For those starting their accountancy career, achieving the status of partner at their firm can seem a lofty ambition. If you are a trainee at one of the Big4 firms the route to becoming a partner is to progress up the corporate ladder. At the bottom of the ladder are the interns (trainees), who, upon qualifying become associates.
The next step is to be promoted to a senior associate, then a manager, senior manager and then (hopefully) being offered a partnership. The length of time it takes to become a partner will be at least 10-12 years, which seems a long time, yet if you start as a graduate trainee at 21, this means you could make partner by the time you are in your early thirties. Fast progression is made even more possible if your area of specialisation e.g. tax is an area the firm particularly needs expertise in.
On being offered a position as a partner you will be encouraged to buy into the firm i.e. invest your own money in the firm (possibly by taking out a loan) in order to become a part-owner of the firm. New partners make the decision to invest in the knowledge that they will receive a big salary which will go up every year (starting from about 60,000-160,000 per year to 500,000 and above), and upon retiring they will receive dividends each year thereafter.
By part owning the firm however a partner has to consider the financial risk involved to him/herself should the firm become involved in any litigation, since then as part-owner would be considered culpable, even if they were not personally responsible. The Big4 firms employ over 500 partners each, with KPMG having over 800.
The route to the top is more difficult for some than others women and ethnic minorities are severely under-represented at partnership level, with some large accountancy practices having none at all at the top level. The Big4 have less than 5% ethnic minorities and less than 10% women partners. This is more surprising if you consider that most of the big firms take on an equal amount of male and female graduate trainees, and reinforces the stereotypical image of partners all being white and male.
However the top firms are starting to recognise that they might be missing out on talent and beginning to bring into practice new working conditions e.g. flexitime in order to help with childcare arrangements.
Regardless of what activity you indulge in, you always want to look at your best and for this you even work better. This is applicable to the times when you are out for exercise. When you leave your place for gym or even for a simple jog, the most important consideration is the clothes that you are wearing. Many people fail to realize this. There are certain factors that you need to keep in mind when you go hunting for good, but cheap jogger pants.
The most imperative focus is the fit. When you are searching for such pants it is advised to take a trail before your purchase to ensure that they are your size and fit you well. However the appearance of the web has made numerous individuals do most of their shopping on the web, so the trail criteria basically don’t work while shopping for jogger pants or even for any other thing as well. In that case the next alternative is to settle for a brand that is known for its quality and affordability. Publish jogger pants are considered as the most comfortable and inexpensive clothing that keep you look stylish and comfortable altogether. Style is another important factor that is to be considered. The first and foremost thing to notice is that the pants you wear while exercising should not be revealing and serve their purpose, which is for you to be comfortable rather than attracting attention of other towards yourself. The fitting should be perfect, which is neither too tight that would restrict your movement nor too loose and can easily accommodate your stretching and bending. The material of the pants should be soft, light yet durable and should be gentle to your skin. Any material that is harsh on your skin and cause irritation must be avoided, as it will not only cause distraction from exercise, but can also pose threat to your vital organs as well.
One suggestion that would make your purchase really a good one is, always opt for the lighter shades that are cool and comfortable to wear. For more information and shopping tips with regard to Publish jogger pants feel free to browse at
A KFC franchise is just part of the umbrella of the Yum Brands empire. Yum Brands is the largest restaurant franchise system in the world. KFC franchises are located in over 80 countries worldwide and have sister franchises like Pizza Hut, Taco Bell, Long John Silvers and A&W.
There are quite a few advantages of being part of the Yum Brands family however, owning a KFC franchise may not be right for you.
First and foremost, any potential franchisee must be prepared to own more than one franchise. Therefore, if you want to open a KFC, you’re also most likely going to need to open another franchise in the same location. That’s why you see so many groups of fast food stores in the same location. A good idea would be to consider owning multiple franchises on multiple sites.
Yum Brands has quite a reputation for having ambitious business owners as their franchise owners. To be considered on their “good list”, you’re going to have to own at least three KFC franchises. In fact, ambitious franchise owners will get help from Yum Brands on building up their franchises.
The upfront cost to get into a KFC franchise is why so many people do not qualify for this particular franchise. Go ahead and plan on spending 1,000,000 to 2,000,000 to start up your KFC franchise and partner brand franchise. Furthermore, your net worth has to be above 1 million and you have to have liquid assets of at least $360,000. On top of that, you must have experience in the food service industry or least your partner must have that experience.
Plan on spending at least a year going through the whole process from start to finish. If you qualify based on their requirements, you will meet with the Yum Brands leadership to see if the relationship would be a good one for both parties involved. Then there would be the work finding a site and all that other fun stuff.
Bottom line is owning a KFC franchise can be very profitable and a very solid investment even if you can qualify for the high demands of buying a KFC franchise.
Our stunning range of wholesale designer handbags will suit the most discerning of tastes. No matter whom you are, or what you are looking for, Shop for Bags.com has a handbag that not only suits your distinct individuality but also your pocket. Don?t allow the cost of your much desired designer handbag to diminish your need to own an attractive and stylish designer handbag. At Shop for Bags.com we will allow you to own the designer handbag that you have always desired.
Or the hot pink logo print designer handbags, at the wholesale cost of $18.50. We are sure you will fall in love with our range of designer inspired handbags, and at these low, low prices you don?t have to limit yourself to one ? you can buy one in every color and color co-ordinate your wardrobe. Perhaps the silver and gold designer inspired wholesale leaf handbag will offer more of an appeal to your designer tastes, available at a mere $14.95 – $15.50, a give way price for this elegant and stylish designer inspired handbag. Dare to impress your friends and your colleagues and be the talk of the fashion world, by dazzling them with your incredible sense of class. With our wide range of wholesale designer inspired handbags, we at Shop for Bags.com are certain that you will find a handbag to match each and every outfit in your wardrobe. Be dazzled by our stunning range of designer handbags.
Our designer inspired handbags are available in a range of colors and because they are designer handbags, they are unique and one of a kind. If you are looking for an attractive designer inspired handbag to go with that stunning black number, we guarantee that finding a handbag to match will be simplistic. At Shop for bags we want to find the right bag for you and our designer inspired leather handbags make our task simple.
Perhaps you are strong-minded career lady and want to dress for success; our designer inspired handbags were designed with your in mind. We feel that work should no longer be mundane and boring and you can dress up and with a designer inspired beaded handbag to match. You are now able to set your own rules for success and climb the corporate ladder in class and make a fashion statement while you doing. Be the talk of the corporate world and allow our assortment of designer handbags do it for you.
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Reach of Mobile telephony is vast and this is not due to its wide network but simply because it can be carried by the users wherever they go. This is the only advantage mobile phones have over landline phones. But this single difference creates an unsurpassable gulf between mobile and landline telephony. Land line phones makes a person unreachable as soon as he or she gets away from the phone but mobile is always in the pocket of the user ensuring round the clock reach ability. No wonder it has become single most important cog in business communication. Another benefit of Mobiles is SMS (Short Message Service). SMS is most probably fastest and easiest way to pass information. So, Bulk SMS tools have become very important for organizations interested in selling products through SMSs. We have come up with one such effective tool, Bulk SMS Tool Enterprise. This unique Bulk SMS software for PC and Laptop allows the user to connect unlimited mobiles to PC or Laptop through Bluetooth or USB to send Bulk SMSs to unlimited mobile numbers simultaneously. The tool boasts of highly advanced features. It automatically detects all connected mobile phones and user simply needs to select the phone from which Bulk SMSs need to be sent and send SMSs to intended recipients. The user has been provided with the option to import numbers from excel sheet. This is necessary to make a Bulk Text Messaging Software effective. User can send SMSs not only to list of numbers but also individual number. Manual selection of numbers is also allowed. Highly useful delayed delivery option has also been provided. Software provides value added features like Personalized message option also. The software provides a log file that contains all data related to Sent or failed messages. The data includes number, messages and date of sending. The tool is compatible with GSM mobiles. This SMS software Tool has different utility for different users. It can be used in offices as a Group SMS Sender tool to send a common SMS to share information about meetings, offs etc. For this user needs to just import numbers from a file containing numbers of all employees and Send Group SMS. This software tool is particularly useful for companies relying on Bulk SMSs to sell their products. One important benefit they get is speed. The tool allows sending thousands of messages at one go. Second and more significant benefit is log file. The software generates a log file containing all data related to messages sent and failed. This can be handy to maintain records and avoid duplicacy.
There’s a lot to be said for knowing the possible pitfalls before embarking on any journey and “My Online Business Strategy” (MOBS) is a successful blue print that allows you to feel comfortable in the knowledge that you can avoid and overcome them.
Let’s just take a look at some of the dangers and traps:
* A hyped up product, system or strategy which doesn’t delivery on its promises. Often these are pitched in such a way to win over an audience of would be punters so that they buy.
* Material presented in vast quantities without covering all the required information.
* The quantity is large enough so that after the purchaser has consumed it all and realizes that he or she cannot make money the original seller is not marketing the product any longer and can offer little or no assistance.
* Information overload – here the vastness and the variety of information provided makes the purchaser feel overwhelmed and they then blame themselves for not being able to commit the time and effort needed and therefore give up.
* Many people have been in the position of giving up – some even go through the same loop over and over with different products. The desire is so great that people are blinded by the repeated failings.
Here’s how, “My Online Business Strategy” helps you overcome and avoid all this:
* It is not hyped up. It is down to earth. “My Online Business Strategy” points out that you will not become a millionaire overnight and that you will have to work at it.
* The material was not created to sell. This material is the process that Gary Gregory uses to build his own sites. These sites make him over $100,000 per year.
* “MOBS” leaves nothing out whilst ensuring that you are led by the hand. This prevents information overload.
* “My Online Business Strategy” provides toll free live support should you fall into difficulties. This is surely absolute proof that the detail is present without being overwhelming. “My Online Business Strategy” could not offer this level of support if it was anything other than a complete easy to use blue print for online success.
Several reviews from customers and from the online brokers’ reviews providers claim that Gallant Capital Markets is a reliable brokerage firm that can be trusted for its trading services. For instance, one such reviewer ForexMinute, a recognized online portal for Forex brokers’ reviews, admits that Gallant Capital Markets or GCMFX is a reliable and trusted online Forex broker. According to a reviewer at ForexMinute, it is known for its high-end automated risk management system for traders.
This brokerage firm also brings features that traders can customize to meet their requirements while trading Forex. Nonetheless, the OMS engine from the broker has been popular among traders as for them it has been of great use as it enables its Straight Through Processing with ultra high-speed. Additionally, it also enables ultra low-latency with the help of market-leading technology which in turn allows traders to trade with the market and not behind it.
The reviewer at ForexMinute also claims that the brokerage firm ensures that traders receive higher profit trading in fool proof circumstances and for that it informs that GCMFX has brought in regulated liquidity. He further admits that wherein all funds are safe and secure with the broker, traders can stay assured about their investments for it is a regulated Forex broker that executes trades according to the law established in the land.
Gallant capital markets has entered into collaboration with Citibank and Cantor Fitzgerald. The measure is aimed to provide safety and security of the trader’s funds. GCMFX also admits that the brokerage firm has constant supervision by management; it is again aimed to bring transparency and trust that are required a lot from brokers as traders trust the brokers that bring them transparency and safety for their investments.
Several Advantages with Gallant Capital Markets
Gallant Capital Markets is a global leader in online trading; its services in Forex trading for both private and institutional clientele have been appreciated and applauded a lot. The brokerage firm operates under an Agency Model which means No Dealing Desk Intervention; thus, this trade setting gives traders a distinct advantage over other MT4 brokers as here they are streamed directly to its pool of liquidity providers. Thus, the brokerage firm helps traders get access to a pool wherein they can bid each and every trade. Additionally, when you are at Gallant Capital Markets, you get guarantee on all of the broker’s transparency and honest practices. Once traders are assured about their investments, they can do well in trade.
The State Bar of California, while performing its due diligence during an investigation of Attorney Steele Lanphier, failed to uncover extremely pertinent information that should be a matter of public record.
A dozen years ago, Lanphier was experiencing financial difficulties when he was approached by Luis Vargas, a convicted drug dealer that served time in Federal prison. Vargas claims to be related to nefarious members of a Mexican Mafia-led drug cartel. He has been heard stating that he has millions of dollars readily available and is known for routinely lying to anyone for any reason to elicit even more money. Vargas is a self-proclaimed -gangster-; he recruited Lanphier by advancing him a large sum of money to pay off his personal debts as well as additional funds to allow him to promote and advertise his law firm. Vargas insisted that his girlfriend, Norma Guzman, handle all monetary transactions and perform legal duties within Lanphier’s firm. Vargas directs Ms. Guzman to falsify amounts on their 2016 statement to avoid detection by Lanphier. Ultimately, Vargas gained complete authority of all business aspects of the firm and makes all the decisions while Lanphier makes none; even though he had entered into an equitable financial fee-split arrangement with Lanphier, Vargas insisted on pilfering even more money from the firm. Vargas has brazenly stated -I am the the (expletive) owner, I am (expletive) Lanphier.- In partnership with some non-attorney -associates-, including David Silva and Caesar (last name unknown), Vargas has managed to gain complete control and administration of Lanphier’s firm. As of this writing, Lanphier Law Firm is under investigation by both Federal Authorities and the California State bar for misappropriation of trust fund monies.
Vargas is both a user and supplier of illegal steroids, methamphetamine and other narcotics. He routinely threatens and intimidates anyone who questions or fails to follow his orders. Lanphier is in fear of unpredictable retribution from Vargas as he believes him to be not only capable, but more than willing, to carry out his threats of physical harm. Luis Vargas has several aliases, including, but not limited to, Joseph Guzman and Joseph Lopez. Together with his girlfriend, Norma Guzman, they own several trust accounts, solely for the purpose of veiling their funds from Electronic Data Discovery and the Internal Revenue Service. Vargas and others are routinely paid in cash to avoid detection by the State Bar and the IRS. It is entirely unfortunate that Steele Lanphier chose NOT to testify truthfully at State Bar Proceedings, ultimately giving his consent to this criminal enterprise that is an obvious formidable threat to the general public.
Not every business is well-suited to have a website, because their main mode of communicating with customers is the telephone. But the Internet is where a lot of people are searching for local and small businesses to patronize. These businesses need a presence on the Internet to take advantage of online advertising; the great thing is that they can do this without owning a website.
The strategy called pay per call advertising offers telephone-based businesses the opportunity to tap into the huge amount of traffic that is searching for them by online advertising. But these businesses need to be able to hire the best company to suit their needs. When searching for a pay per call firm, businessowners must look for the latest technology.
Some firms are not really providing the best services and businessowners will have to watch out for them. These companies sell the equipment that it takes to receive a high number of calls, and small businesses have to take care of everything else themselves. Newer, more technologically advanced pay per call businesses will not leave their clients with so much to do on their own.
When searching for a good company, businessowners must be mindful of the price they will be charged for each call. The high end has been seen to be 12 cents per minute, but this price is much too high for this service. A better price has been found at three cents a minute, but there also may be other considerations with a company that charges such a low price; sometimes, they will charge a company for the entire minute even if the call only lasted five seconds. Businessowners can even find companies that will charge less than three cents per minute.
A good pay per call advertising company has many ways in which it promotes its clients businesses online. For example, companies may place banner ads in several different areas on the Internet. For those who do have a website, some firms give them a button which will send customers directly to the toll-free number.
Pay per call advertising is a great way to quickly reach customers that want to receive an answer fast. These are the type of customers that businessowners dont want to lose, but if they were to click on an ad to be taken to a website, they may lose patience and look to a competitor. Those who take their customers to a toll-free telephone number from their ads make this type of customer much happier, and it can all be done without having to maintain a website.
NFIB and WIA to Provide Better Protection for Wine Investors
Millions of Britons enjoy drinking it and many now see it as a long-term investment. Unfortunately, fine wine has also become a focus for fraudsters who trick investors into buying wines or vineyards that bear little resemblance to what they see in the prospectus, or may not even exist. The increasing number of such rorts in Britain has led to calls for action to be taken to protect investors and to increase consumer confidence in fine wines. In the upshot, the UKs National Fraud Intelligence Bureau (NFIB) is joining forces with the newly-formed Wine Investment Association (WIA) to tackle the problem.
On 14 February 2013, the NFIB and the WIA jointly announced the launch of the new self-regulatory body which will aim to transform the growing wine investment industry by providing better protection for investors in the UK. The WIA has been formed by leading figures from the fine wine investment industry and seeks to support the sector’s growth through voluntary regulation, establishing best practices and setting up processes to identify fraudulent activity.
Director of the NFIB, Det. Supt. Dave Clark, said: “Fraudsters will always follow the money, wine investment is just the latest in a long line of investment opportunities that are being exploited and corrupted to the detriment of the industry as a whole. He added that the NFIB sees the creation of an auditable framework of self-regulation as a step towards maintaining and increasing consumer confidence, while also identifying investment companies which do not operate in accordance with the required high standards.
New Code to Tackle Wine Investment Frauds
Following an extensive consultation period, the WIA has set out the standards and procedures with which its members must comply to remain in good standing. Under the new code of conduct to be drawn up, wine investment firms will undergo stringent audits by accountancy firm Mazars. These will include checks on systems such as stock rotation and to make sure that purchase orders and invoices tally. The director of the WIA, Peter Shakeshaft, revealed that companies which successfully complete the independent audit process commissioned by the newly-formed regulatory body will bear a WIA logo offering consumers a trustworthy safety kitemark. Shakeshaft added: Our industry has been held back far too long by unscrupulous practitioners and issues around fraud. The WIA will really hold the industry to account.