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If you currently hold debts on one or more credit cards and you’re having trouble paying them off, switching to a new card with a low balance transfer rate could save you a lot of money. By stopping or lowering the interest that you’re paying on your debt, you’ll prevent your debt from growing and will therefore be able to make repayments faster.

In order to attract new customers, many credit card companies offer a special low introductory rate for balance transfers. This gives you the chance to transfer your existing debt, for which you may be paying up to 18% interest, to a new credit card with a low interest rate, or even an interest free rate for a fixed period of time.

When looking for a new credit card to transfer your balance to, you should try to find the lowest possible interest rate for the longest period of time. It’s worth shopping around for good deals, and new offers are constantly becoming available - so it’s possible to find a 0% interest rate on balance transfers for a period of up to 13 months.

If you have a large amount of credit card debt that will take more than a year to clear, you may have to switch your balance each time your interest free period expires. Though this will mean shopping around and filling out new paper work on a regular basis, it will save you money. However, there are a growing number of consumers who object to the inconvenience of transferring their balance every few months - something which has led credit card companies to offer “lifetime balance transfers”. These generally offer an interest rate of around 5% on balance transfers, which some customers prefer to pay for the added convenience of not having to switch cards on a regular basis.

Obviously, the more debt you have on a card, the more you will save if you switch the balance to an interest free card. However, if you choose to transfer your balance to save money on your current debts, it’s a good idea not to use your new card for spending. Although you will be offered a low or interest free rate on the balance transfer, you are not normally given the same rate for new spending on the card. In fact, the spending rate may be as high as, or even higher than the card you transferred from. So, resist the temptation to spend - even if that means keeping the card out of your wallet where you could be tempted to use it!

If you spend wisely and take advantage of interest free credit card balance transfers, you’ll soon be able to clear your debts and get back on track.

Andrew Regan is an online, freelance journalist.

Spring is almost here and its time to get rid of the winter fat that you’ve accumulated in your body. There are ways to get rid of the excess weight, such as going to the gym waiting in line to use the machines, touching other people’s sweat on the equipment and irritating grunting noises that people make when lifting weights.

If going to the gym to get a workout in doesn’t appeal to you, try riding your bike! Riding your bike to the store, video rental place, movies can help you melt away some excess calories waiting to be burned.

Try riding your bike rather than taking your car. You can start of by running small errands on a bicycle. Then eventually try riding your bike to work. Most people live within 10 miles from their place of employment. Some companies provide shower facilities to get you freshened up.

Here are a few steps to help you loose the weight while riding your bike.

1.-Buy a good bike. Stay away from garage sale bikes or department store bikes. Woodstock Bikes of Woodstock, Ga. offers two very affordable high quality mountain bikes that range from $649-$899. Purchasing a high quality mountain bike from Woodstock Bikes opposed to buying one at Wal-Mart would be just like buying a brand new Mercedes Benz (Woodstock) and buying a car from the junk yard (Wal-Mart).

2.-Hydrate yourself - Stay away from sugary sodas and stick to H2O. Water will help speed up your metabolism, which makes it easier to burn off fat and lose weight, it also flushes the body of harmful toxins and keeps the skin healthy and your body hydrated.

3.-Eat a healthy breakfast - Never skip breakfast. Eat a good, non-greasy, high protein breakfast. This can include oatmeal, eggs and some turkey bacon. The oatmeal will give you the carbs you need to stay energized during your ride. Proteins are the building blocks of muscle.

4.-Be consistent-The most important part of the formula is to stay consistent. Keep riding your Woodstock Bike everywhere you go and on the weekends. It is a mountain bike so double your pleasure by hitting the trails on the weekends for some fun.

The biggest challenge most people face when trying to lose weight is not having any motivation to keep on their regimen. But I can assure you that once you get on your bike you’ll be looking for excuses to keep riding. Riding bikes as an adult brings back nostalgic memories of childhood innocence and fun on two wheels. Using the steps above with the proper bicycle can and will change people’s lives one pedal stroke at a time.

“Red tape. Infighting. Office politics. Employee morale. Can’t get things done. Lack of communication. Layers of bureaucracy. Not valued. Rude, difficult people. Indecision. Lack of support. Inconsistency. No clear direction.” These are sample answers from readers to a Winning at Working survey that asked about the biggest problems at work. And then we wonder, as supervisors and managers, why employees aren’t motivated?

Working with a client on a consulting engagement recently, the issue came up again and again, “How can I motivate my employees?” My answer wasn’t the quick-fix the client wanted. “You can’t,” I said. “But what you can do is more powerful and sustaining. If you want motivated employees, create an environment where people can be self-motivated.”

You see, efforts to rouse, stimulate or encourage behavior are short-lived. That’s not to say expectations, incentives, pay for performance or fear of consequences don’t work to improve results for a time. They do. But, carrot-and-stick approaches don’t solve the problems that reduce motivation, initiative and engagement. So results are often fleeting.

These dangling carrots wilt when roadblocks, lack of trust, poor communication and broken promises are everyday hurdles. They wilt when bosses model behaviors inconsistent with their words, when emails communicate what should be said in person, and when feedback is as infrequent as lottery winnings. Wilted carrots can’t sustain people’s discretionary efforts or ignite people’s talents or passions.

Leaders who practice winning at working philosophies create pockets of excellence where people can bring the best of who they are to work. They make it easier for staff to get their jobs done, not harder. They remove obstacles, enhance communication, build trust, eliminate red tape and recognize contributions. They focus on people’s strengths, providing tools and support to enable others. Winning at working leaders build positive environments out of consideration, respect, integrity and openness.

These winning cultures aren’t struggling with the question of how to motivate employees. They’re reaping the results self-motivated people bring, where creative ideas, discretionary efforts, and personal effectiveness are freely given to accomplish company goals. They’re engaging the talents and gifts of their staffs, not through carrots-and-sticks, but by creating places where people can shine.

Most people want to do a good job. Most people want to contribute and feel proud of the work they do. Most people want more than a paycheck. Motivation is not about carrots or sticks. It’s about providing what’s missing.

Revisit the first paragraph. What’s missing in these environments? Simple processes. Cooperation. Purpose. Enthusiasm. Resources. Support. Vision. Communication. Consistency. Respect. Recognition. Consideration. If you’re a team leader, supervisor or manager who wants to lead a winning team, start there. Provide what’s missing in your sphere of influence and you’ll discover the real secret to motivating others.

(c) 2007 Nan S. Russell. All rights reserved.

Sign up to receive Nan’s complimentary biweekly eColumn at http://www.winningatworking.com Nan Russell has spent over twenty years in management, most recently with QVC as a Vice President. She has held leadership positions in Human Resource Development, Communication, Marketing and line Management. Nan has a B.A. from Stanford and M.A. from the University of Michigan. Currently working on her new book, Hitting Your Stride: Your Work, Your Way (Capital Books; January 2008). Visit http://www.nanrussell.com

The Elephant Nose, scientific name Gnathonemus petersii, is an interesting fish named for the probe located beneath its mouth. This probe is a sensitive organ featuring electrical properties and is located near the caudal peduncle. This is used by the fish to seek out prey such as small worms in dark, muddy waters.

The Elephant Nose has a distinct look all of its own and resembles no other fish due to its forked-shaped caudal fin, and, of course, the mouth with its trunk-like extension. This fish can be a dark brown or black color and features a pair of light yellowish bands that vertically extend from the back of the dorsal fin to the anal fin.

These fish are generally calm and shy in nature, preferring an aquarium with lots of plant life to hide among. They also need several places to find refuge from the light to be truly comfortable. Driftwood, clay pipes or rock formations may also be used as suitable hiding places in addition to plants.

Nocturnal in nature, the Elephant Nose will become more active at dusk and begin foraging for food. But given time, they will eventually become active in the light along with the other fish that they may live with. The Elephant Nose will do well in a tank with other larger species of fish that also are peaceful natured, but they can often be aggressive to those who are smaller in size. This is particularly true among their own species and therefore should be kept singly rather than in groups or schools.

These fish should always be kept in a tank with a secure cover with no openings as they are known to be active jumpers who creatively find ways of escaping. The Elephant Nose will fare well in a 50-gallon sized tank with good water conditions, a temperature range of around 73 to 84 degrees Fahrenheit and a PH level of 6.5 to 7.5.

Water quality is of extreme importance in order for the Elephant Nose fish to remain healthy. Interestingly enough, they are so sensitive to water conditions that some municipal companies are known to have used them to test the purity of their water samples.

The Elephant Nose belongs to the family of fish called Mormyridae and actually originates in central Africa. This fish can be found in the Zaire River as well as the Niger River and all of its tributaries. Growing as large as 13 inches in length and following a carnivorous diet, the Elephant Nose fish prefers many meaty foods such as chopped earthworms, blood worms and brine shrimp. They also enjoy flake and pellet foods along with frozen types of meats as well.

Some hobbyists who have a tank containing an Elephant Nose fish often purchase what is called a “ghost tube” which is a clear plastic tube that allows for easier viewing of the fish during the daytime hours. The Elephant Nose fish has also been known to be extremely tame once it is familiar with its surroundings, even trusting enough to be “hand-held” in some instances, adding to the fascination of this unique fish.

Lee Dobbins writes for Fish Tank Guide where you can learn more about caring for your fish tank as well as different types of fish like the Elephant Nose Fish.

Michigan DUI Law

In the state of Michigan, it is against the law to operate a motor vehicle while under the influence of alcohol. These laws are often referred to as OWI or OMVI laws. Because it is a crime to operate a vehicle while under the influence of alcohol, you will face criminal charges if arrested for driving under the influence in Michigan. If you find yourself in this situation, it is wise to contact a Michigan DUI attorney for assistance defending yourself against criminal charges. A qualified Michigan DUI lawyer will gather information about your case and may be able to use expert witnesses or other information to help you win. If you are convicted of a drunk driving offense, your Michigan DUI attorney may be able to minimize the impact of any penalties that are imposed.

Michigan DUI Offenses

Michigan actually has three separate driving under the influence offenses. One is operating a vehicle while under the influence of alcohol. The second is operating a motor vehicle with a blood alcohol concentration level that exceeds the legal limit. The third is operating a vehicle while impaired. These are all criminal offenses, so the prosecutor has to show that you were operating a motor vehicle while under the influence of alcohol or drugs and that the alcohol had a substantial effect on your ability to operate the vehicle if you are to be convicted of a driving under the influence offense. If the prosecutor wants to convict you on operating a vehicle with an unlawful blood alcohol level, he or she must show that you had a BAC that exceeded the legal limit of 0.08% and that you were operating a vehicle when you had this blood alcohol level. To gain a conviction for OWI, the prosecutor must show that you were operating a motor vehicle and that the consumption of alcohol resulted in a weakness in your ability to operate the vehicle safely. In all three types of cases, the prosecutor must prove those elements of the case beyond a reasonable doubt. This is why having a Michigan DUI attorney represent you is so important. Using a skilled Michigan DUI lawyer gives you access to expert witnesses and other information that you would not be able to take advantage of if you were to attempt to represent yourself or use a lawyer who does not have DUI experience.

Criminal Penalties

There are criminal penalties associated with convictions on drunk driving and OWI charges in the state of Michigan. These penalties become more severe as you accumulate additional offenses past a first offense. For a first offense driving under the influence conviction, you can face up to $500 in fines, repayment of prosecution costs, up to 45 days of community service, and jail time of up to 93 days. A second offense increases these penalties to $1,000 in fines and up to one year in jail. A third offense is considered a felony and can result in fines up to $5,000 and one to five years in jail. If you are convicted of OWI, you can face $300 in fines, repayment of prosecution costs, up to 93 days in jail, and up to 45 days of community service.

Administrative Licensing Penalties

In addition to the criminal penalties imposed for a driving under the influence conviction, you will also face administrative penalties. For a first offense, the suspension period is not less than 6 months and not more than 2 years. A restricted license for work and medical purposes is not available for the first 30 days of the suspension period. If convicted of an OWI offense, the suspension period is not less than 93 days and not more than one year. However, you may be eligible for a restricted license as soon as the suspension goes into effect. A second conviction may result in your license being revoked. If an offender accumulates several convictions, the judge may decide to seize the offender’s vehicle. In some states, the car will not be confiscated if it is a family’s only means of transportation or if the vehicle is owned and registered to someone else. In Michigan, this does not matter. The vehicle can be confiscated regardless of who owns it or whether it is the only means of transportation for the offender’s family. Because this can crush you financially, it is imperative that you contact a Michigan DUI lawyer to help you fight your DUI charges and help you to keep your motor vehicle.

Repeat Offenders

Offenders who are convicted of more than one DUI offense can be given repeat offender status. The penalties imposed upon repeat offenders are more severe to try to prevent these offenders from committing further offenses. There are also penalties in place for offenders who are caught driving with a suspended license. This is called Driving With License Suspended (DWLS). A first DWLS can result in up to 93 days in jail and fines up to $500. An additional license suspension period will be imposed for a DWLS offense. A second DWLS offense can result in up to one year in jail or up to $1,000 in fines. An additional license suspension period is mandatory for this type of offense. A third DWLS can result in the same fines and penalties as a second offense along with another license suspension period. A third offense also results in license plate confiscation and an immobilization period of 90 to 180 days. A fourth DWLS also results in the same criminal penalties and fines of a third offense with mandatory plate confiscation and an immobilization period of 90 to 180 days. A fifth DWLS offense has the same criminal penalties and fines attached. There is a mandatory plate confiscation, immobilization period of 1-3 years, and mandatory registration denial for this level of offense. These penalties make it difficult for offenders to carry out income-producing activities, drive to medical or dental appointments, attend religious services, and go anywhere that is not in walking distance. If you’ve been arrested for driving under the influence, contact a Michigan DUI attorney so you get the best chance of a fair case.

Visit our Michigan DUI Attorney website and fill out a free case evaluation today.

‘The Wizard of Oz’ is one of the all time Hollywood classics, and you would expect it to have been showered with Oscar Awards.
We can all instantly visualize Judy Garland singing ‘Over The Rainbow’, the red sparkling shoes, the Cowardly Lion, and the Wicked Witch of The West.

Unfortunately it came out in a vintage year for classic films, 1939, and lost out.
The main winner that year was Gone With The Wind, which shared the director, Victor Fleming.
Gone With The Wind was nominated for 13 awards, and won 8, a record which would stand until 1957.
In fact, despite all the awards picked up by Gone With The Wind, that film didn’t even win Best Actor!
Clark Gable was pipped to that gong by Robert Donat for ‘Goodbye, Mr.Chips’, a tell-tale sign if ever about how competitive it was that year.

I’m not sure there was an obvious Best Actor nominee from The Wizard of Oz, and I think that held true for a lot of categories - The Wizard of Oz was more of an ensemble piece.

In the end it wound up with 2 Oscars, for best original score, and best song for ‘Over The Rainbow.’
That was a song which was very nearly cut from the film - that would have taken the Oscar count down to one!

Funnily enough I have never seen ‘Goodbye, Mr. Chips.’
I’m guessing I should put that right, considering how much I love ‘Gone With The Wind’ and ‘The Wizard of Oz’.

Here in the UK it was a tradition when I was growing up that ‘The Wizard of Oz’ was always shown over the Christmas holiday period.
Lately that seems to have not been the case, and ‘Gone With The Wind’ seems to be trotted out even less.
I suppose with it being so long, they have to find a suitable berth in the schedules.

So, the next time you find yourself starting to whistle ‘Somewhere Over The Rainbow, Way Up High, ‘ you can add the new line ‘There’s A Land That I Dreamt Of, Where We Won Our Rightful Bucket Of Oscars.’

Gordon Bryan is the author of ‘Make Money From Movies,’ a guide where he takes you through the single technique he uses again and again to profit from any movie- including ‘The Wizard Of Oz’! Find out more at:
http://www.gordonbryan.com/movies

Massachusetts DUI Law

The DUI laws in Massachusetts are similar to the DUI laws of many other states. It is a criminal offense to drive under the influence of drugs or alcohol and the offense is punishable by a number of penalties that have the potential to have a serious impact on your quality of life. Because of these potentially life-altering penalties, as well as the stigma of having a criminal record, you need to contact a Massachusetts DUI attorney so that you have a chance of defending yourself against DUI charges. While hiring a Massachusetts DUI lawyer cannot guarantee that you will win your case, it can give you the best chance of being successful because you will have the opportunity to utilize the attorney’s knowledge and experience in your defense.

Massachusetts OUI

In Massachusetts, driving under the influence is known as OUI or “operating under the influence.” This means that a driver has operated a motor vehicle while under the influence of alcohol or drugs. There are two theories under which an OUI case can be prosecuted in Massachusetts. One is driving under the influence, where prosecutors must show that a defendant was less able to drive a vehicle safely than he or she would have been had no alcohol been consumed. In this type of case, evidence such as causing an action, displaying bad driving patterns, having the smell of alcohol on the breath or clothing, and appearing intoxicated can help the prosecutor prove a case against the defendant. There is also the “per se” theory, which means that it is illegal for persons under the age of 21 to drive with a blood alcohol concentration level that is 0.08% or greater. 0.08% is the legal limit for blood alcohol concentration in the state of Massachusetts. In this type of case, the prosecutor simply has to show that the defendant’s blood alcohol level was 0.08% or greater when the driver submitted to a chemical test. Massachusetts is unique because, in many states, refusing to take a breath test in the field can be introduced into court to show that the driver had consciousness of guilt. In Massachusetts, this refusal cannot be introduced in the criminal proceedings. However, it may impact your driving privileges for a minimum suspension period of 180 days. You can be convicted of OUI only if the jury members believe that your blood alcohol concentration level was at the legal limit or higher. If you can introduce information that shows the test was not administered properly or that the test result was faulty, then this test cannot be used against you during your trial.

Being convicted of or pleading guilty to an OUI offense stays on your driving record.
There is no period of time to complete before it can be removed; the offense stays on your record forever. Your admission of guilt or your conviction are reported to the Massachusetts Registry of Motor Vehicles and the RMV then reports this information to the National Driver’s License Registry. This means that, if you are visiting Massachusetts and are charged with an OUI offense, your home state will almost definitely seek to suspend your driver’s license. If you are not convicted, this suspension can be prevented.

Massachusetts OUI Penalties

The penalties for operating a vehicle while under the influence in Massachusetts get increasingly more severe as you accumulate subsequent offenses. These penalties are designed to prevent offenders from committing subsequent DUI offenses, but this is not always the case. The more offenses an offender commits, the harsher the penalties if convicted. The penalties for a first offense can include fines of $500 to $5,000, not more than two years of incarceration, and one year of license suspension. The license suspension must run for 30 days before a work hardship license becomes an option. First offenses may also be eligible for alternative disposition. If this is the case, the offender must comply with the terms of the disposition. One of the terms is that the offender must attend an alcohol and drug education program at their own expense. There is also a license suspension period of 45 to 90 days.

The penalties for a second OUI offense in Massachusetts become harsher after a first offense. The incarceration period is no less than 60 days and no more than 2.5 years. 30 days of jail time is mandatory for a second offense. There are also fines of $600 to $10,000 and a two year license suspension period. Some second offenders may qualify for an alternative disposition. If eligible, they must complete a 14 day residential treatment program at their own expense. There will also be a two year license suspension period and two years of probation. A third offense carries a mandatory penalty of 150 days in jail. The jail term may be no less than 180 days and no more than 5 years in a state prison. Fines range from $1,000 to $15,000 and the license suspension period is 8 years. A fourth OUI offense has a mandatory jail time of 1 year with the jail term ranging anywhere from two years to not more than five years. The fines are from $1,500 to $25,000 and the license suspension period is ten years. Fifth DUI offenses result in a 24-month mandatory minimum jail sentence with the jail term being no less than 2.5 years and no more than 5 years. The fines range from $2,000 to $50,000 and a fifth time offender will lose his or her license for life with no option of receiving a hardship license at any time. Because these penalties have serious potential to damage your reputation and your ability to provide for your family, hiring a Massachusetts DUI attorney is necessary to present the best possible defense for your case.

Administrative RMV Penalties

The RMV will also take action against you as a DUI offender. There are license reinstatement fees and license suspension to keep DUI offenders off the road. For a first offense, the license reinstatement fee is $300. For a second offense, the reinstatement fee increases to $500. The fee for reinstatement after a third offense is a steep $1,000. For a first offense OUI and a failed chemical test, the license suspension period is 30 days. If you refused to submit to chemical testing, the suspension period is 180 days for a first offense. If you have a prior OUI conviction or are under 21 years of age, the suspension period for refusing to submit to chemical testing is one year. You may be able to apply for a hardship permit that will allow you to drive to work or medical appointments during a 12-hour period each day. If you have refused to submit to chemical testing, this hardship license is not available during the license suspension period.

Visit our Massachussetts DUI Attorney website and fill out a free case evaluation today.

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As business owners or managers, it is easy to become very task-oriented. When we own the business and are in the growth years, it’s easy to fall into the trap of not allowing ourselves to “waste” precious time and energy on projects that don’t seem to have an immediate, direct bottom-line impact. After all, there are only so many hours in a day and one person can only do so much-right?

Maybe not.

By rediscovering hobbies and activities that you enjoy and pursuing those passions, you can gain surprising benefits for your business-and yourself. Do you enjoy creative writing, painting, playing intramural sports, being part of a reading circle or a discussion group? Maybe you like to sing, play an instrument or go on hikes, bike rides or day trips with a group. Do you remember how good it felt to do that favorite activity? How relaxed, refreshed and creative it made you feel? How open to positive energy?

Now tell the truth-how long has it been since you have done any of the things you love to do?

Here are five reasons to help you give yourself permission to use your passion to improve your business.

Relive Stress-Stress kills. People who can’t relieve stress in a healthy way are more frequently ill and more likely to die young. Exploring your hobby or passion is a great way to release stress and relax. Not only can that help you miss less work due to illness and live longer to run your business, but when you are relaxed and less stressed you will make better decisions, see more creative solutions and have more positive interactions with employees and customers.

Unbox Your Creativity-Creativity can’t be compartmentalized. When you nurture and free your creativity in one part of your life-with your hobby or passion-that energy spills over into the other parts of your life. You will see more opportunities, envision more creative ways to make something of your opportunities, feel more confident and see new approaches because you are using and growing your creativity through your passion.

Gain New Business Skills-In the course of pursuing your hobby or passion, you often gain new skills that can be directly applied to your business. For example, as a result of publishing my fantasy adventure novel, The Summoner, I learned new Internet skills in web site creation, blogging, Internet marketing, search engine optimization and multimedia creation because I needed those skills to market my book. I now use those and other new skills to better serve my clients. I also met new people, went to national conventions, discovered new media and found new suppliers-all of which also benefit my marketing consulting business. Your teammates, fellow part-time musicians or other companion hobbyists also have a “day job”-the connections you make with your hobby can lead to referrals, new clients, new vendors and new partnerships!

Gain Recognition-When you’re good at your hobby or passion, you may win awards, be asked to serve on boards of directors or committees, lead organizations, give speeches or attend exclusive events. This recognition boosts your personal and professional credibility, gains positive public relations visibility for you and your business and can lead to referrals, win-win partnerships and new business.

Discover a New Business-What you originally think of as a hobby or a passion may blossom into another line of business, an alternative revenue stream or a whole new career. Some of the happiest people have found a way to make a “business” out of their “hobby”-and a good living, too! Bike lovers open bike shops. People who love whitewater rafting open companies that offer tour packages and excursions. My “hobby” of writing has not only brought me new consulting clients as other authors ask to learn from my marketing approaches, and has created an additional, long-term revenue stream through future books and royalties.

If you’re a task-oriented business person, you may feel guilty by taking time off to pursue a hobby or a passion that is not work-related. But that guilt may be robbing you of your company’s most valuable asset-your own creativity. By giving yourself permission to play, recharge, enjoy a hobby and indulge a passion, you may live longer and be in better health to lead your company, you will feel less stressed and enjoy better interpersonal relationships, and your heightened creativity will earn back for you the “cost” of the hours you invested many times over.

Gail Z. Martin owns DreamSpinner Communications and helps companies in the U.S. and Canada tell the Real Story of their business through exceptional writing and marketing. Gail has an MBA in marketing and over 20 years of corporate and non-profit experience at senior executive levels. She is also the author of The Summoner, a fantasy adventure novel.

Sign up for a FREE email mini course, FREE marketing conference call and a FREE teleseminar on Telling Your Real Story, at http://www.DreamSpinnerCommunications.com Find out more about Gail’s books at http://www.ChroniclesOfTheNecromancer.com Contact Gail at gail at dreamspinnercommunications.com to start telling the Real Story of your business.

However before applying or training for a job in audit it’s worth gaining a good overview of the industry.

Internal and External Audit Jobs

Internal auditors work within companies. Their responsibility is to evaluate the processes & internal systems of control. They try to work as independently of the company as possible to gain the most objective distance, whilst still being directly employed by the company. Internal audit jobs are ideal for those with an analytical mind and who like the variety of working across various departments of a company.

External auditors often carry out similar sorts of tasks as internal auditors however they work for outside firms, often for large accountancy companies. External auditors have complete objectivity; they are responsible for giving an honest assessment of the company and its affairs.

The Big Four

Four large financial firms dominate the audit industry. They employ the best auditors and deal with the highest profile clients.

PricewaterhouseCoopers employs over 140,000 people worldwide and has worldwide revenues of over $20 billion. The company was formed when Price Waterhouse and Coopers & Lybrand merged in 1998. PwC, as it is commonly known, audits four of the top ten biggest firms in both the UK & US, is widely acknowledged as a good employer and is often rated in surveys of students as the most desirable company to work for out of the “Big Four”.

Deloitte is another big audit firm. Its global headquarters are based in Manhattan, New York. Deloitte is particularly proud of its female employees & often acknowledges it has a higher proportion of women directors, partners & principles than the other top audit firms. Its client list reads like a who’s who of big business and includes Real Madrid, Microsoft & Starbucks.

While there has been a huge number of mergers & acquisitions in the history of Ernst & Young, the roots of the company can be traced back to 1849. The company has been through a number of changes but has firmly secured itself in the “Big Four”. Annually they also arrange an ‘Entrepreneur of the Year’ which, amongst others, has been won in recent years by the founders of Google, Amazon & eBay.

Jonathon Hickstead writes for Careers in Audit, a jobs search website specialising in audit jobs and audit recruitment.

For more information visit Careers in Audit.

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Aquarium stands are intended to provide support the total weight of the aquariums. If you don’t have the time or means to build a custom stand yourself, there are attractive ready-made stands available. Aquarium stands are generally of two kinds: open stand and close stand.

Open Stands

Open stands are simple and weigh lighter. It is made from iron cast. Stands of this type are specifically made for small aquariums which contain a maximum of 40 gallons. It comes in rectangular shape with four supporting legs and sides and back cross-supports. The aquarium is placed directly of the rectangular frame since there is no solid portion on the top. Glass aquariums are ideal for open stand because only the four bottom corner edges necessitate support.

Stands made of metal are good alternatives of choice. They are of a strong kind, lightweight, and long-lasting. As far as cost is concern, it can adapt to whatever budget you have. Normally, metal stands provide to house two tanks, this way the fish lovers can maintain additional aquariums. It is very important to keep in mind that metal stands feet can eventually produce rust stain; a piece of wood or anything can be put underneath to prevent any staining in your flooring.

Close Stands

On the other hand, closed stands are crafted using pressure-treated lumber. This is essential since untreated woods will rot after several times due to moisture exposures.

Like an open stand style, closed stands are also rectangular in shape, typically with several front doors. Closed stands have both a top and bottom portion. The bottom area extends a few inches beyond the wall to ensure stability, while the top platform is also extended somewhat further away from the wall. In the interior portion contains a middle support beam positioned at the backside, although the back is left open for usefulness. Electrical wirings and filter tubing connections can be installed without any difficulty.

Closed stands are made for medium-size to huge-size aquariums that can hold a minimum of 50 gallons. Filtering accessories of different kinds can be properly hidden and assembled beneath the tank. Fish foodstuff, water conditioners as well as additional supplies are likewise kept in here. This style of stand is appropriate for aquariums made of acrylic and glass.

The design of the stand can go with the trimmings of the aquarium to have a nice looking and well coordinated finishing. Different models and specially designed for use in a certain location are obtainable to aquarium owners at an affordable price.

Any type of aquarium stand that you purchase, new or second hand, can be a grate choice for you, The aquarium stand will maintain the tank safe for you to enjoy your fish for as long as you want.

Find the right Aquarium Stand for your tank and learn more about Aquarium Supply at the website http://aquarium.advice-tips.com