It might seem obvious, but in managing a business, it's important to understand how the business makes a profit. A company needs a good business model and a good profit model. A business sells products or services and earns a certain amount of margin on each unit sold. The number of units sold is the sales volume during the reporting period. The business subtracts the amount of fixed expenses for the period, which gives them the operating profit before interest and income tax.

It's important not to confuse profit with cash flow. Profit equals sales revenue minus expenses. A business manager shouldn't assume that sales revenue equals cash inflow and that expenses equal cash outflows. In recording sales revenue, cash or another asset is increased. The asset accounts receivable is increased in recording revenue for sales made on credit. Many expenses are recorded by decreasing an asset other than cash. For example, cost of goods sold is recorded with a decrease to the inventory asset and depreciation expense is recorded with a decrease to the book value of fixed assets. Also, some expenses are recorded with an increase in the accounts payable liability or an increase in the accrued expenses payable liability.

Remember that some budgeting is better than none. Budgeting provides important advantages, like understanding the profit dynamics and the financial structure of the business. It also helps for planning for changes in the upcoming reporting period. Budgeting forces a business manager to focus on the factors that need to be improved to increase profit. A well-designed management profit and loss report provides the essential framework for budgeting profit. It's always a good idea to look ahead to the coming year. If nothing else, at least plug the numbers in your profit report for sales volume, sales prices, product costs and other expense and see how your projected profit looks for the coming year.

Summary:
Learning the German language can be an entirely never-ending education. You might think that since the German language is very keen and strict when it comes to its articles; there is no other way in for you to be able to learn other parts of the German language unless you go through the articles properly.

Actually, a person learning German as his second language and has managed to learn and use properly German articles, the remaining lessons of the German language can beco...


Keywords:
german,learn,speak,study,tips,language,articles


Article Body:
Learning the German language can be an entirely never-ending education. You might think that since the German language is very keen and strict when it comes to its articles; there is no other way in for you to be able to learn other parts of the German language unless you go through the articles properly.

Actually, a person learning German as his second language and has managed to learn and use properly German articles, the remaining lessons of the German language can become suddenly easy. Having said this, it of course means that any one person who has not encountered the German language in his entire life has the possibility of learning and speaking the language with full confidence. But when is this going to happen? Certainly there isn't any time specification for this since learning another language can be a serious course for some while it may just be a part-time hobby for others.

What matters here is that you, as the student and learner, are willing to go beyond what is usually used and seen by most. After all, what is the use of the internet if you do not extend extra effort in finding the best method suited for you in learning the German language?

Simply think of the articles (der, die, das) as an important element of each German word. Add to it the fact that each of these articles always has to come before a noun. This can be unorthodox compared to what has been traditionally taught but by just trying three of the articles, one has to come out correct.

Okay, as far as the standard rule is concerned, you can actually use it to help you out in determining which article is correct. Grouping them together would be one as in nouns with adjectives ending in "-heit" or "-keit" always take the "die" article. If you are just observant enough with the pattern and how the words go about; you will actually notice these things and believe me, they are really helpful.

Go on ahead and explore more of what you can find about the German language. You will be surprise but the quality of what you will learn is obviously more than enough.

Summary:

It was only a matter of time before golf and technology merged, and that time is now. From computer gadgets to software, you’ll find that there are some very interesting technological advances aimed at golfers.

Keywords:

golf, golf tips, gold lessons

Article Body:

It was only a matter of time before golf and technology merged, and that time is now. From computer gadgets to software, you’ll find that there are some very interesting technological advances aimed at golfers.

Scorekeeping is one place where software has really come into play. Keeping score on a single game of golf isn’t that difficult, but tracking a series of games and establishing a handicap for tournament play has traditionally been serious business. There are several types of scorekeeping software for golf players and some are even recognized by certain tournament officials to establish eligibility to play.

The options include online sites that are very simple to use. The golfer enters his or her information online and the program does all the calculations. Some golf organizations include the use of this type of program as a benefit of membership.

Evaluating a player’s swing has always been the bane of golf professionals and instructors. Where exactly is the player going wrong? And how can it be corrected? There are a couple of major programs for swing analysis available. Typically, a movie is taken of the golfer while he executes a typical swing. Then the computer software overlays an image of a perfect swing, giving the golfer and the instructor a frame-by-frame analysis. Not only is the golf swing slowed down for a critical look, but it’s easy to pinpoint any problems.

Practice is another area improved by technology. Those who want to practice their golf games often have very limited options. They can go to a driving range or golf course to get in real practice, or they can practice putting in limited space. But the golfer who lives in a crowded neighborhood can now use one of several golf aids to practice swings right in the backyard.

In this case, the answer doesn’t have to be high-tech, though there are some really great technical options. Some golfers use a net to catch the ball a few feet past the swing, though this does at least slightly limit the benefits of practice because there’s no way for the golfer to tell whether it would have been an excellent shot. Some of the high-tech golf aids allow you to see how far the ball would have traveled and the exact path it would have taken.

There will probably never be a time when computerized golf takes the place of 18 holes on your favorite golf course, but there’s no doubt that technology has an important role in golf today.

Despite the hefty competition, Yamaha still thrives as one of the leaders in the ATV industry. Part of Yamaha’s success is the delivery of quality ATVs.

Another reason is Yamaha's dedication to provide innovative creations far better than what the competitors give. To be at the top is the thing that keeps Yamaha going. Along with Yamaha's upward stroke is the invention of several notable ATVs. One of them, the 2007 Yamaha YZF-450 is highly regarded by critics and ATV fans.

Built to dominate the competition, the Yamaha YZF-450 is an ATV like no other. This elusive model is starting to disappear in the market a several ATV users have followed the trend. The specifications are superb as the 2007 Yamaha YZF-450 is powered by a 449cc engine capable of delivering combined speed and power. The 5-valve titanium engine features a fan to improve the cooling down of engine. The transmission is 5-speed with a manual clutch allowing controlled speed and maintained efficiency. Also, the Yamaha YZF-450 is a 2 wheel drive machine with cam style adjustment.

Interestingly, the chassis of the 2007 Yamaha YZF-450 is built to conquer the wear and tear of racing tracks. Considering that racing obstacles are difficult to overcome, Yamaha designed the chassis to hold the entire ATV. Although the body seems light, it is strong enough to maintain that parts and see to it that everything is in place.

The suspensions in the front and rear are developed make the ATV intact. High technology was implemented in polishing the suspensions to promote no-nonsense performance. Super brakes are situated in the front and at the back to ensure quick stops and strong holds. The chassis' entire focus is providing fast and smooth ride to all ATV drivers.

Yamaha takes pride being fuel efficient and environmental friendly. The system the functions within the engines ensures that combustion is completed. Consequently, the smoke emitted will not be a detriment to the surroundings. Moreover, the 2.6 gallon capacity of the 2007 Yamaha YZF-450 can take a rider longer than other ATVs. This fuel efficient ATV guarantees savings. In addition this ATV demands low maintenance. Since all parts are Yamaha made, it is certain that the ATV will reach its full potentials before breaking down.

Gradually, the 2007 Yamaha YZF-450 grabs the headline. This ATV has the reputation to perform well as evidenced by the ATV race results. With this model, Yamaha has added another beauty in its chronicles of achievers. To see the 2007 Yamaha YZf-450 gaining monumental success is not surprising at all.

Just as traditional medicine was replaced by sophisticated capsulated drug production, the introduction of modern technology assisted gambling in making its way to the online world.

Whether you choose to gamble your money through the traditional or the virtual way the following tips will guide you on what's hot and what's not of the gambling world. Should you choose to use online gambling products, here are a few tips on how to avoid risking those wagers while keeping your online micro gaming experience enjoyable.

• Who's who? - Current research shows that 3 out of 5 online gamblers fall into mischief. Its important to know the online operator of the online gaming site you are visiting before wagering those bucks so transactions will be easy should disputes arise.

• Is it Legal? - Applicable laws pertaining to online gambling exist in every US state so you may assume that every state varies in the provisions of the laws covering such activity.

• Is it Legit? - Despite the strict laws existing against offending online gaming sites there remain some people who prey on people's money. There are online gaming centers which are legally commissioned to conduct micro gaming events. And one way to recognize them is by the type of software from which these sites operate.

Software such as OddsOn, Playtech, Cryptologic, and Microgaming, are just some of the most favorite. Suspicious sites do not display these softwares. These sites are not legally bonded and are not protected by active gambling policies in the area where they are allowed to operate.

• Know the Rules! - Luck works and there are simply lots of psychology working on those lethal moves. Master the simple systems at which the game operates and you are certainly an edge away against the bookies!

• Read, Read, and Read - One fact about gambling is that most operators won't disclose real information about the details of the payout. Read the fine prints. It saves you in the long run.

• Develop a Strategy - As far as chance gaming is concerned, knowing when to go flops or turn cards is just as important as planning a military assault against your opponent. Varied but intelligently appropriate strikes are important.

• Risk it! - You tend to deregulate the amount of money coming out your of pocket as you progress. Latest statistics show that sixteen US states are currently financing gambling related problems. Gaming and gambling is a form of entertainment so you expect to lose some money in the end. Given the consequences, realizing the money you can afford to blow out is important.