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• ACNE TREATMENT
• BLACKBERRY BOLD HANDSETS: BOLD ENOUGH TO SUIT YOUR STYLE
• NATURAL ACNE TREATMENT FOR DRY SKIN – ACNE HOME REMEDY
• HOME BUSINESS OPPORTUNITY ONLINE BUSINESS PROCESSES AND ACHIEVING SUCCESS
• ACNE OR ZIT – HOW IT AFFECTS YOUR MIND IN DIFFERENT WAYS?
• BLACKBERRY CURVE 8520 – THE MOST BEAUTIFUL VERSION OF BLACKBERRY HANDSETS
• WHY STAINLESS STEEL DOMINATES THE KITCHEN
• SKIN CLASSIC ACNE DIAGNOSIS W/ DERMAPLANING

ACNE TREATMENT Posted: 18 Jul 2011 11:13 PM PDT What is Acne breakouts? Acne is an unequivocally formidable mildew with elements of pathogenesis involving defects in epidermal keratinization, androgen secretion, sebaceous function, bacterial growth, inflammation, as good as immunity. In a past thirty years, unequivocally many might be worked out, as good as we right away have a comparatively minute bargain of a events which outcome in an cystic acne pimple, notwithstanding a actuality which there is additionally significantly left being discovered. Acne Treatments The goods of hormones in acne breakouts have been many critical in women. Androgens together with dihydrotestosterone (DHT) as good as testosterone, a adrenal predecessor dehydroepiandrosterone sulfate (DHEAS), estrogen, along with alternative hormones, such as expansion hormone or insulin-like expansion factors (IGFs), might good any be important. It is expected which a hormones inspiring a sebaceous gland have been both taken up from a serum in further to being done locally inside of a gland. Hormonal pill is an choice in women whose cystic acne is not responding to required diagnosis or if signs of endocrine abnormalities have been present. The biggest healing good from hormonal diagnosis is completed in rebate with alternative fit anti-acne medications. This section focuses around a purpose of hormones in pimple, a clinical display of adult womanlike zits, a work-up of a suspected endocrine abnormality, as good as a convenient options for hormonal treatment. BENZOYL PEROXIDE Benzoyl peroxide can be a accepted disinfectant which was creatively employed similar to a bark representative for zits. Its resource of movement is as a outcome of obscure P. acnes populations by oxidative killing, as good as a drug is intensely utilitarian as a accepted agent. When practical towards skin, BP breaks down in to benzoic poison as good as hydrogen peroxide. It insincere which a peroxide accounts for a infancy of bactericidal activity, though no studies have been essentially achieved to consider a wake up of benzoic poison in acne breakouts. The vital side outcome of BP is irritation, which typically is facilely managed with moisturizers. Even so, BP might be reported to be a hit sensitizer in as utterly a couple of as 4% of patients as good as can strech scarcely 75% when practical to leg ulcers , though in clinical acne breakouts operate tangible hit allergy is frequency noted. Being a complicated prescriber from a drug, we see, during most, a box any as good as each couple of years. Various concentrations of BP have been offered, though there is no credible report to infer which tall concentrations have been a singular some-more fit than revoke ones. P. acnes rebate is as absolute by 2.5% as 10% BP, as good as a singular not as large investigate shows healing equilibrium in between 2.5%, 5%, as good as 10% BP gels as good as a revoke rate of exasperation with 2.5% than a aloft concentrations. BP washes have been profitable in specific for box acne breakouts given they can cover a large area simply, though inside a past have been of comparatively low potency. Newer formulations have been essentially grown to have larger substantivity as good as have been able of P. acnes reductions nearby which of required gels as good as creams. As being a singular agent, BP is higher to clindamycin. Combination products of BP as good as erythromycin or clindamycin have been utterly combined as good as have been some-more effective clinically than possibly product alone. MACROLIDES Topical as good as verbal erythromycin as good as accepted clindamycin have been essentially timeless blemish diagnosis options for decades, though have turn unequivocally many reduction successful from a past fifteen years or so due to a merger of insurgency by P. acnes. Resistant germ have been right away prompted fast by macrolide care simply since many patients have a apportionment of 97 their normal skin flora that’s genetically resistant, as good as which branch expands underneath a resourceful vigour of remedy. Resistant germ have for zits which resists diagnosis as good as erythromycin resistant strains have been customarily resistant to clindamycin and clamp versa. Resistance could be combated by a further of BP to accepted macrolide regimens. It continues to be obviously shown which such rebate products have been not usually a singular some-more fit than monotherapy with macrolides, though additionally do not assent a survival of resistant populations of P. acnes . Other macrolides for example, azithromycin have been essentially reported in not as large studies being of worth in blemish , though no report is accessible inside of a stroke of resistance on a application of these drugs. TETRACYCLINES The tetracycline family of antibiotics have been unequivocally profitable in acne simply since they have mixed modes of action, functioning as antibiotics which revoke bacterial populations, as good as as anti-inflammatory drug which conflict acne breakouts from a second front. Tetracyclines, privately doxycycline as good as minocycline have been rarely antiinflammatory in utterly a couple of dungeon systems . Neutrophil as good as monocyte chemotaxis is indifferent around calcium chelation, blunting a emigration of cells for a follicle is inhibited; with minocycline and doxycycline rounded off 10-fold some-more active than tetracycline. In this model, macrolides as good as cephalosporines were inactive. Protein kinase C is indifferent , maybe interfering with vigilance transduction. Generation of reactive oxygen class as good as additionally a oxidative detonate in neutrophils is decreased . Nitric oxide prolongation is modulated . Matrix metalloprotease as good as collagenase wake up is inhibited. In vivo, tetracyclines have been essentially demonstrated to be intensely active in treating quite inflammatory illnesses which includes rheumatoid arthritis, bullous pemphigoid, as good as sarcoidosis . Nonantibiotic derivatives of doxycycline have been not long ago combined which have been in few instances anti-inflammatory as good as even antineoplastic by approach of predicament of angiogenesis as good as might good be of operate in acne breakouts as good as alternative inflammatory diseases. Acne can have teenager to serious stroke upon skin. Reasons of zits as good as diagnosis differs upon assorted case. It unequivocally is receptive to advice to which we establish sort of acne you’re pang from, before to selecting any acne treatments for you. If not treated with colour properly, it can leave acne scars as good as means repairs to your skin.

BLACKBERRY BOLD HANDSETS: BOLD ENOUGH TO SUIT YOUR STYLE Posted: 18 Jul 2011 08:41 PM PDT The renouned mobile brand, BlackBerry, stands during a really venerable upon all sides in a domain of mobile information exchnage as well as a made inclination have turn initial as well as a inaugural preference for all commercial operation category people. Mostly commercial operation group as well as central persons similar to to squeeze a gadgets of BlackBerry code as they have been arguable as well as really useful. Equipped with eclectic functions these handsets capacitate a single to try by artful equates to to get multiform critical tasks during a single time during most faster speed. This code has due a handsets underneath opposite array as well as ranges such as BlackBerry Pearl, Bold, Curve, Tour, Store etc. there is no disbelief about a actuality that inclination underneath such array have been simply superb as well as sanctified with most tall finish modernized features. Basically, a inclination fibbing underneath outlandish smartphone array have been hugely sole in a mobile phone market, though a jot down violation sale been celebrated in a sale of BlackBerry Bold handsets. You can find often dual sorts of smashing handsets in a total operation of Bold similar to BlackBerry Bold 9700 as well as 9000. These have been a dual vital handsets, that have been removing outrageous implausible reply in a mobile phone market. So, lets have a demeanour upon a little engaging contribution accessible in both BlackBerry confidant devices, that have them a most elite inclination by most mobile users opposite a world. Lets begin up with BlackBerry 9000, that is an elegantly written with worldly features. The worth of this jigger increases due to a blessings of fine-quality 2 MP camera. So, trustworthiness of this camera allows we to constraint decent cinema of your relative as well as kins with genuine colours. Standing out these sparkling features, this commercial operation phone is likewise well known for a Internet connectivity. The supposing connectivity facilities similar to 3G HDSPA, Wi-Fi, EDGE as well as GPRS have been intelligent options to be continuous with Internet during a faster speed. Furthermore, a battery backup is additionally estimable on condition that 5 hours of speak time as well as 310 hours of standby time. This is not all, user will additionally find a trickery of 128 MB memory, that is sufficient sufficient to store utilitarian data. Last though not a least, a sustenance of a microSD label in this jigger is a estimable choice to raise a mental recall of this jigger up to 8 GB. On a alternative palm Blackberry Bold 9700 is additionally an superb gizmo, embedded with a 3.1 MP peculiarity camera this handset is really most arguable to constraint peculiarity cinema of your nearby as well as dear ones. Its entirely QWERTY Keyboard is a centre of attraction, that is versed with multiform organic keys, that indicate mixed ways to do charge with ease. This Blackberry Bold array jigger is additionally sanctified with a arguable battery, that provides 5 hours of speak time as well as 500 hours of standby time. Apart from all this, a accessibility of 256 MB mental recall in this handset is an combined value that is great sufficient to store all your prime videos, songs, images, photos as well as alternative profitable data. It is for so certain that a mobile user will certainly conclude a Internet joy of this gizmo, that is probable by equates to of a quick connectivity facilities similar to EDGE, GPRS, WLAND Wi-Fi as well as 3G HSDPA. Hence, after starting by a facilities of both BlackBerry Bold array handsets we contingency have come to know a peculiarity of such sold array handsets.

NATURAL ACNE TREATMENT FOR DRY SKIN – ACNE HOME REMEDY Posted: 18 Jul 2011 06:14 PM PDT AcneErasingSecrets.com Here have been the little good healthy acne treatments for dry skin… First splash some-more water. You should be celebration 50% of your physique weight in ounces of open or purified H2O any day. You should be celebration even some-more H2O when it’s the comfortable meridian as well as exercising. Next stop regulating mainstream name code acne face washes as well as acne diagnosis products. Stop regulating all of them as well as generally stop regulating benzoyl peroxide. Benzoyl peroxide dries out the skin as well as is the means of dry flaky skin. Also operate water, organic coconut oil as well as organic additional pure olive oil as the face moisturizer. Please like, criticism as well as share this video! David “The Skin” King

HOME BUSINESS OPPORTUNITY ONLINE BUSINESS PROCESSES AND ACHIEVING SUCCESS Posted: 18 Jul 2011 05:54 PM PDT Having the need to get proposed with the home commercial operation event as great as anticipating yourself in the event to unequivocally do that can be dual opposite circumstances. There have been most questions we need to cruise prior to we stop operative your pursuit as great as proceed the online commercial operation of your own. Get genuine with yourself when we proceed environment things up as great as structure your tiny business. Take the little time to ask yourself the series of questions when we come to the decision. The really initial thing to ask your self is do we consider we will be ready to proceed the home commercial operation opportunity? Self certainty will have the large partial in your success of your home formed online business. You will need to consider that the home formed commercial operation will substantially be value starting in sequence for this to perform really well. Would alternative people contend that you’re the glorious claimant for self-employment? Often we can be the bit arrogant per the particular skills. Even so, when it pertains to if we have been starting to do great with self-employment, we have to be frank with yourself. Think of how people work during your benefaction job? Will we be somebody who finishes tasks no make the difference what? Would we work customarily as tough during the pursuit in any box of either your trainer is in the place of work or not? If that’s the case, we could have just what takes to have the home commercial operation event off of the ground. There have been most questions we need to consider about. Have we ever taken classes or seminars with regards to substantiating as great as determining the tiny commercial operation opportunity? For those who have not, consider about we do this when we proceed the home formed business. You will find critical lessons about the little of the underside of owning the tiny commercial operation that we say all upon your own. Do we consider you’re ready to diminution your customary of vital whilst the online commercial operation gets off of the ground? Business owners have been great ventures however the infancy of tiny commercial operation proprietors proceed operative the lot as great as generating customarily the tiny volume of revenue. You should safeguard that we have the little form of behind up income to benefit keep we the boyant as we set up the work from home business. Will we be ready for prolonged hours that customarily will beget no evident income? Working prolonged hours in the pursuit where we competence be removing overtime or the fast income is really opposite form operative prolonged hours during your proceed up home business. You won’t indispensably see income from the prolonged hours that we put in. Obviously, there is the sour honeyed feeling per operative prolonged hours. At the finish of the day, following the prolonged hours, you’ll have the home formed association that’s yours. Have we called the tiny commercial operation manager or advisor about your online commercial operation plan? There have been copiousness of opposite issues with owning your own in isolation business. You can find authorised issues such as that home commercial operation we would similar to to have, the mangle even indicate for the company, how the commercial operation loan goods your credit rating as great as if we wish the special assent or assent for your home tiny commercial operation opportunity. Getting profitable benefit about these sorts of things will benefit save we time as great as expense.

ACNE OR ZIT – HOW IT AFFECTS YOUR MIND IN DIFFERENT WAYS? Posted: 18 Jul 2011 01:14 PM PDT Acne has a earthy outcome upon a body, though a mental goods can be even some-more painful. Acne is not a debilitating condition, though if it isn’t treated with colour fast it can have hold up formidable for a person. Acne – An general outlook Acne, medically good well known as acne vulgaris is a skin condition, typically seen in immature adults. It is characterized by a arrangement of pimples or blackheads upon a person’s back, chest, face as good as arms of a person. These have been usual areas where acne is prevalent. A chairman can humour from a amiable form of acne or a severest form. A chairman pang from serious acne can knowledge inflammation, which can be really vitriolic as good as painful. Acne isn’t only a skin low condition; it additionally affects a mental makeup of a person. Person becomes vexed as good as anxious Studies prove which a astringency of acne does not foreordain either a chairman suffers from stress or depression. A chairman with amiable acne can humour from basin as good as stress as well. One of a reasons for is a amicable tarnish related to acne. A chairman who is pang from acne should be closely monitored for any changes to his/her function generally for vexed mood, as good as changes to a weight which can be a outcome of a depression. Adolescents pang from acne can turn irked for a smallest of reasons. Emergence of amicable withdrawal symptoms Like it or not, self-centredness plays an critical purpose in a multitude today. There is a concentration upon visible coming as good as those found wanting in a looks dialect competence have to face a reduced finish of a stick. This is because a chairman who has acne can additionally humour from what is good well known a amicable withdrawal. They remove a grade of self certainty in their capability to correlate with people as good as creation a right impression. Such people have been intensely wary about assembly latest people as good as turn introverts. Some people pang from ongoing acne have shown a bent to repel from society. If this bent is not arrested quickly, it can rise in to a some-more serious form where they competence begin shunning multitude as a rule. Get healing assistance – Quickly Acne is a single of those skin conditions which have a genius to shift a person’s hold up for a worse. It strikes during a base of a person’s misfortune fears as good as takes a fee upon his/her every day life. If we have never suffered from acne, we competence find it formidable to assimilate how this condition can take a fee upon a person’s life. Acne can solemnly eat divided during a person’s self certainty as good as additionally give him/her a darker perspective of life. Therefore, it’s necessary which we provide your acne in a early stage. Don’t wait for for a mental goods to collect up steam, prior to we essentially put a diagnosis devise in place. Consult a dermatologist to find an answer to your acne solutions. If we humour from ongoing acne, afterwards we competence additionally be pang from a mental implications of acne. In this case, we can demeanour during receiving a assistance of a little mental conversing to assistance face your condition as good as a world, better.

BLACKBERRY CURVE 8520 – THE MOST BEAUTIFUL VERSION OF BLACKBERRY HANDSETS Posted: 18 Jul 2011 10:40 AM PDT BlackBerry Curve 8520 is a intelligent phone which is done undiluted with tallness of 4.3 inches as well as abyss of 0.6 inches to stylishly as well as safely snuggle in your pocket. Its full QWERTY set of keys is glorious creation typing as well as promulgation messages really smooth. Its splendid TFT Transmissive LCD arrangement measuring 2.44 inches, 320 x 240 pixels is indeed pleasing on condition which on top of 65000 colours. This candybar handset can take glorious photos as well as videos with a 2 MP digital camera which is integrated with 5 digital zoom. In addition, it can upload them with print pity apps. which is Flickr Uploader as well as amicable networking sites; Facebook, MySpace gripping we bustling all day round. BlackBerry Curve 8520 can uniformly send your messages as well as alternative preferred photos etc. with a special MMS, BlackBerry follower in further to present messaging apps. The universe of apps. Can be detected generally during BlackBerry Apps. World charity violation news, ultimate scores, tracking market, Hollywood gossips, enjoying live air wave as well as final though not slightest personification games. Its GSM quad-band is illusory as well as a identical tiwn Bluetooth profiles A2DP as well as AVRCP have been fabulous. Its interpretation services additionally embody EDGE. Thus, in fine, web browsing is positively really fit in this handset. Blackberry 8520 is really fantastic in availing tranquil strain as well as multimedia with a dedicated keys assisting we to jump over song, postponement strain as well as repeat forever your prime strain again as well as again. There is additionally tongue-tied phone call option. The lane desk pad navigation is glorious similar to laptop permitting we to quickly corkscrew by menus as well as icons by only gliding finger over it. Then press as well as click for object preference as well as in a future navigate to your preferred destination. Its 1150 mAh battery is really absolute with 408 hours standby time as well as 270 min speak time. It is additionally versed with a sparkling facilities of warning clock, calculator, monthly calendar as well as reminder.

WHY STAINLESS STEEL DOMINATES THE KITCHEN Posted: 18 Jul 2011 07:57 AM PDT Stainless steel is popularly used in a make of grill opposite tops, utensils, sinks, catering equipment, etc. This element is non-porous as well as doesn’t lead to contamination. Thus food as well as beverages can additionally be stored though a be concerned in such containers. Stainless steel customarily needs to be done from immaculate steel throw in Dubai. Thus 90% of it constructed for assorted purposes is done from recycled throw metals in Dubai. The most appropriate partial of regulating immaculate steel equipments in a kitchen is which even if a intent is shop-worn somehow, it will of course correct itself with a assistance of a chromium coating. Chromium is shaped of course as a out covering upon immaculate steel. It protects a object from reacting with H2O as well as oxygen, permitting us to operate them as plates, spoons, glasses, etc. Thus such equipment have been rarely non-corrosive as well as permanent during a same time. Because this steel is decay explanation or resists corrosion, it tends to have a unequivocally prolonged life. Thus a primary price of immaculate steel might be high, though a hold up outlook justifies a costs. When it comes to kitchen ware, this steel is essentially a cut on top of a alternative kinds of steel accessible additionally since it requires smallest upkeep as well as is easy to clean. Though this steel seems very durable sure grades of immaculate steel can be damaged down. Therefore, prior to we name immaculate steel throw from steel recycling companies in Dubai or Dubai throw yards, we need to get a throw checked for a grade. This we can do by guileless usually a most appropriate companies in a Middle East, a single of them being Lucky Recycling in Dubai.

SKIN CLASSIC ACNE DIAGNOSIS W/ DERMAPLANING Posted: 18 Jul 2011 03:13 AM PDT Skin Classic tall magnitude for treating acne cysts. Our f12 examine hardly overwhelmed the skin. Sebum is captivated to the tall magnitude as well as comes by the pore. The examine is afterwards extrinsic in to the pore not the skin as well as spread out so which any element entrance up by the pore will have the trail of slightest resistance. This marked down scarring.

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My DeltaQuest - Your Online Investment Business Community

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• Myths and legends of property investment
• Bahamas History
• Hong Kong Taxation
• Denmark Education
• Austria Employment
• Apple wins patent ruling against HTC – and may be able to extend it to Android
• Starbucks sues company in Neb. over trademark row
• Smooth sailing for ‘Made in Poland’ yachts
• Poor infrastructure keeps Vietnamese millionaires away from yachts
• Immigration to Canada drops by 25 per cent

Myths and legends of property investment Posted: 18 Jul 2011 05:52 AM PDT Some of the mythology of property investing is so absurd that you'd think it was like playing Monopoly. Property investors should be able to take out insurance to cover the amount of pure babble with which they're bombarded every day. Real property investment is a business operation, not a gossip/bull session. If all the rubbish published about investing in property had any truth to it, everybody would be billionaires. As a matter of fact, those who've actually become billionaires in the property market didn't become so rich as a result of listening to gossip, either. The myths, explained The myths would make a good comedy script: "The property market always goes up". Actually, it's more likely to go sideways, or take years to show any decent capital gain. This is truly misleading. In real dollar terms, $400,000 now is roughly the equivalent of $150,000 thirty years ago. Prices have soared, but the relative value increase hasn't been quite as spectacular as people seem to think. In the property market, that $150,000 would have bought a home 30 years ago which is now valued at around $400,000. If you assume the price has increased by $10,000 per year, on the initial outlay, that figures out as a return of about 8 per cent per year. That's not most people's idea of a great deal. Professional property investors wouldn't even consider that a return after rates, land taxes, maintenance and renovations, etc. "Commercial properties always bring great rates of return". So they do, if the properties haven't become sidelined by new shopping mall developments and you can actually get tenants prepared to pay those prices. The truth is that a lot of commercial properties are really relics of old zoning. They're in commercially dead areas, and trying to offload these properties is about as much fun as giving birth to an elephant. "Rental properties guarantee an income stream to match your finances". Sure, and the Tooth Fairy is always unusually generous to rental property investors. Rental property ownership is for experts, or landlords with enough sense to engage a real estate agent to make sure these properties are managed correctly. Actual returns can be good through to OK-ish, and might match your financial needs. Rental downtime, in which properties are vacant, can get expensive. Property damage and litigious tenants can be other problems not mentioned by this myth. "Buying investment property is like making money for nothing."No, it isn't. You need to have a very clear picture of all the issues related to a property investment before you buy anything at all. There's always a supply of iffy/lousy investment properties that simply don't perform. Believe nothing, until you see some figures that you can verify. If you want to check out decent, credible investment properties, don't waste a second listening to the myths. When you buy investment property, check your facts and conduct a full "due diligence" evaluation of returns potentials. Get professional assistance if you're not sure of anything at all in relation to the purchase. Do what the property billionaires do- Trust only facts, not myths.

Bahamas History Posted: 18 Jul 2011 05:37 AM PDT Recent archaeological digs indicate people lived in the Islands of the Bahamas as far back as 300 to 400 AD.  It is thought that these people came from Cuba and relied on the ocean for their food. In the 10th century, Lucayan Indians settled in the Islands of the Bahamas after leaving the Lesser Antilles to avoid the Carib Indians, who were known to be fierce warriors and cannibals. The Lucayans were peaceful natured and were primarily farmers who lived in thatch huts. The Lucayan groups were politically, socially and religiously advanced. When Christopher Columbus arrived on San Salvador in 1492, there were approximately 40,000 Lucayans living in the Islands of the Bahamas. He took advantage of the Lucayan people's gentle nature and had them enslaved three years later, shipping them off to Hispaniola to work in his mines. Within 25 years of Christopher Columbus' arrival, slavery, disease and other hardships wiped out the entire. In 1648, a group of dissident English Puritans known as the “Eleutheran Adventurers” arrived in the Bahamas in their quest for religious freedom. Although the adventurers gave the island its name, the island didn't prove to be as they envisaged; the settlers experienced food shortages, a lack of proper supplies and internal strife that split the group into separate communities along Governor's Harbour and Preacher's Cave in Eleuthera. The Eleutheran's leader, Captain William Sayles, set sail for the American colonies and succeeded in obtaining survival supplies from the Massachusetts Bay Colony and then returned to the struggling outpost. To better guard against marauding Spanish troops in the area, another settlement was then established on the nearby Harbour Island. The late 1600s to the early 1700s were the golden age for pirates and privateers and the Islands of the Bahamas made an ideal home base for pirates and privateers. The numerous islands and islets with their complex shoals and channels provided excellent hiding places for the plundering ships. And since the Islands of the Bahamas were close to well-travelled shipping lanes, it gave the buccaneers plenty of opportunities to steal from merchant ships. More than a century later, another major influx of newcomers arrived in Eleuthera, these newcomers were American colonists who were still loyal to the British flag and brought with them slaves, their colonial building skills, agricultural and shipbuilding expertise, all of which became major influences in Eleutheran life. In 1783, the former Loyalists, assisted by the South Carolina militia, took up arms and forced the retreat of Spanish forces from the entire region in a bid to solidify their independence.  From 1861 until 1865, the boom and bust economy of the Bahamas benefited greatly from the U.S. Civil War. Great Britain’s textile industry depended on Southern cotton, so it favored the Confederacy.  The end of the Civil War meant the end of prosperity for the Islands of the Bahamas until 1919. When the United States passed the 14th Amendment prohibiting alcohol, smuggling returned to the islands. Scotch whisky was an important British export for the Islands of the Bahamas, so the colonial government greatly expanded Prince George Wharf in Nassau to accommodate the huge flow of alcohol. The alcohol prohibition ended in 1934 and combined with the collapse of the profitable sponge harvesting industry a few years later, the economy of the Bahamas was damaged. The Bahamas tourism industry started in the mid-19th century with major government support for the construction of hotels and subsidized steamship service. Bahamas tourism once again blossomed in the 1920s when prohibition brought high net worth American tourists to the islands. As a result of the influx of visitors there was an increased demand for food, lodging and other items. The Bahamas banking industry boomed as the Islands built new hotels, warehouses, bars, distilleries and wharves. After the repeal of prohibition, the Islands of the Bahamas went into an economic slump which lasted until the 1940s and World War II. Later in 1961, when Cuba, known for its casinos and luxury resorts, was closed to American tourists, the Islands of the Bahamas' good fortune began. Capitalizing on its close proximity to the United States, the government of the Islands of the Bahamas set out to increase the number of people who visited it each year by dredging Nassau's harbor so it could accommodate up to six cruise ships at a time and building a bridge connecting Nassau to Paradise Island. In 1964, Great Britain granted the Bahamas limited self-government, and 5 years later the colony of the Bahamas became a Commonwealth. In 1973 the Bahamas legally became a nation, in remembrance of this mementos achievement, Bahamian Independence Day is celebrated on July 10.

Hong Kong Taxation Posted: 18 Jul 2011 05:21 AM PDT Personal Hong Kong Taxation Salaries Tax Salaries tax is imposed on all income arising in or derived from Hong Kong from an office or employment or any pension. However there are special provisions applicable to seamen, airmen and other persons who visit Hong Kong for short periods. Salaries tax is charged for every assessment year and is applicable to every person whose income is derived from an office, employment or pension from Hong Kong. Severance payments and long service payments- are required to be paid under the Employment Ordinance and are not assessable to Salaries Tax. The reason for this exemption is due to the fact they are not payments for services rendered but for termination of the employment. Any payment in excess of the amount computed in accordance with the Employment Ordinance may be subject to Salaries Tax. Application for Full/Partial Exemption of Income under Salaries Tax- Full or partial exemption of income or relief from tax may be able to be provided under the following conditions: (1) Income attributable to services rendered outside Hong Kong is exempt from Salaries Tax if a person having a source of employment outside Hong Kong. (2)A person is exempt from Salaries Tax for a year of assessment if a person rendered all his/her services outside Hong Kong in that year of assessment, unless a person is a civil servant, or a crew member of a ship or an aircraft.  Income from services rendered in Hong Kong during visits of less than 60days in the year is also excluded from tax. (3)If a person has paid tax of substantially the same nature as Hong Kong Salaries Tax to a territory outside Hong Kong in respect of income relating to services rendered by a person in that territory, that part of the income which has already been subject to foreign tax will be exempt from Salaries Tax. Corporate Hong Kong Taxation Profits tax All persons, corporations, partnerships, trustees and persons that engage in any trade, profession or business in Hong Kong are chargeable to tax on all profits. The main requirement for this however is that the taxable profits must have arose or derived from Hong Kong. As a result there is no distinction made between residents and non-residents with regards to tax. No tax is levied on profits arising abroad, even if they are remitted to Hong Kong. If a person sells his property in a bid to make profit, it will be regarded as a business and he/she is required to pay tax on any profit he may make. Non-Residents A non-resident can be charged tax either directly or in the name of his/her agent in respect of all profits derived from Hong Kong. This typically applies to any trade, profession or business carried on there, and the tax may be recovered out of the assets of the non-resident or from the agent. Qualifying Debt Instruments – Charge of Profits Tax Trading profits and interest income derived from debt instruments issued in Hong Kong with an original maturity of over 5 years qualify to be taxed at a concessionary rate – typically 50% of the normal profits tax rate.  From March 2011 onwards, the 50% tax concession rate will include interest income and trading profits where provided they are derived from a short term debt instruments with a tenor of under 3 years. Treatment of Losses in Hong Kong It is required that all losses made in an accounting year are to be carried forward in a bid to be "set off" against future profits. Corporations undertaking in more than one trade may have those losses in one trade offset against profits of the other With regards to individuals/self employed persons, those who incur a trading loss and claim Personal Assessment will have that loss allowed as a deduction from his total income. Hong Kong Taxation of Profits Rate (1) Normal rate (for the year of assessment 2008/09) Corporations:                      16.5% Unincorporated Businesses:                     15% (2) Concessionary rate A tax rate at 50% of the normal profits tax rate is applied to trading profits and interest income taken from qualifying debt instruments issued in Hong Kong. This tax rate also applies to offshore businesses of professional re-insurance companies. A taxpayer's residential status has no influence in the level of tax rate applied; they are all subject to the same corporation or unincorporated business tax rate.  Comparatively, permanent or temporary Hong Kong residents are entitled to obtain relief from the standard rate of tax on profits and income by requesting to be assessed under Personal Assessment. Provisional Profits Tax Hong Kong profits tax is chargeable on the actual profits of that year. Hong Kong Double Taxation Relief Hong Kong has an agreement with the tax authorities in the Central People’s Government for avoidance of double taxation between the Mainland and Hong Kong. In line with the mainland and Hong Kong agreement, Hong Kong has also agreed to double taxation relief arrangements in shipping and airline income with other countries. Tax Exemptions for Hong Kong Businesses Hong Kong does not apply tax on profits which are derived from income in Hong Kong. Regardless of whether a business adopts a residential or non residential status, they will be taxed accordingly. The Profits Tax Ordinance details the following: 1) The business must trade within Hong Kong; 2) The income must derive from the trade conducted in Hong Kong Exemptions from profits tax: - Businesses whose activity relates to areas of intellectual property are required to pay a flat profit tax rate. - Income produced by international shipping companies is typically tax exempt provided the ships are not operating in Hong Kong waters. - A Hong Kong parent company's dividends which are received from a resident or foreign subsidiary does not constitute as income by the holding company and therefore is not subject to an assessment to profits tax. - All assets which are not considered as revenue assets, and are transfer by a Hong Kong business to a foreign or resident subsidiary is considered a capital gain. This means that Hong Kong tax does not necessarily apply. - Foreign real estate's rental income does not qualify to be assessed for tax under Hong Kong tax law. - Interest on a resident or non resident businesses income as a result of monetary deposits places with a reputable financial institution are typically exempt from profits tax. Hong Kong previously provided tax breaks for Hong Kong's 1,968 authorized unit trusts and mutual funds (2010 figures), and hedge funds to ensure they do not fall within the remit of the tax perimeters. Other Types of Hong Kong Taxation and Duties Hong Kong has no capital gains tax, sales tax or withholding tax on any Hong Kong derived interest and dividend income. Further to this, Hong Kong does not employ value added tax, goods and services tax (GST), or sales tax, and there are no export taxes or duties. In Hong Kong goods are imported tax and duty free with the exception of alcohol, tobacco and hydrocarbons. Hong Kong Property Tax The Basis of Assessment The basis for assessment includes what makes up the official rental income of the property, this may include;  rent, service charges, management and maintenance fees, and owner’s expenditure borne by the tenant. Tax rate 2004/05 – 16% 2008/09 onwards – 15% Hong Kong Stamp Duties Rates of Stamp Duty As from 1 April 2010, stamp duty on the sale of immovable property in Hong Kong will be charged accordingly: Over Under Chargeable Rate 0 $2,000,000 $100 $2,000,000 $2,351,000 $100 + 10% of excess over $2,000,000 $2,351,760 $3,000,000 1.5% $3,000,000 $3,290,000 $45,000 + 10% of excess over $3,000,000 $3,290,320 $4,000,000 2.25% $4,000,000 $4,428,570 $90,000 + 10% of excess over $4,000,000 $4,428,570 $6,000,000 3% $6,000,000 $6,720,000 $180,000 + 10% of excess over $6,000,000 $6,720,000 $20,000,000 3.75% $20,000,000 $21,739,120 $750,000 + 10% of excess over $6,000,000 $21,739,120 - 4.25% Hong Kong Estate Duty EDO – The Hong Kong Estate Duty Ordinance – imposes duty on Hong Kong property, passing upon the death of a person. Estate Duty typically imposed according to a progressive scale where property has an aggregate value of HK$7.5 million or above. It should be noted that in Hong Kong no estate duty is charged for the estates of those who die on or after 11 February 2006. The primary factor with respect to Hong Kong Estate Duty is the location of the property involved.  For example, Movable property – such as cash, jewelry, furniture and paintings, to name only a few- which is in Hong Kong at the time of the person's death is considered to be assessable for Estate Duty.  Company shares and bank accounts in Hong Kong, passing on the death of a person will also be charged Estate Duty, as will Hong Kong located land and buildings. Hong Kong Double Tax Treaties In March 2011, Hong Kong signed an avoidance of double taxation agreement with Portugal and again on April 1st 2011 Hong Kong signed a comprehensive agreement with Spain on the avoidance of double taxation.  Hong Kong has very few double tax treaties with countries. It is expected that Hong Kong will negotiated additional tax treaty agreements with various countries in the future.

Denmark Education Posted: 18 Jul 2011 05:10 AM PDT Denmark has an excellent public education system which was developed largely in the 19th century. Denmark also has are universities in Århus, Copenhagen, and Odense. Education in Denmark is compulsory although the obligation is on the teaching of a child and not necessarily the child attending school. This is the result of historical conflicts between parents, State and Church and after the Reformation in 1536 teaching was primarily the Church's task, as it was closely linked to upbringing in the home and the parish.  The majority of towns taught reading and writing was in schools, where as in rural areas by the priest or the parish clerk.  For reasons both ideological and practical, State interest in children's education grew in the 18th century. The creation and establishment of the general elementary school is normally not reckoned to have taken place until 1814 when the principle of compulsory education was introduced from the age of 6-7 until confirmation.  The primary school was funded locally by all the inhabitants of the parish (though with a state subsidy from 1856), and governed in each parish by a school commission with the parish priest at its head. Until 1958 different rules governed the folkeskole in village and town schools, the former having fewer classes, and the pupil's only attended school every other day. Basic Denmark Education The basic education is provided either by the local authority folkeskole or the private elementary schools, which have the same structure, and which are also known as 'free elementary schools'.  The present law on primary education (1993) requires schools among other things to 'familiarize pupils with Danish culture and contribute to their understanding of other cultures and of mankind's interaction with nature'.  The cost of teaching is met by the local authorities and private schools are obliged to provide teaching that is comparable with that in the folkeskole. Private Schools in Denmark The private elementary schools teach 12% of all children (2002). The State and local authorities cover about 75-80% of the expenditure of private schools. As an alternative to the top classes the folkeskole pupils can choose to go to efterskoler (continuation schools), which are private boarding schools for 14-18 year-olds. In 1998, these schools were catering for 28% of pupils in the top two classes. As a supplement the folkeskole pupils in this age group can also attend local authority day continuation schools for general training with its emphasis on practical and social subjects. Post-Compulsory Denmark Education Post-compulsory education is targeted at pupils aged 16-19 and can be either general or vocationally oriented. General upper secondary education can comprise of three years at a gymnasium (upper secondary school) or two or three years attending a further education course leading to the Studentereksamen (upper secondary school leaving examination) or a two-year course leading to the Højere Forberedelseseksamen (HF – Higher Preparatory Examination).  They do not provide vocational qualifications, however they qualify for further training. The Studentereksamen was introduced by the University of Copenhagen around 1630,  and was delegated to the individual grammar schools in 1850. In 1871, the increasing number of subjects brought about a division into a mathematical-scientific side and a language side, which in 1903 was divided into a classical language side and a modern language side. From 1875 girls were allowed to take the Studentereksamen. The middle school section of the grammar schools was abolished in 1958 and the three-year upper secondary school was supplemented with a division into different 'lines' in the second and third years.  The increase in numbers of pupils was followed by an upper secondary school building programme throughout the country and the introduction of HF in 1967. In the school reform of 1987 'lines' were replaced by a system of optional subjects within a language or mathematical side. Denmark post-compulsory education also includes 2-3-year vocational training at upper secondary school level: Højere handelseksamen (HHX – Higher Commercial Examination) and Højere teknisk eksamen (HTX – Higher Technical Examination), which normally presuppose a one-year vocational training or a completed apprenticeship. These examinations provide qualifications for both the labor market and further training. Vocational Denmark Education and Training Vocational education and training is of 3-4 years' duration and aims to prepare students through alternating school tuition and practical training for skilled work in the labor market. There are about 100 individual courses covering a variety of 200 special subjects; in 1991 they replaced both the older basic vocational training courses (EFG), which were introduced in 1978, and traditional apprenticeships.  The new structure, which among other things contains rules for credit transfer also covers business training, clerical training, trades and agriculture. From 1956 business schools and technical schools, which had so far all been evening schools, were turned into day schools.  Another new type of youth training is the two-year vocational basic training introduced in August 1993 and tailored specially for the individual. Further and Higher Denmark Education These branches of education are divided into short, medium and long-term courses of further and higher education, lasting for up to 3 years, 3-4 years and over 4 years respectively. The short duration further education courses include cover aspects such as training as laboratory technicians, training in market economy and as computer specialists. The only entry requirements are schooling up to upper secondary school level or vocational training. The medium duration further education courses, which in most cases presuppose an upper secondary level education, include training as journalists, teachers in the folkeskole, educationalists, librarians and nurses, furthermore the universities' 3-year bachelor courses are also included in this group. Most of the short and medium-term further and higher education courses were established in the 20th century. Long Higher Education Courses Long higher education courses, which include courses leading to the degree of kandidat (equivalent to M.A or M.Sc.) in arts, social studies, science, medicine, food sciences, technology, theology and business economics, are studied for in universities and other institutions of higher education.  As a supplement to the courses leading to the degree of kandidat, Denmark now has a three-year research training leading to an academic degree, since 1992 it has been known as a Ph.D. degree. The courses leading to the kandidat degree are traditional courses where the oldest among them (1629) is the examination in theology; this was followed by that in law from 1736 and medicine from 1788. In the case of both youth and further and higher education courses there is provision for scholarships and study loans from the State Education Grant and Loan Scheme (SU). Students are entitled to support when they have reached the age of 18, provided they are of Danish nationality and are actively engaged in studies. In 2003 the State granted SU to just over 303,000 persons, amounting to a total of about 9.1 billion kroner. Adult Education Since the 1990s adult education courses have expanded consistently in fields offering a range of possibilities. Arbejdsmarkedsuddannelser (AMU – Labor market courses) are vocationally oriented short courses designed jointly by the State and the parties in the labor market with a view to improving labor force qualifications. The training courses are taken in AMU centers and vocational schools and are available both to those who work and also to the unemployed. Vocational courses for adults have enabled those engaged in special educational courses to achieve vocational qualifications corresponding to the youth EUD, to further adult education and diploma and master's courses. In Denmark open education is organized by vocational schools, universities, educational institutions, etc. and is available both to those who work and to the unemployed, with both full-time and part-time courses provided for. Almen voksenuddannelse (AVU – general adult education) was the subject of special legislation in 1989. In county training centers, courses and tests are offered in general individual subjects on the levels of the folkeskole final examination, HF and grammar school. The purpose of these courses is to supplement basic schooling or to prepare or improve examination results giving access to further or higher education.

Austria Employment Posted: 18 Jul 2011 04:30 AM PDT Austria Employment Hours Business: Mon-Fri. 08:00- 17:00 Shops: Mon-Fri. 09:00- 18:00. Sat. 09:00-13:00 Banking: Mon-Fri. 08:00-12:30 and 13:30-15:00 Thu. 08:00-12:30 and 13:30-17:30 Austria Public Holidays 2011 Fixed Dates:   1 Jan (New Year's Day), 6 Jan (Epiphany Day), 25 Paril (Easter Monday), 1 May (Labour Day), 2 June (Ascension Day), 13 June (Whit Monday), 23 June (Corpus Christi), 15 Aug (Assumption), 26 Oct (National Day), 1 Nov (All Saint's Day), 8 Dec ( Immaculate Conception),  25 Dec (Christmas Day), 26 Dec (St. Stephen's Day) Regulation of Austria Employment Austrian labour law is employee-friendly and distinguishes between workers‚(Arbeiter') and staff employees‚ (Angestellte'). The key pieces of legislation have been in place for many years and have been amended many times, leading some observers to call for a total overhaul, particularly of the Workers' Constitution Law (Arbeitsverfassungsgesetz). Other important laws include the White-Collar Law (Angestelltengesetz), the Labour Contract Adjustment Law (Arbeitsvertragsrechts-Anpassungsgesetz) and the Employee Liability Law (Dienstnehmerhaftpflichtgesetz). In Austria, the unions' main focus for the past few years has been on protecting incomes, pensions and social benefits rather than on improvements in working conditions. In Austria a written contract is not necessary for a contract of employment to exist, however a contract will always be deemed to have existed, albeit in verbal form or because the employee is covered by a collective agreement. All employees must be given a statement of their terms and conditions of service and details of their employer "immediately" on starting work. This does not constitute a contract, but a new statement must be supplied whenever terms and conditions change. There is no set legal minimum wage in Austria although there are minimum wage rates for those sectors where collective agreements exist and are negotiated annually by the social partners – The Austrian Federal Economic Chamber (WKÖ) and the Austrian Federation of Trade Unions, ‚Der Österreichische Gewerkschaftsbund' (ÖGB). Austria's standard working week is 40 hours although overtime can also be granted. Overtime is paid for at an additional rate of 50% or is compensated by time off. Flexible working time can be arranged by individual firms and is gaining in importance. Employees are entitled to an additional 13th and 14th month's pay (holiday pay and Christmas pay) and 25 calendar days holiday and severance pay on leaving the firm. There are also a number of favorable solutions for sickness and unpaid leave etc. The Austrian social security system is highly complex. The system provides that contributions by employers and employees to  pay towards pensions, sickness, accident and unemployment insurance schemes are comparatively high. For firms, this results in high personnel costs and there is also a great difference between gross pay and net pay. In firms five employees or more, employees have the right to elect one of their number Betriebsrat' to represent their interests vis-à-vis the management. The employer must accord the elected representative certain rights (e.g. time off during working time in order to pursue the interests of the employees). The number of employee representatives increases according to the number of employees in the firm. A firm employing both workers and staff employees are required to have separate Works Councils, While firms with operations in more than one location should have a central Works Council and, in the case of group operations, a Group Works Council. Where groups with more than a specified number of employees, operating EU-wide, there ought to be a European Works Council. The councils are set up on the initiative of the employees. Protection against dismissal is highly supported in Austria. In general, a Works Council has to be informed if an employee is to be dismissed and in certain circumstances can challenge the dismissal in the Courts. In recent years, part time working and new forms of employment (e.g. freelance agreements, work contracts, small earnings employment) have gained significant importance. Contract workers carry out a specific job for which they are paid – they are self-employed workers. Freelance workers typically commit their time but work independently and give rise to lower wage-related costs. The Austrian Social Insurance Scheme Regulatory Framework: First laws: 1909 (salaried employees) and 1939 (wage earners). Current laws: 1955 (employees) and 1979 (self-employed). Coverage Wage earners and salaried employees and apprentices. The wage earners must be making Euro 366.33 or more per month. Source of Funds Insured person: 10.25% of earnings. The maximum monthly earnings are € 4,110. Self employed person vary between 16.25% and 20%. Maximum monthly earnings is €4,795 Employer: 12.55% of payroll. Maximum monthly earnings is €4,110 Government: Any deficits and the cost of care benefit and income-tested allowance. Qualifying Conditions Old-age pension: Age 65 (men) or age 60 (women), with 180 months of insurance coverage in the last 30 years, 300 months of insurance, or 180 months of contributions. Early pension: Age 61.5 (men) or 56.5 (women) with 45 years of insurance (men) or 40 years of insurance (women) and with monthly earnings of €316.19 and below and under certain other conditions. Deferred pension: A deferred pension is possible. Disability pension: The loss of 50% of earning capacity compared with an insured person with a similar level of education. Must have 60 months of contributions (plus 1 month for each month from age 50). Partial pension: A partial pension is paid if monthly earnings are above €921.11. Survivor pension: The insured met the insurance or contribution requirements for a disability pension or was a pensioner at the time of death. Old-Age Benefits Old-age pension: The benefit accrues at 1.78% of the assessment base for each year of insurance. The assessment base is equal to revalued average earnings in the best 22 years, up to an annual maximum of €3,533.09. Early pension: The benefit is reduced by 4.2% for each year it is awarded before age 65 (men) or age 60 (women), up to a maximum of 15%. Deferred pension: The pension is increased by 4.2% for each year of deferral. The maximum pension is 80% of the assessment base (up to 91.76% for a deferred pension). Child’s supplement: €29.07 for each child under age 18 (age 27 if student, no limit if disabled). Income-tested allowance: An amount to raise the pension to €653.19 a month for an individual; €1,015 for a married couple, plus €69.52 for each child for which a person receives a child’s supplement. Schedule of payments: Fourteen payments a year. Benefit adjustment: Benefits are adjusted annually (newly granted pensions are first adjusted in the second calendar year after the year of receipt of the pension). Care benefit: Pensioners in need of personal care may be entitled to a monthly benefit varying from €145.40 up to €1,531.50 (in 7 levels) depending on the amount of care required. The benefit is paid 12 times a year. Permanent Disability Benefits Disability pension: The benefit accrues at 1.78% of the assessment base for each year of insurance.  The assessment base is equal to revalued average earnings in the best 22 years, up to an annual maximum of €3,533.09  The maximum pension is 60% of the assessment base. Child’s supplement: €29.07 for each child under age 18 (age 27 if student, no limit if disabled). Income-tested allowance: An amount to raise the pension to €783.99 a month for an individual; €1,175.45 for a married couple, plus €82.16 for each child for which a person receives a child’s supplement. Schedule of payments: 14 payments a year. Benefit adjustment: Benefits are adjusted annually Care benefit: Pensioners in need of personal care may be entitled to a monthly benefit varying from €154.20 up to €1,655.80 (in 7 levels) depending on the amount of care required. The benefit is paid 12 times a year. Survivor Benefits: Survivor pension: A widow(er) receives up to 60% of the insured’s pension. (Rates under 60% may be increased to 60%, depending on the beneficiary’s total income.) Income-tested allowance: An allowance to raise the survivor pension to €653.19 a month. Orphan’s pension: 40% of the survivor pension (60% if a full orphan) for each orphan under age 18 (age 27 if student, no limit if disabled). Income-tested allowance: An allowance to raise the orphan’s pension to  €243.95 a month (€366.28 for a full orphan); after age 24, the allowance raises the orphan’s pension to  €433.48 a month (€653.19 for a full orphan). Schedule of payments: Fourteen payments a year. Benefit adjustment: Benefits are adjusted annually Care benefit: Pensioners in need of personal care may be entitled to a monthly benefit varying from €145.40 up to €1,531.50 (in 7 levels) depending on the amount of care required. The benefit is paid 12 times a year. Sickness and Maternity Regulatory Framework First law: 1888. Current laws: 1955 (employees), 1960 (maternity), 1974 (cash benefits for wage earners), and 1979 (self-employed). Coverage Employed persons earning €366.33 or more a month, apprentices, and pensioners. Source of Funds Insured person: 3.95% of wages (wage earners), 3.82% of salary (salaried employees), or  5.10% of pension (pensioners). Employer: 3.7% of payroll (wage earners) or 3.83% of payroll (salaried employees). Qualifying Conditions Sickness and maternity benefits: Currently in covered employment. Sickness benefit: The employer pays 100% of earnings for up to 12 weeks (plus an additional 4 weeks at 50%), depending on length of service. The maximum benefit is 75% of covered earnings. Maternity benefit: 100% of earnings for 8 weeks before and 8 weeks after the expected date of childbirth (12 to 16 weeks after childbirth in special cases). Workers’ Medical Benefits Cost sharing: Patients pay €5 per prescription, part of the cost for dental care, and up to 20% of the cost of appliances. Cost sharing is at least  €27.50 for appliances. Exceptions are made for patients with limited means. There is no limit to duration. Dependents’ Medical Benefits Cost sharing: Patients pay €5 per prescription, part of the cost for dental care, and up to 20% of the cost of appliances and 10% for first 4 weeks of hospitalization. Cost sharing is at least €27.50 for appliances. Exceptions are made for patients with limited means. There is no limit to duration. Work Injury Regulatory Framework. First law: 1887. Current law: 1955. Type of program: Social insurance system. Coverage Employed and self-employed persons, apprentices, and students. Source of Funds Insured person: None. Self-employed person: A flat-rate contribution of €83.16. Employer: 1.4% of payroll. Government: Federal government contributes to accident insurance for farmers. Qualifying Conditions Work injury benefits: There is no minimum qualifying period. Temporary Disability Benefits The insured receives sickness benefit until a decision on permanent disability is made. For sickness benefit, the employer pays 100% of earnings for up to 12 weeks (plus additional 4 weeks at 50%), depending on length of service. Permanent Disability Benefits Permanent disability pension: The full pension (66.6% of the assessment base) is paid for a 100% reduction in earning capacity. Partial pension: A proportionately reduced pension is payable with at least a 20% reduction in earning capacity. Supplementary pension: 20% of the disability pension for a reduction in earning capacity of 50% to 70%; 50% if the reduction is higher. Child’s supplement: 10% of the disability pension for a 50% or higher reduction in earning capacity for each child under age 18 (age 27 if a student, no limit if disabled). The maximum supplement is €76.31 a child. Schedule of payments: Fourteen payments a year. Benefit adjustment: Benefits are adjusted annually. Care benefit: Those in need of personal care may be entitled to a monthly benefit varying from €145.40 up to €1,531.50 (in 7 levels) depending on the amount of care required. The benefit is paid 12 times per year. Workers’ Medical Benefits Comprehensive care, including rehabilitation (the first 4 weeks are provided under sickness insurance), and allowances for training and relocation. Survivor Benefits Survivor pension: 40% of the assessment base is paid to a widow aged 60 or older (widower aged 65 or older) or disabled. Other widow(er)s receive 20% of the assessment base. Orphan’s pension: 20% of the assessment base for each orphan (30% for a full orphan) under age 18 (age 27 if a student, no limit if disabled). Schedule of payments: Fourteen payments a year. Benefit adjustment: Benefits are adjusted annually. Other survivor benefits: Partial reimbursement of funeral and transportation costs (at least €979.79). Unemployment Regulatory Framework First law: 1920. Current law: 1977. Type of program: Social insurance system. Coverage Employed persons earning €316.19 or more a month and apprentices. Exclusions: Public-sector employees and the self-employed. Source of Funds Insured person: 3% of earnings. Employer: 3% of payroll. Government: Any deficit. Qualifying Conditions Unemployment benefit: Twenty-eight weeks of contributions in the last 12 months; 52 weeks in the last 24 months for a first claim to benefit. (The reference period is extended for specified periods, including sickness, unemployment, and noninsured employment.) Unemployment Benefits 55% of net earnings is payable for up to 20 weeks. The minimum benefit is €4.08 a day. Dependents’ supplement: 1/30 of €29.07 a day for each dependent, but the total benefit including the base amount cannot be more than 80% of net earnings. Emergency assistance: According to the number of dependents, 92% to 95% of unemployment benefit is payable to unemployed citizens without time limit when the insurance benefits are exhausted. Family Allowances Regulatory Framework First law: 1948. Current law: 1967. Type of program: Universal system. Coverage Permanent residents with one or more children. (Non citizens are eligible if employed for more than 3 months or resident for at least 5 consecutive years.) Source of Funds Insured person: None. (A portion of the land tax is allocated to finance family allowances for the agricultural self-employed.) Employer: 4.5% of payroll. Government: States contribute Euro1.74 a year for each inhabitant. A portion of federal tax receipts is transferred to the Family Allowances Equalization Fund. Qualifying Conditions Family allowances: Child must be under age 18; under age 26 if a student, in vocational training, or severely disabled. Family Allowance Benefits Family allowances: €105.40 a month for the first child under age 3, €112.70 for the first child between ages 3 and 9, €130.90 for the first child between ages 10 and 18, and €152.70 for the first child from age 19. Severely disabled child supplement: A supplement of Euro138.30 for a severely disabled child. Termination of Austria Employment Austria's labour law strictly prohibits dismissal without notice, except for serious breaches – such as theft, assault on superiors or sexual harassment. Under the 1974 Labour Relations Law, members of works councils may be dismissed for the above-mentioned offences where the Social and Labour Court agrees. Termination of an employment contract in Austria is accepted in the following instances; - Mutual agreement - Termination with notice at the initiative of the employee - Resignation of the employee - By request during an employees probation period - Expiry of the fixed term contract. By law, industrial workers must be given two weeks' notice once their trial period is over.  Collective agreements are used to ensure that such standards of notice are kept by employers. Notice required by an employee depends on the length of employment with that company. After the probationary period is over, the employee is required to give a minimum of one weeks notice unless they have worked with the company for over 10 years, then the notice is increased to 6 weeks. For white-collar workers the following notice periods are required: - 6 weeks' notice in the first two years of service, - 2 months notice in 3-5 years of service - 3 months notice in 6-15 years of service - 4 months notice in 16-25 years of service - 5 months notice for 25+ years of service All private-sector employees are entitled to severance pay from the first month of employment onwards irrespective of the reason for termination.  Severance pay is paid from a special investment fund into which employers contribute 1.53% of monthly pay.  An employee's severance pay ranges up to 12 months of salary for 25 years or more of service. With regards to mass redundancies, the Labour Market Service must be informed 30 days in advance in order to comply with the Labour Market Promotion Law. A mass redundancy is defined as the laying off of five workers or more in companies employing 20-100 workers, 5% of the labour force in companies with 100-600 employees, 30+ workers in larger companies and any redundancy that involves five or more workers aged 50 and over. Failure to comply with these regulations invalidates the dismissals. Other legislation includes the Arbeitsvertragsrechtsanpassungsgesetz, which ensures that a company's workforce may not be dismissed if the company is sold and that the employees' acquired rights are transferred to the new company. The law also provides that all workers affected are to be kept fully informed of what is envisaged irrespective of the size of company.

Apple wins patent ruling against HTC – and may be able to extend it to Android Posted: 18 Jul 2011 04:21 AM PDT The Guardian – Preliminary ruling on patents filed in 1994 and 1996 could lead to per-licence fee payment on HTC handsets – or an import ban by the end of the year. Apple has won a preliminary ruling from a US trade panel judge that Taiwanese handset maker HTC Corp infringed on two of the California company’s patents. The win may mean Apple can go after other Android handset makers for licence fees, though the decision must still be ratified by a full panel. It could also allow Apple to demand an import ban to the US against HTC before the end of the year. HTC, which uses Google’s Android operating system for its smartphones, said it would “vigorously fight” the infringement finding. The risk for Android handset makers is that it is very likely that all Android devices infringe the patents, which were filed in 1994 and 1996, says Florian Mueller, an expert on the many patent battles swirling around the smartphone business. Apple has also filed complaints against Samsung and may be able to attack Motorola on the same basis. The relevant patents cover “system and method for performing an action on a structure in computer-generated data”, US patent No. 5,946,647, filed in 1996 and awarded in 1999. Essentially, it allows elements such as email addresses or phone numbers to be recognised so that when they are activated via a mouse or, on a smartphone, by a finger, they activate the relevant program. Apple implemented this idea as “Data Detectors”, implemented by Apple’s Advanced Technology Group – which Steve Jobs disbanded when he took over as chief executive in 1997. Apple pointed out the infringement in detail, noting that Android contains an “analyser server” for “detecting structures in the data” and further details that exactly align with the outline of its patent. The second patent, “real-time signal processing for serially transmitted data”, of US Patent No. 6,343,263. The patent was applied for in 1994 and will expire in 2019, and Apple provides a detailed breakdown on why it infringes in court documents filed with the ITC. The ruling came from an International Trade Commission judge on Friday, but the full commission must rule on 6 December whether it will uphold or reverse it. Though preliminary, the ruling will be closely dissected as it is one of the first between Apple and other smartphone makers that use Android. HTC is already believed to be paying Microsoft $5 per handset for licensing rights after acceding to claims that its handsets’ implementation of Android infringed a number of Microsoft patents. Microsoft has also demanded – and received – payments from at least three other companies building products around Android in the past month. Asked for comment by Reuters, Apple reiterated a previous statement by Jobs that “competitors should create their own original technology, not steal ours.” In an emailed statement, HTC lawyerGrace Lei said: “We are confident we have a strong case for the ITC appeals process and are fully prepared to defend ourselves using all means possible.” Smartphone technology has spawned a wealth of patent litigation. Apple also has filed complaints against Samsung Electronics, which also uses the Android software platform. Apple recently settled a case against Nokia. Android-based smartphones have outpaced iPhones globally but Apple is gearing up to launch a new iPhone this year, which is likely to give it a big boost. Apple initially accused HTC of infringing 10 patents, but six were dropped from the case for various reasons. The ITC judge ruled that HTC infringed two of the remaining four. The ITC is a popular venue for patent disputes because it can bar the importation of devices made with infringing technology. Often parallel lawsuits are filed in district courts to try to recoup any financial damages.

Starbucks sues company in Neb. over trademark row Posted: 18 Jul 2011 04:17 AM PDT CanadianBusiness.com – Starbucks has sued a South Dakota information technology company over a dispute concerning both companies’ use of the initials “SDN.” Starbucks recently filed the lawsuit against South Dakota Network LLC in federal court in Omaha, noting that the South Dakota company has an office in Omaha. The lawsuit is pre-emptive, with Starbucks saying it has received letters from the South Dakota company’s lawyer demanding that the Seattle-based coffee giant stop its use of “SDN” to refer to a website and smartphone application offered to Starbucks’ customers. Starbucks says the trouble began last year after it launched the Starbucks Digital Network, a website for use in Starbucks stores. Starbucks also offers a smartphone app called myStarbucks. The lawsuit says Starbucks sometimes uses the acronym SDN to refer to its website, and that the Starbucks’ app icon appears on phone screens with a star and the acronym SDN. South Dakota Network does business as SDN Communications and is a broadband service provider for businesses owned by South Dakota’s independent telephone companies, who started SDN more than 20 years ago. SDN Communications operates the biggest fiber-optic network in the region. The South Dakota company owns several “SDN” registered trademarks for use in a plethora of services, including broadband communications. “We intend to defend our trademark that we secured,” said Vernon Brown, marketing director for SDN Communications. “We’ve tried to come to an agreement with them, to no avail. It shocked us that suddenly, they were suing us. We’re this home-grown, rural South Dakota company that did its trademark homework.” It’s unclear why Starbucks sued in a Nebraska court, Brown said. Starbucks says in its lawsuit that it believes the South Dakota company “regularly conducts business with the District of Nebraska.” “We’ve scratched our heads on that,” Brown said. “We do a very limited amount of business in Nebraska. We’re a South Dakota-based company in Sioux Falls. The bulk of our business is in South Dakota, by far.” A Starbucks spokesman was not able to shed light on why the Omaha court was chosen. “We needed to file it in a district that had personal jurisdiction over both parties,” Starbucks spokesman Alan Hilowitz said. “We do business in Nebraska and so does South Dakota Network.” But Starbucks also does business in South Dakota, Hilowitz acknowledged. The lawsuit said that a cease-and-desist letter from SDN Communications’ lawyer, coupled with the inability of the two sides to reach an agreement on the use of SDN, placed Starbucks in apprehension of a trademark-infringement lawsuit and threatens “Starbucks’ substantial investment in the Starbucks Digital Network.” “Starbucks’ use of the acronym SDN is only used as a shorthand reference to its Starbucks Digital Network website and is not used to promote Wi-Fi services or any services other than the Starbucks Digital Network website that is available exclusively to Starbucks’ in-store customers,” the lawsuit says. Starbucks is asking the federal court to issue a declaration that Starbucks’ use of SDN as an acronym for its digital network does not violate U.S. trademark laws or infringe upon the trademark of SDN Communications. The lawsuit also seeks to keep SDN Communications from suing Starbucks over the use of the acronym and asks that the South Dakota company pay Starbucks’ legal fees incurred by the lawsuit. Brown insisted that Starbucks’ use of the acronym is tantamount to trademark infringement. “Our biggest concern … is the potential confusion it causes for customers,” Brown said. Starbucks rejects that concern. “There’s not really much confusion risk with the two,” Hilowitz said.

Smooth sailing for ‘Made in Poland’ yachts Posted: 18 Jul 2011 04:08 AM PDT The Independent – The contrast is as stark as it is improbable: a dazzling, brand-new superyacht glides across the harbour of the communist-era Gdansk Shipyard, the birthplace of new Poland but the epitome of industrial decay. Sleek, sophisticated, luxurious and competitively priced Polish yachts are reinventing the country’s all-but-defunct ship-building industry with a sporty capitalist edge. “I think it’s the best-kept secret of the boating industry in Europe – that is: Polish production and Polish quality,” said Philip Scott, a British expat and deputy chairman of the Polish Chamber of Marine Industry and Water Sports (POLBOAT). One leading firm, Sunreef Yachts, boasts it’s the world “leader in the class of custom-built, luxury catamarans,” according to public relations officer Rafal Lenartowski. He said clients are “proud” to own vessels made in the hallowed shipyard where the pro-democracy Solidarity trade union rose up under Lech Walesa in 1980 and nine years later helped bring down Warsaw’s old Soviet-satellite regime. Sunreef’s head offices are in no-nonsense portable containers on a leased plot in the shadow of rusty, gargantuan cranes. In a rambling red-brick production hall nearby, 250 local craftsmen hone its double-hulled vessels to perfection. Started in 2000 by Francis and Nicolas Lapp, an expat French father-and-son team with a background in electrical engineering, Sunreef tapped into generations of ship-building savvy in the Gdansk workforce to turn out products for choosy clients from Monaco to Qatar, Hong Kong and even Santiago, Chile. Their vessels measure 58 to 114 feet (17 to 35 metres) with “competitive” prices from 850,000 to 10.5 million euros ($1.22-14.5 million). The catalogue also offers a “world-first” 200-foot model valued at 30 million euros. The key to success, says Lenartowski, is quality at the “same or higher level than other yards in Europe” but prices that are “still a little bit lower”, 15 percent on average. “Clients are comparing us to the best-known Italian brand in terms of craftsmanship,” he said. Industry insider Superyacht Business magazine recently carried an eight-page spread hailing the competitiveness of Sunreef and three other home-spun Polish superyacht-makers, Galeon, Conrad and YBM. The four firms are the stars among Poland’s 100 yacht yards that, all told, build around 20,000 boats per year costing an average 9,000 euros – mostly small and mid-sized motor and sailing yachts from six to 10 metres, according to POLBOAT. - ‘We put more soul into our yachts’ - “Poland today is one of the leading players in boat production in Europe up to 10 metres,” said POLBOAT’s Scott. “The share on the European market is significant,” he said, with French and Italian yacht-makers the main rivals. In boat shows across Europe, about a third of all vessels are now Polish-made, Scott added. But they are sold under global brands like France’s renowned Jeanneau-Beneteau and US giant Brunswick Marine which “account for around half of Poland’s production.” Virtually all Polish-made boats are exported, as two decades after communism’s demise most Poles still can’t afford such luxuries. POLBOAT chairman Andrej Janowski, the first to open a commercial shipyard to build luxury yachts after the fall of communism, attributes the drive to make more sophisticated and speedy boats to what he calls the freedom-loving Polish soul. “Sailing is something which is characteristic of people with a mentality of freedom and we Poles have always been a free people,” he insisted. Indeed, domestic yacht-building exploded when communism collapsed in 1989 and the essential marine-grade resins, fibreglass, plywoods and lacquers suddenly became available on the nascent free market. Over the last 22 years, two other pioneers in the Polish market, Wojciech Kot and brother Piotr, have built their passion for sailing into a a multi-million dollar business with 450 employees, including 150 certified sailors. Their firm, Delphia, is located in the town of Olecko, nestled among forests in the picturesque northeastern Mazury lake district. It now has an annual production of 2,000 motor yachts for Brunswick Marine and 200 custom-made sailing yachts sold under its own flag for up to 298,000 euros. Kot invokes the same high quality-low cost mantra cited by others. “We have world-class design coupled with Polish craftsmanship, with the big plus that the labour costs still aren’t as high as elsewhere so we can put more time into customising to fit the client’s needs,” he said. Kot himself spends about three months a year on the water as a captain test-sailing his Delphias, most recently across the Atlantic. In Poland, “we put more soul into our yachts – that’s how I see it,” he said.

Poor infrastructure keeps Vietnamese millionaires away from yachts Posted: 18 Jul 2011 04:04 AM PDT VietNamNet Bridge – Vietnamese millionaires are rich enough to possess yachts. The only reason which makes them hesitate to purchase yachts is the poor infrastructure and the lack of marinas. Duong Hong Thuy, Director of the Representative of China-based Heno Company, which specializes in making ship parts and equipments, said that most of the demand from Vietnam focuses on medium class products, while there is almost no order for high class yachts. The main clients are mostly private companies or travel firms who provide yacht leasing services. Few Vietnamese individuals purchase yachts because yachts are really expensive, while different tax rates are being applied to individual and institutional owners. According to Nguyen Anh Tuan, Director of the Vietnam Maritime Technical Service Company, individuals are imposed 10 percent of import tax, 10 percent of VAT and 30 percent of luxury tax. Meanwhile, the travel firms which are licensed to carry passengers can enjoy the luxury tax exemption. Also according to Tuan, a lot of Vietnamese millionaires want to own yachts, but the number of people who have purchased yachts remains modest because of the poor infrastructure. Sharing the same view with Thuy, Tuan believes that the yachts in Vietnam are mostly medium class ones, every of which is valued at two billion dong. Le Anh Tuan, Chair of BDC Company, said that BDC is possessing 10 medium class yachts, while it does not have any luxury one. In Vietnam, yachts are mostly used to serve families; therefore, medium size yachts that fit 10 travelers are the most wanted There have been no official statistics about the number of companies operating in the field. However, Thuy thinks the number is not high, and the competition is not stiff. "Most of the companies operating in Vietnam are trade companies, not manufacturing companies," Thuy said. "The office of Heno in Vietnam only takes orders from clients and gets involved in import activities. Meanwhile, the Vietnam Maritime Technical Service Company has the function of designing and giving consultancy". Infrastructure poor: Despite the high demand, the yacht market in Vietnam remains quiet because of the poor infrastructure. Tuan said that many clients want to buy yachts, but they still hesitate to do that because there are too few marinas Tuan has emphasized that the yacht market in Vietnam has not developed not because of the economic crisis. The high inflation has been badly affecting the majority of people, who have low and medium income, while this remains untouched to the rich. He went on to say that other luxury products such as super cars are still selling well. Despite the great efforts by ministries to curb luxury imports, enterprises still spent 1.5 billion dollars in the first four months of the year to import the products which Vietnam tries to restrict imports. "The lack of marinas is the main reason behind this. No one wants to buy yachts and then leave them uncared or face the risk of being stolen or damaged. In fact, many marinas have been licensed, but only the one on Tuan Chau Island has been operational. Vietnam still lacks marinas not because of the capital shortage or investors, but because of the complicated procedures. "It costs only 200 million dong only to build a standardized marina, therefore, capital arrangement proves to be not the main problem," Tuan said. "The biggest hindrance is getting permissions from many different state management agencies". However, despite the big obstacles, Tuan has affirmed that the market's potentials are very big, because the number of people who are ready to pay millions of dollars to buy yachts is very high. "Vietnamese millionaires now have private resorts, super cars or aircraft. So it would be quite normal if they plan to own yachts," he said.

Immigration to Canada drops by 25 per cent Posted: 18 Jul 2011 03:53 AM PDT Toronto Star – Canada let 25 per cent fewer immigrants into the country in the first quarter of this year compared to the same period in 2010, raising concerns the Conservative government is embarking on a bold plan to restrict the country's immigration levels. The number of permanent resident visas issued by Citizenship and Immigration Canada between January and March fell from 84,083 in 2010 to 63,224 this year, according to figures obtained by the Star. The latest department numbers show a decline across the board, with visas for skilled workers down 28 per cent, family-sponsored relatives down 14 per cent, and refugees dropping by 25 per cent. The significant drop in visas comes on the eve of public consultations Immigration Minister Jason Kenney is holding on the country's immigration levels and classes of people that should be allowed in. The first meeting was held in Calgary last week, and another is scheduled in Toronto Wednesday. "It's a very sharp decline," said Myer Siemiatycki, professor of politics and public administration at Ryerson University, referring to the visas granted. "It begs the question: What is going on here? "Has the government decided on the outset that they want fewer admissions? Is the tap being closed tighter?" In the months leading up to the May 2 federal election, the Conservatives touted 2010 as a banner year in immigration, welcoming 280,000 permanent residents, the highest in 50 years. In 2009, approximately 265,000 immigrants were granted permanent status. Commenting on this year's quarterly figures, immigration officials say it is unfair to use the 2010 numbers as a benchmark since it was a record year in granting permanent visas. "The department is confident that irrespective of lower visas/authorizations issuance and admissions in the first quarter, it will meet its annual target of visas," immigration spokesperson Nancy Caron wrote in an email to the Star. Over the last 15 years, Canada's annual immigration levels have remained around 250,000, about 0.8 per cent of the population. The Conservative government has announced it intends slashing $4 billion in annual spending from the federal budget, raising fears of further cuts to the immigration system. More than $50 million was slashed this year in settlement services. "The success (of immigration) is determined by the resources. This government has been cutting resources and a number of provinces have," said New Democrat immigration critic Don Davies. "In turn, it is going to put pressure on the number of immigrants we can appropriately absorb." Immigration lawyers say fewer permanent visas could mean bigger backlogs, especially for family sponsorships where there is no cap on applications like there is for skilled workers and investors. "The real problem with backlogs are the parents . . . The math says people will die before seeing a visa," said immigration lawyer and analyst Richard Kurland. "That is the major challenge to Canada's immigration system today." Immigration lawyer Mario Bellissimo said he would not be surprised if the minister brings in a new law to cap family sponsorship applications. Since 2006, the number of visas for sponsored relatives and refugees has declined, while visas for workers have steadily increased. "The (immigration) minister has the authority to decide who can come to Canada," he said. "If we get more applications than we can process, we're going to return them." Since 2008, the federal government has made numerous changes to its immigration program in an effort to eliminate backlogs and process applications in a more timely fashion. It counts on capping the number of immigration applications it accepts for processing. A department backgrounder for the upcoming consultations, which are by invitation only, suggests while increasing immigration may be one way to solve the growing demand, "there are clearly a number of pressures that make trade-offs inevitable." With an aging population, "immigration levels will need to be raised to 350,000 annually to support Canada's economic growth," said Anne Golden, president and CEO of the Conference Board of Canada. Ernst & Young business immigration lawyer Batia Stein said the biggest percentage drop in early 2011 comes in the federal skilled worker and Canada experience programs, which are designed to usher in immigrants most likely to succeed in the job market. "If our goal is to attract global talent and combat our aging population, there's some room there to do that," she said. Ryerson's Siemiatycki said Canada has a capacity to take in as many as 450,000 immigrants a year by including the 200,000 temporary foreign workers that it lets in to fill labour market needs on a perennial basis. According to the government's consultation backgrounder, Canada would have to increase immigration to nearly 4 per cent of the population to stabilize its "old-age dependency ratio."

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