Kickstart Your Hen’s Party With These Clean and Classy Hens Party Games and Ideas in this year

If you’re organising a hen’s party or hen’s night, having some hens party games up your sleeve will definitely help make the night fun and enjoyable for all the ladies. Not all brides to be want a wild and raucous celebration before their wedding, and many brides may have ladies of all ages attending the party (such as mothers and aunties). If you’re worried that some people might find some of the naughty hen’s party ideas a bit offensive, here are some nice hen’s party ideas for you to include in a classy hen’s party celebration.

Get the Party Started with these Hens Party Games

If you have a hen’s party with a lot of women who don’t know each other, it’s a great idea to start the party with some games that help everyone to mingle easily and feel included in the group. Here are some ideas that are perfect if you’re starting your hen’s party at home.

Clink and Drink

This game is a great way to ease all of the hens into the party and helps guests identify where everyone ‘fits’ in to the picture. It’s also easy to get into as you can offer all of the ladies drinks on arrival and then move straight into this game. Once everyone has a full glass (of champagne or a non-alcoholic drink for the non-drinkers), let everyone know the rules of the game – if you belong to the group of people that are called out, you have to ‘clink and drink’ with the other members of the group. Some group ideas to start with include:

  • Clink and Drink if you are part of the bride’s family
  • Clink and Drink if you are part of the groom’s family
  • Clink and Drink if you work with the bride
  • Clink and Drink if you met the bride through the groom
  • Clink and Drink if you have known the bride for more than ten years
  • Clink and Drink if you met the bride in the last year
  • Clink and Drink if you went to school with the bride

To make the game more interesting, you could introduce penalties for anyone in a group by themselves – and of course rig this easily by calling out very specific groups such as ‘Clink and Drink if you’re getting married next weekend!’

The Purse Game

The Purse Game is a great way to settle everyone into the party and get the games started without too much pressure. Each hen takes out three items from their purse and then places them discreetly into an empty handbag or purse. If you have a large hen’s party group then you might want to limit it to just one item. This works best if the items are unusual or unique. Next, have the bride go through the handbag one item at a time and guess which hen the item belongs to.

Design the Wedding Dress

This is one of the best known and classic hens night games, and involves small teams of hens and a whole lot of toilet paper! Each team of hens has a designated ‘model’, and using their rolls of toilet paper they create a fantasy wedding dress in a given time frame. At the end of the designated time period (10-15 minutes is good), each team’s ‘model’ gets to parade on a pretend catwalk and the rest of the team explains the concept behind their dream dress. It helps if everyone gets into the spirit of things by making up a designer name and really emphasising the detailed sections and craftsmanship on the dress. The bride chooses the team with the winning dress design at the end.

Hens Party Games with Keepsakes

These hen’s party games are also great to incorporate into your party as they provide the bride with something they can keep as a memento or keepsake. This is a great idea for all brides but especially those who have been dreaming of their wedding for some time and would appreciate the token.

Post It Note Memories Game

This game is a great way to jog the bride’s memory and remind her of fun and interesting anecdotes from the past. Start by giving everyone a post-it note and a pen. Each hen then writes down a brief sentence of a memory they have of the bride. After everyone is done, When everyone is done, place all the post-it notes on a hard surface for the bride to read one by one. As she reads them out she has to guess who wrote it and explain the story out loud. Tales of childhood, old boyfriends and drunken nights welcome. The bride can then add these into a nice hens night keepsake.

Picture the Future

Picture the Future is a quirky and creative hen’s party game that also gives the bride a keepsake they can hold on to. For this activity, you’ll need a few old home, fashion and bridal magazines, scissors, glue and some large sheets of paper or cardboard. Split the hens party guests up into small teams and have each team create a collage or storyboard of how they picture the couple’s future together. Start with things like images of their wedding day, honeymoon, children, in ten years’ time and when they retire. Each group then shares their storyboards with the bride and other guests.

So there you have it! These are just a few ideas of hens party games you can incorporate in your bride-to-be’s hens celebrations. If you’re looking to make your hens’ party even more memorable, consider getting your group of hens together for a hens pamper package or destination hens party.

A Beginner’s Guide to 4×4 Suspension Lift Kits in this year

You see them all the time: Light trucks, Sport Utility Vehicles, Jeeps, and more, coasting down the highway, sitting atop towering truck suspension lift kits and sporting a set of tires so big that a person could live in them. If you’re the curious type looking to lift up your own rig, a more important question than “How do I get my ride to do that” is “Why should my ride do that?”

There are several reasons why people might customize their vehicles with suspension lift kits, as well as quite a bit to know before you get started. If you’re a seasoned veteran who has conquered the most vicious terrains and knows your vehicle better than your own mother, there probably isn’t much for you to learn here. On the other hand, if you’re just getting started and want to familiarize yourself with the basics, read on.

Why should I lift my ride?

Glad you asked. Equipping vehicles with a suspension lift kits involves much more than buying the sexiest looking truck lift kit and then dropping your ride off at the local mechanic. Actually, chances are good that if that’s all you plan to do, lifting your ride might not be right for you in the first place. Installing truck suspension lift kits requires some hard work, a bit of technical savvy and consistent upkeep and attention to your vehicle’s components.

The first determination you need to make when considering suspension lift kits is what you want to do with it. There are essentially two main purposes for installing truck lift kits: style or function. Although the two are somewhat interrelated, it’s still important to consider which purpose you most wish to pursue, as it will assist you in making the correct modifications to your vehicle.

Style:

Let’s face it: Transforming a vehicle into a style statement has been a popular hobby ever since the advent of tailfins and flame decals. As much as we all might chuckle at a hybrid hatchback sitting on 18″ wheels, or the family sedan with a wing that resembles the Seattle Space Needle more than a spoiler, we also find our own vehicles having fuzzy dice hanging from the mirror, or a bobbling hula dancer statuette on the dash. As far as style is concerned, adding truck lift kits makes more of an impression than anything else you can do to your ride. Heads turn instantly at the sight of a lifted rig with massive tires that appear to be sprouting fangs and an exhaust system that scares stray puppies into hiding.

When it comes to adding suspension lift kits to make a style statement, looking good is the easy part. Sometimes it’s easy to overlook general, everyday performance in the midst of decking out a ride. For this reason, choosing the right suspension lift kit with attention to comfort, reliability, durability, safety, and not to mention price, should be given just as much consideration as those precious inches you want to add.

Performance:

So you’ve made the jump into tuning your rig for the off-road world, and you’re ready to take the plunge to invest in one of many truck lift kits. But before diving headfirst into a custom truck lift kit and gigantic tires, there are a number of issues to address to ensure a correct setup. The first step is to ask yourself what you will be doing the most, whether it’s slow-speed rock crawling, high-speed desert racing, general purpose 4 wheeling, mud racing, or long distance open country treks. From there, you can narrow down what you need to do in order to customize your vehicle to suit your needs.

Whether you’re just starting out, or you’re the experienced professional, tuning your rig for optimum off-road performance is an expansive hobby with numerous factors to be wary of. The possibilities are limitless, which can sometimes make it hard to determine exactly which suspension lift kits are ideal for what you want.

Where do I begin?

As if determining which suspension lift kits to purchase weren’t complicated enough, installing truck lift kits can alter other components in your vehicle, sometimes causing unforeseen issues that could affect performance or be potentially detrimental to the vehicle itself. For example, drive shaft length, steering geometry, brake lines, highway performance and handling, gear ratios, and overall weight are just a few of the factors that could potentially be impacted by adding truck suspension lift kits.

Finding ample resources to determine what products you need can be difficult. Speaking with a mechanic can provide some insight. Reading factory service manuals, off-road magazines, internet message boards, manufacturer’s guides, and a number of other resources can help as well. But by far the most useful way to determine what truck lift kits are right for you and your vehicle is to consult an experienced and knowledgeable person who has a vehicle similar to yours and uses it in the manner similar to what you want to do. Not only can such a person suggest the correct products, but also likely has experience with installation tips and general drivability.

In the meantime, here are some of the basic elements of suspension lift kits for you to keep in mind as you plan your modifications.

What does a Suspension Lift Kit do?

  1. Clearance

    For starters, one of the foremost reasons for installing truck suspension lift kits is to raise the height of your ride off the ground to enable steeper ascent or descent off-road, and higher ground clearance. In general, it makes sense that when driving over boulders, slogging through mud, coasting across the desert, or even just making your way through the occasional forest trail, higher clearance facilitates negotiating certain obstacles. This can often be a tricky bit of artistry to manage, as higher clearance also raises your vehicle’s center of gravity, which can reduce handling.

  2. Larger Tire Fitment

    The general consensus suggests that larger tires equate to more traction, right? Well, not entirely. While larger tires may provide some improvement to traction in off-road conditions, there are other ways to improve a vehicle’s traction that are far more efficient than simply bulking up the rubber. Aside from the obvious stylistic discretion, the main reasons for adding larger tires are for higher vehicle clearance for improved performance in mud, deep snow, rocks, and deeply rutted trails. Certain tires designed specifically for off-road conditions can improve traction depending on the circumstances, but the added clearance is the most immediate and direct benefit of larger tires.

Factors to Consider with Truck Suspension Lift Kits:

  • Installation: Many manufacturers offer manuals for installing truck lift kits onto certain vehicles; however, some installations are quite intricate, requiring some welding or cutting in order to add some necessary components. In this case, having a trusted mechanic or a few knowledgeable friends is the best resolution.
  • Additional Modifications: Upgrading to truck lift kits with taller tires also means that a number of components may require part upgrades or some tuning to compensate. For instance, a truck’s engine is tuned at specific gear ratios to propel the vehicle. When adding taller tires, the gear ratios must be tweaked accordingly, since the engine has to spin much larger, heavier tires. Again, consult with more experienced individuals for further insight.
  • Highway Performance: Larger, wider tires can sometimes result in instability on roads or a noisy, uncomfortable ride, particularly at high speeds. Also, more aggressive off-road tires tend to wear faster on the highway, and traction might not be as great as you would expect on wet roads. In this sense, larger tires can sometimes be a gamble without any direction from an experienced off-road veteran.
  • Weight: larger tires are heavier, which can put a lot of strain on your suspension, particularly if it’s a stock suspension. Trusted, durable suspension components and lighter aluminum wheels can sometimes help to reduce the strain.
  • Handling: Adding truck suspension lift kits will undoubtedly raise the vehicle’s center of gravity, resulting in less stable turns. This is a common issue when installing truck lift kits, but is mostly just a matter of becoming accustomed to a vehicle’s change in performance.
  • Legality: Some suspension lift kits are such a serious change in your suspension system that it may not be legal. Check the suspension regulations within your country, state, or province to be sure.
  • A Few Useful Accessories: Before installing a lift kit, it’s a good idea to first examine if any components will be affected by your vehicle’s new height. Here are a few useful accessories that may need to be upgraded:
    • Brake Upgrades: Stock brakes can’t always accommodate larger tires, or will wear easily due to the added strain.
    • Drivetrain and Differential: Axles, gears, differential covers, lockers and more ensure that your drivetrain is up to par with your suspension.
    • Replacement Parts: Longer Control Arms and Track Bars to compensate for the additional height of your rig.
    • Shocks: For those taller lifts, longer shocks will ensure the smoothest performance both on and off road.
    • Other Parts: Steering linkage, slip yoke, drive shaft length, u-joint angle, and brake lines are all worthy of consideration before installing suspension lift kits.

Installing Suspension Lift Kits:

When it comes time to install a lift kit, there are two ways possible ways to go about it: install it yourself, or have a professional do the job. Naturally, each has its advantages and disadvantages, and when it comes to your rig, attention to detail is crucial. A general rule to follow is that even if you know you want a large lift, it’s best to start with a small lift and work your way up. This allows you to work out any kinks and hindrances along the way to make sure your kit works right.

  1. Do-It-Yourself

    Even if you’re not technically inclined, taking the time to learn the inner mechanics of your vehicle is a valuable experience that can save you time and money. An intimate knowledge of your rig can also allow you to make your own modifications to your vehicle if the need arises. There are numerous resources available that can usually guide you through the majority of the process; however, one must keep in mind that it’s a lot to take in, and tweaking the intricate components of your vehicle is no small matter. It’s always a good idea to have a second set of hands or an experienced individual assisting you.

    On the downside, even with the increasing availability of bolt-on kits, installing suspension lift kits is no easy task, particularly if you’re a beginner. Additionally, certain instructions or resources can sometimes be misleading or based upon the personal preferences of individual gearheads. Often times, after installing a lift kit you’ll find yourself spending hours tweaking the other components of your vehicle to get them back to spec. That’s a whole lot to take on, particularly if you’re inexperienced.

  2. Mechanic

    A licensed professional installing your lift kit is typically the best way to ensure that suspension lift kits are installed correctly, so long as you’re willing to pay the labor charges. A professional can perfectly tune your vehicle to your liking and see to it that all components are working as they should, all within a fraction of the time it would take even the most experienced gearheads to install it themselves.

    On the other hand, as is the case with regard to any mechanic, it might be difficult to find one you can trust to install the kit properly while not overcharging you for any unnecessary parts. Also, if you’re not a gearhead, anytime there’s a functional deficiency or your vehicle needs minor tweaking, you have no choice but to return to the mechanic for service.

Suspension Lift Sizes:

Small: A small lift consists of 1.5 or fewer inches, and will grant you a little more clearance and room to run slightly larger tires. The most common way to gain a small lift is by using coil spacers in front and long shackles in the rear.

  • Advantages/Disadvantages: Small lifts are inexpensive and easy to install with very few complications.

Medium: A medium lift is roughly 2″ of lift, and is a good choice for those looking for the best tire clearance, but aren’t planning on doing any off-roading. Common medium-sized lifts use spacer and add-a-leaf lifts, and sometimes come with new shocks.

  • Advantages/Disadvantages: You’ll notice changes in handling and performance: some good, some bad. You’ll also need strong rear springs, and if you plan to use an add-a-leaf kit, later modification for more lift may be difficult, since add-a-leafs are designed to lift stock springs.

Large: The largest lifts consist of 3 to 4″ or more for an aggressive look and the best off-road performance. A common large lift setup consists of new front coils and add-a-leafs in the rear, plus some combination of new front coils and new rear springs. These kits often include a matching set of shocks.

  • Advantages/Disadvantages: Large lifts are obviously the most expensive, and more complications are expected than with smaller lifts. On-road performance will also be affected, sometimes dramatically. But a large lift will transform your rig into an intimidating off-road machine that will stand out among a crowd.

Types of Suspension Lift Kits:

Spring Over Axle (SPOA):

SPOA suspension lift kits are most popular among serious rock crawlers looking for the utmost articulation (up and down wheel travel). These truck lift kits keep the tires on the ground for maximum traction, while correctly lifted springs lifts everything out of harm’s way, including the springs.

Shackle Reverse (S/R) Suspension Lift Kits:

S/R truck lift kits are designed to provide a smooth ride upon mild terrain such as forest roads, desert driving, and scenic trails; however, high-speed driving on highways is not recommended.

Coil Suspension Lift Kits:

The choice of many of the world’s best-riding 4 wheel drive vehicles, Coil Suspension Lift Kits offer unrivaled ride quality and cheaper springs, but installation sometimes requires some welding. The end result, however, is a suspension lift kit that provides excellent articulation on the trail, and a comfortable ride you have to feel to believe.

Lifted Spring Suspension Lift Kits:

The most commonly used type of truck lift kits in the world, Lifted Spring systems are easier to install, and an excellent choice for first-time lifters in the off-road world. These truck lift kits allow you to run larger tires for additional clearance, while producing control on the highway.

Shackle Suspension Lift Kits:

As probably the most affordable way to add inches to your rig, Shackle Suspension Lift Kits are primarily for the truck enthusiast looking to add larger tires, yet are not intending to do much hardcore off-roading. Moderation is recommended with these truck lift kits, as Shackle systems are known to affect steering and sway control.

Types of Soft Toys in this year

There are of course plenty of different types of soft toys available for kids of all ages. Broadly speaking you will be looking at two categories thereof – on the one hand you have the educational toys, and on the other hand there will be the “classic” soft toys, the comforting toys like teddy bears and plush animals. Both the learning and classic varieties have their own place in the nursery and both will deliver their own styles of fun and entertainment.

Educational toys are ideal for encouraging questing minds to start exploring the world around them. As far as types of soft toys go, educational toys tend either to be things like finger puppets and glove puppets, or sets of toys that illustrate a certain thing about the world, like a pack of farm animals or jungle animals. A puppet can actually help to awaken a child’s interest in the world around it – the colourful animal or character on the hand or on the finger can be used as a “teacher”, pointing things out to the child on a walk or in the nursery.

Classic types of soft toys perform two basic functions in the life of a child. First, they give the child what is probably its first experience of an attachment to something other than its mother and father (or of course its father and father, or its mother and its other mother). This is an extremely important thing for a child to learn. An attachment to a soft toy is a natural and healthy way of starting to learn that there are other things in the world to which one can become attached. In other words, that one is able to make friends.

Second then, the classic types of soft toys also encourage a child to start using its imagination. The child that starts to play with his or her toys regularly, and to give them imaginary personalities, or to take them on wild adventures, is a child learning to use his or her brain to make imaginative links between his or her internal world and the world outside. An active imagination is well reputed to be a sign of a healthy mind – so making sure that your child has access to the toys that are often his or her first outlet into the world of the mind is an important part of parenting.

There is of course one other attribute that all types of soft toys share. They are soft. This means that they are completely safe to give to even very young children. There is nothing about a soft toy that can cut or bruise or in other ways cause harm to a child and so parents can safely leave them to play with them, or to keep them in bed at night for a feeling of security and warmth. The only caution one might give is for parents of children still young enough to sleep in cots to take the cuddly toys away at night to prevent suffocation.

From Deadly Cancer to Unparalled Triumph, the Story of Lance Armstrong in this year

With his recent unprecedented seventh victory in the Tour de France, Lance Armstrong is perhaps the greatest cyclist ever.

Born Lance Edward Gunderson on September 18, 1971, in Plano Texas, to Linda Gayle Mooneyham and Eddie Charles Gunderson. Eddie disappeared when Lance was two, and Linda remarried Terry Keith Armstrong, whose last name Lance took. Lance did not get along well with his stepfather, having not seem him in several years, and has also expressed no desire to meet his biological father.

Lance was highly athletic from a very early age, as he began seriously running and swimming at age ten. By thirteen, he had begun competing in adult amateur triathlons. He became a professional thriathlete at sixteen, winning the national sprint-course triathlon championship the next year, and becoming the number one ranked triathlete in the nineteen and under age group.

Cycling Career

Lance soon chose to focus on his favorite, and best, event, cycling, and in 1990 he became the U.S. national amateur champion. The next year, he qualified for the U.S. Olympic cycling team, and finished fourteenth overall at the 1992 Summer Olympiad in Barcelona.

The next year, Lance turned professional, joining team Motorola and finishing the year ranked first in the world. His accomplishments that year included winning the eighth stage of his first Tour de France, becoming the youngest man to win the World Road Race Championship, and the first man to win the “Triple Crown;” the Thrift Drug Classic, the Kmart West Virginia Classic, and the CoreStates USPRO National Championship. His first Tour de France was disappointing, however; despite his eighth leg, victory, he soon fell behind, and eventually pulled out of the race.

Cancer and Recovery

In 1995, Lance won his first Tour de Pont victory, a race he had previously competed in twice. 1996 started as another successful year for him, in which he repeated his victory at the Tour de Pont, this time setting several race records, and once again qualified for the U.S. Olympic team, despite recovering from bronchitis.

On October 2, 1996, however, Armstrong was diagnosed with stage three nonseminomatous testicular cancer, which, due to its’ late diagnosis had already spread to his abdomen, lungs, lymph nodes, and later, even his brain. In hopes of saving his career, Lance opted for a more dangerous chemotherapy treatment, and underwent surgery to remove one of his testicles and the tumors on his brain. He was given about a %50 chance to survive. His doctor later told him, however, that the actual odds were closer to %3, and that Lance had been given the higher odds to help him keep his spirits up. In February 1997, he was declared cancer free, and established the Lance Armstrong Foundation for cancer patients. in 1998 he returned to take fourth place at the World Road Race Championship. The same year, he married Kristin Richard, whom he had met through his foundation.

Tour de France Victories and Divorce

Competing in the Tour de France for the first time in several years, Armstrong claimed his first victory in the race, winning four of the twenty-one stages. He repeated in 2000, this time defeating two of his major rivals who had been absent from the last race, Jan Ullrich and Marco Pantani, with Ullrich taking second place. In this year he also suffered system shock from a car accident, but recovered in time for the 2000 Olympics, in Sydney in which he earned a bronze medal.

In 2001 and 2002, Ullrich again took second place to Armstrong in the Tour de France. He won again in 2003, but in that year filled for divorce with Kristin Armstrong, with her citing the difficulties of caring for his cancer and the extensive traveling. Lance continued his winning streak, however, claiming victories in 2004 and 2005, bringing his total to seven before finally retiring. He currently hold the record for most victories by any individual.

Current

Armstrong is currently devoting his time to his charity foundation, while still competing in various cycling and running events. From 2003 to 2006 he dated singer and songwriter Sheryl Crow. Lance currently resides in a home in Austin, Texas, where he also owns a ranch.

Born: September 18, 1971

Died: —

Famous For: Renowned cyclist and athlete, founder of the Lance Armstrong Foundation.

Key Accomplishments: Record-holding seven-time Tour de France winner, cancer survivor.

Significant Quote: “Being a champion is redefining what’s humanly possible.”

Fun Quote: “You know when I need to die? When I’m done living. When I can’t walk, can’t eat, can’t see, when I’m a crotchety old bastard, mad at the world. Then I can die.”

10 Facts About Motorola in this year

Motorola was founded by Paul and Joseph Galvin and produced one of the first commercially successful car radios in 1930. Today it is a Fortune 100 telecommunications company with an annual turnover of over 22 billion dollars.

  1. Martin Cooper was a project manager for Motorola and invented the world’s first cellular mobile phone back in 1973, weighing in at almost 800 grams it is a far cry from today’s small and sleek handsets. However the first commercially launched handset called the Motorola Dyna-Tac was not made available to consumers until 1984
  2. The Second World War led to many innovations but one of the most useful and iconic was a mobile two-way transceiver or “Walkie Talkie” which was invented by Motorola in 1940. This particular model was called the SCR-300 and was a hefty back mounted device. It was not until a year later that the company mass produced a smaller handheld unit which they called the “Handie Talkie” or SCR-536
  3. Pagers were very popular during the 90s, but Motorola actually made the first one in 1956 which was used in hospitals to send radio messages to specific individuals
  4. Motorola also made the first cordless large screen portable television. This TV had a 19 inch screen size
  5. The company not only invented communication devices which were used on Earth, but also made the radio used by Neil Armstrong to utter the now legendary words “one small step for a man, one giant leap for mankind” back in 1969 on the Apollo 11 lunar module
  6. High definition television is very popular nowadays but a subsidiary of Motorola called General Instrument Corporation actually proposed and launched the world’s first HDTV television all the way back in 1990
  7. In 1999 the company made the iDEN i1000 plus handset, which was the first smartphone to incorporate web browsing capability, email and alphanumeric messaging.
  8. Motorola’s car radios were initially sold to Police departments across America. By 1937 further communication advancements enabled them to launch a two-way version which allowed Police to communicate whilst on patrol
  9. The founding company of Motorola was called Galvin Manufacturing Corporation, which was incorporated on September 25th 1928 in Chicago, Illinois. It was not until 1947 that the company formerly changed its name to Motorola
  10. In 1998, Motorola was overtaken by Nokia as the world’s biggest seller of mobile phone handsets

Tax Avoidance and Tax Evasion Explained and Exemplified in this year

Introduction

There is a clear-cut difference between tax avoidance and tax evasion. One is legally acceptable and the other is an offense. Unfortunately however many consultants even in this country do not understand the difference between tax avoidance and tax evasion. Most of the planning aspects that have been suggested by these consultants often fall into the category of tax evasion (which is illegal) and so tends to put clients into a risky situation and also diminish the value of tax planning.

This may be one of the prime reasons where clients have lost faith in tax planning consultants as most of them have often suggested dubious systems which are clearly under the category of tax evasion.

In this chapter I provide some examples and case studies (including legal cases) of how tax evasion (often suggested by consultants purporting to be specialists in tax planning) is undertaken not only in this country but in many parts of the world. It is true that many people do not like to pay their hard-earned money to the government. However doing this in an illegal manner such as by tax evasion is not the answer. Good tax planning involves tax avoidance or the reduction of the tax incidence. If this is done properly it can save substantial amounts of money in a legally acceptable way. This chapter also highlights some practical examples and case studies (including legal) of tax avoidance.

Why Governments Need Your Taxes (Basic Economic Arguments)

Income tax the biggest source of government funds today in most countries is a comparatively recent invention, probably because the notion of annual income is itself a modern concept. Governments preferred to tax things that were easy to measure and on which it was thus easy to calculate the liability. This is why early taxes concentrated on tangible items such as land and property, physical goods, commodities and ships, as well as things such as the number of windows or fireplaces in a building. In the 20th century, particularly the second half, governments around the world took a growing share of their country’s national income in tax, mainly to pay for increasingly more expensive defense efforts and for a modern welfare state. Indirect tax on consumption, such as value-added tax, has become increasingly important as direct taxation on income and wealth has become increasingly unpopular. But big differences among countries remain. One is the overall level of tax. For example, in United States tax revenue amounts to around one-third of its GDP (gross domestic product), whereas in Sweden it is closer to half.

Others are the preferred methods of collecting it (direct versus indirect), the rates at which it is levied and the definition of the tax base to which these rates are applied. Countries have different attitudes to progressive and regressive taxation. There are also big differences in the way responsibility for taxation is divided among different levels of government. Arguably according to the discipline of economics any tax is a bad tax. But public goods and other government activities have to be paid for somehow, and economists often have strong views on which methods of taxation are more or less efficient. Most economists agree that the best tax is one that has as little impact as possible on people’s decisions about whether to undertake a productive economic activity. High rates of tax on labour may discourage people from working, and so result in lower tax revenue than there would be if the tax rate were lower, an idea captured in the Laffer curve in economics theory.

Certainly, the marginal rate of tax may have a bigger effect on incentives than the overall tax burden. Land tax is regarded as the most efficient by some economists and tax on expenditure by others, as it does all the taking after the wealth creation is done. Some economists favor a neutral tax system that does not influence the sorts of economic activities that take place. Others favor using tax, and tax breaks, to guide economic activity in ways they favor, such as to minimize pollution and to increase the attractiveness of employing people rather than capital. Some economists argue that the tax system should be characterized by both horizontal equity and vertical equity, because this is fair, and because when the tax system is fair people may find it harder to justify tax evasion or avoidance.

However, who ultimately pays (the tax incidence) may be different from who is initially charged, if that person can pass it on, say by adding the tax to the price he charges for his output. Taxes on companies, for example, are always paid in the end by humans, be they workers, customers or shareholders. You should note that taxation and its role in economics is a very wide subject and this book does not address the issues of taxation and economics but rather tax planning to improve your economic position. However if you are interested in understanding the role of taxation in economics you should consult a good book on economics which often talks about the impact of different types of taxation on the economic activities of a nation of society.

Tax Avoidance and Evasion

Tax avoidance can be summed as doing everything possible within the law to reduce your tax bill. Learned Hand, an American judge, once said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible as nobody owes any public duty to pay more than the law demands. On the other hand tax evasion can be defined as paying less tax than you are legally obliged to. There may be a thin line between the two, but as Denis Healey, a former British chancellor, once put it, “The difference between tax avoidance and tax evasion is the thickness of a prison wall.” The courts recognize the fact that no taxpayer is obliged to arrange his/her affairs so as to maximize the tax the government receives. Individuals and businesses are entitled to take all lawful steps to minimize their taxes.

A taxpayer may lawfully arrange her affairs to minimize taxes by such steps as deferring income from one year to the next. It is lawful to take all available tax deductions. It is also lawful to avoid taxes by making charitable contributions. Tax evasion, on the other hand, is a crime. Tax evasion typically involves failing to report income, or improperly claiming deductions that are not authorized. Examples of tax evasion include such actions as when a contractor “forgets” to report the LKR 1, 000,000 cash he receives for building a pool, or when a business owner tries to deduct LKR 1, 000,000 of personal expenses from his business taxes, or when a person falsely claims she made charitable contributions, or significantly overestimates the value of property donated to charity.

Similarly, if an estate is worth LKR 5,000,000 and the executor files a false tax return, improperly omitting property and claiming the estate is only worth LKR 100,000, thus owing much less in taxes. Tax evasion has an impact on our tax system. It causes a significant loss of revenue to the community that could be used for funding improvements in health, education, and other government programs. Tax evasion also allows some businesses to gain an unfair advantage in a competitive market and some individuals to not meet their tax obligations. As a result, the burden of tax not paid by those who choose to evade tax falls on other law abiding taxpayers.

Examples of tax evasion are: ï?~ Failing to declare assessable income ï?~ Claiming deductions for expenses that were not incurred or are not legally deductible ï?~ Claiming input credits for goods that Value Added Tax (VAT)has not been paid on ï?~ Failing to pay the PAYE (pay as you earn a form of with holding tax)installments that have been deducted from a payment, for example tax taken out of a worker’s wages ï?~ Failing to lodge tax returns in an attempt to avoid payment. The following are some signs that a person or business may be evading tax: ï?~ Not being registered for VAT despite clearly exceeding the threshold ï?~ Not charging VAT at the correct rate ï?~ Not wanting to issue a receipt ï?~ Providing false invoices ï?~ Using a false business name, address, or taxpayers identification number (TIN) and VAT registration number ï?~ Keeping two sets of accounts, and ï?~ Not providing staff with payment summaries

Legal Aspects of Tax Avoidance and Tax Evasion Two general points can be made about tax avoidance and evasion. First, tax avoidance or evasion occurs across the tax spectrum and is not peculiar to any tax type such as import taxes, stamp duties, VAT, PAYE and income tax. Secondly, legislation that addresses avoidance or evasion must necessarily be imprecise. No prescriptive set of rules exists for determining when a particular arrangement amounts to tax avoidance or evasion. This lack of precision creates uncertainty and adds to compliance costs both to the Department of Inland Revenue and the tax payer.

Definitions of Tax Mitigation Avoidance and Evasion It is impossible to express a precise test as to whether taxpayers have avoided, evaded or merely mitigated their tax obligations. As Baragwanath J said in Miller v CIR; McDougall v CIR: What is legitimate ‘mitigation'(meaning avoidance) and what is illegitimate ‘avoidance'(meaning evasion) is in the end to be decided by the Commissioner, the Taxation Review Authority and ultimately the courts, as a matter of judgment. Please note in the above statement the words are precisely as stated in judgment. However there is a mix-up of words which have been clarified by the words in the brackets by me. Tax Mitigation (Avoidance by Planning) Taxpayers are entitled to mitigate their liability to tax and will not be vulnerable to the general anti-avoidance rules in a statute. A description of tax mitigation was given by Lord Templeman in CIR v Challenge Corporate Ltd: Income tax is mitigated by a taxpayer who reduces his income or incurs expenditure in circumstances which reduce his assessable income or entitle him to reduction in his tax liability.

Tax mitigation is, therefore, behavior which, without amounting to tax avoidance (by planning), serves to attract less liability than otherwise might have arisen. Tax Avoidance Tax evasion, as Lord Templeman has pointed out, is not mere mitigation. The term is described directly or indirectly by ï?~ Altering the incidence of any income tax ï?~ Relieving any person from liability to pay income tax ï?~ Avoiding, reducing or postponing any liability to income tax On an excessively literal interpretation, this approach could conceivably apply to mere mitigation, for example, to an individual’s decision not to work overtime, because the additional income would attract a higher rate of tax. However, a better way of approaching tax avoidance is to regard it as an arrangement that, unlike mitigation, yields results that Parliament did not intend.

In Challenge Corporation Ltd v CIR, Cooke J described the effect of the general anti-avoidance rules in these terms: [It] nullifies against the Commissioner for income tax purposes any arrangement to the extent that it has a purpose or effect of tax avoidance, unless that purpose or effect is merely incidental. Where an arrangement is void the Commissioner is given power to adjust the assessable income of any person affected by it, so as to counteract any tax advantage obtained by that person. Woodhouse J commented on the breadth of the general anti-avoidance rule in the Challenge Corporation case, noting that Parliament had taken: The deliberate decision that because the problem of definition in this elusive field cannot be met by expressly spelling out a series of detailed specifications in the statute itself, the interstices must be left for attention by the judges.

Tax Evasion Mitigation and avoidance are concepts concerned with whether or not a tax liability has arisen. With evasion, the starting point is always that a liability has arisen. The question is whether that liability has been illegitimately, even criminally been left unsatisfied. In CIR v Challenge Corporation Ltd, Lord Templeman said: Evasion occurs when the Commissioner is not informed of all the facts relevant to an assessment of tax. Innocent evasion may lead to a re-assessment. Fraudulent evasion may lead to a criminal prosecution as well as re-assessment.

The elements which can attract the criminal label to evasion were elaborated by Dickson J in Denver Chemical Manufacturing v Commissioner of Taxation (New South Wales): An intention to withhold information lest the Commissioner should consider the taxpayer liable to a greater extent than the taxpayer is prepared to concede, is conduct which if the result is to avoid tax would justify finding evasion. Not all evasion is fraudulent. It becomes fraudulent if it involves a deliberate attempt to cheat the revenue. On the other hand, evasion may exist, but may not be fraudulent, if it is the result of a genuine mistake. In order to prove the offence of evasion, the Commissioner must show intent to evade by the taxpayer. As with other offences, this intent may be inferred from the circumstances of the particular case. Tax avoidance and tax mitigation are mutually exclusive. Tax avoidance and tax evasion are not: They may both arise out of the same situation. For example, a taxpayer files a tax return based on the effectiveness of a transaction which is known to be void against the Commissioner as a tax avoidance arrangement.

A senior United Kingdom tax official recently referred to this issue: If an ‘avoidance’ scheme relies on misrepresentation, deception and concealment of the full facts, then avoidance is a misnomer; the scheme would be more accurately described as fraud, and would fall to be dealt with as such. Where fraud is involved, it cannot be re-characterized as avoidance by cloaking the behavior with artificial structures, contrived transactions and esoteric arguments as to how the tax law should be applied to the structures and transactions. Tax Avoidance in a Policy Framework We now turn from the existing legal framework in the context of income tax to a possible policy framework for considering issues relating to tax avoidance generally. The questions considered relevant to a policy analysis of tax avoidance are: What is tax avoidance? Under what conditions is tax avoidance possible? When is tax avoidance a ‘policy problem? What is a sensible policy response to tax avoidance?

What is the value of, and what are the limitations of, general anti-avoidance rules? The first two questions are discussed below What is Tax Avoidance? Finance literature may offer some guidance to what is meant by tax avoidance in its definition of ‘arbitrage’. Arbitrage is a means of profiting from a mismatch in prices. An example is finding and exploiting price differences between New Zealand and Australia in shares in the same listed company. A real value can be found in such arbitrage activity, since it spreads information about prices. Demand for the low-priced goods increases and demand for the high-priced goods decreases, ensuring that goods and resources are put to their best use. Tax arbitrage is, therefore, a form of tax planning. It is an activity directed towards the reduction of tax. It is this concept of tax arbitrage that seems to constitute generally accepted notions of what is tax avoidance. Activities such as giving money to charity or investing in tax-preferred sectors, would not fall into this definition of tax arbitrage, and thus would not be tax avoidance even if the action were motivated by tax considerations. It has been noted that financial arbitrage can have a useful economic function. The same may be true of tax arbitrage, presuming that differences in taxation are deliberate government policy furthering economic efficiency.

It is possible that tax arbitrage directs resources into activities with low tax rates, as intended by government policy. It is also likely to ensure that investors in tax-preferred areas are those who can benefit most from the tax concessions, namely, those facing the highest marginal tax rates. If government policy objectives are better achieved, tax arbitrage is in accordance with the government’s policy intent. Tax avoidance, then, can be viewed as a form of tax arbitrage that is contrary to legislative or policy intent. What Makes Tax Avoidance Possible? The basic ingredients of tax arbitrage are the notion of arbitrage, and the possibilities of profiting from differentials that the notion of arbitrage implies. This definition leads to the view that three conditions need to be present for tax avoidance to exist. A difference in the effective marginal tax rates on economic income is required. For arbitrage to exist, there must be a price differential and, in tax arbitrage, this is a tax differential. Such tax differences can arise because of a variable rate structure, such as a progressive rate scale, or rate differences applying to different taxpayers, such as tax-exempt bodies or tax loss companies.

Alternatively it can arise because the tax base is less than comprehensive, for example, because not all economic income is subject to income tax.

o An ability to exploit the difference in tax by converting high-tax activity into low-tax activity is required. If there are differences in tax rates, but no ability to move from high to low-tax, no arbitrage is possible.

o Even if these two conditions are met, this does not make tax arbitrage and avoidance possible. The tax system may mix high and low-rate taxpayers. The high-rate taxpayer may be able to divert income to a low-rate taxpayer or convert highly-taxed income into a lowly-taxed form. But this is pointless unless the high-rate taxpayer can be recompensed in a lowly-taxed form for diverting or converting his or her income into a low-tax category. The income must come back in a low-tax form. The benefit must also exceed the transaction costs. This is the third necessary condition for tax arbitrage.

o Since all tax systems have tax bases (The thing or amount to which a tax rate applies.

To collect income tax, for example, you need a meaningful definition of income. Definitions of the tax base can vary enormously, over time and among countries, especially when tax breaks are taken into account. As a result, a country with a comparatively high tax rate may not have a high tax burden (Total tax paid in a period as a proportion of total income in that period. It can refer to personal, corporate or national income. ) if it has a more narrowly defined tax base than other countries. In recent years, the political unpopularity of high tax rates has lead many governments to lower rates and at the same time broaden the tax base, often leaving the tax burden unchanged. )that are less than comprehensive because of the impossibility of defining and measuring all economic income, tax arbitrage and avoidance is inherent in tax systems. Examples of Tax Arbitrage/Avoidance The simplest form of arbitrage involves a family unit or a single taxpayer. If that family unit or taxpayer faces differences in tax rates (condition 1 above), and condition 2 above applies, then the third condition automatically holds.

This conclusion follows because people can always compensate themselves for converting or diverting income to a low tax rate. An example of such simple tax arbitrage involving a family unit is income splitting through, for example, the use of family trust. An example of simple tax arbitrage involving a single taxpayer is a straddle whereby a dealer in financial assets brings forward losses on, say shares, and defers gains while retaining an economic interest in the shares through use of options. Transfer pricing and thin capitalization practices through which non-residents minimize their tax liabilities are more sophisticated examples of the same principles. Multi-party arbitrage is more complex; the complexity is made necessary by the need to meet condition 3 above, that is, to ensure a net gain accrues to the high-rate taxpayer. In the simpler cases of multi-party income tax arbitrage, this process normally involves a tax-exempt (or tax-loss or tax-haven) entity and a taxpaying entity. Income is diverted to the tax-exempt entity and expenses are diverted to the taxpaying entity. Finally, the taxpaying entity is compensated for diverting income and assuming expenses by receiving non-taxable income or a non-taxable benefit, such as a capital gain.

Over the years many have indulged in numerous examples of such tax arbitrage using elements in the legislation at the time. Examples are finance leasing, non-recourse lending, tax-haven(a country or designated zone that has low or no taxes, or highly secretive banks and often a warm climate and sandy beaches, which make it attractive to foreigners bent on tax avoidance and evasion ) ‘investments’ and redeemable preference shares. Low-tax policies pursued by some countries in the hope of attracting international businesses and capital is called tax competition which can provide a rich ground for arbitrage. Economists usually favour competition in any form. But some say that tax competition is often a beggar-thy-neighbor policy, which can reduce another country’s tax base, or force it to change its mix of taxes, or stop it taxing in the way it would like.

Economists who favour tax competition often cite a 1956 article by Charles Tiebout (1924-68) entitled “A Pure Theory of Local Expenditures”. In it he argued that, faced with a choice of different combinations of tax and government services, taxpayers will choose to locate where they get closest to the mixture they want. Variations in tax rates among different countries are good, because they give taxpayers more choice and thus more chance of being satisfied. This also puts pressure on governments to be efficient. Thus measures to harmonize taxes are a bad idea. There is at least one big caveat to this theory. Tiebout assumed, crucially, that taxpayers are highly mobile and able to move to wherever their preferred combination of taxes and benefits is on offer.

Tax competition may make it harder to redistribute from rich to poor through the tax system by allowing the rich to move to where taxes are not redistributive. Tactics Used by Tax Evaders Moonlighting Tax evasion at its simplest level merely involves staying out of the tax system altogether. The Revenue deploys small teams of volunteer officers to carry out surveillance to track down moonlighters. Early success was followed up by the deployment of compliance officers in virtually every tax office. Revenue Investigation Officers routinely scan advertisements in local newspapers or shop windows and even before the advent of the modern personal computer they frequently had access to reverse telephone directories to track down moonlighters from bare telephone number details. They also study bank and other financial institutions deposit and loans databases, customs records, and star class hotel bookings for private functions and ceremonies to identify rich individuals who maybe evading taxes.

Non Extractive Fraud Alternatively it can arise because the tax base is less than comprehensive, for example, because not all economic income is subject to income tax. ï?~ An ability to exploit the difference in tax by converting high-tax activity into low-tax activity is required. If there are differences in tax rates, but no ability to move from high to low-tax, no arbitrage is possible. ï?~ Even if these two conditions are met, this does not make tax arbitrage and avoidance possible. The tax system may mix high and low-rate taxpayers. The high-rate taxpayer may be able to divert income to a low-rate taxpayer or convert highly-taxed income into a lowly-taxed form. But this is pointless unless the high-rate taxpayer can be recompensed in a lowly-taxed form for diverting or converting his or her income into a low-tax category. The income must come back in a low-tax form. The benefit must also exceed the transaction costs. This is the third necessary condition for tax arbitrage. Since all tax systems have bases that are less than comprehensive because of the impossibility of defining and measuring all economic income, tax arbitrage and avoidance is inherent in tax systems. This involves profit switches or timing differences, for example:

o Post dating Receipts

o Ante dating Expenditure

o Hidden Reserves

o Incorrect accounting of transactions such as showing an income as a payable.

o Stock manipulation Perhaps the most common place method seen in practice is the manipulation of stock to produce the desired “profit”.

It is not unknown for the evaders’ Accountant to be involved – putting at risk the livelihood and, if the amount involved is significant, personal liberty! The most blatant case of this kind is where the Accountant virtually treated this as year end tax planning. Based upon the formal disclosures made by the evader under the Hansard procedure to the Inland Revenue (in which he implicated the Accountant and in connection with an account in a false name also his Bank Manager), the following scene can be recreated: “Studying the draft accounts the Accountant did a quick calculation to work out what range of figures could be used for closing stock in hand without giving rise to suspicion. He then apparently discussed with the client the impact on net profit of reducing Closing Stock.

Arrangements were then made for the audit to take place and in the meantime some stock was moved off site! “The Accountant and Bank Manager who assisted the evader are both guilty of conspiracy to defraud – it matters not that they made no financial gain themselves. Extractive Fraud This might take the form of Suppressed receipts or inflated outgoings: Suppressed Receipts Typically these involve defected mainstream takings and often an undisclosed bank account. However the more resourceful evader may take advantage of special arrangements or unexpected receipts: Where the proprietor or director personally deals with some customers it may be possible for cheques to be made out in a manner which facilitates diversion. Alternatively cheque substitution may be used, such that the otherwise “off record sale” cheque is banked and an equivalent amount of “on record cash” is extracted.

It is not unknown for late cash payment of credit sales to bypass the bookkeeping system with the debt subsequently being written off as bad. Unexpected receipts always present a good opportunity for deflection. For example:

1. Scrap sales

2. Insurance or bad debt recoveries

3. Refunds, rebates or discounts

4. Returned goods sold for cash, disposal of fully written down assets and windfalls in general.

The evader may take advantage of a new business opportunity, which remains hidden, and off record. Examples of this seen in practice include:

1. the dentist with three practices of which only two were discloses

2. the off record sale of hitherto obsolete car parts to the burgeoning classic car market Inflated Purchases & Expenses Where the ability to deflect receipts is too difficult the evader might draw cash from the business bank account and disguise such withdrawals as some form of legitimate business expense. In practice this often involves the use of “ghost” employees or fictitious outgoings to cover such extractions. Fictitious outgoings have to employ the use of false invoices. These might take the form of altered invoices, photocopied or even scanned “blanked” versions of genuine invoices, completely bogus invoices or even blank invoices supplied by an associate.

Another approach seen in practice involved the use of a seemingly unconnected off shore company to raise invoices for fictitious services. To hide the true ownership of the off shore company the evader uses a “black hole” trust to hold the shares. Essentially this involved a compliant non-resident trustee and “dummy” settler – the trustee providing “stooge” directors as part of the arrangements.

Employment Tax Evasion Schemes Employment tax evasion schemes can take a variety of forms. Some of the more prevalent methods of evasion include pyramiding, employee leasing, paying employees in cash, filing false payroll tax returns or failing to file payroll tax returns. Pyramiding “Pyramiding” of employment taxes is a fraudulent practice where a business withholds taxes from its employees but intentionally fails to remit them to the relevant departments. Businesses involved in pyramiding frequently file for bankruptcy to discharge the liabilities accrued and then start a new business under a different name and begin a new scheme. Employment Leasing Employee leasing is another legal business practice, which is sometimes subject to abuse.

Employee leasing is the practice of contracting with outside businesses to handle all administrative, personnel, and payroll concerns for employees. In some instances, employee-leasing companies fail to pay over to the authorities any portion of the collected employment taxes. These taxes are often spent by the owners on business or personal expenses. Often the company dissolves, leaving millions in employment taxes unpaid. Paying Employees in Cash Paying employees in whole or partially in cash is a common method of evading income and employment taxes resulting in lost tax revenue to the government and the loss or reduction of future social benefits. Filing False Payroll Tax Returns or Failing to File Payroll Tax Returns Preparing false payroll tax returns understating the amount of wages on which taxes are owed, or failing to file employment tax returns are methods commonly used to evade employment taxes. Payments of Benefits These include free benefits such as personal entertainment, excessive allowances for foreign travel, provision of educational schemes (foreign education) to only preferred employees, car and driver paid by company etc are simple examples.

Conclusion

I hope that I have made clear the difference between doing things right and legitimately and in a fraudulent manner. Whether you are a taxpayer or a consultant it is important to make sure that you understand the nuances of good tax planning. Whilst it is understood that tax planning is becoming more difficult and there is only a thin line between what is right and wrong it obviously requires the expert to do the needful. However be careful not to be tricked by those who claim to be experts in tax planning when they are mere computational experts.

How To Get Approved For A High Risk Motorcycle Loan And Financing in this year

Are you in the market for a motorcycle, but have bad credit and need a high risk motorcycle loan? Well don’t worry the goal of this article is provide you everything you need to know about getting approved for a high risk motorcycle loan.

First you must understand how motorcycle lenders go about classifying you as high risk. On the average, when a motorcycle lender is looking to approve any motorcycle financing they have a much higher cut off in the credit score range than an auto lender. This exists whether you have good or bad credit.

So with that said an auto lender may approve a FICO credit score of 610 as not a high risk, but a motorcycle lender would most likely classify a FICO credit score of 610 as a high risk motorcycle loan and may not offer an approval on it.

There are two reasons for this:

1. Motorcycles are much harder to repossess in good condition than an automobile. As a result of this simple fact, if you default on your motorcycle loan it is a higher risk to the motorcycle lender than an automobile lender because it is much harder to repossess a motorcycle in good condition than a car.

With all the new motorcycle riders entering the industry there is a high incident of some form of minor or major damage on many motorcycles, which translates in to a lower amount per unit a lender gets when they repossess a motorcycle for a customer that chooses to get bad credit over paying for their motorcycle loan. The damage could be from the repossession agency or the actual owner but the simple fact is motorcycle fetch much less at repossession auctions than automobiles.

This simple fact is one reason good and poor credit motorcycle loans are offered at much higher interest rates than a car and has an overall lower approval percentages when compared with cars.

2. The average motorcycle tends to depreciate very fast. Since motorcycles have higher accident rates and there are many people who once they crash do not pay off their loan, this results in higher defaults for motorcycle lenders. This is another reason motorcycle loan rates are higher and motorcycles are hard to get approved for.

Ok, now that you have a background in how a motorcycle lender views a motorcycle loan, let’s look at how you can get approved for a high risk motorcycle loan.

Step one is to really understand your credit report and credit score. Sure if you are looking for high risk motorcycle financing, you probably have had some credit issues in the past. But you never know how those credit issues played out on your credit report until you get a copy of it.

Take a look and make sure everything reported on your credit report is actually true. See every year 1000s of people just like you find creditors made errors on their credit report, which negativity impacted their credit score. If your FICO score shows a 610, but there is 1 error on your credit report you could easily raise your FICO credit score to 625 or higher by getting the error fixed. Always get errors fixed on your credit report before you submit a high risk motorcycle loan application.

Step two is to clean up your credit card debt. I know you are probably thinking I can not do this, but it can make a huge difference in helping you get approved for high risk motorcycle financing. See motorcycle lenders do not like to see your personal credit cards maxed out. Therefore, before you submit your application for motorcycle financing you should try to pay down your credit card debt. Even if you have to do it for the short term it can help you tremendously with getting approved.

For instance, if you have a 610 FICO credit score you will probably be declined if you have all your credit cards maxed out. However, if you are able reduce your credit card debt by 50% you stand a much better chance of getting approved for a high risk motorcycle loan. This is a simple concept but you will be surprised by how many motorcycle buyers fail to do this and never get approved.

Step three and the final step is too finally submit your motorcycle loan application. There are many lenders that specialize in high risk motorcycle loans. I recommend tying about 2 or 3 online motorcycle lenders and then move to your local credit unions or financing provide by the dealership such as Suzuki Finance, Honda Financing, Kawasaki Credit Card or the Polaris Star Card.

Sugarloaf Mountain – 5 Facts You Didn’t Know in this year

Sugarloaf Mountain is an eye-catching landmark that overlooks Rio de Janeiro and sits at the entrance to Guanabara Bay in southeastern Brazil. It is called Pao de Acucar in Portuguese, and it’s named for its special form that looks like a classic form of refined sugar used in the 19th century. A tall granite cone having a circular top, it reaches up some 1,299 ft. Here are five fascinating details about this magnificent natural piece of art in Rio de Janeiro, Brazil:

Rock Climbing – Sugar Loaf Mountain is one of the largest and most well-liked urban rock climbing destinations across the world. There are 270 various routes to discover while you climb high above the Atlantic Ocean and Rio de Janeiro. You can go for it yourself, or simply watch other adventurers conquer the iconic mountain.

Neighboring Mountains – It’s not the one special landmark in the region. Its neighbors add to the splendor of the entire peninsula. Morro de Babilonia, or Babylon Mountain and Morro de Urca, or Urca’s mountain are two neighboring all-natural wonders. These two mountains are also available for the public to visit and open to rock climbers as well. Morro de Urca provides a place for youngsters to play as well as a restaurant that serves up great Brazilian dishes.

Hollywood Star – Sugar Loaf Mountain has also been seen in Hollywood blockbusters. The beauty of the area makes it great for the big screen. Pao de Acucar created its debut on screen with the 1942 film “Now, Voyager” with Bette Davis. It has also been featured in a James Bond movie, “Moonraker” in 1979 exactly where one of the scenes took place in a cable car. It has even been referenced one the well-liked cartoon sitcom, “The Simpsons.”

Guanabara Bay – Historic Guanabara Bay stretches in front of Sugar Loaf Mountain. Translated as “the bosom with the sea”, it has been a place for many fortifications built by the colonial government in the 16th century. Guanabara actually has more than 130 islands and is surrounded by beautiful scenery that you are able to see from way above while you tour the mountain.

Amazing Cable Auto Trip – Two cable vehicles take visitors to the summit where they are able take in the stunning views of Rio de Janeiro from the peak which is 1,296 ft high. The cable cars are enclosed by glass panels. As you start to go up to the top, you’ll be able to enjoy the breathtaking views unfolding below you. Since Sugarloaf Mountain sits on a peninsula that stretches into the Atlantic Ocean it offers a distinctive combination of a bustling metropolis, a tranquil bay, as well as a sparkling ocean. You’ll love the view at the top but the ride there will likely be just as pleasant.

Brazil is known for its gorgeous landscape and lively ambiance. Sugarloaf Mountain, overlooking the famous Rio de Janeiro isn’t any exception. Travelers from all over the world are drawn to this gorgeous landmark every year and it continues to become one of one of the most visited locations in Brazil.

A Psychological Profile of Tony Soprano in this year

Tony Soprano is one of the most intriguing and enigmatic characters in the history of television. Understanding him psychologically is a difficult proposition, although many of the shows other character’s have proffered some ideas. In one early episode, Dr. Melfi’s husband Richard refers to Tony as Alexithymic, the short definition being “the inability to talk about feelings due to a lack of emotional awareness.” This definition is definitely somewhat accurate, as Tony often reacts with rage during periods of confusion and frustration.

One classic example of this comes when Tony enters his office and sees that someone has purchased a “Big Mouth Billy Bass” and placed it on his desk. Seeing the singing fish reminds Tony of his dream about Big Pussy, and this memory floods Tony with multiple emotions that he is unable to process or understand. Tony reacts to this emotional flooding by beating Georgie, (A favorite pastime) who he learns placed the fish in his office, as this choice allows him to temporarily exorcise his uncomfortable feelings through this physically violent reaction.

At one point Dr. Melfi suggests Tony has an Anti-Social Personality Disorder. People with this disorder often show a persistent pattern of conduct disorder in their teen years which involves breaking the law, poor academic performance, disrespect for authority as well as several other more severe criteria including torturing animals and starting fires. Throughout the series we learn several things about Tony’s younger years. In Season 1, we learn from Uncle Junior and Livia that Tony and his friends stole a car, and also that Tony used to sell stolen lobsters in an effort to earn some extras cash. In another episode we see him skipping school, breaking into his father’s car, and generally being very willing to bend the rules.

Skip to Tony’s teen years and we learn that Tony has become good enough at sports to become a “varsity athlete” despite Junior’s claim that he wasn’t. He graduates from High School and attends Seton Hall for a semester and a half, before he “got into some trouble” (revealed to Meadow during the episode “College”) and goes to prison for a short while. While Tony is insisting to Dr. Melfi that he never engaged in Homosexual activities, we learn his time in prison was relatively short, and we can therefore assume his crime was relatively minor. Around this same time Tony robbed Feech Lamana’s card game, which was a major turning point in his life where he became officially respected as a gangster.

From this brief look at Tony’s adolescence we learn he probably did meet many of the characteristics for conduct disorder but possibly not enough to make a firm diagnoses. Which moves us to the diagnoses of Anti-Social personality disorder, which according to the DSM-IV, involves “a pervasive pattern of disregard for and violation of the rights of others occurring since age 15 years, as indicated by three (or more) of the following:

(1) failure to conform to social norms with respect to lawful behaviors as indicated by repeatedly performing acts that are grounds for arrest

(2) deceitfulness, as indicated by repeated lying, use of aliases, or conning others for personal profit or pleasure

(3) impulsivity or failure to plan ahead

(4) irritability and aggressiveness, as indicated by repeated physical fights or assaults

(5) reckless disregard for safety of self or others

(6) consistent irresponsibility, as indicated by repeated failure to sustain consistent work behavior or honor financial obligations

(7) lack of remorse, as indicated by being indifferent to or rationalizing having hurt, mistreated, or stolen from another

B. The individual is at least age 18 years.

C. There is evidence of Conduct Disorder with onset before age 15 years.

D. The occurrence of antisocial behavior is not exclusively during the course of Schizophrenia or a Manic Episode.

So, does Tony meet at least three of these criteria? The answer seems to be that yes of course he does. Although he does not seem to meet the criteria for number 6, there have been multiple examples of his actions meeting the criteria for the other 6 components. But does this diagnosis truly encapsulate Tony Soprano? It doesn’t appear to. The fact is that Tony is capable of unselfish and extremely generous acts, although often these actions have ulterior motives. Therefore to truly get a sense of the patterns of Tony Soprano’s life, it is extremely useful to use an Adlerian model to examine the patterns of his basic convictions. The Adlerian model looks at key components of a person’s life, and also at their early recollections in an attempt to examine several key determinants that Adler believed made up a person’s unique lifestyle.

Gender Role Preparation perceived through Gender Guiding Lines and Role Models

Through observing their parents and the gender patterns they adopt in their relations, a person learns to conceptualize a personal definition of what a man is and what a woman is. From watching his father, “Johnny Boy” Soprano, a respected and feared Mafioso, Tony formed several impression of what it is to be a man. First and foremost Tony learned that the man is the breadwinner in the family, and that he needs to do whatever it takes, regardless of the law, to provide for his family.

Tony also learned a great deal about conflict resolution from watching his father deal with people from around the neighborhood. One particularly important observation was watching his father handle a man named Satriale who had been avoiding him because he owed him a debt. When Tony watches his father chop off the man’s finger as a result of this dispute, Tony formed an early impression that a man goes to any lengths, despite the law, when that man owes him a debt. This impression was again confirmed when he watched his father brutally pummel a neighbor named Rocco, who also owed Johnny a debt.

Tony also learned a great deal from watching his father’s work habits throughout the years, and this affected his own adult attitude towards work. The beatings Tony witnessed in the previous situations were both over an attempt to collect a debt, and Tony saw that a great deal of Johnny’s income was simply taken by force or the threat of violence. Therefore he learned that men don’t need to work if they can take things from others, and this was a lesson that appeared to resonate.

In one notable event that occurred in Tony’s teen years, he covers for his father to his mother when she correctly assumes he’s been with another woman. In this situation, Tony, who has most likely learned through watching his father lie many times before, that it’s OK for a man to lie when confronted by an uncomfortable situation.

Through Tony’s interactions with his mother he learned that a woman, although she works in the home, holds a great deal of power and control in interpersonal relationships. One early impression came from watching his father and mother interact after his father brings home a large order of meat, and Tony observes that this was the only time his mother was ever really happy. Tony also makes the connection that when his father brought gifts it was “probably the only time he got laid” which also created the impression for Tony that a woman only provides sexual gratification to men when they are given gifts, and this was an idea that also seemed to translate to his adult life.

Interpersonal Style perceived through Experience of Family Atmosphere

The family atmosphere in the Soprano family was one of storm and strife. As Tony’s sister Janice correctly explains to her husband Bobby, “In my family it was dog eat dog.” This was an accurate description of the Soprano household, and much of this difficulty stemmed from the interactions between Livia and Johnny which were based on repetitive patterns of incessant nagging on Livia’s part and extreme deceit on Johnny’s. Livia’s tyranny over the house may have even eventually contributed to Johnny’s physical decline, as in Tony’s estimation she wore this very strong man into a “little nub.”

Livia Soprano’s love was conditional love. Livia was extremely critical of her children and she did not demonstrate encouragement and support of their endeavors which appeared to stimulate a lifelong pattern of self-doubt in both Tony as well as his sister Janice. Discouraged children often grow up to be angry and unfulfilled adults, as they begin to feel that everything they do will not live up to someone’s standards. In these situations a kind of “learned helplessness” (Seligman 1965) can take place, where kids simply give up rather than continuing to compete in a seemingly hopeless situation. This appeared to be the case with Janice Soprano, who spends a lifetime avoiding any kind of useful activity rather than have to be judged a failure as she has so many times before.

Tony on the other hand compensated for this lack of love like his father did by lashing out at others, finding temporary gratification though many sexual conquests, and finding solace in acquiring material possessions.

Livia also talked openly of killing her children when Tony was a young man, which he must have seen as a great devaluation of his importance and worth in his mother’s life. In one notable instance Livia tells Tony she could “smother him with a pillow” which terrifies Tony and makes him question how far his mother might really go in enforcing punishment in the Soprano household. Johnny Soprano on the other hand freely used corporal punishment in the house, and in Tony’s words, “the belt was his favorite child development tool.” Johnny clearly demonstrated though many of his actions in the house that violence was an appropriate response to frustration, and this was also a value that Tony seemed to inherit.

Johnny Soprano was also consistently deceitful in his dealings with his family, and his constant deceit was often the trigger that sent Livia flying into a rage. One early example of Johnny’s deceit came following his arrest at a kid’s carnival, where he tells his children the cops made a terrible mistake and arrested the wrong guys, which would be difficult for even a child to believe.

Another important event that confirms Johnny’s constant deceit occurred when Tony was a teenager and Livia was in the hospital having suffered a miscarriage where she was in dire physical danger. Johnny, who was staying overnight with his mistress, concocts an elaborate lie that hinged on Tony supporting the lie and confirming the story for his hospitalized mother. Tony does go along with the lie, and this event marked as major turning point where he embraces the deceitful lifestyle and begins to head down the path his father has paved for him.

Personal Code of Conduct perceived through Acceptance / Rejection of Family Values

When Tony embraced his father’s lying ways, he was essentially accepting the Soprano family values, all of which were also modeled by Tony’s Uncle Junior. Although Tony made a brief attempt at following a different path by going to college, his robbery of Feech Lamana’s card game demonstrated an early lesson learned from his father that if someone wants something that it is easier to simply take it from others than to actually work for it. This idea was strongly reinforced when Tony was caught for this act and he was not only not punished, but in effect promoted into the “family” following this brazen and irresponsible action.

For Tony the term “family values” obviously had more than one meaning, but upon close examination the values modeled in the Sopranos household were the same that were necessary to survive and even thrive in the mafia “family” Tony was also a part of. For instance Livia used the threat of killing someone weaker than her to retain order in the house and get people to comply with her wishes. The exact same thing is used by the mafia family, as the threat of pending violence is one of the key ways the family perpetuates its wealth.

The family value of deceit in the house was also a necessary value to succeed in the larger Mafia family. The code of “Omerta” implies silence and avoidance of even discussing the organization, and this is an interesting connection to make considering the fact that Livia was so against Tony going to therapy as she felt he was there to “talk about his mother.” Livia, who preferred the family secrets stay buried, was so consumed by feelings of anger from thinking that Tony would reveal her secrets to a therapist, that she in essence convinced Junior to have him killed. Returning to the moment of the idea Tony is Alexithymic, one can speculate that this condition might stem from his mother’s absolute inability to promote the sharing of feelings in the Soprano household.

Perspective on the World perceived through Experience of Psychological Birth Order

As the second born child of three, Tony’s assumed the position of the classic middle child. The second born child often takes their cues from the oldest child, who has been in the world longer and provides a roadmap for the second child to follow. Second born children are often the rebels in the family, as the first borns tend to be responsible and can often even be like a second parent. The second child therefore often finds belonging through acting distinctively different than the first, as the first is naturally better at things because of their advanced age and physical development. This was partially true in Tony’s case, as Janis appeared to enjoy flaunting her position as the eldest, and at least in her early childhood convinced her father she was a well-behaved and accomplished child. Tony on the other hand showed immediate rebellious behavior, and found belonging through being as Junior described a “little hellion” who learned to fit in and get attention through misbehavior.

Adler made a strong point of emphasizing that birth order also had a psychological component to it, where the literal birth order may differ from the physical birth order. This can happen when the first born son usurps the first born female child and becomes the de facto leader of the children, as he comes from a culture that values males over women. This dynamic appeared to manifest itself in the Soprano household. In Tony’s case Janis, who enjoyed the power of being the first born but not the responsibility, in effect passed the torch of responsibility as the first born to Tony, who became responsible for the family as he entered into adulthood.

Range of Social Interest perceived through Other Particularities

Adler believed that the extent and degree that a person takes an interest in his or her fellow human beings was an excellent predictor of their mental health. Tony never developed this interest in others, and instead came to value others based on their personal usefulness to him. There are many examples of this in Tony’s life, one example being his relationship with Paulie, who fell out of Tony’s favor following a financial downturn in Season 4. Even in his dealings with Artie Bucco Tony often sizes up how Artie can be useful to him, and despite their imbalance of power Tony finds little ways to exploit this friendship for his personal gain.

Tony’s odd obsession with animals also demonstrates his inability to share emotions with other human beings, and again this behavior might have some its roots in the lack of love and support he received from his mother. Tony often projects feelings onto animals that he is unable to feel for human beings, and this trait shows how confusing and upset Tony gets when confronted by negative emotions.

Conclusion

In conclusion Tony Sopano’s life is one lived with little insight or mindfulness. This lack of insight has lead to an external locus of control where he views the bad things that happen to him as bad luck His statements “I can’t catch a break” and “I’m like king Midas in reverse” are example of this behavior, and these claims don’t jibe with the many, many fortuitous events in Tony’s life.

Tony also likes to present the idea that he is a “sad clown” but again the evidence in his life does not seem to support this. When Tony is angry or hurt he nearly always responds with physical violence, and occasionally with em0tional violence such as when he calls Melfi a “cunt” following her rebuke of his advances. The sad clown motif indicates the sense of pity Tony often feels for himself, and his general pessimistic attitude towards life.

Adler felt that by gaining insight into your behavior you could begin to understand the patterns and faulty thinking and logic that these patterns then created. Melfi, after many years has uncovered some of these patterns, but doesn’t seem to offer much assistance as to how to process this information. The result has been that Tony continues to repeat many of the patterns directly inherited from watching his parents, and despite his often empty promises to change his life, this is really not possible without going back to the beginning.

Adler referred to this idea as “soft” determinism, meaning a person’s patterns of behavior were firmly and deeply entrenched, and very, very difficult to change without a tremendous amount of insight. Although nearly dying was a kind of apotheosis for Tony, it is likely he will return to much of his former behavior as he falls back into these familiar patterns.

The Most Romantic Wedding Traditions from Around the World: Germany, Russia & Ireland in this year

If you’d like to add a slice of your heritage to your wedding ceremony, you’re not alone. Millions of couples are embracing their ancestry and choosing to incorporate some of the best traditions from around the world in their ceremonies here at home. Here are some of the most interesting wedding traditions you might find if you attended a wedding in Germany, Russia or Ireland. If you or your family are from one of these countries, why not try adding some phrases from your ancestor’s native tongue in your wedding vows for a truly memorable touch!

Germany

To fund her future wedding, when a baby girl is born in Germany, several trees are planted and tended throughout her childhood. When she is to be married, the trees are sold to pay for her wedding and to act as a dowry. To help defray costs of a honeymoon, friends and family of the wedding couple will make a newspaper or newsletter featuring pictures and articles about the couple’s youth. This newsletter is sold at the wedding.

A German wedding can last up to three days. There is first a civil ceremony, then the following day is a traditional ceremony. Finally on the third day is a religious ceremony. Guests bring old dishes to the second night’s party to break, and the couple sweeps them up. This symbolizes that their home will never be broken.

As the wedding couple leaves the church, they throw coins to the children who have attended. A customary tradition is for the best man to steal the bride and take her to a local pub, where they drink champagne and hide.

The groom must find them, and pay for all they drank. Also, before leaving the reception hall, guests block the door and demand payment from the groom (usually in the form of a promise of a party) before they allow the wedding couple to leave for their honeymoon.

Russia

What are referred to in western society as wedding rings are in Russia called engagement rings. These plain gold bands are worn on the ring finger of the right hand. When a person is widowed or divorced, they will move the ring to the left hand. The groom pays for the ring, although the couple chooses them together.

A holdover from the days of communism is a procession of cars that arrives at the ceremony. Since large cars were a sign of wealth, effort is made to rent one for the bride and groom. In addition, guests to the wedding will each drive to the wedding alone to increase the size of the procession. The groom traditionally takes the bride to the church, but before he is allowed to do so, he must pass a series of challenges put up by her family and friends, including trivia questions, physical obstacles, and even an actual climb up to the bride’s window.

Marriage ceremonies are held in the licensing office, and must be witnessed. Although church weddings are held, they have no legal significance, so they are often held after the legal ceremony. At the reception, it is customary to drink to excess, with a series of toasts offered to the bride and groom. Prior to leaving the reception hall, the bride is stolen away by the friends of the groom. He must then locate her and pay her ransom. This can happen several times, so the groom must be ever watchful of his new wife.

Ireland

Instead of wedding bands, more and more Irish couples are choosing to wear the Claddagh ring. This design has a heart being held on either side with a hand, and a crown on top. Wearing the ring on the left hand with the heart facing you indicates marriage, wearing it with the heart facing away means you are single. The ring may be used as an engagement ring or a wedding band, and is often passed from mother to daughter.

As the bride and groom leave the church, they throw a handful of coins into the crowd of waiting guests. The bride will carry a horseshoe with her for luck throughout her marriage. This is usually sewn into the dress, although it might be a plastic cake decoration today. Truly traditional Irish weddings are held only from April through October, but never in the month of May due to superstition. This half of the year is considered the “light” half. Mead, which is a honey wine, is served at Irish receptions, and is believed to be the source of the word honeymoon. It is thought to increase virility and fertility, and is therefore in great abundance at weddings. As the bride and groom leave the reception hall, there are often bagpipes stationed just outside to play them to their waiting car, which whisks them away to their honeymoon spot.