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Archive for March, 2013
Ciro's Nightclub in West Hollywood
A Private Hollywood Tour to What Was
One of the great Hollywood nightclubs in it's day was Ciro's on Sunset Boulevard in the middle of the Sunset Strip. From 1940-1957 William Wilkerson's club was where the luminaries of the entertainment world ate, drank, danced, laughed and caroused and applauded the entertainers providing the show. Truly Hollywood's heyday! After a short stint as a rock 'n roll club the building eventually became The Comedy Store run by Mitzi and Sammy Shore (Pauly's parents). The Sunset Strip still attracts crowds every night to its clubs and restaurants, even celebrities, but the glamor is not the same. Our private Los Angeles tour guests love to hear stories about the great nightclubs and the stars that shone there.
Get Your Lemonade at The Grove
A Delightful Los Angeles Tour Destination – The Grove
The Grove is a regular stopping point on our private Hollywood tour especially if we are sightseeing during lunchtime. The sculpture above, De L'Esprie's Lemonade Stand, in the park area at this wonderful outdoor shopping mall, reminds our guests that a drink is in order and there are myriad stores and concessions around to get exactly what they want. The Grove also serves as a rendezvous for our luxury Los Angeles tour guests driving into the area. We direct them here to meet us because of the central location, easy parking and amenities. Our guests drive in and we drive them around. It is a perfect way to spend a day.
Broadway in Los Angeles
The Neon Lights on Broadway (Los Angeles) Coming Back
Our private Los Angeles tour when traveling through downtown, particularly the Broadway Theater District, has significant history and sights to point out. Today, many of the sights are a little sad to our guests' eyes as we describe a time when the highest concentration of movie palaces in the world was on a six block stretch of Broadway. Now most of the exquisite theaters are in use as retails spaces and churches if they aren't simply boarded up. Once there were 12 huge, opulent theaters with names like Orpheum, Rialto, Palace and Globe. The Million Dollar Theater was built by Sid Grauman years before he ventured into Hollywood to construct his Chinese and Egyptian theaters. Together these grand movie theaters seated more than 15,000 people.
Thankfully there is a movement afoot today to restore and resurrect these exhibition spaces as downtown Los Angeles enjoys a renaissance with developers adapting and reusing historic buildings for contemporary purposes and building new modern structures to attract businesses, residents and visitors to downtown Los Angeles. As the population demographics change so is the interest in resurrecting the old movie palaces. If you have a chance be sure to walk down Broadway and try to envision the city in its Golden Days which we all hope are coming again.
A Magical Los Angeles Tour Destination
The Magic Castle on a Private Hollywood Tour
The Magic Castle has been the home to the Academy of Magical Arts since 1963 when the organization formally opened its doors in this unusual 1909 Victoria mansion overlooking Hollywood. Beginning with only 150 members the Academy now has almost 5,000 members from around the world. As members ourselves (non-performing, though) we have enjoyed many a pleasant evening of fine dining and magical entertainment with our staff and friends. We strongly encourage all our private Los Angeles tour guests to make whatever mysterious arrangements they can to spend an evening at this private club where magic is celebrated and the fun begins at the front door. The decor, the design, the secret performing places — it is both a museum and a circus sometimes. You do not have to love magic to find yourself wildly entertained with illusions and prestidigitation before and after dinner. Plus, a number of Hollywood celebrities are members and likely to be enjoying the magical ambience as well.
A Favorite Los Angeles Tour Photo
If you have not heard of the website Pinterest yet, you will. This website focuses on photography and images. Naturally we enjoy posting our blog photographs there since we consider it so important to capture fine images of our private Los Angeles tour guests on their tours with us.
This is our 2nd most popular pin on our Los Angeles Seen with Elite Adventure Tours board on Pinterest. The staircase runs between two hillside streets in Hollywoodland, just beyond the stone gates marking the entrance on Beachwood Drive. Los Angeles has many such staircases, some made quite famous in movies and television shows, but we drive by this particular spot on our way to see the Hollywood Sign on almost all of our private Hollywood tours. If we are in the midst of a fitness tour or even have energetic guests, and if the exercise crowd isn't hogging the steps, we like to stop and "take a lap" just for fun and photos.
We will post our Number 1 Pinterest pin soon. If you visit our Pinterest board you will be able to find out before then.
The Grandest Hotel of Beverly Hills
Recommended by Royalty, World Leaders and Elite Adventure Tours Guests
This grand hotel, the Four Seasons Beverly Wilshire, gracing Wilshire Boulevard and Rodeo Drive in Beverly Hills, has been hosting Beverly Hills' most important visitors (and residents) since 1928. Starting off as an apartment building where once the Beverly Hills Speedway was in operation, the city grew and the location was such that a hotel was a better business proposition for the owners. Probably most famous for scenes of Pretty Woman filmed in the lobby and around the exterior, the hotel is used regularly by Hollywood for filming (notably Entourage). Elvis Presley and Warren Beatty each lived at the hotel and John Lennon enjoyed an extensive stay. Woolworth heiress Barbara Hutton spent her final days at the hotel.
Besides the so famous lobby there is Wolfgang Puck's restaurant, Cut, and another fine dining setting, The Blvd. Our private Los Angeles tour guests enjoy the proximity to Rodeo Drive shopping as well as the fact that they are in a fantastic location to begin a tour of Los Angeles, Hollywood and the beach communities (Venice, Santa Monica and Malibu). Plan your stay at the Beverly Wilshire Hotel and let the fine concierge staff tell you about touring with Elite Adventure Tours.
Private Malibu Tour Starts Early
Your Private Los Angeles Tour Can Start at Sunrise
Most of our guests are enjoying a restful stay in their luxury hotels around Los Angeles and like to begin a private custom tour of the area around 10:00 a.m. However, from time to time we have early risers (by nature or having just arrived from the east) who like to begin sightseeing as the sun rises. We admit we like to do these custom luxury tours if only for the opportunity to take photographs of a Los Angeles that so few people get to see. This beautiful city and coastline are resplendent in the early morning glow. Guests staying at Pepperdine University had us up early and high up in the Santa Monica Mountains to get this view to the east overlooking the bay.
Helicopter Hovering Beside the Hollywood Sign
A Hollywood Helicopter Tour
We not only arrange and guide your private Los Angeles tour around Hollywood but we get photos of you taking photos. You get to star in the digital memories of your tour. And, in general, our digital SLR camera takes much better photos than a phone or pocket camera. We do this every day so we know when and where to get the great photos. We will help you take some amazing photographs, too. Your friends will really be impressed by the images you capture of celebrity homes in Beverly Hills, Bel Air and Malibu as well as all the great sightseeing destinations of Hollywood, downtown Los Angeles and the beach communities.
The King of Ranchera Here in Los Angeles
Vicente Fernandez Plays the Staples Center in Los Angeles
Right across the street from the Grammy Museum, where musicians are honored, one of the most honored of Spanish-singing artists will pack the Staples Center tomorrow night, March 24th (7:00 p.m.). For more than 50 years this King of Ranchera Music has thrilled and moved audiences around the world. Arising from humble beginnings in Mexico, good fortune and his amazing talent allowed Vicente to perform in front of audiences on stage, on television and in the movies. He is still a devoted stage performer even after 35 years on the trail, more than 50 albums and 30 movies later. He might possibly represent the last of the great ranchera singers so take this opportunity to purchase tickets and attend this show. We often conduct private Los Angeles tours in Spanish (with a translator) for guests from the many Spanish-speaking countries all over the world. We will certainly suggest to any Mexican music aficionados sightseeing with us that they not miss this opportunity to listen live to Vicente Fernandez – Chente!
Vicente Fernandez' greatest hit is Volver, Volver and we have linked an old video for you to watch right here:
The Best Way to See Hollywood (Sign)
Private Hollywood Tour in Comfort and Style
We love our vans so much we have given a couple of them names — Mona and Lana. We don't share the names with our guests but they love the vans as much as we do. The leather captain chairs are beyond comfortable and the large tinted windows allow everything outside to be clearly seen in a very private setting. Appearing more like a limousine we slip into and out of very exclusive neighborhoods in Beverly Hills, Holmby Hills, Bel Air, Brentwood and Malibu to show our guests celebrity homes and other major sightseeing destinations on all our private Los Angeles tours. We take care of all the little details to make sure you feel special during the entire course of your luxury tour, maybe in Mona and maybe in Lana.


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Best Friends Since Eighth Grade Give Birth at the Same Hospital Just Minutes Apart
(INSIDE EDITION) Two best friends completed another milestone together when they welcomed their babies into the world — just minutes apart.
"The doctor delivered Liam, and then walked right next door and delivered Ivie," said Amanda Irvine, 22.
Her best friend Alex Hankins, 22, added, "Yeah, like changed his gloves, put on a new robe, and got my baby out."
Irvine told InsideEdition.com she had been in labor for 30 hours at Memorial Hospital in South Bend, Ind., when Hankins, who she met in eighth grade, texted her to let her know her water had broken too.
"I was pretty angry because I wasn't progressing," she joked.
Irvine ultimately gave birth first, and just 20 minutes later, Hankins' baby was ready to enter the world too.
"It would have been the same time if there were two doctors, I think," Hankins said.
Baby Ivie was Hankins' second child, and baby Liam was Irvine's first.
Hankins was able to walk Irvine through her pregnancy, and said the pair now plan to have play dates and birthday parties together.
"Once she finally had him, I'm like, 'I'm so glad you can finally feel everything I was trying to explain to you about how your whole world changes,'" Hankins said. "You love these things so much. You made the most perfect thing in the entire world."

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Judge: Investor Failed To Plead Caremark Claim In Shareholder Derivative Suit
(Summary order available. Document #57-151116-001R.)
Investor Wayne County Employers' Retirement System (WCERS) filed a second amended shareholder derivative complaint in the...
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Valencia vs Sporting Gijon 2017 Spanish La Liga: Match Preview and Prediction
Fixture: Valencia vs Sporting Gijon
Competition: Spanish La Liga 2016-17
Date: Saturday, 11th March, 12:00 GMT
Stadium: Estadio de Mestalla.
Valencia vs Sporting Gijon: Preview
Valencia vs Sporting Gijon match is going to be held on 11th March at Estadio de Mestalla. It's an important football clash between two Spanish football teams where they will try to give their best efforts to win this match of Spanish La Liga 2016-17. Valencia suffered a 3-0 away defeat against Atlético Madrid and Sporting Gijon suffered a 0-1 home defeat against Deportivo on their previous league matches.
At the moment, Valencia has performed average and they have secured 8 wins, 5 draws and 13 defeats along with 13th position in La Liga 2016-17 table. In other side performance of Sporting Gijon is poor and they have registered 4 wins, 5 draws and 17 defeats along with 19th position in the La Liga table. Valencia will start the match as favorite against Sporting Gijon in their crucial fixture of La Liga at Estadio de Mestalla.
Valencia vs Sporting Gijon: Head-to-Head Stats
- Both teams have played 21 matches against each other in all the competitions. Valencia has registered 11 wins, 5 draws and 5 defeats against Sporting Gijon. Sporting Gijon has scored 19 goals against Valencia and concedes 31 goals against them.
- Sporting Gijon suffered a 1-2 home defeat against Valencia in their last meetings in the match of La Liga on 16th Oct, 2016.
Valencia vs Sporting Gijon: Prediction
Valencia is ready to secure a home win from this match and Sporting Gijon will try to give their best efforts to secure at least an away draw from this fixture. Valencia is favorite side to win this match against Sporting Gijon when they will play against each other at Estadio de Mestalla.
Predicted result will be a home win for Valencia.
Valencia vs Sporting Gijon: Betting Tips
Full time Result : Valencia win at 1.50
Goals Over/Under : Under 3.5 Goals at 1.525


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The following points highlight the subsidiary and primary techniques of financial statement.
Subsidiary Techniques:
1. Cross-Sectional Analysis:
Under the analysis, the financial characteristics of a firm for a particular accounting period are analysed and interpreted with reference to financial characteristic of one or more similar or comparable firms in the same line (Usually such comparison is made with the help of ratio analysis i.e. comparison with the various ratios). That is why it is also known as Inter-Firm Comparison.
Moreover, the financial characteristics may be compared with the various standards and norms already existed in the field of accounting literature. It has already been stated above that the comparison is made meaningful provided the same is done with the computation of various ratios.
In other word, the various ratio or ratios (viz. Liquidity Ratios or Profitability Ratios or Velocity Ratios or Activity Ratios) of a firm is to compare with the ratio or ratio of such a selected firm from the same industry for the same period whose performance has already been standardised. Or it may simply be compared between the two firms of the same group. But progress or otherwise of a firm can be made only when the performance of a particular firm is compared with a firm whose performance has attained or satisfied the standard or normal level.
The Cross-Sectional Analysis helps the analyst to know the difference between the two firms with reference to its progress or otherwise with the help of various ratios i.e. ratio analysis. Such comparisons will be meaningful or significant only when the financial performance is judged or compared with a firm of the same industry at the same point of time whose performance has already been standardised earlier.
It becomes necessary to ascertain the deviation between the two firms of other side of the standard. If deviation is found to be more or excessive, particular attention must be made and proper analysis should be made for such a wide variation. It is needless to say that Cross-Sectional analysis may be made very easily since the data are taken from the financial statement for the purpose of computing various ratios.
It has been pointed out above that comparison is very much helpful for proper interpretation of financial position and financial performance of a firm. Such performances are presented to the management. On the basis of such information, the management of a firm decides future courses of actions and formulates various policies.
If such information is not available to the management, the management has to compare its present performance with the past result or with the help of conventional standards that are available. Past performance of the firm may be poor; as such, such comparison may not be very helpful or might not be significant.
Moreover, the same may be below the standard. Again, conventional standards may not present the peculiarities of a firm. Under the circumstances, such comparison is neither reliable nor dependable, rather arbitrary. But under inter-firm comparison neither the past performance nor the arbitrary standards are taken but direct and relevant yardsticks are available to the analyst.
It is again remembered that comparison will be meaningful and significant, reliable and dependable only when the same is done between or among the two or more firms belonging to the same group/industry at the same point of time.
Otherwise, proper comparison will not be made. It has also been pointed out that proper comparison may be made by ratio analysis and not by comparing the absolute figures or data contained in financial statements.
The following ratios are taken into consideration for the purpose of testing Liquidity and Solvency, Profitability and Management Efficiency:
How to Analyse:
(i) Ascertain the performances in terms of ratios.
(ii) Calculate the mean of the above.
(iii) Standard Deviation and co-efficient of variation should also be calculated.
(iv) Compare the same with industry standard.
(v) Ascertain the variances by comparing the firm's results with that of industry standard.
Applicability of Cross-Sectional Analysis:
This analysis is effectively applicable in the following areas:
(i) Distress Analysis (i.e. predictions of corporate sickness)
(ii) Portfolio Analysis;
(iii) Measuring creditworthiness
(iv) Locating structural difference of firms with industry standard etc.
Advantages and Disadvantages:
The advantages and disadvantages of Cross-Sectional Analysis are:
(a) The position of a firm can be understood.
(b) Comparison with industry norms becomes easier
(c) If a firm's position is found to be better/higher than the industry norms, it enjoys goodwill, acquire public image etc.
(a) Past trend can be compared but future trend cannot be predicted.
(b) As a result of change in economic, social, political affairs, past data fail to supply necessary information.
(c) An overall picture can be drawn which does not help a firm to ascertain and compare with industry averages.
(d) Industry norms may not be even a sound one.
2. Time-Series Analysis:
Practically, this analysis helps us to ascertain the trend of financial characteristics over the years since information for one or two years do not help us properly to take any decision. Thus, trend analysis is very significant. Actually, one or two years' study do not help us to know the trend of financial performance of a firm.
The same is possible only when we will analyse the performance of at least for 5 years or 10 years with the current year's performance, i.e. over a period of time — in short, about the trend in progress, the direction of progress. Information presented in the Time-Series Analysis help the analyst to take decision for future courses of action.
In addition, Time-Series Analysis also helps the firm to evaluate whether the firm is extending long-term goals or short-term goals. The Time-Series Analysis also helps to prepare projected financial statement and, thereby, proves its usefulness to the management.
In short, Time-Series Analysis presents:
(a) Trend in financial performance;
(b) Change in trend over a period of time; and
(c) Significant deviation from the standard.
Objects and Necessity:
Since the values of the variables are always fluctuating from, time to time. Time Series data should be analysed. The fluctuations are the product of joint actions of various forces, e.g. change in the habits of various people, development of new techniques resulting in lower cost etc.
The forces are over-changing and, due to the interaction among them, values of the variables undergo change with the passage of time. The primary object of Time Series analysis is to isolate and measure the effect of various components.
Needless to say that such an analysis will help in understanding the past behaviour by which the prediction of future tendency is possible. The analysis of Time series data is of great value for accumulating inventory of raw materials, to ready equipment and forecasting future demand.
Advantages and Disadvantages:
The advantages and disadvantages of Time-Series Analysis are:
(a) It supplies information relating to the financial position for a number of years.
(b) A graphical presentation (Line chart, Bar chart) etc. provides information relating to the ups and downs of the firms.
(c) Proper Precautionary measures must be adopted well in advance.
(d) Performances of a firm can be compared with industry average.
(a) In short-term, Time Series Analysis is not found to be suitable. It is applicable in long-term analysis.
(b) It is very helpful to evaluate the overall performances of a firm.
(c) The ups and downs do not follow the part cyclical pattern since innovation helps to avoid downward trend.
(d) It does not find mistake in grass-root level of management.
3. Cross Sectional cum Time Series Analysis:
In short, comparison of financial characteristics may be made between two or more firms not for a particular period but for a member of years. This really helps us to understand the financial characteristics from financial statements and are considered as the most significant approach for comparison.
In short, a significant and meaningful evaluation of performances can be made if Cross- Sectional cum Time Series Analysis is done. No doubt, it is a very significant device for assessing the financial performances of a firm.
In other words, a series of trend ratios of a firm may be compared with the trend ratio of standard firms—which may produce a very good performance. For example, the Current Ratio of a firm, ratio between current assets and current liabilities, may be higher than the industry average or standard/normal Current Ratio. However, it has been declining over the years but without a corresponding change in the industry average.
It can be depicted with the help of the following diagram:
From the diagram shown above, it becomes clear that the Current Ratio of the firm is above the industry average ratio, but the same is declining over the years gradually and runs toward the industry average.
Primary Techniques:
1. Comparative Financial Statements:
Comparative financial statement is a comparison of financial statements (Income Statement and Balance Sheet) between two or more years in the same firm or between two competitive firms in the same industry, i.e. the method by which one firm is compared with other firms particularly when technology, product characteristics, production method and general operating conditions are same or a comparison of financial statement of a firm for two or three years to measure financial performances. It is also known as inter-firm comparison.
The most important item expressed by Comparative Financial Statement is trend. A comparison of statements over several years reveals directions, speed and extents of trend. Comparative Financial Statement analysis is also referred to as Horizontal Analysis.
It is needless to mention here that Comparative Financial Statements may relate to:
(i) Financial statements of an enterprise for two or more years.
(ii) Financial statements of different firms for the same accounting year.
(iii) Financial statements based on the relationship of various components for two or more years of the same firm.
Comparison of financial statements may highlight the following information about the financial health of the enterprises:
(i) Comparison of actual figures with standard or budgeted figures of the same firm for a particular period.
(ii) Comparison of actual figures for a particular period of a firm with that of another period of the same firm (Intra-firm comparison).
(iii) Comparison of actual figures of one firm with that of any standard firm belonging to the same group/industry (Inter-firm comparison).
(iv) Comparison of actual figures of one firm with those of industry in which the firm belongs (partial comparison).
However, two techniques of comparative analysis are popular:
A. Year-to-year Change Analysis or, Simple Comparative Statement Analysis— Horizontal Analysis.
B. Index Number Trend Series Analysis.
A. Year-to-year Change Analysis, or, Simple Comparative Statement Analysis — Horizontal Analysis:
Comparative Financial Statements supply the absolute figures side by side for successive years together with their respective changes in both values. That is, it may be expressed both in absolute figure and in terms of percentage. It is needless to say that percentage change in values is more significant and meaningful than the absolute change in values. The percentage change in values is also termed Horizontal Analysis as comparison is done on a horizontal plane from left to right.
It is very simple to calculate the change in percentage figure:
Percentage of change = Amount of change/base year x 100
The following example will help us to understand the principle clearly:
From the above it is clear that the percentage change in financial statement is really very helpful to make a proper comparison between two firms of the same industry, two previous years' performance of the same firm etc.
While calculating the percentage change in financial statement, management must see that there must not be any unusual or abnormal change in any figure of any component. Special attention must be given to such unusual change and to locate the reason for the same. But if there is a favourable change for any factor, management will apply that one in other such field(s).
B. Index Number Trend Series Analysis:
Year-to-year simple comparative statement does not prove worthy always. They do not convey any meaningful information. But Index Number Trend Series Analysis covers a longer period and ascertain the trend comparison of financial statements which is very meaningful and significant for the purpose of comparison.
A base year in chosen for all items under this analysis with a pre-selected index number usually set to 100. A 'normal' year should be taken as a base year. Naturally, one of the earlier years may be selected. Like previous method (i.e. year-to-year change analysis) certain change like those from negative to positive amounts, cannot be expressed by the index numbers and all index numbers are computed with reference to the base year.
It is calculated with the help of the following:
= Current Year /Base Year x 100
It should be remembered that while conducting index number trend analysis, we may not analyse all the items that are contained in the financial statements. We should ignore the unimportant/insignificant items.
While using this technique we should take care due to certain weaknesses attributed to change in the company and industrial elements as well. The index number trend comparison becomes meaningful in order to compare changes in the composition of working Capital items.
Purpose of Comparative Financial Statements:
In other words, the Comparative Financial Statements supply the following information:
(i) Various figures in absolute value.
(ii) Increase or decrease in absolute figures.
(iii) Increase or decrease in percentage figures.
(iv) Percentage of total by way of common size statement.
(v) Helps decision-making.
(vi) Helps to make a comparative change among the firm relating to liquidity, solvency and profitability position.
(vii) Comparisons are expressed in ratios.
However, the following elements are presented by Comparative Financial Statements:
(a) Liquidity Position:
Assessing liquidity positions with the help of current ratio, liquid ratio, Absolute liquid ratio and the changes in the current assets and current liabilities.
(b) Solvency Position:
Assessing solvency position with the help of proprietary Ratio, Debt-Equity Ratio, Capital Gearing Ratio and the composition of capital structure.
(c) Profitability Position:
Assessing profitability position with the help of Profitability Ratios, viz. G. P. Ratio, N. P. Ratio, Operating Ratio etc.
(d) Trend of Sales:
Comparative financial statement helps us to ascertain the trend of sales which is a very important indicator for assessing operational activities.
(e) Cost of Goods Sold:
Ascertaining the changes in cost of productions of goods sold and the reasons therefor.
(f) Gross Profit:
Gross profit is a very important indicator for assessing the operating activities of a firm. It plays a very significant role.
(g) Net Profit:
Analysis of net operating income is very importance indicator for assessing the financial position.
(h) Expenses Analysis:
Operating expenses are compared by the analysis of individual expenses.
(i) Efficiency:
Trend of operational efficiency should be analysed.
(j) Rational Analysis:
Rational analysis, i.e. a good analysis report—highlights the interpretation and conclusion regarding the analysis which helps the analyst in decisions making process.
2. Common-Size Statements—Vertical Analysis:
Under the circumstances, the comparison between the two figures are taken vertically from top to bottom, for a change from year to year with certain base totals. For this, it is also known as vertical analysis for comparison of financial statements, i.e. each accounting variable is analysed vertically. It indicates the static relationship as the relative changes are studied at a specified date for comparison.
Thus, this statement comprises:
(i) Absolutes figures of individual items of Profit and Loss Account and Balance Sheets for two or more successive years; and
(ii) Percentage to some common base (e.g. items of Profit and Loss Account to net sales).
In short, in a Common-Size Income Statement (i.e. in a Profit and Loss Account) the net sales or revenue figure is considered as the base figure and gives the weightage of 100%. Naturally, other figures of the income statement are compared with the sales figure. In case of Balance Sheet, total assets figure is considered as base and, consequently, weightage is given as 100%.
Other individual components of assets and liabilities are expressed in terms of percentage of base figures i.e. individual items within these categories as a per cent of their respective total. Since the sum of these individual items becomes 100%, under this analysis, the proportional relationship in terms of percentage between total sales, total assets and total liabilities on the one side and each individual components on the other. This analysis is called common-size financial statements. This analysis is an enquiry into the internal structure of financial statements.
The primary objective of this analysis is to understand the percentage share of each individual component to total sales, total assets and total liabilities. It is interesting to note that the various components of Income Statement are expressed in proportion to sales and also in proportion to total assets.
Similarly, equity capital and debt capital are expressed in proportion to total liabilities. In short, all the individual components are expressed in a common form, (i.e. in terms of percentage)—the same is known as Common-Size Analysis of the statement.
Techniques of Preparing a Common-Size Statement:
(a) For Preparing a Common-Size Income Statement:
(i) At first, total sales/revenues are taken as 100.
(ii) Each individual component of cost/expenses are expressed as a percentage of total sales/revenues.
(iii) Gross Profit/Gross Loss/Net Profit/Net Loss should also be expressed as a percentage of total sales/revenue.
(b) For Preparing a Common-Size Balance Sheet:
(i) At first, total assets/total liabilities are taken as 100.
(ii) Each individual component of assets are expressed as a percentage of total assets/liabilities.
(iii) Each individual component of liabilities are expressed as a percentage of total assets/liabilities.
Common-Size Income Statement:
It has already been stated above that in Common-Size Statement all individual items are expressed in terms of percentage of total. In short, a Common-Size Statement reveals the percentage of sales is absorbed by each individual components of cost or expenses.
Thus, in a Common-Size Income Statement, ratios, or percentages are important for the purpose of making comparison since percentage of each individual item is expressed in total sales value. This information is no doubt helpful to the management for making financial decisions.
It helps in the sense that variations or fluctuations in percentage of individual items may be compared with the industry average and steps may be taken to improve the situation for wide variations, if any.
Illustration 1:
Prepare a Common-Size Income Statement from the following particulars:
Illustration 2:
Following Trading and Profit and Loss Account was presented by T Ltd. for the year ended 31.12.2007. You are requested to prepare a Common-Size Income Statement as on that date and comment on the income-earning capacity of the firm:
It is evident from the above Common-Size Income Statement of T Ltd. that for every rupee of sale, 0.67 paise is used for cost of goods sold. At the same time, 0.25 paise is used to meet operating expenses. It is also evident from the above statement that only 8% is coming from profit on sale of Land and Building (from non-operating income) and 2.5% is used for interest purposes. Income-tax is paid @ 4.17% and balance 9.33% left for profit after interest and tax as a return on investment for equity shareholders. Thus, out of the 9.33%, 8% is coming from unusual sources, so, only 1.33% is left for normal/usual activities of the firm which is not at all satisfactory.
Illustration 3 :
The following Income Statements were presented by X Ltd. and Y Ltd. who are engaged in identical line of activities:
Other Information:
(a) Depreciation amount to Rs. 20,000 in which X Ltd. follows straight line method but Y Ltd. followed Diminishing Balance method of Depreciation.
(b) X Ltd. followed FIFO basis for valuing stock whereas Y Ltd. followed LIFO basis of valuation for reduction was made from Rs. 12,000 to Rs. 11,000.
(c) Prices of Materials were increased by 10% after 30.6.2007 and consumptions of materials made by X Ltd. from 1.7.07 to 31.12.07 for Rs. 5,500.
(d) Selling prices is increased by 20% after 30.6.2007. Sales of X Ltd. during 1.7.07 to 31.12.07 amounted to Rs. 96,000.
Prepare a Common-Size Income Statement and comment on its performances.
The students should consider the following point before making actual attempt to solve the problem. Different accounting years followed by X Ltd. and Y Ltd. As selling price of Y Ltd. has been increased after the year ending it becomes necessary to adjust the amount for proper recordings otherwise proper comparison is not possible.
For this purpose the following adjusted Income Statement should be prepared:
(a) Net Profit:
It is evident from the above table that Percentage of Net Profit (after Tax) in case of X Ltd. had been reduced by 0.70% due to increase in percentage of raw materials consumed, and other operating expenses along with the amount of interest with the exception of depreciation which had been reduced.
(b) Consumption of Raw Materials:
It is also evident from the table that percentage of increase in raw materials consume in case of X Ltd was increased by 0.98% which is the highest variance among all other increase in percentage of operating expenses. Management must look into the matter and should take appropriate steps in this regard.
(c) Overall Conclusion:
In order to maximise the percentage of net profit (after tax) management of X Ltd. must concentrate on some operating expenses (viz. Selling and Distributions which was increased by 0.81% over Y Ltd.) and non-operating expenses (i.e. interest which was also increased by 0.70% over Y Ltd.). Proper investigation should be made about the above expenses and the management should take appropriate steps in this regard also.
Common-Size Balance Sheet:
In a Common-Size Balance Sheet all these individual components of assets and liabilities are expressed in terms of percentage of total assets/total liabilities. It indicates the relationship between each individual assets with the total assets and each individual liability with the total liabilities.
In other words, percentage of each individual asset to total assets and percentage of each individual liabilities to total liabilities. The variation/change in the percentage figure of each individual asset and each individual liability to the respective total of assets and total of liabilities help the management to compare the variations/changes of percentages of assets and liabilities. The management may take appropriate steps for such variation or unfavorable change.
The objective of preparing a Common-Size Balance Sheet is to understand the following:
(i) It helps to compare the results between the firms.
(ii) It helps to understand the percentage change of each individual asset and each individual liability.
(iii) It helps the management/analyst to understand the financial position as a whole and proper decision can be taken in financial and other matters.
Illustration 4:
Prepare a Common-Size Balance Sheet from the following particulars:
3. Trend (Percentage) Analysis:
When Comparative Financial Statements are made for a few consecutive years in terms of percentage trend, the same is known as Trend Percentage analysis of financial statements, i.e. it is a time series analysis of data. No doubt, this trend analysis is very significant and meaningful since it helps us to prepare budgets and forecast the future activities.
Such trend percentage requires the calculation of percentage relationship that each item bears to the same as the base year.
Although any of the years may be taken as base year, but it is better to take the earliest year as the base year. The base year is always taken as 100 and, accordingly, all the percentage for each of the items of each individual year is calculated. It is interesting to note that any intervening year may be taken also as the base year.
Steps to be followed:
In short, Trend (Percentage) Analysis requires the following steps:
(a) Select a base year;
(b) Consider that base year as equal to 100%, i.e. Index number of 100 is assigned to each item of the base year; and
(c) Calculate the percentage of each individual item of each year and compare it to the same item in the base year—one by one.
However, Trend Percentage analysis is, no doubt, very significant analytical way by which the management can draw their future decisions and courses of action. Since absolute figures do not present the real comparative picture, Trend Percentage Analysis is the best method of solution for the purpose.
Points to be considered for ascertaining Trend:
The analyst must consider the following points before making actual calculations for Trend Percentage:
(a) Selection of Base year:
The base year should be selected very carefully. The same must be a normal year and will be a representative one as the succeeding years are computed on the basis of it.
(b) Constant Accounting Principles and Practices:
It must be remembered that while calculating the trend percentage analysis, constant accounting principles and practices must be followed; otherwise, the comparative analysis will present a misleading result, or will be of no use.
(c) Adjusting Inflationary Effect:
It must also be remembered that before calculating the trend percentage the figures of the current year must be adjusted against the price-level changes along with the base year. If the data are not converted,-the trend analysis will be of no use and will present a distorted result. In short, in order to avoid the problem that may arise due to the change in price level, proper adjustments must be made.
(d) Importance to Absolutes Figures:
Trend percentage must be calculated after giving due importance to absolutes figures since the former depends on it — otherwise the result will be a misleading one.
(e) General Applications:
Trend percentage should be calculated and applied to all the items irrespective of caste and creed.
(f) Relationship:
There must be a logical relationship among the items for which trend analysis is calculated. Objectives of Trend Analysis
The objectives of Trend Analysis are:
(a) Measuring Profitability:
Trend analysis is very helpful to measure the trend of profitability over the years on the basis of which the management may make future plan of action.
(b) Measuring Liquidity:
Trend analysis is also very helpful for measuring the liquidity position of a firm over a number of years which helps the management to known their position regarding the payment of short-term obligations. It also helps the investors to understand the ability of the firm to meet its maturing obligations as soon as they become due.
(c) Measuring Solvency:
Trend analyses also helps to measure the long-term solvency position of an enterprise with the help of some financial ratios (e.g. Debt-Equity Ratio, Capital Gearing Ratio etc.). This enables both the investors and the management to understand the long-term solvency position.
(d) Measuring Management Efficiency:
It also helps to measure the management efficiency of a firm with the help of financial ratios (e.g. Operation Ratio, Operating Profit-Ratio etc.) over a period of time and to see whether the operational activities are quite successful or not.
(e) Measuring Overall Performance:
Trend analysis helps the management to measure the overall performance by the analysis of actual performance with the expected performance of a firm and necessary remedial measures may be taken if variation arises.
Methods of Trend Analysis:
Two methods are used for finding out a trend:
A. Trend Ratio; and B. Graphical Presentations.
A. Trend Ratio:
Trend ratio is the ratio which is compiled in order to find out the changes in trend of business activities in relation to a base year (which has already been highlighted above at the beginning of the present chapter). The base year is always taken as 100. On the basis of base year successive years' data are to be computed in terms of percentage.
Thus, trend ratio is computed as:
Trend ratio = Absolutes figures of successive years /Absolutes figure of base year x 100
Illustration 5:
From the following information calculate the Trend Ratio Percentage of the data, taking 2002 as the base year:
Illustration 6:
From the following particulars presented by Prafulla Ltd. for the years 2004, 2005, 2006 and 2007, you are asked to calculate the trend percentage/ratio taking 2004 as the base year:
Illustration 7:
From the following particulars presented by Heramba Ltd. for the years ended 2004, 2005, 2006 and 2007, you are asked to calculate the trend percentage of Comparative Balance Sheet taking 2004 as the base year:
B. Graphical Presentation:
With the help of Graphical presentation the financial data can be analysed and interpreted from which one can easily understand the trend analysis of various elements of data, i.e. in other words, the financial data are plotted on graphs.
The same is done after plotting different scattered points on graph, and by joining the points a curve can easily be drawn. It is a statistical device. The graph can be done either in the form of Line Chart, or, Bar Chart, Pie Chart etc. Lino Chart is the best way of presenting financial data. The matter can be understood easily and also at a glance.
Moreover, graphical presentation has the advantages:
(a) It is very simple to construct and simple to understand
(b) Inter-firm comparison can easily be depicted by drawing two parallel lines.
(c) Graphical presentation helps to understand even to a novice for measuring the operational and financial performance of a firm.
(d) A trend analysis can well be shown and understandable from the graphical presentations.
The following illustration will explain the whole principle clear:
Illustration 8:
From the following particulars presented by X Ltd. you are required to present the following data in a graphical form:
Thus, it becomes quite clear that graphical, presentation of financial data can better be plotted in graph paper to understand the trend of G. P. Ratio and N. P. Ratio of X Ltd. for the purpose of analysis and interpretation.
One can easily understand from the above diagram the trend of both the G. P. Ratio as well as the trend of N. P. Ratio which helps the analyst to understand and management can take financing decision on the basis of the above graphical presentations. This method is perhaps better than the earlier method viz. Trend Ratio Analysis.
Illustration 9:
From The following particulars presented by Y Ltd. compute the Trend Percentage/Ratio and comment:
(a) Sales Position:
It is evident from the above trend percentage analysis statement that there was a constant rise in percentage of Sales over the years. In 2003 it was increased by 50%, and the same was increased in 2004 by 120% followed by 150% and 300% in 2006 which were found to be highly satisfactory. Particularly in the year 2006, sales was increased by 150% than the previous year 2005. It was undoubtedly a great success.
(b) Inventory Position:
The above statement revealed that, like sales, there was a constant increase in holding inventory. The study further revealed that up to the year 2005, the percentage of increase in holding inventory was 40% over the previous year's level. But in 2006, the percentage of increase was 250%.
It may be mentioned here that holding excessive inventory is not at all desirable from the standpoint of either profitability or liquidity. The analyst or the management must enquire about it and to see that why there was an excessive purchase of raw materials. Because holding of excessive inventory increases cost.
(c) Gross Profit Position:
It is also evident from the above statement that there was also an increasing trend in the percentage of gross profit, i.e. it corresponds to the increasing trend of sales, more or less. The performance of the company was highly satisfactory since there was a constant increase in percentage particularly in the year 2006 which was 400% i.e. within six year period gross profit percentage was increased by 300% in comparison with the base year 2002.
Overall Comment:
By the analysis of Sales, Inventory and Gross Profit, it may be suggested that the overall performance of the company was found to be very satisfactory within the period of six years. The management exercised adequate control over the cost of goods sold since there was a constant rise in gross profit.
It is interesting to note that percentage of increase in gross profit was higher than even the percentage increase in sales except in the last year when both of them were equal. However, the performance of the company was highly satisfactory.
4. Ratio Analysis:
The interrelationship that exists among the different items in the Financial Statements are revealed by accounting ratios. Thus, they are equally useful to the internal management, prospective investors, creditors and outsiders etc. Besides, ratios are the best tool for measuring liquidity, solvency, profitability and management efficiency of a firm. That is why, the role of accounting ratios are very much significant to increase the efficiency of the management, to reduce the expenditure and to increase the rate of profit etc.
The importance of ratio analysis is discussed:
(a) It helps to analyse the probable causal relation among different items after analysing and scrutinizing the past results.
(b) The ratios that are derived after analysing and scrutinizing the past results help the management to prepare budgets, to formulate policy, and to prepare the future plan of action and, thus, helps as a guide to harmonies different items for preparing budgets.
(c) It helps to take time dimension into account by trend analysis, i.e. whether the firm is improving or deteriorating over a number of years that can easily be studied by the trend analysis. So, comparison can be made without difficulty by the analyst and to see whether the said ratio is high or low in comparison with the Standard or Normal ratio.
(d) It throws light on the degree of efficiency of the management and utilisation of the assets and that is why it is called surveyor of efficiency.
(e) It helps to make an inter-firm comparison, either between the different departments of a firm or between two firms employed in identical types of business, or between the same firm on two different dates. Thus, the comparative analysis can be made possible between the industry average ratio and the ratio of each business unit.
(f) Short-term liquidity position—i.e. whether the firm is able to maintain its short-term maturing obligations or not—can easily be known by applying liquidity ratios. At the same time, long- term solvency position can also be measured by the application of leverage or profitability ratios. Thus, the ratio is an invaluable aid to the users of Financial Statements.
5. Funds Flow Statement:
It is a statement which discloses the analytical information about the different sources of a fund and the application of the same in an accounting cycle. It deals with the transactions which change either the amount of current assets and current liabilities (in the form of decrease or increase in working capital) or fixed assets, long-term loans including ownership fund.
It gives a clear picture about the movement of funds between the opening and closing dates of the Balance Sheet. It is also called the Statement of Sources and Applications of Funds, Movement of Funds Statement; Where Got-Where Gone Statement: Inflow and Outflow of Fund Statement etc.
No doubt, Funds Flow Statement is an important indicator of financial statement analysis and control. It is valuable and to determine how the funds are financed.
6. Cash Flow Statement:
A Cash Flow Statement is a statement which is prepared by acquiring Cash from different sources and the application of the same for different payment throughout the year. It is prepared from analysis of cash transactions, or it converts the financial transactions prepared under accrual basis to cash basis.
The information about the amount of resources provided by operational activities or net income after the adjustment of certain other charges can also be obtained from it. The changes in Cash—both at the beginning and at the end—can also be known with the help of this statement and that is why it is called Cash Flow Statement.
7. Working Capital Analysis:
Working capital is the excess of current assets over current liabilities of a firm. That is, the amount of current assets that would remain if all its current liabilities are paid. In other words, in order to maintain the normal operational activities a firm needs certain amount of current assets.
Role of Working Capital in Financial Statement Analysis:
The role of working capital is:
(a) It is needless to say the importance of working capital in a firm. It is the primary objective of the business to make profit by buying and selling transactions. In order to fulfill the basic objective it becomes necessary to produce goods. And that is why, without working capital, question of production does not arise. Production process is started after purchasing raw materials.
Moreover, liquid cash is not always available immediately after sale. For this a large amount of capital is blocked in different phases of production, viz. Work-in-Progress, Finished Goods, Debtors etc. which are inevitable to the firm. Needless to mention that this process is not completed without working capital.
(b) A major part of the total assets of the firm is composed of this capital. A survey had been made by the Reserve Bank of India during seventies which showed that 2/3rd of the total assets of all companies had been financed by working capital.
(c) It is not possible for a firm to acquire modern machines and equipment which are vital for the survival of the business, without sufficient working capital; proper utilisation of fixed capital practically, becomes impossible. As a result, depreciation of assets and interest on that borrowed capital which have been used are to be borne by them unnecessarily.
(d) It becomes possible to ascertain the profit-earning capacity from the application and proper utilisation of working capital.
(e) The repaying capacity of the firm can be known from the working capital. The same is possible after analysing and scrutinizing the working capital position. It is not possible for a firm to repay its short term liabilities in the absence of adequate working capital. For this purpose too, the importance of working capital cannot be ignored.
(f) A firm may avail of the opportunities available in the market if it has sufficient working capital. For example, bulk purchase of goods at temporary lower prices or at a discounted price.
(g) If a firm has adequate amount of working capital, timely payment of tax and discount may be made possible to maintain the goodwill of the firm.
(h) Unforeseen contingency may also be made in the presence of sufficient working capital. At the time of depression a huge amount of working capital is required to meet the challenge. In addition, huge loss may arise due to insolvency of customers, regular payment for wages and salaries etc.
8. Cost-Volume Profit Analysis:
The cost-volume profit is a management accounting tool to show the relationship between the ingredients (i.e. variable cost per unit, total fixed costs, volume of Sales, selling price per unit and sales mix.) of profit planning. Thus, the whole gamut of profit planning is related to Cost-Volume-Profit (CVP) relationship in Break-Even analysis through Marginal Costing.
In order to ascertain the Cost-Volume-Profit (CVP) relationship the following matters are absolutely desired:
(a) Marginal Cost formula or Contribution etc. (Marginal costing);
(b) Profit Volume Ratio; and
(c) Break-Even Analysis.


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Adam Hall Stands SLSTRS 400 - Truss and Tripod Wind-Up Stand Set
- Product type: lighting stand
- Material: steel
- Truss material: steel
- Stand surface stand: powder coated
- Truss surface: powder coated
- Stand colour: black
- Truss colour: black
- Truss design: 3-point
- Truss length: 3 m
- Number of extensions: 1
- Min. height: 1,60 m
- Max. height: 3 m
- Transport length: 1,60m
- Max. load: 100kg
- Holding fixture for TV Spigot
Sporting dual wind-up stands and two 1.5 meter 3-point steel truss sections, the SLSTRS 400 set is the perfect mobile solution for rigging larger lighting systems.The tripod wind-up stands with T-bar truss supports are made of heavy duty steel, and the sturdy winch mechanism facilitate convenient lifting to a maximum height of 3 m or lowering to the minimum 1.6 meters. The extension tubes are additionally secured by strong safety pins.
The set's truss elements are easily assembled with the included M10 bolts, wing nuts and washers for 3 m width. Featuring a tough, black powder coating finish and 100 kg distributed load capacity, the SLSTRS 400 system is ideal for mobile DJs, musicians and entertainers.


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Ethanolamine Market Report Analysis and Opportunities
March 16, 2017 in Business
The Ethanolamine Market Research Report provides forecast and estimates for each application in terms of Market Size, Share, Trend & Growth during the study period Upto 2022.
The report on global ethanolamine market evaluates the growth trends of the industry through historical study and estimates future prospects based on comprehensive research. The report extensively provides the market share, growth, trends and forecasts for the period 2015-2022. The market size in terms of volume (KT) and revenue (USD MN) is calculated for the study period along with the details of the factors affecting the market growth (drivers and restraints).
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The report classifies the market into different segments based on product and application. These segments are studied in detail incorporating the market estimates and forecasts at regional and country level. The segment analysis is useful in understanding the growth areas and probable opportunities of the market.
A glimpse of the major drivers and restraints affecting this market is mentioned below :
A. Drivers :
- Rising glyphosate production
B. Restraints :
- Fluctuating cost of raw materials
The comprehensive value chain analysis of the market will assist in attaining better product differentiation, along with detailed understanding of the core competency of each activity involved. The market attractiveness analysis provided in the report aptly measures the potential value of the market providing business strategists with the latest growth opportunities.
C. Major player assessed in the report are :
- Akzo Nobel N.V.
- BASF-YPC Company Limited
- China Petroleum & Chemical Corporation
- Huntsman Corporation
- INEOS Group Ltd.
- Jiaxing Jinyan Chemical Co. Ltd.
- LyondellBasell Industries N.V.
- Sintez OKA LLC
- More
Geographically, this market has been segmented into regions such as North America, Europe, Latin America, Asia Pacific and the Middle East & Africa. The study details country-level aspects based on each segment and gives estimates in terms of market size.
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1. By Product :
- Monoethanolamines (MEA)
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Other Related Reports :
Global 2-Phenoxyethanol (2-PE) Market Research Report – Industry Analysis, Size, Share, Growth, Trends And Forecast
2-Phenoxyethanol (2-PE) belongs to glycol ether group. It is a colourless liquid chemical compound, which is oily with characteristic faint aromatic odor. Phenol and ethylene oxide reaction produce this substance at high temperature and pressure. It consists of phenol with the ability to slow down phagocyte activity.
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Have you seen the cute projects that everyone is making using their Big Shot machine? How about the quilting?? Or cute little hair clippies?
This is long, but it's a good resource provided by Stampin' Up for FAQ about the Big Shot and fabric. Some great info!
Crafting with fabric is one of the biggest industry trends right now, and we aren't just talking quilts! You can create beautiful fabric accessories and home décor with your Big Shot–even if you don't sew. The Sizzix Big Shot makes it easy to cut intricate fabric shapes to use in all your crafting projects.
What type of fabric will the Big Shot cut? The Big Shot will cut all types of fabric. For a complete list of Big Shot-approved materials, click here.
How many pieces of fabric can I cut at a time? That depends on the fabric. Different fabrics vary in thickness. For example, your Big Shot can cut through eight layers of cotton, which is a relatively thin fabric, but it will only cut through one layer of faux fur, which is a very thick fabric.
Do you shim fabric in a Big Shot differently than paper? No. Your Big Shot works the same with fabric as it does with paper. Different fabrics vary in thickness, much the same as different paper materials vary in thickness. If you are only cutting one layer of a very thin fabric, you might need to use a piece of card stock as a shim just as you would if you were only cutting one layer of thin paper.
Will all Big Shot dies cut fabric? You can cut fabric with any of the Sizzix steel-rule dies (Originals, Bigz, Bigz L, and Bigz XL). You cannot cut fabric with Sizzlits, Embosslits, Textured Impressions Embossing Folders, or Texturz Plates.
Will dies with score lines ruin my fabric? You can still use dies with score lines to cut fabric. The score lines will slightly distress your fabric, but shouldn't damage it permanently. However, we recommend that if you are using dies with score lines to only cut one or two layers at a time (depending on the thickness of your fabric). If you try to cut too many layers at a time, it is possible that the score lines could tear your fabric.
Will cutting fabric with the Big Shot dull my dies? The Big Shot steel-rule dies (Originals, Bigz, Bigz L, and Bigz XL) were designed to work on several different types of materials. For a complete list of Big Shot approved materials, click here. Cutting fabric with your Big Shot dies will not result in any damage to your dies, and will not dull them any faster than cutting paper will.
Should I wash my fabric before working with it? It really depends on the fabric. Some lower-quality fabrics will shrink after they're washed, which could result in your project coming apart. However, many quilters don't wash their fabric first because the fabric is stiffer and easier to work with before it's washed. And if you use higher-quality fabrics, they will likely not shrink.
I just recently purchased my Big Shot. How does it work? You can find general information about the Big Shot on the Big Shot product page.
Does Stampin' Up! plan to sell fabric? Stampin' Up! works hard to stay on trend, but it just isn't possible to offer every crafting product on the market. We will continue to explore new products and possibilities, but will keep stamps, ink, and paper as our core products.
Is there a pattern available for the quilt square given out at Leadership? (shown above) Yes. Written instructions for making the quilt square are available here.
I don't have a sewing machine. Can I still create fabric projects? Yes! The world of fabric crafting is as varied as the world of paper crafting. There are several alternatives to using a sewing machine. You can create many simple designs sewing by hand using a needle and thread or even a hot glue gun. In addition, fusible web is a great option for creating one-of-a-kind fabric crafts.
What is fusible web, and how does it work? Fusible web is a manmade fiber that will melt when heated with an iron and become sticky. When it is placed between two pieces of fabric, the melting of the web causes the fabrics to fuse together making it possible for you to adhere the fabric without the use of a sewing machine. Fusible web is available in rolls (similar to tape), in pre-packaged pieces, or is sold by the yard in your local fabric store.
My quilting friends mention things called charm packs, layer cakes, and fat quarters. What are they? Charm packs, layer cakes, and fat quarters are terms for precut cotton that is generally used for quilting. Charm packs include a variety of coordinating fabrics cut into 5″ x 5″ squares. The packs have an assortment of patterned and solid fabrics, and their small size makes them ideal for using on quilt blocks. Layer cakes are just like charm packs, but they are larger in size, with the cotton cut into 10″ x 10″ squares. Fat quarters are pieces of cotton cut into quarter yard segments. However, instead of being cut vertically, like you would cut a piece of fabric off a bolt, fat quarters are cut horizontally first, giving you a piece of cotton that measures 18″ X 22″. All of these options are a great way to get a good selection of fabrics at a relatively inexpensive price.
Thanks for peeking in! Email me with any additional questions, and visit my online store anytime here.


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Blair's reputation on line as he faces Iraq inquiry
FORMER British Prime Minister Tony Blair will today appear before an inquiry into the Iraq war with his personal reputation, as well as that of the Labour government, at stake.
The decision to send 45,000 British troops to invade Iraq in 2003 was the most controversial of Blair's 10-year premiership, provoking huge protests, divisions within his Labour party, and accusations he had deceived the public over his reasons for war.
Seven years after the US-led invasion to topple Saddam Hussein, and almost three years after Blair handed over power to Gordon Brown, the issue still provokes anger. Families of some of the 179 soldiers killed in Iraq will join an anti-war demonstration outside the building, calling for Blair to be considered a war criminal.
Some Labour leaders fear the inquiry, and especially Blair's appearance, will reignite strong feelings on the issue among voters, denting support for a party already trailing the Conservatives in polls in the run-up to an election due in June.
"It's a pivotal day for him, for the British public and for Britain's moral authority in the world," said Anthony Seldon, a political commentator and biographer of Blair.
"This is an enormous day and it goes way beyond him and his own reputation."
The inquiry is likely to focus on the public justification the government gave for war, notably the "dodgy dossier" of September 2002.
Blair said in the dossier that intelligence had "established beyond doubt" that Iraqi ruler Saddam Hussein possessed weapons of mass destruction (WMD).
No such weapons were ever found.
Irish Independent


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The structure and evolution of stars. Lecture 3: The equations of stellar structure. Introduction and recap.
Related searches for The structure and evolution of stars
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Lecture 3: The equations of stellar structure
Can integrate this to give
Lower limit to RHS:Minimum value for central pressure of star
We have only 2 of the 4 equations, and no knowledge yet of material composition or physical state. But can deduce a minimum central pressure :
Why, in principle, do you think there needs to be a minimum value ? given what we know, what is this likely to depend upon ?
We can approximate the pressure at the surface of the star to be zero:
For example for the Sun:
Pc=4.5 1013 Nm-2 = 4.5 108 atmospheres
This seems rather large for gaseous material – we shall see that this is not an ordinary gas.
Where V = vol contained within radius r
Use integration by parts to integrate LHSThe Virial theorem
Again lets take the two equations of hydrostatic equilibrium and mass conservation and divide them
Now multiply both sides by 4r2
And integrate over the whole star
At centre, Vc=0 and at surface Ps=0
Now the right hand term = total gravitational potential energy of the star or it is the energy released in forming the star from its components dispersed to infinity.
Class task:
Can you show this to be true : note
Work done = force x distance = mass x accel x dist
Thus we can write the Virial Theorem :
This is of great importance in astrophysics and has many applications. We shall see that it relates the gravitational energy of a star to its thermal energy
Consider the term, which is the gravitational potential energy:Minimum mean temperature of a star
We have seen that pressure, P, is an important term in the equation of hydrostatic equilibrium and the Virial theorem. We have derived a minimum value for the central pressure (Pc>4.5 108 atmospheres)
What physical processes give rise to this pressure – which are the most important ?
We can obtain a lower bound on the RHS by noting: at all points inside the star r<rs and hence 1/r > 1/rs
Now dM=dV and the Virial theorem can be written
Now pressure is sum of radiation pressure and gas pressure: P = Pg +Pr
Assume, for now, that stars are composed of ideal gas with negligible Pr
The eqn of state of ideal gas
– points inside the star
Hence we have
And we may use the inequality derived above to write
We can think of the LHS as the sum of the temperatures of all the mass elements dM which make up the star
The mean temperature of the star is then just the integral divided by the total mass of the star Ms
Now we know that H is the most abundant element in stars and for a fully ionised hydrogen star m/mH=1/2 (as there are two particles, p + e–, for each H atom). And for any other element m/mHis greater
TMinimum mean temperature of the sun
As an example for the sun we have
Mean density of the sun is only a little higher than water and other ordainary liquids. We know such liquids become gaseous at T much lower than
Also the average K.E. of particles at is much higher than the ionisation potential of H. Thus the gas must be highly ionised, i.e. is a plasma.
It can thus withstand greater compression without deviating from an ideal gas.
Note that an ideal gas demands that the distances between the particles are much greater than their sizes, and nuclear dimension is 10-15 m compared to atomic dimension of 10-10 m
TPhysical state of stellar material
We can also estimate the mean density of the Sun using:
Lets revisit the issue of radiation vs gas pressure. We assumed that the radiation pressure was negligible. The pressure exerted by photons on the particles in a gas is:
Where a = radiation density constant
(See Prialnik Section 3.4)
Now compare gas and radiation pressure at a typical point in the Sun
Hence radiation pressure appears to be negligible at a typical (average) point in the Sun. In summary, with no knowledge of how energy is generated in stars we have been able to derive a value for the Sun's internal temperature and deduce that it is composed of a near ideal gas plasma with negligible radiation pressure
However we shall later see that Prdoes become significant in higher mass stars. To give a basic idea of this dependency: replace in the ratio equation above:
i.e. Pr becomes more significant in higher mass stars.
With only two of the four equations of stellar structure, we have derived important relations for Pcand mean T
We have derived and used the Virial theorem – this is an important formula and concept in this course, and astrophysics in general. You should be comfortable with the derivation and application of this theorem.
In the next lecture we will explore the energy generation and energy transport in stars to provide the four equations that can be simultaneously solved to provide structural models of stars.


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Tina Turner: 'I was so tired of singing and dancing'
Singer Tina Turner still has no regrets about retiring from the stage in 2009 – because it was a huge relief not to perform anymore. The 73-year-old Proud Mary singer reveals she had no reservations about walking away from the spotlight, explaining it was a long time coming.
In a new TV interview with pal Oprah Winfrey, she says, "I've been working towards that for so long. I worked hard all my life, nobody gave me a thing. When I started to take care of my family, I would say, 'Aww I wish someone would do that for me,' and I knew it wouldn't happen, so I worked and when that happened (I retired) it means I balanced my money. I knew that financially I could do it and when I left there, I put it to rest, I put it to sleep.
"I tried to forget all those stressful moments. Even in the dressing room, when I was… not feeling like going on stage, whenever it is time for me to be Tina, something turned and that's the professional side. No matter how I felt, how sick I was… I did it because I want to know everybody left that stage having a wonderful time."
She adds, "I wanted to retire and not worry. I received… a revelation of 'This is it, I'm going home now'. No one ever knew onstage how tired of singing and dancing I was."


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ATLANTA -- Gov. Roy Barnes upped the ante in his bid to ban video poker Thursday, lining up 15 district attorneys from across the state to call for an end to the games.
Video poker ''is an untaxed, unregulated gambling enterprise and it is nothing short of that,'' Augusta Judicial Circuit District Attorney Danny Craig said at a Capitol news conference.
Craig worked with lawmakers during a failed bid to ban the games during the General Assembly's regular session. During the session, Republicans led an effort to outlaw the machines critics say are often used for illegal gambling. On Tuesday, Barnes joined the effort after a Georgia Bureau of Investigation report said current laws are hard to enforce.
Northern Circuit District Attorney Bob Lavender, whose circuit covers Elbert, Franklin, Hart, Madison and Oglethorpe counties, said he's heard stories in his circuit of families losing their homes because of addicts spending entire paychecks on the games.
''Some people tell you this is a victimless crime,'' Lavender said. ''Let me tell you, this is not victimless.''
But General Assembly members were saying the bill may run into a buzz saw of opposition in the House, where representatives weakened a video poker ban during the regular session, then killed the issue outright in the last seconds of the session.
Meanwhile, on the second day of a special congressional mapping session, state lawmakers decided to head home for a long weekend without officially working on any congressional maps. Just as they did during a recent round of legislative map drawing, the House and Senate voted to take a break after two uneventful days.
The General Assembly meets every 10 years to redraw state and federal political districts based on numbers from the most recent census.
Lawmakers are expected to redo Georgia's 11 current congressional districts and create two new ones because of population gains in the state. The Democratic-controlled General Assembly is expected to carve out two Democrat-friendly seats -- one likely south of Atlanta and another possibly starting in Augusta and running southeast and southwest toward Savannah and Macon.
This article published in the Athens Banner-Herald on Friday, August 24, 2001.
© 2017. All Rights Reserved. | Contact Us


text: So I was going through SMS messages, I use Handcent, for a conversation with 15 messages or less, it will delete it rather quickly, but anything above that takes forever to delete, most time 3-5 mintues but if it is above like 60 messages it would take more time. Then if I decide to go in handcent to send a message to a friend, it goes black once I get in handcent. then I cant exit or anything and have to leave it until it completes the delete process. Or just pull the battery or hold power button to reboot. I even tried deleting it with the default sms program. still the same thing... Pretty annoying since I use SMS all the time and the messages racks up quite quickly. Anyone have the same issues and got a solution? The phone can delete anything else quickly but the SMS is a issue here.


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All of those thirteens were unnerving. It's a pattern. Am I attempting to state a case for WW3 beginning on May 13, 2017? No, but the evidence is odd, and merits further investigation. And, the last day of Horatio Vilegas' prediction is on Simchat Torah (Hebrew: שִׂמְחַת תורָה), which is "The Day of Rejoicing in the Torah." We celebrate the end of the Torah reading annual cycle, and the beginning of a new cycle, like moving from the seventh to the eighth millennium. The seventh day of Sukkot is called Hoshana Rabbah and the eighth is called Simchat Torah, the Biblical holiday of Shemini Atzeret ("Eighth Day of Assembly"), which follows immediately after the festival of Sukkot in the month of Tishrei (mid-September to early October on the Gregorian calendar).
13 June 1917 23 Sivan 5677
13 July 1917 23 Tammuz 5677
19 August 1917 1 Elul 5677
13 September 1917 26 Elul 5677
13 October 1917 27 Tishrei 5678 > 13 October 2017 23 Tishrei 5778 Simchat Torah Eighth
A 1,500-year-old prophecy that puzzled generations of scholars has finally been deciphered, its secrets revealed by a hidden sage who has sent out the message that the imminent conflict in North Korea will culminate in the final war. His message contains several stern warnings about how to cope with the difficult times ahead.


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Credit Advice
Have a question? Have advice to share? The combined knowledge and experience of everyone in the Credit Karma community can help you. Enter your question or help others below to get started!
QuestionPosted in Credit Cards
Question By
62 People Helped
****ed me off a bit to find this out. It cost CK a lot of credibility for me and I am done accepting any of their advice.
Only card I have is a Capitol One with a 3,300 limit CK reports my scores at 738 TU and 714 EQ No idea of Fico as I refuse to pay for the info.
All Responses
4500 People Helped
It's not a CK recommendation!
Credit Karma is free to us but there are costs associated with setting up and maintaining an internet site. Who pays, then? It is the credit card advertisers who will get their costs back when they can get more customers. And, the recommendations are based only on the partial information from only one credit bureau (Transunion) where the credit card company may consult another credit bureau for their information. You will get a letter stating that after a denial of credit is received so you can find out the reasons for denial.
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Hotel Details
- Continental Breakfast:
- Bar/Lounge On-Site:
- Pets Allowed:
- Outdoor Pool:
- Catering Off-Site:
Centrally located 1/2 mile from the PA Turnpike. We offer award winning customer service & specialize in groups & sport teams. Breakfast is always included. We are 100% pet friendly (no deposits or fees).What's Nearby


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Our founder, Dr. Kenneth Wang, was an innovator and an avid tinkerer. Alvanon is just one of his many creations. Dr. Wang played around with ideas, built a scanner, built all sorts of machines, discovered new formulas for dyes and fabrics.
His philosophy was that all you can do is EVOLVE.


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An access guide is a short report that outlines the disabled and access features at a particular venue.
At DisabledGo we have two types:
A detailed access guide provides a graphical summary of the venue's accessibility using access icons, together with highly detailed information in relation to each of the key features of the venue.
The guide describes your journey into and throughout the venue and includes photographs of the features covered. Detailed access guide are used for places where you are likely to spend a reasonable period of time an generally have accessible toilets.
This is a guide which provides a venue's address and contact details together with access icons which are based on our surveyor's visit and assessment.
Key access guides are typically used to cover the sorts of places where you would spend short periods of time and generally don't have accessible toilets.
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Results 1 to 2 of 2
Thread: URGENT: passeword problem
06-08-04, 10:49 #1Registered User
- Join Date
- Mar 2004
- Posts
- 18
Unanswered: URGENT: passeword problem
I've my informix running on windows 2000 server. And I use ISA to administrate it.
the problem is that I changed the password in the in the apache (htpassword), the service use the new password. And I change the user informix password in windows, in order to establish the connection with the server I use the new password (example: winsql), also to access using telnet.
But when I want to use ISA on internet, it continues using the old password.
So I need to change this password, but I can't find where to set it up.
Thanks, Marcela
Last edited by Marce; 06-08-04 at 10:52.
06-11-04, 09:04 #2Registered User
- Join Date
- Aug 2003
- Location
- Argentina
- Posts
- 780
Hi Marcela,
Please chec with ixpassword on Windows.


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HOME : National Parks India : Periyar Wildlife Sanctuary
About Periyar Wildlife Sanctuary
Set high in the ranges of the Western Ghats in Kerala, is the Periyar National Park and Tiger Reserve. It owe's its origin to the Maharaja of Travencore, who was an avid hunter and nature lover. Spice gardens and plantation estates surround the national park.
Periyar's sylvan environs offer a refuge to many mammals, reptiles and amphibians and around 320 avian species. The threatened lion-tailed Macaque and Nilgiri Langur occur here, as does the Flying and Malabar Giant Squirrel. The elusive Nilgiri Tahr is also present in this park. One can watch herds of Elephants swimming in the Periyar Lake. This lake was constructed by the Britishers in the year 1895 by constructing a dam across Periyar river. Now one can see most of the wildlife around this lake by boat launches. The lake also has a sizable population of turtles like Travancore Tortoise and the Black turtle. One can also see Gaur,Sambhar , Wild Boar, Leopard, Indian Wild Dog, Barking Deer and Mouse Deer in Periyar. Two unusual species found in Periyar are Flying Snake and the Flying Lizard
With large water bodies the Periyar is also a birders delight. It attracts large number of birds both resident as well as migratory.
Major Wildlife Attractions :
Periyar's sylvan environs offer a refuge to many mammals, reptiles and amphibians and around 320 avian species.
An ideal habitat for Indian Elephant, you can see this mighty herbivore living in accord with the ferocious carnivore - Tiger - in the national park. Other inhabitants of Periyar include the leopard, wild dog ,Sambar, Wild boars, Barking Deer, Mouse Deer, porcupines, squirrels. Four species of primates are found at Periyar - the rare lion-tailed macaque, the Nilgiri Langur, Common Langur and Bonnet Macaque.
Due to the presence of large water bodies Periyar National Park is birdwatcher's delight. It attracts large number of birds both resident as well as migratory the reason being the presence of astonishingly vast flora. Some 260 species of birds are found at Periyar. These include, Cormorants, Herons, Black-crested Baza, Grey-headed Fish Eagle, Indian Griffon mynas, flycatchers, orioles, wood pigeons, kingfishers, kites, ospreys, Oriental Honey-buzzard, Pariah Kite, Kestrel, Indian Darter, Little Green Heron, Painted Stork Thrushes, and an appreciable number of blue-winged parakeets.
How to be at Periyar Wildlife Sanctuary
By Air : The nearest airports from Periyar are Kochi (Cochin) at 200-kms and Madurai in Tamil Nadu at 140-kms from Periyar.
By Rail : The nearest railhead from Periyar is at Kottayam, which lies at a distance of 114-kms.
By Road : The nearest town from Periyar is Kumily, well connected with Kottayam, Ernakulam and Madurai in Tamil Nadu by regular and frequent buses. Buses are available from Ernakulam (6 hours), Kottayam (4 hours), Trivandrum (8 hours), Kovalam (9 hours), Munnar (4 ½ hours) and Kodaikanal (6 hours).
» Periyar Weekend Getaway
» Periyar Weekend Getaway # 2
» Jewels of Kerala


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Otis must be sleeping in this morning so I'll fill in for him, It's National liqueur day and National feral cat day also National dictionary day. So what's your flavor?
I guess I'll pass today as I don't like any cat nor much of any liqueur but I do use the Urban Dictionary quite a bit to try and define some of his words he comes up with. Even misspelled ones.


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text:
- select colour
it's an internet thing!
it's an internet thing!
"While I thought that I was learning how to live, I have been learning how to die."
"I've learned that people will forget what you said, people will forget what you did, but people will never forget how you made them feel."Leonardo da Vinci on Maya Angelou
"Education is what remains after one has forgotten what one has learned in school."Leonardo da Vinci on Albert Einstein
"We must learn to live together as brothers or perish together as fools."Leonardo da Vinci on Martin Luther King, Jr.
"Live as if you were to die tomorrow. Learn as if you were to live forever."Leonardo da Vinci on Mahatma Gandhi
"Learn to enjoy every minute of your life. Be happy now. Don't wait for something outside of yourself to make you happy in the future. Think how really precious is the time you have to spend, whether it's at work or with your family. Every minute should be enjoyed and savored."Leonardo da Vinci on Earl Nightingale
"Art is never finished, only abandoned."
"Where the spirit does not work with the hand, there is no art."
"The human foot is a masterpiece of engineering and a work of art."
"I love those who can smile in trouble, who can gather strength from distress, and grow brave by reflection. 'Tis the business of little minds to shrink, but they whose heart is firm, and whose conscience approves their conduct, will pursue their principles unto death."
"He who is fixed to a star does not change his mind."


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How rich is Charles Stanley Dutton?
Charles Stanley Dutton Net Worth:
Under Review
|Birth date:
|January 30, 1951
|Birth place:
|Baltimore, Maryland, U.S.
|5' 9" (1.75 m)
|Actor, Producer, Director
|Debbi Morgan
Charles Stanley Dutton net worth, wiki & biography:
American actor and manager Charles Stanley Dutton had a very hard life story. He enjoyed boxing and with his enormous stature and weight, he'd lots of strength. This edge enabled him to win but subsequently led to surprising result. In one of his fights, he inadvertently killedhis contestant. After seven years, he came back to ordinary life, but his dangerous lifestyle led him to another imprisonment, this time for possession ofa deadly weapon. It appeared that it'd duplicate foreverr, but one occasion has altered everything. One day in prison, he decided a random novelto read and it was the novel about black playwrights. This publication impressed him so much, that during his incarceration, heeventually got his General Educational Development and when he was released he strongly determined to become an actor. He didnot understood by that time, how talented he was it and how it is going to turn out. He graduated Towson State University in the Baltimorewhere he studied play. Immediately after graduation, Charlesentered the Yale School of Drama. He successfully graduated and received a master's degree in performing. It was amazing, but this first part brought him a TheatreWorld Award and he was nominated on a Tony Award to find the best Performer. In 1992, he additionally playedin Alien 3 as a Dillon. With this parte, he was nominated on Saturn Award for Best Supporting Actor. In 1993, he appearedin Rudy in the part of Fortune. His first Emmy Award Charles Dutton received for the character of Leonard Marshall ina legal comedy drama The Practice, where he appeared in only one episode. His second Emmy award he received for his portraying of Chet Collins in with No Trace. This type of fairy story about radical change from a dangerous man into a wealthy personn,astonishes the head. You will find not much info about his private life. He will not like yellow press and gossip. It's understood, that he was married once in his life. His wife was celebrity Debbi Morgan. They wed in 1989 but after five years of common life they announced a divorce. If you're his lover, we urge one to see his page on IMDb, his Twitter of Facebook. There it is possible to locate his recent photos and posts.


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When Jennifer Bonn started teaching thirty-six years ago, she never dreamed what an adventure it would be. It is a career that pulls out every emotion and that requires an individual to be an advocate, educator, counselor, confidant, and surrogate parent. It requires passion. Jennifer decided that it was time to chronicle the many adventures and experiences that she has had.
Jennifer's second passion is writing so it seemed natural to combine the two to tell this story. Jennifer has a regular column with Georgia Runner called On The Run, she writes regularly for Women's Running online site and she is published regularly in her local paper.
Jennifer likes to see the humor in most situations, and she believes that in order to truly enjoy teaching, a sense of humor is necessary. She hopes that the true- life situations in the book will make her readers laugh at the crazy lifestyle that a teacher sometimes leads.
She has taught in both public and private schools, day and boarding across the country. She is an avid reader and runner. She lives in Georgia with her husband John, three children, and an assortment of crazy animals. Jennifer continues to teach at a private Christian school in Kennesaw, Ga.
Stay away from the girls' bathroom!
(And other teaching tips)
Jennifer Bonn imparts years of "lessons learned" to new and experienced teachers alike in "Stay Away from the Girls' Bathroom". Twenty-eight years experience in public and private middle and high schools, including a boarding school, is delivered with humor and common sense. She covers topics such as communications with parents, students, and other teachers; balancing the teaching life; becoming a better teacher; what every teacher needs to know to survive, and other gems of wisdom. A third year teacher said, "I wish this book had been available during my first two years of teaching. I like Jennifer's common sense ideas that I can implement as I start my third teaching year this fall. Also, this would be a great book for non-teachers and parents to read, to learn what the real life of a teacher is all about."
Click here to purchase
Paperback | ISBN 978-0-9776018-9-9 | 104 Pages


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Hello. I just recently purchased an HP Photosmart 7520 all-in-one printer. I have set up the wireless printing, but when I purchased it I was told that I could send/receive faxes from this particular printer. How do I receive a fax? I haven't set up anything with a fax company and I do not have a home phone line, only a cellular device. Also, how much is it to fax, if I am able to without having a home phone line?
Any help is greatly appreciated.
Thank you.
Re: Sending/Receiving faxes with HP Photosmart 7520
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Welcome to the HP Forum.
The following article explains this situation better than some I've seen AND it provides a solution - which is kind of nice.
How to Send and Receive Faxes Online Without a Fax Machine or Phone Line
I cannot speculate on the costs for fax service where you are located. You might be able to glean some information by doing a search with your favorite search engine for fax service companies in your area. Check whether a company in which you are interested is willing to provide subscription prices online.
Click the Kudos Thumbs-Up to show appreciation and say Thanks.
Click Accept as Solution when the Answer is a good Fix or Workaround to your Question!
Although I strive to reflect HP's best practices, I do not work for HP.