text:
Prime Retail Space for lease in Downtown Lyons. Approximately 1300 square foot, 3-room suite plus ADA-approved restroom.
Call for tour and details. (303) 823-0327.
Ask for Janice (x105) or Ed (x107).
By Rita DuChateau
What could be better after the Fourth of July parade than a Smokin' Dave's buffet and dessert from the Colorado Cherry Company? Some straight talk on swift water safety and an introduction to new water safety stations made available in Pinewood Springs.
Nearly two hundred neighbors listened to a presentation made by members of the Pinewood Springs Fire Protection District introducing the recently installed equipment. In attendance was Pinewood Fire Chief Dick Wilcox, along with first responders from Boulder and Larimer Counties, Estes Park and Big Meadows. They joined the Pinewood parade earlier that morning and
Beginning July 1, 2017, the fee for a Colorado driver license will increase by $1; from $26 to $27. Other fees will remain the same. This change was a result of HB16-1415 for the purpose of offsetting the cost of providing Division of Motor Vehicles driver services.
By Joseph Lekarczyk
If you were driving past the corner of Broadway and Fourth Avenue last Thursday afternoon (June 22) you may have noticed an interesting sight. A young man with a ten-foot wooden cross, bedecked with an American flag, a POW*MIA flag, a crown of thorns, and a combination bike lock; with a backpack slung over his shoulders, headphones over his ears, and a ram's horn in his hand.
His name is Joe Shortino, and he is "walking for the Lord." On February 13,2013 Joe was called by the Lord to start walking and
Students participating in the national fourth-grade "Every Kid in a Park" campaign are running out of summer days to use their vouchers for free admittance to national lands. To encourage fourth-graders to use their passes in Rocky Mountain National Park, the Estes Park Visitor Center is giving each fourth-grade
The Women's March On Denver
By Ken Singer
Editor's note: In the interest of full disclosure, let it be known that the Editor of this newspaper has gone to great lengths to ensure that this contribution from the "liberal media" contains neither "fake news," nor "alternative facts." Read at your own peril. Joseph Lekarczyk - Editor
Over one hundred and twenty Lyons area residents boarded three buses before 7:30 Saturday morning, heading for Denver's Women's March. They joined more than 100,000 people to support rights and protest the election of Donald Trump as the 45th president of the United States.
The Colorado Department of Transportation (CDOT), the High Performance Transportation Enterprise (HPTE) and private project partner Plenary Roads Denver today announced that toll collection, on the final US 36 Express Lanes segment in both directions from Superior/Louisville to Boulder, will begin Wednesday, March 30.
With this final stretch open, the US 36 Express Lanes project will be open from Federal Boulevard to Table Mesa in Boulder. For those who have not already done so, drivers are encouraged to get an


text:
As Week One of COP18 Comes to a Close, a Call to Action
The United Nations Framework Convention on Climate Change (UNFCCC) 18th Conference of Parties (COP18) is underway in Doha, Qatar. Much is at stake this year yet to a great extent, the international media has fallen silent on the coverage of the negotiations.
The future of the Ad Hoc Working Groups on Long-term Cooperative Action and the Kyoto Protocol (AWG-LCA and AWG-KP, respectively) are in question as both working groups are due to expire this year. This would not be problematic except that both AWGs have unfinished business as part of their Bali mandates. The LCA is racing to define their future under the scope of the Ad Hoc Working Group on the Durban Platform for Enhanced Action (ADP). Additionally, the first commitment period of the Kyoto Protocol ends this year. Negotiators in Durban last year agreed to a second commitment period of the Kyoto Protocol (Kyoto II); however, what exactly the next iteration of the KP will look like is still to be determined.
While the play-by-play of COP18 coverage may not be of interest to most, the overarching themes and their potential impact certainly is. Kyoto II could redefine emissions targets for parties to the KP (which the U.S. is not) and transform financial flows for sustainable development through new market mechanisms. The technology and financial support for new market mechanisms could mean new business opportunities throughout the sustainability industry, including green building products and services. The activities at the COP have wide implications outside of the policy world and demand sufficient global attention.
Some of this media apathy stems from the inflated expectations for the 2009 negotiations in Copenhagen. The failure to develop a robust outcome at COP15 left the majority of the world unsatisfied. Subsequent COPs have received less and less media attention as many shrugged off the negotiations as a lost cause. Ignoring the negotiations for perceived lack of progress became a self-fulfilling prophecy.
Without significant public pressure for countries to compromise, the negotiations will never progress in a meaningful way. The media and the public must tune into the negotiations and pressure our leaders to take action before it is too late. The planet does not operate under the same deadlines as the UN.

subset: commoncrawl


text:
HairBliss by Ashley Hair Stylist
Taylor667Model Female Ottawa, Ontario, Canada
Mayhem # 2987140
About MeHello photographers, muas and fellow models!! I have been absent from this site for some time, i apologize for any missed emails etc. I am in nursing school right now and it is HECTIC, therefore summer is likely when I will be free to do some work :).
I am 21 and have a love for the spot light like many girls my age.I love being in front of the camera ! Seeing a concept to the raw image to the end result is fantastic. I have had the opportunity to work with many photographers and have done a range of Gothic, bikini, and implied shoots. I feel very comfortable with the camera and have been told I take direction very well. I am looking to continue building my portfolio and am open to different concepts/ideas.
Just added some more pictures today 21/5/13. Check them out:) Thanks for stopping by !
-new video below of me as well. Credits to Anthony Gordon
Have you worked with Taylor667? Add Credits for Taylor667! >>
HairBliss by Ashley Hair Stylist
Philip Roman Photographer
Adam Colders Model
Edgar Vieira Photographer
David Van Allen Digital Artist
Epic Win Photographer
Loading Content


text:
The 50 best web sites... one more time
View Single Post
Bob Russell
Recovering Gadget Addict
Posts: 5,379
Karma: 590871
Join Date: May 2004
Location: Pittsburgh, PA
Device: Note3/DVP11
The 50 best web sites... one more time
We've all seen many lists of the best web sites. I've become almost immune to them by now. But
this one
from the Chicago Tribune was interesting to me, and it got my attention right away because it even included a generic spot in the top 50 for the following entry under the Arts and Culture section:
"Public libraries (various): A librarian we know points out something wonderful: Many public libraries Web sites have free, downloadable audio books. We tested this in our own town (Oak Park,
) and found it to be true."
More evidence that a lot of people are interested in audiobooks. A perfect application for mobile devices. It's a shame nobody knows yet where to find them or how to listen!
If you want the easy way to find audiobooks and have a few extra dollars to spend, be sure to check out Audible.com.
Via Digg.
Bob Russell
View Public Profile
Find More Posts by Bob Russell
Track Posts by Bob Russell via RSS


text:
If you injured your shoulder as a result of someone else's wrongful conduct, our attorneys understand that you may be experiencing the following unexpected damages, such as:
As skilled attorneys, we have the experience needed to help you with the many issues involved in your unique case. This experience is crucial in making sure the responsible party is held entirely accountable and that you receive your rightful compensation.
The following are common shoulder injuries you may have acquired.
If you or a family member has suffered from a shoulder injury due to another person's negligent or wrongful conduct, please contact our Phoenix office for a free, confidential, and personal consultation. Call the Law Offices of Michael Cordova at (602) 265-6700, or contact us by filling out the online Case Evaluation form.
*Contingent fees are charged on total recovery. **No Fee Guarantee applies in the event there is no recovery.


text:
Eddie Bauer Selects Merkle for Marketing Database Services
Merkle (www.merkleinc.com), a leading customer relationship marketing (CRM) firm and the nation's largest privately-held agency, announced it has been selected by Eddie Bauer to manage the premium clothier's CRM activities including marketing database, Email Marketing, campaign management and analytics. The relationship is illustrative of Merkle's focus on serving the unique needs of the specialty retail industry. The agency is the largest provider of full-scale CRM solutions for the sector.
Merkle's relationship with Eddie Bauer is multi-faceted, including the build-out of the company's connected CRM database, which integrates data from multiple channels and media touchpoints. Merkle will also manage catalog service bureau and campaign processing services for Eddie Bauer, providing a full suite of advanced integration technology services through its IntelliDRESS®, IntelliMERGE® and IntelliBASE® solutions.
"As our multi-channel marketing efforts progress, we were looking for a partner who could help Eddie Bauer integrate data from catalog, email and other offline and digital interactions; and then use advanced analytics to create insights that give us a 360-degree view of our customers' needs, preferences and value," said Eddie Bauer senior vice president of Marketing, Ecommerce and Creative, Adam Diamond. "We chose Merkle because of the team's deep expertise in the specialty retail sector, and their ability to support Eddie Bauer's move from a campaign-oriented model to one that is customer-centric in its approach. We are also impressed by Merkle's ability to work as an integral part of our multi-faceted CRM team, which consists of an in-house marketing group, as well as other external partners."
"We are proud to be one of Eddie Bauer's key service providers," said Rod Ford, general manager for Merkle's specialty retail practice. "It is anchor brands like Eddie Bauer – with market prominence in every channel, from brick and mortar to catalog to web and other digital media – who benefit most from a truly integrated, customer-centric strategy. It is our privilege to partner with them to deploy our specialty retail connected CRM platform that will help them maximize relationships with their most valuable customers."
About Eddie Bauer
Established in 1920 in Seattle, Eddie Bauer is a specialty retailer that sells sportswear, outerwear, gear and accessories for the active outdoor lifestyle. The Eddie Bauer brand is a nationally recognized brand that stands for high quality, innovation, style and customer service. Eddie Bauer products are available at approximately 338 stores throughout the United States and Canada, through catalog sales and online at eddiebauer.com. Eddie Bauer is proud to be named a J.D. Power 2011 Customer Service Champion and is only one of 40 companies so named in the U.S. Eddie Bauer employs part-time and full-time associates in the United States and Canada, and is headquartered in Bellevue, Washington.
About Merkle
Merkle, a customer relationship marketing (CRM) firm, is the nation's largest privately-held agency. For more than 20 years, Fortune 1000 companies and leading nonprofit organizations have partnered with Merkle to maximize the value of their customer portfolios. By combining a complete range of marketing, technical, analytical and creative disciplines, Merkle works with clients to design, execute and evaluate connected CRM programs. With more than 1,600 employees, the privately held corporation is headquartered near Baltimore in Columbia, Maryland with additional offices in Boston; Chicago; Denver; Little Rock; Minneapolis; New York; Philadelphia; Pittsburgh; San Francisco; Hagerstown, MD and Shanghai. For more information, contact Merkle at 1-877-9-Merkle or visit www.merkleinc.com.
Merkle Inc.
Sarah Piccirilli, 443-542-4288


text:
Amazon Kindle DX priced at $489, product link
View Single Post
Posts: 1,859
Karma: 505847
Join Date: Feb 2009
Location: Columbus, OH
Device: Kindle Touch, Kindle 2, Kindle DX, iPhone 3GS
Originally Posted by
That data is absolutely wonderful. Thank you for tabulating it for us.
But there seems to be a bit of a discontinuity in the summer of '08.
It's been a while since I've played with numbers like this, but I believe that if you fit the curve from the start to about June or the beginning of July '08 and do a
curve fit for Sept '08 onward, both curves would a be quite a bit more linear.
Yes, there is
acceleration, but that extrapolated end-point would be lower if you start the curve-fit in Sept '08, instead of Nov '07.
Thanks again for the numbers.
I've played around with it to know what you're talking about, but the trend is still accelerating. Another way to test the validity of the curve is to see what it looked like with earlier data, and the latest data points are coming in on target. The projection isn't being "flattened" over time to fit the data.
However, having done this sort of charting before in other industries, it's really impossible to tell the difference between a linear trend and a polynomial one when you're at the low-end of the curve; to the extent that there are errors and other external factors in the counting you really can't be sure which is which. Right now it appears that a year ago the average was more like 300 books a day and today it's about 500 books a day, but it could turn out over the next couple of years to be a linear trend that averages 400 books a day. You just never know for sure.
That said, publishers tend to produce a set amount of new titles a year. As more publishers embrace ebooks, and as more backlist titles are converted to ebooks along with new titles, it only makes logical sense that the rate at which ebooks become available would be increasing, not constant. (That's assuming Amazon is successful as a retailer of ebooks, of course. If you are anti-Amazon and think most publishers are going other routes for selling their ebooks, then naturally you might believe these numbers must be flawed.)
View Public Profile
Find More Posts by sirbruce
Track Posts by sirbruce via RSS


text:
Decision makers
- Dr. Joseph MuscatPrime Minister
Enforce the law against animal cruelty
I started this petition because no actions are being taken for the cats' crucifixtion and other various cases. I'm sure that a lot of similar cases will be stopped if the sentences received for animal cruelty would be harsher. Animals don't speak, so let's be the animal's voice and make their voices heard loud and clear... SIGN and SHARE this petition :)
- Prime Minister
Dr. Joseph Muscat
Enforce the law against animal cruelty
Animal Justice MLT started this petition with a single signature, and now has 2,036 supporters. Start a petition today to change something you care about.
Report abuse
Please report any content that may violate Change.org's Terms of Service or Community Guidelines.
Thank you for taking the time to report content. Our team will review your claim and contact you if we need more information.
Trending petitions
The only way Dr. Joseph Muscat will listen
Every signature matters and makes the petition more powerful. Add your name today and help us win.


text:
Hi, I asked my previous accountant 3 times whether i should be a sole trader or a limited company. The first time when i set up my business in July (by this time my PAYE from my previous job for the tax year in question was already close to the 40% tax bracket). The 3rd/last time I asked (a few months later in the same tax year) was when my total earnings for the tax year had reached 6 figures. My business, costs and trading were fully known by my accountant and they had committed in writing to making my income tax as efficient as possible. I was finally incorporated in late January of the last tax year - 6 months after setting up my business and after generating a 6 figure total income for the tax year to that date.
This is not a 'kick the accountant' question. More a genuine desire to know whether the accountant (by not providing any information on the risks/benefits of sole trader versus limited company status when asked 3 times which was the most efficient status - and by stating in writing that they were on top of my accounts and would make my accounts tax-efficient) was potentially negligent in their advice and action? The accountant had committed in writing to taking care of all communication and interaction with HMRC and had stated in writing that they would minimise my income tax. I changed accountants last year as I felt I could not get proper answers.
My new accountant has just completed my sole trader accounts and self assessment and, as a consultant with relatively low costs, I now have notable excess profit liable to tax at 40%
My new accountant has stated that a limited company would have been far more beneficial to me tax-wise and that the decision not to incorporate will result in tens of thousands of pounds additional tax payment.
Am i being unreasonable in expecting to have a case to seek some form of financial redress? Or is it simply a case of you win some, you lose some when it comes to accounting advice? Note my accountant is ACCA accredited.
Please login or register to join the discussion.
I would say no as you asked for advice and didn't receive any so no negligent advice was received.
They committed to making your income tax as efficient as possible. Income tax is not paid by companies (corporation tax).
The benefits / circumstances in which incorporating could give a tax advantage is freely available with a few google searches, or purchasing a book such as tolleys tax guide, cheap if you buy one on eBay out of date , good enough to pre inform yourself before visiting an advisor to firm up.
There are many dodgy "qualified" accountants out there, that just want your money and hide behind a veil of confusion that surrounds accounting and tax, but it's really not that complicated.
My thoughts
I disagree, this is a poor performance. Doubtless somewhere on your accountant's site the word proactive appears. On the face of your post this is reactive accounting pure and simple.
For clients who either are, or have the potential to, save tax from incorporation, I have a simple failsafe approach. I have a little calculator - one for partnership, one for sole trader - with one yellow cell. Into that the client keys their expected profit, and the result is how much saving - net of extra fees - can be expected from incorporation.
So I am 99% confident that I don't have any clients who feel the way you do, and 99% confident that I never will. On the contrary, I have several who could save a few £k by incorporating and who are well aware of this but for other reasons have chosen not to.
My guess is that yours is the sort of guy who turns up after the year-end. In the current market, most accountants are short of clients. You appear to be a client who is looking for some advice pre year-end at the very minimum, improving your future not just keeping a score of the past.
So the two of you are not a great fit. Having said that, I'd describe it as sloppy but not quite negligence which has legal implications.
We don't have all the details, but if IR35 applies then a limited company may not be such an attractive proposition.
Does not imply hit by IR35
Since the person has been 'happily' (as far as his clients are concerned) working as sole-trader, it seems unlikely that he would be in an "employee-like" position as a "deemed employee" under IR35.
We don't have all the details, but if IR35 applies then a limited company may not be such an attractive proposition.
A packaged solution such as FO35 might be of interest ...
I disagree
It is not the accountant's job to decide whether or not a business should be incorporated - though he can make a recommendation one way or the other. But it is his job to arm his client with sufficient information - especially when asked - to enable the client to make an informed decision as to whether or not to proceed.
Any competent accountant would be expected to provide their client with that information, and to make recommendation in the appropriate circumstances. In failing to provide that information, as the OP suggests, I would say that the accountant has indeed been negligent in his duties here.
To say that the client asked for advice, but because the accountant did not provide any advice he cannot be accused of providing negligent advice, is IMO a rather curious analysis. As I see it, you don't have to provide advice to be guilty of negligence. Failing to provide the advice that any competent accountant would give is negligent.
There is a recent case on this type of scenario - not enough time to dig it up at the moment.
Even more curious analysis
As it is a feasible and acceptable option to be either a sole trader paying income tax or an incorporated entity paying corporation tax with various positives and negatives associated, and the client had not incorporated before trading commenced, how could not answering a posed question lead to a tort of negligence and compensation? If the client had asked for advice and received it and then acted on the advice and the advice was wrong and a loss was made over correct advice , then indeed negligence seems apparent. Dig up that case be interested to see if it really supported your view.
See above
how could not answering a posed question lead to a tort of negligence and compensation?
David W has explained how.
The point here is not about whether the accountant ought to have been proactive and offered unsolicited advice about incorporating. It is about the accountant's apparent lack of response to specific requests about the benefits etc of incorporating. Requests to which any competent professional accountant ought to have responded. It would be up to a judge, not any one of us on this forum, to decide - based on all known facts, whether failure to provide information and advice to a client when requested to do so was negligent behaviour when compared to that of a competent professional and, secondly, if it was negligent was there a consequent loss?
One defence of the accountant could be that his letter of engagement stipulated that he was offering a compliance-only service and that no advisory or planning was to be included. Even then, on request from the client for advice about incorporation he ought to have replied that such matters were outside the scope of the engagement, and that he should go elsewhere for such advice.
Goodwill, cash flow and a partner
Sounds like you've received a poor service.
Apart of the pure tax savings which can be achieved on profits/salary, were the tax savings associated with the creation of goodwill and the move from payments on account to payments in arrears discussed?
If you have a partner who doesn't work or is on a low income then a partnership could well have been the best solution early on.
Its very easy to use a broad brush approach draw a line in the sand and say all on one side should be incorporated, but its rarely that simple and most business owners have different objectives.
It is not straight forward ...
... you are comparing apples and pears as you can achieve a much lowr "taxable profit" with a sole trade than from a company with the same turnover. Also there are issues such as vehicles, you can often get much more effective tax relief on a vehicle through a sole trade, especially if business mileage is low.
That is before you look at the persobality of teh trader and whether they have the ability to comply with their statutory duties as a director. If limited liability is an issue an LLP may be better than a company.
All an accountant should do is give you the facts, he/she cannot make the decision for you. If you have asked questions and not received answers you should be looking for a new accountant.
Poor service, but . . .
I think you have received poor service. It MIGHT have been better for you to have incorporated the business earlier - but there are likely to be pros and cons.
Since you specifically asked for advice and did not get it then the accountant could have a legal liability to you for his failure to advise. (I certainly would NOT agree with a previous poster that an accountant who gives no advice cannot be negligent!)
But quantifying your loss and recovering it from the accountant (more realistically, from his insurers) may not be straightforward. One would have to consider carefully the responsibilities of the accountant at each stage, what he ought reasonably to have done and when, and the impact that would have had.
If you had incorporated and received a low salary plus dividends there would still have been some tax to pay (and some additional accountancy and other expenses).
Suing your former accountant will lead initially to additional expenses for you in terms of legal fees and accountancy fees (in quantifying the loss). If you win then those costs should ultimately be recoverable - but you cannot be certain of winning, and you can be certain of being out of pocket initially.
By all means go and see a solicitor to discuss this.
More precise
In this instance I feel no response was not a likely successful basis to start a tort of negligence, if as an advisor you had promised to advise on certain matters e.g changes in statute that could effect the client and the advice was not given there would be negligence.
Thanks, David
For the usual concise and clear advice. I think we are largely in agreement. I think that it would be difficult to make a case that the accountant was negligent simply because he failed to advise that the client should incorporate. As has been suggested, there may be plenty of good (including non-tax) reasons why he should not. But the failure to provide the advice and information that any competent account would - to allow a decision to be made - is certainly, IMO, bordering on negligence.
I guess the difficulty may be in proving that, had he been given the advice, the client would have in fact incorporated. It will all depend on the particular circumstances. If there were no material adverse consequences of incorporation (eg IR35) but significant tax savings to be had, I would suggest that it may be reasonable to conclude that most taxpayers in that position would choose the incorporation route. But then again 'material' and 'significant' are subjective.
As David says, a quick chat with a solicitor may be in order.
I think Shirley's IR35 point is very pertinent here.
You say you are a consultant with little expenses, and presumably that means you are the fee earner. I would need to be sure you were not caught here as PAYE would still apply to all the income, ot just your salary, in the incorporated scenario and you would be worse off. I would suggest going to an impartial expert on IR35 to check your status before you get to the PAYE year end and start to make declarations.
I would also say that my approach to a new business would usually be the sole trader to partnership to company
suspect it depends
whether you really asked the right question...quite clearly the answer given the limited info we have is that being limited would have been more tax efficient (albeit with the usual caveats re IR35, accountants fees etc).
As for the poor advice.....well when i was training incorporating a business was about a multitude of things covering all pros and cons...I always agree with David but on this point i can't, simply suggesting it is poor advice in the absence of anything other than a possible tax advantage is at best a 'guess'.
Poor . . .
...I always agree with David but on this point i can't, simply suggesting it is poor advice in the absence of anything other than a possible tax advantage is at best a 'guess'.
Actually, I said it was "poor service" - not poor advice. Had the accountant gone into detail with the client he might (quite sensibly) have ended up recommending that the client should NOT incorporate. My view is that it probably was negligent not to respond sensibly to the query. Whether any loss arose as a consequence is quite another question.
The fault
As for the poor advice.....well when i was training incorporating a business was about a multitude of things covering all pros and cons...I always agree with David but on this point i can't, simply suggesting it is poor advice in the absence of anything other than a possible tax advantage is at best a 'guess'.
The point is not about whether the accountant was at fault for not telling the client to incorporate (although the question title suggests that).
As I read it, the fault here is not in giving advice that is alleged to be poor, but the failure to give any advice at all. If the accountant had given his client the relevant advice (bread and butter stuff for most accountants) - tax savings, other pros and cons etc - would the client have incorporated? We cannot possibly know the answer to that question - though given that he subsequently did, we can hazard a guess that the answer would have been yes. And a judge might reach the conclusion that, having regard to all of the circumstances, on balance of probability the client would have incorporated and that therefore the failure to provide the client with sufficient information to allow him to reach that decision was negligent, compared to what any competent professional would have done.
But as David says the difficulty will be in quantifying any loss. What happens if the OP, having now incorporated (and successfully sued his accountant), finds himself subject to HMRC scrutiny and falling foul of IR35 (reversing any savings already 'made')? Will he then try and sue the accountant - again - for not telling him not to incorporate? It's all hypothetical, and I've reached the conclusion that it is rather pointless for any of us to try and guess the outcome here. It will depend on the full and precise facts - which are known only to the parties involved.
@Mojo - Did you pay for detailed advice?
If a client of mine questions incorporation, I will explain the basics (very basic) and give them some guides so they can go away and think about it.
If they want full tax comparisons calculated, and a long detailed meeting, then I would expect an additional fee, which would normally be deducted from our fees for incorporating the business, if they decide to go ahead.
I wouldn't give endless free advice on something outside of the original service agreement, and I wouldn't want to incorporate a client unless I was sure they understood the pitfalls, as well as the advantages.
Can the OP please state his IR35 position? Is some or all of his work:
(a) definitely outside IR35?
(b) perhaps falling within IR35?
(c) definitely falling within IR35?
IMHO that will be a key issue in this case. Remember, no quantifiable loss would mean no damages to claim, so surely the degree of "risk" of IR35 would need to be be factored in.
Why is it that the new accountant must always stir up his newly acquired clients by dissing the outgoing accountant? It's so girlie, and such rank discourtesy / disloyalty to one's professional collegues, not to mention the nauseaseness of such self-promoting chest-beating, must surely contribute to the public perception of us as a bunch of nitwits who can all too easily be played off against one another.
Why is it that the new accountant must always stir up his newly acquired clients by dissing the outgoing accountant? It's so girlie, and such rank discourtesy / disloyalty to one's professional collegues, not to mention the nauseaseness of such self-promoting chest-beating, must surely contribute to the public perception of us as a bunch of nitwits who can all too easily be played off against one another.
If a sole trader came to me, with taxable profits of £200k, and no risk of IR35 (or any other material adverse consequences of incorporating) and had been in a similar position for a number of years, I'd feel perfectly justified in asking him if his previous accountant had raised the question of incorporating. (There'd be no point in my wasting my time in going through it with him if he'd already discussed it and turned it down for whatever reason.) If he then told me, truthfully, that he'd asked his previous accountant on more than one occasion about incorporating and that his accountant had ignored all such questions and provided no advice on the matter, I'd feel equally justified in suggesting that he might want to consider a complaint.
Agreed, but . . . .
If a sole trader came to me, with taxable profits of £200k, and no risk of IR35 (or any other material adverse consequences of incorporating) and had been in a similar position for a number of years, I'd feel perfectly justified in asking him if his previous accountant had raised the question of incorporating.
This was a brand new fledgling business that took off rapidly. Even now it's only 6 months old. Many a time I've had a a new client with a new business idea who has no idea how it will fare or even their commitment to it. Some are even looking for a new PAYE job at the same time and see their 'new business' as a last resort. Under those circumstances I am not so quick to recommend incorporation.
They don't
Why is it that the new accountant must always stir up his newly acquired clients by dissing the outgoing accountant?
I don't think all accountants do diss the previous accountant. I know I don't.
I have learned (from experience) that one side of the story isn't always the full story.
Is "5" the Answer?
Thanks for all the feedback. Some additional information that may help
1) i wss employed and paying PAYE until July of the tax year.....
5) ...they suggested that if my sole tradership made a profit [during its first year], then in the following year there was scope to form a limited company and sell my personal intellectual property (from my sole tradership) into your limited company. This would give me a tax free payment from your limited company to you.
Isn't that the key item? ie the advice to trade from August to the following 5th April so as to establish a profit base for goodwill valuation.
However, no information was provided on the risks or about how a limited comoany may/may bot be advisable. Also, they incorporated my ltd company in February of the same tax year.
The first sentence shouldn't matter, as you don't appear to have suffered any financial loss from running a limited company.
Re the second sentence, do you mean they formed the company February of your first trading period (which was Aug to 5th Apr) or do you mean February of the following year?
Why is it that the new accountant must always stir up his newly acquired clients by dissing the outgoing accountant? It's so girlie, and such rank discourtesy / disloyalty to one's professional collegues, not to mention the nauseaseness of such self-promoting chest-beating, must surely contribute to the public perception of us as a bunch of nitwits who can all too easily be played off against one another.
Slightly off-topic, but why is dissing the outgoing accountant "girlie"? That behaviour is rude, unprofessional or discourtious. However, most of the females I know aren't any of these qualities, so I feel your use of the word "girlie" is actually quite offensive.
An Apology to Emily (and Most of her female associates)
Slightly off-topic, but why is dissing the outgoing accountant "girlie"? That behaviour is rude, unprofessional or discourtious. However, most of the females I know aren't any of these qualities, so I feel your use of the word "girlie" is actually quite offensive.
Sorry Emily, no offence intended. I just meant it's rather cissyish behavior when it eminates from a bloke. Bitchy, even.
You must forgive me. It's very easy for us old timers to inadvertently put our foot in it in when it comes to PC. In a Dragon's Den session Deborah Meaden, addressing a foodie entrepreneur, once announced that she herself does not cook:
Duncan Bannatyne: "What? You don't cook?"
Deborah Meaden (eyes rolling): "No Duncan, I don't cook"
Duncan Bannatyne (incredulously): "But you're a woman!"
Thank you I'msorryIhaven'taclue
You must forgive me. It's very easy for us old timers to inadvertently put our foot in it in when it comes to PC.
Thank you, your apology is appreciated.
Personally, I believe it is worth pointing out - if it makes one person think and consider what they say, then it is worth it.
Claims for negligence
If the OP (original poster) sued his former accountant for negligence then (eventually) a judge would have to decide what a reasonably competent accountant should have done in the former accountant's position, and when, and what loss (if any) the OP suffered as a result of that not being done.
Note the judge will not be trying to decide what best possible outcome might have occurred had a superstar accountant with power to see into the future been instructed! It's more like, "What would your normal accountant sensibly have done with the information and instructions he had?".
Then the judge needs to consider what loss the client suffered as a result of a below par performance. That includes taking a view as to what the client would have done had he received appropriate advice.
So it is by no means certain that, at the end of the process, the judge would be ordering a payment to the disappointed (former) client.
There Are Lots of Reasons Not to Incorporate
Mojo 1999 - if you search on this site for "Disadvantages of Incorporation" you will see that it is not a simple case of calculating a tax liability. Incorporation needs a lot of thought and discussion - it is not something an accountant should just advise as a matter of routine. In any event what your accountant does for you depends what has been agreed in the engagement letter.
My MO is thus ...
... the date the relationship starts is per the engagement letter, I advise my client going forward to the best of my ability.
The past is a different country, if my client feels from my advice he may have been badly advised that is up to him. Unless sepcifically asked my brief is not to review work of previous accountants, but to advise on the situation going forward.
As mentioned above at best it is girly to "diss" the outgoing accountant, at worst unprofessional. If asked my usual answer is "on the face of it that is not what I would have done, but I don't know the facts of the situation or the information they had so I can't really comment, if you want me to review their work that would involve a cost of (inset figure with lots of noughts)."
Yes David....sorry i realised that
on posting i hadn't used your wording. I do feel that we can all be a little to eager to join the ambulance chasing society and chase compensation (often when it is unwarranted). The accountant in question didn't give any advice....but then again we only have the clients word that he actually asked that specific question....was it in writing....was it in passing....can he prove he asked for the advice? (think this is really the starting point).
As for compensation, well I guess i feel pretty uncomfortable about a position where I can be sued because i didn't give advice on the most tax efficient 'products' (i will have to look at that scheme Jimmy Carr found oh so tax efficient - i am sure i haven't advised my clients about that....)
As pointed out
previously IR35 has a potentially major impact on any suggested structure. A question asked about trading thru a Ltd Co should be answered....but if not then to be honest I see that as your responsibility....if you didn't get an answer (presumably you asked because you were aware of some potential benefits) then you should have asked again or gone to another adviser.
Tax savings may not be as high as you think
Whilst it may be feasible to defer some higher rate tax by delaying taking dividends from the company, presumably if profits continue at the current rate you will have to pay substantial income tax sooner or later, even with the ltd company, unless you choose to leave profits in the company. The savings will largely therefore be national insurance, which might amount to only a few thousand, still worth having I know.
What Zara has said is exactly what I was thinking, it's not really that massive a deal (if higher levels of profits are going to continue for a while) apart from a few thousand of NI pa. At least the self employed money that was earnt is now his, and not tied up in the company.
what about VAT?
Difficult to comment on this without knowing the full story.
However, another area that needs to be considered is VAT.
I am thinking that the flat rate scheme would lead to VAT savings in your situation.
Did your accountant give you any advice on this?
Compliance costs & client abilities
Apart from issues like how "much tax might be saved" and "is it disadvantageous from a public information at Companies House" viewpoint there are the compliance issues to consider.
A Ltd Co has a lot more compliance issues.
Nowadays another phrase that should be used in substitution of "compliance issues" is "opportunities for HMRC and other Government Departments to impose penalties / fines".
Such opportunities are mutliplied with incorporation.
It is an fortunate fact that some business people lack the organisational skills to be capable of being compliant with all the extra issues that incorporation brings.
When I advise on the tax savings to be had from incorporation I mention the compliance issues and the fines/penalties to be sufferred if the client is incapable of supplying information on time to meet deadlines.
Another issue is that it "easy to be wise after the event". It is most certainly not the case that an adviser will have prior accurate knowledge of a current or future year's levels of profit. After the annual accounts have been drawn up then (and only then in most cases of small busineses) will an accurate cost/benefit appraisal of business entity tax options be possible.
An issue sometimes overlooked with start up businesses (ie. no accumulated reserves to draw from as dividends) is what label to attach to the directors' drawings - salary (lots of NIC/tax), dividends (illegal without profits / reserves) or loan drawings (with extra tax and tax compliance costs).
On the dividends front for a new company, yes it's possible to draw up interim accounts but would a client be willing to pay for this extra cost? Some clients seem to think that preparing VAT returns tells us what the profit is!
Isn't hindsight wonderful? Given the benefit of hindsight, it would appear that a limited company may have been better (assuming no IR35 which is still not answered by the OP).
Another question is whether the OP has taken the profit out - if he has, then he'd have been hammered for HR tax on the dividends/payroll so overall tax wouldn't have been much different.
If IR35 was likely to apply, then OP would have been worse off with a limited company rather than a sole trader due to the double national insurance.
Did OP tell the accountant from the outset that profits would be so high with such certainty? Personally, I'm always very sceptical about clients' profit forecasts because usually they are way too optimistic. If in fact losses occurred, then those losses as a s/t could have proved useful to get a tax refund from the PAYE tax. If profits are lower than planned, then the new client may have to draw out all profits as dividends, or if inadequate, take loans etc with their tax consequences!
I think it's far more normal practice to set out as a sole trader (if possible) and then incorporate once you know profits/drawings with certainty to avoid the costs/hassle of dealing with a company and also for the potential benefits of goodwill transfer and also to keep options open in case of losses. From the OP, it seems that incorporation occurred within six months of starting, which I don't think is a particularly long period. OK, circumstances may show that incorporation should have happened earlier, but I'd question what concrete information did the accountant know, and when did he know it.
Incorporating your business
Dear Mojo
first of all, allow me to congratulate you on the success of your business to date!
Clearly, judging by the number of responses, you have raised a point which is of interest to a lot of people.
Could I just ask you how much you were paying the accountant who you feel may have let you down?
Was it
(a) between £100 - £500 per annum
(b) between £501 - £1,000 per annum
(c) between £1,001 - £1,500 per annum or
(d) more than £1,500 per annum?
well i guess i would agree that there were grounds to sue if you had instructed the agent to incorporate your business but you didn't....you asked what the issues were. And lets be clear there is more to a company than just a potential tax saving....compliance costs are more....more filing penalties flying around to name but a few.
So i guess given all the discussions (although you seemed to indicate it was a one way conversation originally with you just asking??!?!) did you at any point say, right lets incorporate the business?
I am not sure you would get anywhere with legal action
I think the guy could have advised you better if what you say is the full picture and I on the information provided would of set you up as a company from the day 1. If you had specifically wanted to set up a Limited company and he advised not to or actively discouraged this than maybe you have grounds to take action against him. If he has set you up as a sole trader but registered you with all authorities etc it is not necessarily bad advice, it's just not good advice. Other things to bare in mind are how much money you require to Draw from the company as if your earnings are in excess of £100,000 large amounts of tax are a bi product of your success and are unavoidable. Limited companies are not a 1 size fits all solution as it depends on a lot of things even down to simple things like owning a car, so there a lot a factors to consider before you really start to trade. So whilst I think the advice you received maybe not be classed as cutting edge I don't know if you could prove that it was specifically bad in a court of law. Remember he will have PI insurance which will defend him in any legal action, you would have to fund your legal costs yourself, and could you therefore afford to lose. I would put this down as a costly first lesson in business and move on, and get things right with your current advisor. The Internet is a fantastic resource of information, and with hindsight maybe some research prior to starting to trade would of at least given you a basic knowledge of your options, to prepare you for your initial meeting. Also most accountants would give a free first meeting so meet with 2 or 3 before making your mind up. They are advising on same subject so should give similar responses but many don't. If your in North East I would happily take you on.
Bottom line is ...
... is you had asked him for opinion/information and you had not got it you should have changed accountants at that point. That is down to you, IMVHO.
Failing to respond to your requests may be a disciplinary matter with his body but not a strong case for a legal claim against him.
If you made a decision based on his advice/opinion which later turned out to be flawed then that is a different matter.
I think there is another bottom line
We are trying to work out may ahve been said, or not, and advise accordingly. The bottom line is that only a competent legal adviser, armed with all of the underlying facts, is in a position to advise on whether there is a case to be made.
Sounds like a case to me...
Taking the OP at face value, the new accountant has said that you would have been better off being incorporated. You seem to have asked specific help from the previous accountant who did not provide it. You have to prove he had a duty of care - legal question but I would have thought so - and you have to show a loss arose from his failings. Sounds like you can show a loss so matter of working out how much with all the above comments to be considered (IR35 etc). Presume your new accountant can help you with that. Good luck!
How is the OP so sure he isn't caught by IR35?
my 2 p worth
Did you ask him in writing. did he reply with a calculation showing the differences. Did he then charge you a fee. Was the calculation wrong? If so thats negligence that can be proved..or
Have you got contempareneous notes of the neetings have you got written down what he said.and the financial differences. Did he charge you for the meetings. Then you have a stronger case...
I have seen this over 100 times from the it ought to be better to be a company side. I have had clients crying in the office when I tell them the difference...
I have yet to see them sue the old accountant, because of the above.
And at any point did you say incorporate my
business....nope...seems not. The last time i got ignored at a shop i walked out and purchased the item from another shop.
Originally i got the impression you didn't know what advice you required...but it seems you were quite competent (indeed you understood the potential benefits)....it seems you didn't really need the advice...which i suspect undermines your case.
Perhaps before suing you should consider what you believe is 'fair game' for compensation in claims against you and which, even with a poor service provided you would consider the loss of the client the cost.....I suggest in future when you ask for advice and don't get it you move to an adviser who will give it....it ain't rocket science....its just common sense....
The question has been asked several times, as a consultant you are exactly what the settlement legislation is aimed at, on what basis is IR35 not applicable?
I'm an accountant ...
... not a lawyer - life's too short!


text:
Join us for the latest EA UPDATE featuring news about a rogue military corporation trying to bring the world to its knees in Fuse, take a closer look at the EA SPORTS Madden NFL 25 Run Free Official First Look Gameplay trailer and learn what it feels like to be hit like never before with NHL 14 Collision Physics, the latest gameplay innovation from the EA SPORTS NHL team.
Can the Overstrike 9 agents stop Raven before the world is brought to its knees?
Learn about the bigger, more thrilling hits and truer-to-life collisions in NHL 14.
See what it means to Run Free in this Madden NFL 25 Run Official First Look Gameplay trailer!
Build a bargain FUT squad that will dominate in the air, and use it to score loads of goals.


text:
What a beautiful shot! In this touching first photo of Katherine Heigl and Josh Kelley's almost 10-month-old baby girl Naleigh, their newly adopted daughter from Korea looks like she's found her home!
The statement on Katherine's animal-rescue foundation reads,
Katherine and Josh have named their daughter Nancy Leigh and she will go by the nickname Naleigh. She is named after Katherine's mother Nancy and Katherine's sister Margaret Leigh. Katherine, Josh and Naleigh are together and doing well."
Congratulations to the Heigl-Kelley family!View Slideshow »»


text:
Ghost Release Date & Preview
Director Puja Jatinder Bedi and producer Bharat Shah are presenting horror movie named 'Ghost' in 2012. The movie will be released on 13 January 2012 all over India. Shiney Ahuja and Sayali Bhagat are playing leading role in this movie. For both superstars this film is of paramount importance because both are struggling with their career and success of this movie can help them to boost their status in Bollywood.
Ghost Star Cast
Shiney Ahuja is playing leading role of Vijay Singh along with Sayali Bhagat who is playing role of Dr. Suhani. Other stars include Tej Sapru, Deepraj Rana, Julia Bliss, Gulshan Rana, Sandip Soparrkar, Tabrez Khan and Bijayata Pardha. Puja Jatinder Bedi is not only the director but also the story writer of this movie.
Ghost Plot & Story
Story of this movie revolves around City Hospital where someone is brutally killing people. Dr. Suhani is young recruit of hospital who finds that an evil force is behind these gruesome murders. Officer Vijay Singh is given task to investigate and solve these cases who find himself in deep trouble in the hospital. What follows is nerve wrecking path of love, intrigue, passion, deceit and revenge.
Most fascinating thing about this horror movie is the direction of scenes which will witness the most brutal butchering and it will be unique experience for audience.
Ghost Summary & Synopsis
- Release Date: 13 January 2012
- Star Cast: Shiny Ahuja, Sayali Bhagat
- Director: Puja Jatinder Bedi
Ghost Wallpapers & Pictures
Ghost Trailer


text:
Sapphire Radeon HD 5750 Vapor-X Video Card
This video card, based on AMD's Juniper GPU, features Sapphire's Vapor-X cooler, a core clock of 700MHz and 1GB of graphics memory at 1150MHz. The idle power consumption is 16W. The Radeon HD 5750 supports Direct3D 11, OpenGL 3.1 (and very soon 3.2) and OpenCL 1.0.


text:
Quoted from paulc
bro check in after report section.all the review is in top now.just some guidelines how i ended up with the list1. well written, brief and all info included.2. a combination of senior and new members reviews3. tried to include all popular shops4. based on review not on girls popularity5. some good review i cant include because of complexity such as splash series of review.i am pretty sure there is a lot of good reviews which i couldn't include because there is only 10 spotthanx
Quoted from harmsup_jai
Would be good if you had links to these reviews.
Quoted from AHLUNGOR
Hi Ham Sup Jai Dai Low,They are all on the front page of After Reports!!Cheers
Quoted from wilisno
Diu !!! Not you Rattie, women only !


text:
MEXICO CROSSINGS THROUGH NOGALES, ARIZ. — Crossings (soft squash 91-96-72) — Movement expected to decrease seasonally. Supplies insufficient and in too few hands to establish a market. Quality and condition variable. Light and sporadic crossings expected to continue through the week of June 4. LAST REPORT.
MEXICO CROSSINGS THROUGH NOGALES, ARIZ. — Crossings (hard squash 8-12-16) — Movement expected about the same. Trading slow. Prices lower. 1 1/9-bushel cartons acorn medium mostly $4-4.95, large mostly $4.95-6; butternut medium mostly $12-14, large $14-15; kabocha medium and large mostly $9.95-10.95. Quality and condition variable.
SOUTH GEORGIA — Shipments (51-41-42) — Movement expected to remain about the same. Trading moderate. Prices yellow crookneck small lower, others unchanged. Half- and 5/9-bushel cartons zucchini small $10.35-12.85, medium $8.35-10.85; yellow straightneck small $10.35-12.85, medium $8.35-10.85; ¾-bushel cartons yellow crookneck small mostly $10.35-10.85, medium (too few sales to establish market).
LEXINGTON DISTRICT, S.C. — Shipments (1-1-2) — Movement expected to increase. Trading moderate. Prices May 29, compared to May 22, yellow crookneck medium unchanged; others higher. Half-bushel carton zucchini small $13-14, medium $11-12. ¾-bushel cartons yellow crookneck small $10-12, medium $8-9. Quality good.
EASTERN NORTH CAROLINA — Shipments (0-0-2) — Movement expected to increase slightly. Trading moderate. Prices half- and 5/9-bushel cartons zucchini small $10, medium $8; yellow straightneck small $10-11, medium $8-9.
COACHELLA VALLEY, CALIF. — Shipments (1-1-1) — Movement expected about the same. Trading fairly active. Prices yellow straightneck higher, zucchini generally unchanged. Unofficial prices 4/7-bushel cartons zucchini small and small-medium $12.95-14.95, medium $10.95-12.95; yellow straightneck small $10.95-12.95, small-medium $10.95, medium $8.95. Quality variable. Prices from trade sources. No f.o.b. report issued as of May 29 because of supplies in very few hands.


text:
By H.G. Watson, Associate Editor
On Jan. 13, Nova Scotians found themselves staring at a paper without bylines for the second day in a row.
On Jan. 12, members of the Halifax Typographical Union removed their bylines from The Chronicle Herald in protest of a management's decision to file a notice that would give them the option to lock out staff with two days' notice. Frank Campbell, the paper's Truro bureau chief and vice-president of the HTU, told J-Source staffers have the right to remove their bylines as per their contract.
Hi @Tim_Bousquet, Yes, our executive yesterday called for a 1-day byline strike #canlab https://t.co/TQwB0KaTe0
— HTU (@HTU_official) January 12, 2016
The two parties have been locked in a labour dispute over a new contract the union says would cut a third of newsroom positions, decrease wages and increase the number of hours staff work.
In response, the paper's management removed all of the names of the reporters and photographers from the paper on Jan. 13. Campbell said they found out the night before from one of their managers. The union's understanding is that bylines will be withdrawn indefinitely.
"We've done it on occasion as a protest of some sort, but haven't seen it from the company before," said Campbell. "From my recollection at least."
When journalists put their bylines on their work, it means something. Today, the CH took our names away #canlab pic.twitter.com/wiMcfAtQaa
— HTU (@HTU_official) January 12, 2016
Mark Lever, president and CEO of The Halifax Herald Ltd., and Nancy Cook, vice-president of administration, did not return J-Source's calls and email request for comment.
CBC News reportedly obtained an email from Brian Ward, vice-president of news, offering four-month contracts for freelancers to work during a potential lock-out. Their work would be published "without bylines," according to the email.
Publishing stories without bylines didn't stop staff from identifying their own work on Twitter. Using the hashtag #iwrotethis, many of the reporters named themselves as a counter-protest.
Here's front page, with names of journos @chronicleherald doesn't want you to know #ishotthis #iwrotethis #canlab pic.twitter.com/0WS1oglzSa
— HTU (@HTU_official) January 13, 2016
Always nice to see my photo on the front page #LocalNews #IShotThis #23 pic.twitter.com/7LPnO9Cs7v
— tim krochak (@real_timbophoto) January 13, 2016
Missing N.S. woman, 25, last seen Monday night in Millbrook https://t.co/gSBHpskbZu #iwrotethis
— Erin Pottie (@cbnewsreporter) January 13, 2016
Bathurst Titan topple Halifax Mooseheads 7-3 #Iwrotethis https://t.co/5vLCH9Tiq5 via @chronicleherald
— Willy Palov (@WillyPalov) January 13, 2016
Roman sword or hoax? Fighting over history off Nova Scotia's Coast. #iwrotethis https://t.co/nCheM7o96q
— CH_Aaron Beswick (@CH_ABeswick) January 13, 2016
Bay Ferries adds more crossings on Digby-Saint John route https://t.co/YhsP1dKtis #Iwrotethis
— Ian Fairclough (@CH_iFairclough) January 13, 2016
.#Liverpool may snag ship work worth $39m #ns #iwrotethis https://t.co/0XgMHgyATK via @chronicleherald
— JoAnn Alberstat (@JAlberstat) January 13, 2016
#iwrotethis https://t.co/yVBO5vnpmV
— Tom Ayers (@tomayers2262) January 13, 2016
No quick fix for closed Pictou County mental health unit. #nspoli #iwrotethis https://t.co/6AnqQ8C1Em
— michael gorman (@MichaelTGorman) January 13, 2016
"I think it's effective, getting their names out there," said Campbell.


text:
How would you complete that sentence?
If just contemplating that causes the hair on the back of your neck to stand up on end, then maybe it's time to explore the wallet a little more deeply.
Being ethical and authentic with money
Somehow, I seemed to inherit a wariness of money. Yes, I know it's the ' love of money that's the root of all evil,' not money itself, but the wariness still lurks. I worked on it of course and have found a place of tolerant cohabitation with cash and the apparently more abundant, and infinitely more puzzling, virtual version.
I find it enormously helpful to think of money as a flow of energy. This approach seems to reduce my stress around managing money as well as reminding me how best to use it. Money as energy flows into and out of our lives. It can be used to do work, it can be stored and it can be spent. We can draw it into our lives by doing work of some kind, or by exchanging other forms of energy for it e.g. selling something we own or offering a service to others.
For me, finding meaning in all of these activities and deriving some joy, rather than stress, from it all is the key to managing money ethically, authentically and sustainably. We can find meaning by behaving in a way with money that is true to our values and how we perceive ourselves – who we believe we are. This assumes we're happy with who we believe we are and we might not be, of course. But then maybe that's one of the purposes of money – to highlight this for us. For example, stealing someone else's money might be in alignment with my self-identity as a thief, but I might not like that image I have of myself. Similarly, I might think of myself as being miserly and not be happy with my lack of generosity with money and the fact that it has an adverse effect on my relationships with others. So, the first things to tackle are these beliefs. Who am I with money? How does my behaviour reflect that?
Knowing where we are
What I've observed is that many of my clients have some money concerns when they start working with me. Not that they necessarily think that they don't have enough, but what I've noticed is that most don't actually know in detail how much money they have or how it's spent and that this is what causes the concern – fear of the unknown. I was in a similar situation in the days before I downshifted. I would claim that I simply didn't have the time or energy to know in detail where I stood financially and that this wasn't a problem. If I'd been very honest with myself, though, I would've told you that actually I was afraid to know in case how I was behaving with money wasn't sustainable or sensible.
What are the benefits of keeping abreast of our financial situation?:
- We face the fear of not knowing and usually the fear then dissipates.
- We gain the information we need to make financial decisions e.g. In what ways can I cut my costs? How much debt do I have and what can I afford to pay off? Where do I feel out of my depth and what do I need professional help with?
- We can plan for the future, whether that involves, upshifting (increasing our earnings or working more), sideshifting (deriving an income in a different or additional way) or downshifting (working less or decreasing our earnings.)
It seems to help, also, to be able to distinguish between the assets in our lives (those things, material or less tangible that hold their value) and the liabilities (those that don't or feel like a burden).
For someone living a sustainable lifestyle, an asset might be:
- Property, sustainable transport e.g. a bike, good quality walking shoes or a small low energy car, ethical investments.
- Self improvement, personal or spiritual development, training.
- Skills that support self sufficiency e.g. food growing, handicrafts.
- Skills that improve our ability to serve, to be employed, to contribute meaningfully to our community.
- Measures that support wellbeing e.g. access and knowledge on wholesome food, natural remedies, fitness regimes.
A liability, on the other hand, may well support an important function in our lives, for example, taking out a loan to buy a car to get to work, but it doesn't hold its value or support our long term sustainability or wellbeing. The loan is a liability and so is the car in the sense that it loses its value and requires continual input in order to keep running. Luxurious holidays might be another example of a liability in that they can drain our personal and global resources in a way that is out of proportion to the long term benefits received. Buying clothing for reasons of fashion or keeping up with the Joneses would be other examples. These might not be regarded as liabilities in strict financial accounting terms. However, from a sustainable living perspective, these kinds of acquisitions support our ego identities, rather than our wellbeing, our forever discontented 'internal consumer' rather than our joyful 'resilient inner champion.'
When I consider money as energy, the compass of authenticity points to:
– my intentions when giving and receiving and
– my awareness of my current situation and behaviour around money.
What is my financial situation?
How do I feel about that?
What do I plan to do about it?
What are acceptable ways of earning money for me?
What are acceptable ways of spending it?
By distinguishing between the 'assets and liabilities' in our lives in this way and coming clean about our intentions with it, I believe we can find a more rewarding and meaningful relationship with money.
So, money is…?
Suggested further Reading:
Slow Money Principles:


text:
A magazine grip extension replaces the magazine base plate increasing the total length of the magazine. Increasing the total length of the magazine provides for extra grip length which in turn stimulates superior control and comfort. These units replace the magazine floor plate and internal floor plate on the 9mm (13 round only), 40 S&W, 375 SIG and the 45 GAP. These units will add approximately 1 inch in length and additional capacity.
NOTE: These extensions will not work with the 10-round 9mm magazines nor the XDM frame.
Technical Information:
- Adds 2 rounds to the XD 45
- Capacity will not be increased on magazines with a capacity restriction feature


text:
Twitter: 17M-Plus Tweets Sent About The Debate, Most EverAccording to Twitter, Sunday's presidential debate was the most tweeted ever, with more than 17 million tweets related to the forum sent.
Coming Soon To Twitter: More Room To TweetTwitter is giving users more room to express themselves. In coming months, photos, videos and other media won't count against what is now a 140-cha
McKinney Native Johnny Quinn Of USA Bobsled Team Busts Through Sochi Hotel DoorPutting his bobsled pushing skills to work!
Eatery Promises D Howard Free Chicken Fingers For LifeWhat's millions of dollars compared to the promise of free chicken fingers -- for life? NBA superstar Dwight Howard may have the answer.
Local Religious Leaders Gain Followers Using Social MediaFor years, religious leaders have been trying to figure out how to bring younger generations back to their congregations. Now in the age of hashtags, fan pages, and flash mobs, some North Texas clergymen are turning to new technology to gain more followers.
Holiday Travel, The TSA & TwitterDo you use Twitter? Are you planning to fly this holiday weekend? If you answered 'yes' to both of those questions, would you like to help out CBSDFW with a social networking experiment?


text:
50 Cent – "Put Your Hands Up"
50 Cent promised a visual for every record on his Big 10 Mixtape. Here's the official video for "Put Your Hands Up." 50 definitely doesn't sell us short on the eye candy and also gives us a sample of his comedic ability.
The Big 10 is available now.


text:
We ship to over 100 countries, including:
Please select the language that you would like to browse the site in.
Please select the currency you would like to shop in. Your order will be transacted in USD.
Size: Select a Size
Oops! We encountered an issue trying to perform this action. Please try again.
Thanks! We've received your email address and will send you a note when this item is back in stock.
Please login or create account before adding to wishlist
Style: 92A0036 Color Code:
Printed Italian matte jersey dress with beaded straps. By Tigerlily.
91% Polyamide 9% Elastane Hand Wash * Imported
Leila Feather Cover Up styled by the FP Me community
Hey you!
Be the first to write a review.


text:
Licensed as a realtor since 1987, Cynthia Cortes represents clients in Pennsylvania and New Jersey, is a member of the Institute for Luxury Home Marketing and is an accredited buyer representative. Cortes also is an accredited professional home stager, providing valuable advice to clients as they prepare their homes for the market. Contact her for examples of the advice she has given clients and the results she has achieved through her staging recommendations.
"Joining Kurfiss has given me access to a very broad marketing platform that is focused on reaching a quality audience. I have a diverse array of clients, and I feel confident that this platform will help me serve them better," said Cortes.
Cortes believes in constantly expanding her knowledge through continuing education. "Excellence Always Sells" is her motto, and she enjoys working closely with clients to provide them with exceptional customer service during the buying and selling process.
She is also a member of the New Hope Historical Society and Friends of the Delaware Canal.


text:
Student Life
Activities and Clubs
Student organizations offer Foresters fun, personal, and professional opportunities outside of the classroom that build life skills. To find activities and clubs of interest to you, visit our student life hub, my.involvement.
Check out all of our student organizations at the involvement fair at the beginning of every semester. Cultural clubs, Greek organizations, athletic programs and just about everyone else lines up so new students can see the variety of activities they can choose to be a part of. There's something for everyone!


text:
La Compania ★★★
Melbourne Recital Centre, August 23
Reviewed by Martin Duffy
Continuing their year-long season, early music specialists La Compania were joined by mezzo-soprano Lotte Betts-Dean for a program devoted to the music of the late Italian Renaissance. Featuring the work of Claudio Monteverdi, Cristofano Malvezzi and their contemporaries, much of the hour was devoted to instrumental sinfonia and dance movements that interspersed the vocal offerings. At times the repeating ornamentation had a sameness to it, with daring harmonic choices providing welcome interest.
Whilst the enthusiasm for this repertoire from director Danny Lucin and his band was evident, the level of polish normally associated with this ensemble was occasionally absent.
The centrepiece of the program was Monteverdi's solo madrigal Si dolce e'l tormento. Over delicate theorbo and viola da gamba accompaniment Betts-Dean delivered a heartfelt lamentation infusing its simple strophic form with much emotion.
Or che le due grand'alma and E noi con questa bella diva, two vocal excerpts from Malvezzi's Intermidi, demonstrated Betts-Dean's security of pitch and lovely pure, clear tone. An imagined conversation in Orazio Vecchi's Fa una canzone had her diving between upper and lower registers with admirable ease. In the intimate surrounds of the salon, her efforts at engaging the close-seated audience in her delivery were successful.
Rosemary Hodgson's solo improvisation on the theorbo of a stem by Giovanni Girolamo Kapsberger demonstrated her skills at invention as well the expressive possibilities of the instrument. The well-judged percussion of Christine Baker consistently provided the right amount of lively and insistent lift without overwhelming the ensemble.


text:
Ask an Eye Doctor and Get an Answer ASAP
I am available!
Yes. I am seeing some redness in her eye area, but I think that might be from all the fussing. Do you have any tricks you can share for removal of an object?
She will be relieved to hear that. I will stop poking her eyeball. Thank you for your prompt response.
Have a good night.


text:
The Role of BRI in the Indonesian Cash Waqf House's System
This paper tries to offer a design of the most suitable role of BRI in the system of the Indonesian Cash Waqf House, which will be established as soon as the supporting, proposed National Act is approved by the House of Representatives3. The idea is developed from some of our previous research in cash waqf certification model and microfinance for coastal community. Poverty alleviation program in Indonesia requires huge amount of fund that cannot be provided thoroughly by the government. Therefore, initiation of new sources of fund for such a program is inevitable. In the Islamic sosio-economic concept, there is a source of social fund that is economically and politically free of charge, namely cash waqf (wakaf tunai). In this concept, Nadzir (cash waqf fund manager) collects the fund from Waqif (cash waqf payer) and invest the money in the real sector (mainly Small & Medium-sized Ventures) and in any syariah-based investment opportunities. Nadzir will then allocate all profits and returns gained from the investments to any poverty alleviation programs to enhance the quality of poor people's life, such as free education and health service, cheap basic food, etc. Nadzir is obliged to maintain the amount of fund in such a way that it does not go below the initial amount. Therefore, Nadzir not only should be highly capable, but also needs a financial institution, which has been proven to be experienced, highly capable and effective in helping SMEs development efforts, since such a microcredit program is considered as the most vital portfolio in the poverty alleviation program. BRI has shown an excellent track record in conducting microbanking and strong commitment to SMEs development, as well as to poverty alleviation program. Therefore, BRI is the most valuable choice and is expected to play main role in assisting Nadzir to manage the collected cash waqf fund and to distribute the returns to enhance the Poor's welfare in Indonesia.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
|19 pages
|Date of creation:
|Jan 2004
|Date of revision:
|Jan 2004
|Contact details of provider:
| Postal: (62)(22) 2503271 ext. 146
Phone: (62)(22) 2503271 ext. 146
Fax: (62)(22) 2501977
Web page: http://lm.fe.unpad.ac.id
More information through EDIRC
No references listed on IDEAS
You can help add them by filling out this form.
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.
When requesting a correction, please mention this item's handle: RePEc:unp:wpaman:200402. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Aldrin Herwany)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.


text:
Thirty Nabila Obeid look-alikes
Thirty young Egyptian girls have applied for the role of Egyptian actress Nabila Obeid in her younger years in the new television drama series "Asabi' Bila Yad" (Fingers without a hand), written by Ihsan Abdul Kadous.
Only five applicants were selected for a final screening to determine whose voice and looks are closest to that of Nablia. The young actor will play the role of Nabila in her early teens, between 15-18 years.
According to the Qatar daily, Al Raya, Nabila had posted advertisements for the part, eliciting the large response.
Nabila has suddenly pulled out of the joint Egyptian-Kuwaiti drama, "Lilbai' lidawa'e El Safar" (For Sale Due to Travel). The drama, which was scheduled to be aired during the month of Ramadan, is written by Mohammad Yousef and directed by Khaled Al Mufaidi.
Nabila withdrew once she realized that the drama would not be ready in time to be screened during Ramadan, since all films to be shown during the holy month must be submitted by the end of August.


text:
The 2013 Battle for The Big O Results Revealed [Video]
The 2013 Battle for The Big O is in the books and Saturday night's finale featured twelve incredibly talented acts battling for $1,000 and the right to open the 2013 Bath Fitter Big O Music Festival. Watch as we reveal our 3rd place winners, our runners-up and the grand champion. This is exciting!!


text:
"He's a strong guy, feared in UFC. Dan Henderson refused to fight him, everybody declined it. He's a guy who's hard to match-up in this division, but I accepted it at a glance. I have never feared any man… I thought it was good challenge and I said yes. I showed how I value the fans and the UFC. I fought a guy weighing like 220lbs. I dominated him on the ground, I showed my Jiu-Jitsu, I showed my striking. When I win quickly, people complain it was too quick. When it takes a while longer people also complain… It's hard to please people, but I had it in my hands. I did what was needed to be done".
In a recent interview with Brazilian media outlet, Tatame.com, Vitor "The Phenom" Belfort discussed his most recent victory over Anthony Johnson.
Originally scheduled for a fight at 185 pounds, Johnson officially weighed in at 197 pounds on the day before the fight. A required fight day weigh-in pegged him at 204 pounds; however Johnson, who failed to make weight for the third time in his UFC career usually, walks around at 220 pounds.
For failing to make the weight and capitalize on his weight advantage in the bout, Johnson was released from the promotion following the loss.
Click here for the latest UFC coverage provided by BJPENN.COM


text:
ANGRY residents say they will not let 106 houses be built on a field in Astley Cross without a fight.
Bovis Homes has submitted a planning application to build homes on green fields between Pearl Lane, Areley Common and Malvern Edge Court.
The proposals have been strongly opposed by residents and councillors who say there is no need for the houses.
The site, however, is just past the Wyre Forest/Malvern Hills boundary line, meaning the application has been sent to Malvern Hills District Council.
Labour Wyre Forest district councillor Jamie Shaw said he had advised residents of "the 200 homes most affected" – who all live on the Wyre Forest side of the border – to write a letter of objection to Malvern Hills planners.
Malvern Edge Court resident, Alan Smith, whose house is in Wyre Forest but part of his garden in Malvern Hills, has set up a "growing" mailing list of people opposing the plans.
He said: "There is a lot of opposition. It goes against all planning provision because the land is not allocated for residential development in either district's development plans."
Mr Smith said the field frequently flooded and a proposed pond "would not" solve the problem.
"We are working hard to stop this and will not let it happen without a fight," he added.
Mr Shaw said Wyre Forest had already planned for all the homes it needed until 2026 and the South Worcestershire Development Plan had already allocated housing needed for Malvern Hills.
"There is no planning case for these proposed developments," added Mr Shaw. "This objection is not just nimbyism – it is on very good planning grounds."
A 13-week period to explore the application which was submitted earlier this month is under way.
It is expected Wyre Forest District Council and Stourport Town Council will be consulted on the application in April and it could be put before Malvern Hills' planning committee for a final decision in May.


text:
Aborigines are the Australian version of Native Americans. They are generally treated like kangaroos and are mostly actually white, but hiding it. They are affectionately known by white Aussies as "boongs" and "abos".
The name "boong" derives from the pleasant ringing sound they make when they bounce off the hood of a vehicle.


text:
It's Time To Cry: San Francisco Will Transform Into Gotham City For A Day To Make A 5-Year-Old's Wish Come True
Miles, a 5-year-old boy fighting leukemia, is going to get the surprise of a lifetime on November 15th. The Make-A-Wish Foundation and the city of San Francisco are teaming up to transform the Bay Area into Gotham City. But wait — it gets more touching. Guess who's going to be the superhero of the day? That's right. Miles will play Batman. His day will begin with a cruise in THE Batmobile. Then, off to perform feats of derring-do! Miles will capture a robber, rescue a damsel in distress and receive his accolades from the entire town.
OK, I'm tearing just imagining this. After the jump, a full description of Miles' dream come true.
"The day starts with a breaking news story," reads the Make-A-Wish Foundation's description of the plan. "Gotham City's Police Chief asks if anyone knows the whereabouts of Batman because he needs his help solving crime and bringing the bad guys to justice. Our little Batman, Miles, in training with adult Batman, is ready to answer the call! Of course Batman will be riding in the "real" batmobile around the City, saving the day and performing feats of derring-do!"
After rescuing a damsel in distress from the cable car tracks in Nob Hill, and capturing the Riddler in the act of robbing a downtown vault, Batman will eat his lunch at the Burger Bar in San Francisco – directly above Union Square. While at Burger Bar, he will get a call on his batphone to go to the window – where he will look down and see a huge group of volunteers jumping up and down asking for Batman's help. Why?
"Because the Penguin will be kidnapping a famous Gotham City mascot! The getaway car will be visible on Union Square (a convertible so that everyone can see what is happening), and the chase will be on!
After catching the Penguin, Batman will make his final stop at City Hall, where the Mayor and the Police Chief of Gotham City will thank him and give him the key to the city. We plan on having hundreds of volunteers and donors collected to cheer and thank our Batman! This is a great opportunity to see the magic of a wish in action – and a perfect outing for kids, grandkids and Bat-fans everywhere!"


text:
CoverGirl Outlast Smoothwear Lipliner Reviews
Too DarkStarting off with the positives: sophisticated packaging, good price. However, that's where they end. The actual color of the lipliner is much darker than swatched on the package. This lipliner makes my lips look very unnatural! — 8 years, 4 months agochanceuxlilas | 326 reviews
Goes on smooth with easeI love this lipliner . . I does not dry out your lips. Stays put and the colors are wonderful. I love the browns — 9 years, 2 months agoGlowGirl | 108 reviews
Absolute 10!No matter what other lip liner I try this one is my favorite. I wear it everyday. I can not seem to find a color that suits me as best as this one does. This color does stay on well, sometimes it does feather a little though. Overall though I love the color spice, and I buy 10 pencils at a time. A 10 in my book! — 9 years, 10 months agoalissa929 | 219 reviews
This review is: Helpful | Not helpful | Inappropriate | 1 of 1 people said helpful
nice for the priceI like the smooth application and definitely like the automatic sharpening. — 7 years, 9 months agorallsl | 5 reviews
- Page:
- 1
to top
My Reasons for Reporting This


text:
Twilight Author Stephenie Meyer's Other Book The Host Coming to the Big Screen [VIDEO]
For all of our Twilight fans out there, Author Stephenie Meyer has another book called 'The Host' – Kat read it – and it's coming to theaters March 29th!
I was a little late getting onto the Twilight series train, and shortly after I finished the last book, I had a friend suggest that I read 'The Host' – also by Stephenie Meyer. I was skeptical about another Stephenie Meyer book that wasn't about Vampires. I've always loved books about Vampires, so I wasn't sure how much I would like another book from Meyer that wasn't based on my supernatural obsession.
Not only did 'The Host' have one strike against it for me because it wasn't about Vampires but strike two came in the way of subject matter – it's about aliens! But I thought I'd give it a shot… And I have to tell you that I loved it! There is just the right amount of romance. I won't lie; I cried while reading the darn thing – a few times! If you haven't read it yet, I highly recommend it! I will definitely be watching out for the movie release on March 29th! Check out the official trailer now.
The Host (Movie) – Official Facebook Page
Subscribe to WDKS-FM on


text:
As the best soccer players in the world continue to slug it out in this year's World Cup in front of billions of viewers, local soccer players are not happy just to sit and watch the action on television.
Every Tuesday at 6 p.m., even in sweltering heat, these diehard current and former area soccer players gather at Triway High School attempting to mimic the play of Rivaldo, Beckham, Donovan and Bergkamp with their own version of the beautiful game.
"We've been playing bucketball here for years," said Travis Beeson, a former Daily Record Player of the Year. "It's what we do during summertime."
"Bucketball" is a version of soccer using anything from flipped-over trash cans to a pair of socks as a goal, and is played in a style similar to hockey or basketball that many players find more attractive of a game than actual soccer.
"Bucketball is so great because it can be played anywhere with anything," said Adam Parris, a recent graduate of Miami University. "We've used old shoes as goals before."
Parris went on to explain the unifying qualities that the game brings.
"We were in London a few years ago playing in the streets with some guys who didn't speak any English. I think we used T-shirts or something as goals. It was fun. It brings people together regardless of what language you speak."
While this version of soccer may be new to the area, it has been played in the streets of poor, third world countries for years.
"You don't need a lot of money to play this game," said Parris. "All you need is a ball of some kind and a small space to play."
And space is something we have an abundance of in Wayne and Holmes Counties.
"Our facilities here at Triway have gotten a lot better over the years," said Nic Fioritto, a former Triway and Muskingum College soccer player. "We don't have the bumps and divots that used to cover this field. We've played in Wooster at the Kinney Fields and at The College of Wooster practice fields, too."
And though the game has caught on with a few locals, Parris hopes to see it capture the fancy of more and more people.
"We've only got six guys out here tonight. It makes it kind of hard to keep playing three-on-three as hot as it is," said Parris. "Some nights we'll play until the sun goes down, though."
"We like to come out here and think that we could be playing in the World Cup," said Fioritto. "But then we get out here and, well, there's a reason we're not."


text:
The Covington Lions Club Chicken Barbecue is back for its 37th year of serving up finger-licking vittles.
The barbecue will be on April 8, from 11 a.m. – 7 p.m. at the Academy Springs Park Pavilion on Conyers Street. Plates are $6 each and include a barbecue half chicken, coleslaw, chips and iced tea. Desserts are also available for an additional fee.
"It's one of our biggest fundraisers," said Doreen Stallworth, of the Covington Lions Club. She said the club had purchased 3,200 half chickens in preparation for the event, to ensure that there would be enough for everyone.
Orders for 20 or more plates can be delivered within close proximity to the park. A drive through station will also be set up at the American Legion building across the street.
For tickets, contact any Lions Club member or call Earl Stallworth at (770) 860-1414. For more information, go to www.covingtongalions.org


text:
We have a true hippie in our mitts. She loves Peace Signs and has them on everything. She even went as a "Peace Hippie" for Halloween. Her costume and the DIY is at the end of this post. When she asked for a Peace party this year, we were not surprised. This party was very low key and inexpensive because she was going to Disney to celebrate her and her sister's birthday this summer.
I found this wrapping paper at Dollar Tree. I used it as the backdrop for a photo booth. Bought an extra roll to wrap her present in. Could use it as a table runner too.
My sister got these felt cut outs at Wal-Mart in the art section. They are for her bedroom, but we used as decor at the party too. She had some peace sign lights from Target that we used. Couldn't find a lava lamp, but that would have been great too.
Couple shots from the Groovy photo both. The lighting was not the best.
We had a few different stations at this party. I did not get pictures of them, as I was the hostess and moving around a lot. We had a "Flower Child Nail Parlor" where the girls could get their nails done. The birthday girl had a peace sign makeup container full of polish to choose from. We had a "Peace Out Art Studio" that had coloring pages and the guests got to decorate a magnet foam picture with hippie things. I got the foam squares at Dollar Tree and a bucket of peace foam stickers at Wal-Mart. Wal-Mart had tie-dye plates, cups and banner flags. Picked up a cookie cake from Kroger and had them put a peace sign on it. However, the baker put a Mercedes logo instead of a peace sign. The kids did not seem to notice.
I had bought these plates at Target. I bought extra tie-dye plates from Wal-Mart. Kroger also made us some cupcakes with tie-dye frosting.We put them on a large round platter in the shape of a peace sign.
Here's her costume from this past Halloween. Peace sign tank top, she already had. We put it over a long sleeve tee since it was cold. I picked up a tie-dyed t-shirt from Goodwill and cut it into a vest. The glasses we got at Michael's Craft store. The flower hair bows were something I saw at Delia's. They were daisy flower tops that I hot glued velcro to the back of. The velcro were circle already and you only use the scratchy piece. It sticks in the hair actually well.
Her flare legs were created by one crazy looking tie-dye smiley face bandana that I got at Hobby Lobby. Cut in two parts. Do a running stitch across the top raw edge to create a bunch. I attached them by wrapping around her leg and securing with velcro on the bandana. People thought I sewed them onto her jeans. I was afraid she would not wear them as much if I made them permanent.


text:
(WBIR) This week's unusually cold weather created problems across the area that shuttered businesses and schools.
Crews have been kept busy responding trying to repair bursting pipes. In Downtown Knoxville, the Supreme Court and Appellate Court offices are closed until Monday due to a water main break outside the court building.
KUB said the record cold has led to a higher than normal number of water main breaks in its service area. The utility provider said its crews are working to make repairs as problems occur.
However, once repairs are made customers may notice their water could look different. KUB is reminding customers that water may temporarily appear milky or cloudy. They say its often caused by air that was trapped in the water lines.
Although the water might not be clear, KUB said its still safe to drink.
KUB said you should pour a glass of water and let it sit out to ensure that air in the lines is causing the milky appearance. If the water clears up, then all you should need to do is run the water for a few minutes to flush the lines and remove the air.
If your water doesn't clear up, call KUB at 524-2911.


text:
Family tree▼
Facts and Events
Adrian Stephen (1883–1948) was a member of the Bloomsbury Group, an author and psychoanalyst, and the brother of Virginia Woolf and Vanessa Bell. He and his wife became interested in the work of Sigmund Freud, and were among the first British psychoanalysts.
Stephen, educated at Westminster School, was the youngest of four children of Leslie Stephen; their father's death in 1904 resulted in the four siblings moving to Bloomsbury, and their house there became the nucleus of the Bloomsbury Group. By his mother's first marriage, he was also a half-brother of George and Gerald Duckworth.
Among his romantic liaisons was his affair with the artist Duncan Grant, which led to Grant's introduction to, and eventual unusual romance with, Stephen's sister Vanessa Bell. Adrian attended Trinity College, Cambridge, where he took an Ordinary Degree in law and history. In 1914 Stephen married Karin Costelloe, a philosophy graduate, by then Fellow of Newnham College and expert on Bergson. On the introduction of conscription in 1916 during World War I Stephen became a conscientious objector, like many other members of the Bloomsbury Group, and, with Costelloe, lived out the remainder of the war working on a farm in Essex. Early in the war he was active in the Union of Democratic Control, then later was Honorary Treasurer of the National Council Against Conscription.
Towards the end of the war, Adrian, Karin, James and Alix Strachey all became interested in psychoanalysis. The Stephens trained medically at the request of Ernest Jones, both being analysed by James Glover; they qualified in the late 1920s.
In 1936 Stephen decided to recount in detail the Dreadnought hoax, in which he had taken part a quarter of a century earlier, completing an account published by Hogarth press.
In World War II Stephen became so angered by the Nazis' brutality and anti-semitism that he abandoned his pacifist stance of the previous war and volunteered to become an army psychiatrist at the outbreak of war in 1939, at the age of 57. Active in promoting reforms in the British Psychoanalytic Society in 1942-44 during the Controversial Discussions, he became Scientific Secretary of the Society (1945-47) and took over the job of Editor of the International Journal of Psychoanalysis from James Strachey in 1946. He died in 1948.