police report, put a freeze on your accounts and fill out a fraud complaint with the FTC…And wait…And wait some more…

Victims spend an average of 330 hours recovering from identity theft. Wouldn’t you rather be doing something else with that time?

Still Not Convinced?

Take a look at these stats. In 2005:

• 2.2 million – car accidents
• 2.2 million – burglaries
• 1.2 million – stolen cars

All these incidents added up don’t even amount to half of the amount of victims of identity theft in that same year

• 15 million – victims of identity theft.

Some statistics go as far as to claim that every 79 seconds a thief steals someone’s identity, opens accounts in the victim’s name and goes on a buying spree.

An Identity Is Only As Strong As Its Weakest Link

The very basics of security starts with you – never reuse a password!

Nowadays everything can be done online – working from home, shopping, paying a bill. In order to protect your identity, you need to protect it online. Start with your weakest link: passwords.

Makeshift or do-it-yourself solutions are not enough. You need to use an application designed specifically for the task, online password managers. This online vault should be using fundamental online security like anti-phishing, AES encryption and host-proof hosting.

And Remember

Reusing the same password across accounts is like using a hypodermic needle – all you need is for it to be compromised once and everything else associated to it is at risk.

Born and raised in New York City, Louise Vinciguerra has a Bachelor’s degree from SUNY Binghamton. She is currently living and working in Rome, Italy where she writes and handles public relations for Italian start up PassPack – leading online password manager.

Located directly east of San Francisco at the edge of the Sacramento River Delta, the Lodi wine region is one of the oldest in California. Lodi vines didn’t wait for humans to transport and cultivate them. They were indigenous to the area, dangling from trees along the riverbanks. An ideal climate for premium wine grapes, warm days are followed by cool nights, when marine air from the San Francisco Bay tunnels up through the Carquinez Straits and blows across the land.

In the past, grape farmers sold most of their prolific harvests to a handful of giant commercial wineries, among them Mondavi Woodbridge, Turner Road Vintners, and Sutter Home Winery. But in the last ten years small premium wineries have quadrupled to over 60. Dating back to the 1800s, Zinfandel has been Lodi’s pride and a wine of the month club favorite.

The region claims some of the oldest Zinfandel vineyards in California, whose fruit is purchased by the likes of Turley and Robert Biale of Napa. The phylloxera root louse, which destroyed vineyards throughout California in the early 1990s, could not exist in Lodi’s sandy soils and spared heritage vineyards as old as 100 years.

Vino Con Brio

Vino Con Brio, as much as any other Lodi winery, exemplifies the history of the region that includes giant commercial wineries and now a growing swarm of small premium producers who also produce wine of the month club selections. Anne Matson’s father Mike Matson and her grandfather had been farming cherries and grapes since the 1970s and eventually owned 650 acres of cherries and 400 acres of commercially farmed vineyards that produced Chardonnay and Merlot, which they sold to wineries.

The market has been saturated with these two varietals, and someone made an offer that her grandfather couldn’t refuse, Anne says. After the sale, her father purchased 53 acres on the cooler east side of the Lodi appellation, and the family began its foray into premium grape growing and wine making for the commercial, retail, and wine of the month club market. Planted in 1942, the Locust Tree vineyard is home to their old-vine Zinfandel.

The Amorosa Vineyard is planted to 13 different warm-region varietals, mainly Italian and the South African Pinotage. Their tasting room is located here along with the Amorosa Inn and Gardens, which Anne’s mother, Renae, runs. The family continues to farm its cherry ranch.

Anne Matson graduated from the University of California, Davis, including a year in Italy in 1989, where the Matson family had vacationed several times. “I always had such an affinity for Italy. I studied the language and the arts, poked my nose around a few cellars, and had a wonderful experience. That’s when I started to really enjoy red wine. I wasn’t quite 21 at the time, but the Italians don’t care. It’s a beautiful thing.”

After graduating with a double major in political science and communications, she worked in San Francisco in the financial field and five years ago joined the new winery, working in sales and marketing for all markets, including wine of the month club lists. Last year she became General Manager of Vino Con Brio.

Anne explains that the winery got its name from the musical term brio. “My dad has always been really into music. On sheet music, brio means that the music needs to be played with liveliness, with passion or vigor. We thought that Vino con Brio had a certain ring, and we ran with a subtle Italian theme throughout the winery, although we are not one bit Italian.” But she explains that her maternal aunt married into an Italian family, with whom the Matsons have a close relationship be- cause, along with being part of the family, her Italian uncle farms the cherry orchards.

Vino Con Brio now produces 5,000 cases of wine per year, and Anne says that they might go as high as 9,000 cases with wine of the month club distribution. But they want to keep their production small, concentrate on quality, and continue to sell most of their wines direct to customers in the tasting room, in local Lodi wine shops, and to wine of the month club members, although Anne has given some of their wines to various small distributors in Maryland, Virginia, Louisiana, Oklahoma, and Minnesota.

The family has chosen to make wines that others are not making, she says. “We don’t want to have the 213th Chardonnay on a supermarket shelf. That’s not us. We strive for the unique and for what is absolutely best suited for the exact spot where we’re planting it in Lodi.”

Lodi Vines

Lodi has always been well known for its premium Zinfandel, especially from old vineyards. So Zinfandel was part of the plan from the beginning. Their vines are 40 years-old, which Anne says are merely middle age in Lodi. “I can think of a couple of vineyards in the area that are over one hundred years-old.”

Along with Zinfandel, the Matsons focus on southern European varietals and South African Pinotage, because these regions have warm climates that are similar to Lodi. Anne says that they’re doing very well with white Muscat Canelli, Viognier, and Pinot Grigio and with reds like Grenache, Petite Sirah, Mourvedre, Sangiovese, and Pinotage, all wine of the month club favorites. Some experimental Aglianico from southern Italy is looking promising, she says.

A cross between Pinot Noir and Cinsault, South African Pinotage, which Anne calls “Pinot Noir on steroids” is the surprise element in the Vino Con Brio portfolio. “It has a lot of the flavor pro- file that you might find in Pinot Noir, but it’s a little bigger, a little bolder, more in your face. With the government changes and the sanctions lifted in South Africa in the last 20 years, there’s been an influx of South African wines that were previously not available, and I think over time they’ve peaked the curiosity of California growers.”

My grandparents went to South Africa a little over a decade ago and brought back a bottle of Pinotage to my father because it was the heritage grape of South Africa. That got him researching the varietal, and he later realized that Lodi and Cape Town have exactly the same number on heat summation tables. And both areas have the same sandy-based soil, so that’s what prompted us to experiment with the varietal here. It’s done quite well.”

Highly capable, Anne Matson is proving to be a formidable steward of Vino Con Brio. Soon to be married, she anticipates changing some of her obligations at the winery. “When I eventually have children, I’m sure they will prevent me from working the 60-hour plus workweek that I’m doing now. But I always see myself definitely involved with the winery in some way.”

Kent Campbell is a co-author for Celebrations Wine Club in collaboration with Anna Maria Knapp. Celebrations Wine Club is a wine of the month club delivering the best wines of California and Italy for over 18 years.

Would you like to know the oldest insider secret to insulate yourself from negative outside forces and become not only financially independent BUT learn to how to really recession proof yourself from any economy? Ask yourself a question, what do all successful people in have in common? If you guessed money – you’re wrong. If you thought education – wrong again. However if you said establishing “win- win” relationships you get a gold star!

The ability to create and maintain rewarding relationships is the very foundation for becoming successful in anything. Andrew Carnegie – the 2nd richest man, according to “the Wealthy Historical Figures Report” is indirectly is responsible for producing one of the most popular partnership on the subject “Think and Grow Rich.”

Now, if you think Bill Gates is rich he chimes in at the # 20 spot, while Warren Buffett shows up at # 37. As a matter of fact, Carnegie’s wealth of $298 Billion dwarfs the combination of Gates’s $101 & Buffets $62 billion so you should listen to what Carnegie had to say about the subject.

He revealed his secret to success to Napoleon Hill the power of networking and developing Master Mind groups. Carnegie even employed Napoleon’s research to study the subject. There are numerous examples of Master mind groups in Hill’s classic “Think & Grow Rich” which has sold over 60 million copies to date and has helped to create thousands of millionaires.

There have been countless books, programs & courses for people to take to learn how to implement Carnegie’s secret to success.

Regardless of which author you read, the point is this – you can’t do it alone and you need to leverage your ability to develop contacts. Networking is an essential skill for most business people, but especially for entrepreneurs. Do the same fundamental principles apply in today’s busy world as they partnership in Carnegie’s day? Absolutely, it’s about developing and maintaining relationships. You need to surround yourself with like minded people and create your own master mind group.

The times may change and the technologies certainly change, so what can you do to “recession proof” yourself? The number one thing you can do is continually grow your network. Look at different methods and opportunities to increase your contacts.

Here are some tips and resources to help you improve your networking skills and extend your reach.

Do you have a 30 second elevator speech? Are you maximizing the space on your business cards by printing on both sides with a definite message? How often do you follow up with the people you actually exchange cards with?

Do you have a personal blog or website that has your name in it? Everyone uses email, do you have a signature file with various ways people can to contact you, — maybe even the address of your LinkedIn profile. This leads to another question.

Are you using social networking websites and resources like LinkedIn, FaceBook, Twitter, Plaxo and others to help build your online contacts? If you do use social networking mediums, how active are you and do you have a strategy?

Remember, it’s still about Relationships! Your net worth = your net work! How big is your Rolodex? What did you do this week to make it grow? Do you have a system or a plan for leveraging your relationships?

Not sure where to get started? Well, your in luck can grab a FREE copy of Napoleon Hill’s “Think and Grow Rich” to get acquainted with how mastermind groups and networking works by visiting http://www.ChrisSwainRecommends.com/Networking right now. You can find other great ideas, practical tips and easy ways to get tax using social networking resources and the internet to expand your network at http://the-netrepreneur.com/blog today.

Chris Swain – Wealth Coach

This is meant to be informative only.  This is not to be taken as legal advice.

Very surprisingly, only a small percentage of the U.S.A. population takes advantage of the wealth of informative material provided by the world’s largest publisher – the U.S. Government Printing Office.

Here is a source of priceless, accurate and official information which is reported and written by experts. Almost every conceivable subject has been reported upon in detail in some government publication – topics such as energy, employment, health, business, investments, science and technology, education, careers, transportation, veterans and personal benefits, consumer advice, foreign trade, law, space, food and diet, astronomy, gardening, medical, maintenance, housing, money management, equipment, hobbies, travel – the list goes on and on.

These publications are available to you upon request. In fact, you indirectly helped pay for them. A part of your tax contribution is allocated to operate the government printing office.

Many of these publications feature business sand personal matters that may directly help you make or save money. This report, however, will outline the most simple and ideal method to reap a huge financial gain from these publications – selling this information by mail.

You undoubtedly have noted ads offering reports on government surplus, oil lotteries, land acquisitions, energy, etc. These ads appear in many national magazines monthly. year after year. Such reports contain information extracted from government publications. Often they are copied word for word. The “insiders” know how and where to get this valuable information free, or at low cost, then use this material to earn huge profits for themselves.

Few people realize that government publications are not copyrighted. Anyone has the authority to use this material for his own personal benefit. That includes copying it word-for-word if desired, reproducing it, and selling the information in the form of books, manuals or reports.

From this vast source of published material are many thousands of ideas you can adopt to prepare an informative publication which can be profitably sold by mail.

The first step, obviously, is to find out which publications are available, what subjects they cover and where they can be obtained. The second step is to select topics which would inform, appeal to and attract a large number of people who would be willing to buy your information by mail. The third step, is to compile this information into a book, manual or report, get it printed, then go about the business of marketing it profitably.

Step 1

Besides a huge volume of official documents, the government printing office issues about 25,000 other booklets and reports with topics that concern and interest the general pubic. The government also publishes guides which lists and describes new issues when they become available.

Write to the Consumer Information Center, Pueblo, CO 81009. Request to be placed on their mailing list to receive the “Consumer Information Catalog” which is issued periodically during each year. Also request to receive “Selected U.S. Government Publications” from: Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

Many public libraries stock these catalogs and some government publications. You can check for titles of current and back issues and order anything that interests you or copy any information you need. You may also find copies at other U.S. and State agency offices and perhaps at your local chamber of commerce office.

Publications may also be obtained from government offices such as the U.S. Department of Commerce, U.S. Department of Agriculture, etc. These agencies offer many publications pertinent to matters in their field. For example, the Department of Commerce can provide data and information assistance in various business matters, foreign trade, etc.

The ruling powers in Washington are cutting funds to many agencies. It is likely that in future not as many free publications will be available as were printed in the past. The low cost of any government publication, however, is still a tremendous bargain. Never hesitate to pay a small amount for valuable information that could be the source of financial benefits for you.

Step 2

Which topics to consider for your publication? What type of printed information will the public buy? Basically, to sell successfully by mail, your product must fill a People need or desire. It must offer a specific appeal factor that will make the public want to obtain the product. Some of the strongest appeals are found in products which promise to help people:

Make Money Be Safe & Secure Have Fun & Enjoyment Save Money Eliminate Problems Find Out Where to Get Save Time & Effort Be Popular Something Beneficial Enjoy Comfort Do Things Better Something Useful Enjoy Health Gain Success

Thus, your publication should deal with the “How To” and “Where To” type of subjects. This is the main information the buying public seeks and will buy. The stronger information appeal your publication offers, the larger number of people will be attracted to you offer. This factor will translate into a greater sales volume and ultimately higher profits.

Emphasized again, the subject matter of your publication must interest and appeal to a large number of prospects. Among large group categories are: households, blue collar and white collar workers, opportunity seekers, investors, dieters, recipe fanciers, gardeners, teenagers, senior citizens, mail order aspirants, health and exercise enthusiasts, fix-it-uppers, hobbyists, sportsmen and many other specific classes of people seeking helpful information to fulfill their desires and needs.

Step 3

When you decide upon a suitable subject or subject or subjects, you next step is to compile the information into your own publication. You can copy word-for-word from the government literature, extract portions of the copy, express the ideas in your own words, or add some of your own ideas and thoughts to enhance the subject and provide the reader with additional information.

The size of your publication will depend upon how many words are necessary to fully cover the subject. Provide every essential and important detail so the reader will completely understand and benefit from the information. Don’t skimp, but don’t include anything that is superfluous or inappropriate to the subject. Give the customer at least what he expects – more if possible. A happy, satisfied customer is a confident prospect for your future offers.

For example, a publication entitled “Second Opportunities”, explaining a large number of money-making activities, might require a booklet form of many pages. A publication entitled “How to Grow Prize-Winning Roses” might be a report of just a few pages.

As stated previously, you can reproduce any government printing, even page for page, if that size would fit the style of your publication. to test your offer, you can get initial copies mimeographed, but the best-looking reproduction can be provided by an offset printer. He can reproduce printed copy. Type your own copy on a machine with carbon ribbon. It will provide clear, dark copy which the printer can reproduce with sharp results.

Adopt a title for your publication that will create attention. The title in a descriptive circular, or stated in a classified or space ad, can affect sales. The title should explain the subject matter in as few words as possible. Bring out as many of the appeals listed in Step 2. Yet, keep the title short without sacrificing any word or phrase that might keep a reader form becoming a customer. Look through magazines for titles of books and reports sold by mail. You will get ideas for preparing titles to attract the mail order buyer.

What price to charge for your publication? Only testing can determine the right price. The right price is the selling price that brings in the most profit Not total sales necessarily, but profit… the bottom line in any business activity. Set a price initially based on the suggestions in the following paragraph. Later tests may determine that you can make more profit by charging more and selling less. Or, tests may prove that by lowering the price and selling more units, you earn more total profits. Often the introduction of a new mail order product requires testing… and testing again… until the most effective sales copy and the right selling price is established to provide the most profit from each promotion.

To make big money selling information by mail, consider pricing your publication at least 10 times its cost. And, that’s just the norm for a multi-paged publication. A report of just a few pages must be sold for 15 to 20 times its cost to realize adequate profits from promotions. To start, get just a few copies printed. but, don’t base your selling price on this cost. Request the printer to quote you on 1,000 and higher quantities. This will be the volume you will be purchasing if your publication is successful and that cost should be the basis for initially pricing your publication.

To promote sales of your publication, use one or all of the usual mail order methods… classified ads, space ads and direct mail.

Classified ads are seldom productive if the advertiser solicits orders for items priced over $3.00 directly from the ad. Classified ads are mainly used to obtain inquiries for higher-priced items. So what can you do with a publication that must sell for $5.00 or $6.00? You should promote this publication through space ads or include the publication in a descriptive circular or catalog featuring this publication among other offers of your own or that of other publishers.

Space ads are what the terms implies; they feature more space than a classified ad. This greater space allows for bold headlines, more details about the offer and inducements for the reader to send in an order. If space permits, an order form is included in the ad.

Direct mail consists of People your offer to a list of names. These names could be your customer list or names obtained from a list broker. Use only name lists that will be responsive to your offer. For example, an offer for a gardening publication should not be sent to a list of auto mechanics. Such a mailing would stand little chance for success. Also, it would hardly pay to send out a mailing for a $5.00 or $6.00 offer. Use direct mail to promote $10.00 or higher items, or send circulars or catalogs featuring several publications to receive orders for multiple items and higher dollar average per sale.

Selling information by mail profitably, requires application of the basic methods used by other successful mail order operators. This report, of course, cannot provide a complete course in mail order techniques. Obtain some books which explain how to operate a mail order business efficiently.

To summarize, check over the list of government publications that might provide suitable material for your own book or report. Then send for it. Determine if the contents can be the basis for a publication with strong appeal to a large group of prospects. Compile this information into an interesting book or report. Promote your offer slowly and carefully at the start. If promotional tests are favorable you can increase your advertising and promotion efforts, sell larger volumes of your publication and earn larger profits.

Follow these procedures faithfully and you could be on you way to earning a fortune – making your start with free government publications.

Copyright 2004 by DeAnna Spencer

Note to editors:
To show my appreciation to the editors that use my articles, I offer a free solo ad. Simply send an email to People by using the form on the contact me page on my website to tell me the url the article was used on or send me a copy of the ezine it was used in.

DeAnna Spencer is a virtual assistant that helps entrepreneurs run a successful business by providing affordable administrative help. She also publishes a blog for small business owners. Visit this small business resource today.