A naturopath doctor has one goal in his profession and that is to provide his patient's complete care by addressing not only his physical needs but as well as his emotional, spiritual and metaphysical health. Many patients embrace the recommendations of a naturopath doctor because they provide a more holistic alternative and sustainable approach to health compared to conventional medicine.
They are educated and skilled in helping treat patients using non-invasive treatments which are believed to be safe and effective. Some of the alternate treatment systems which they are qualified to use include biofeedback, acupressure, and herbology. You can find the best naturopath doctor in Bowmanville from our reliable website. We provide best doctors who give best tips and treatment solutions.
Anyone who wishes to become a naturopath doctor should evaluate if he or she has the following traits. He or she should have the desire to learn and study both anatomy and physiology because both are important factors in understanding different alternative treatment systems.
More often than not, universities or institutions which offer courses leading to naturopathic medicine only accept undergraduate students of chemistry biology or similar coursework. Favorable your hardship will not stop there but will be extended to three to four years due to your practicum.
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Radon testing and radon mitigation are commonplace throughout the entire midwest, and many homeowners in Greenfield have either thought about having a system installed or already have one in place. Why is this important? Radon is the leading cause of lung cancer in non-smokers and causes about 21,000 deaths per year according to the EPA. Compared to the cost of other home remodeling projects, radon mitigation costs far less, and will give you the piece of mind that you and your family are not constantly breathing in high levels of radon gas. Radon is a radioactive noble gas that comes from the decay of uranium in the soil. Since it is a noble gas, that means radon cannot be detected by any of our senses. The one and only way to know if your home has a radon gas problem is to properly test for it. Radon testing even in it's most advanced forms usually costs less than $150 and can be as low as $25 depending on what type of data you want to receive. Radon testing and abatement in Greenfield is strongly suggested because, according to data collected by the Wisconsin DHS a little over 64% of homes tested in Greenfield have radon levels over the EPA action level of 4.0pCi/L. For more information about radon gas, radon testing and radon mitigation in greenfield give us a call and our trained office staff will be able to answer any questions you have and get you set up with a quote!
Air Chek Charcoal Testing Kit: Charcoal testing is the most cost effective way to test for radon. With this test, we would sent you a kit by mail and you can decide when you would like to start the radon testing process. Once opened, the kit must be exposed for a minimum of 3 days but no longer than 7 days. After the testing period has ended, it's as simple as sealing it up and putting it in the mail. The postage is already on the kit. The test is sent into a 3rd party lab to be analyzed and once they generate the report, we can send you the results via email or snail mail.
FOR RADON TESTING CALL TODAY!
It is important to look at a few key factors when choosing the right company to install a radon mitigation system at your home in Greenfield. There are a variety of companies to choose from and different pricing with each one, so it's important to know your needs before calling around.
Is the company certified by AARST and the NRPP?
The American Association of Radon Scientists and Technologists (AARST) and the National Radon Proficiency Program (NRPP) are organizations dedicated to holding companies to the highest standard in workmanship and ethics in the radon field. Companies certified by these organizations are held to a high standard of skill, professionalism and knowledge. Never hire a company that isn't certified.
Will the company follow state electrical code and pull permits?
Radon mitigation system installations do not require permits in the state of Wisconsin as of now, but when it comes to getting the system hooked up to a power source a master electrician is needed to do any electrical work. If the home needs an outlet put in, or has to be hardwired, a radon technician cannot be the one to do that work unless they are also a master electrician, and can pull the permits for it. Some companies try to cut corners to lower their price, and this can lead to fines from the city for not pulling permits, and faulty wiring which can cause fires. Always ask the company your calling to get a quote from if they use master electricians for electrical work if it's needed.
Experience matters in the radon industry. It is important to hire a company with a knowledgeable staff that have experience with all kinds of homes. Every house is different, so going with a brand new company that might try a one size fits all radon system on your unique home is not a good idea. We have serviced the Greenfield area for over 21 years and have never found a home we couldn't mitigate.
What kind of warranties and guarantees do they offer?
Ensure that you will get something in writing guaranteeing that your levels will be mitigated below the EPA action level of 4.0pCi/L and that the fan itself has a warranty as well. We offer a guarantee to get your levels low for 10 years and offer a fan warranty of seven years. Some smaller companies that seem cheaper will tell you they have a guarantee but then not answer your calls after install and will not do any repairs or replacements. Make sure you get things in writing.
For more information about the services we offer give us a call!
Most radon mitigation installations in Greenfield use the drain tile system underneath the slab in the home. This process is called drain tile depressurization, and it is the most effective radon abatement technique because of how much airflow can be generated and how much field extension there is. The process of drain tile depressurization is done by coring a hole into the ground above the drain tile, attaching the PVC pipe and sealing it down, and then sealing the sump crock in order to generate a negative pressure underneath the slab. Once the system is running, the radon is drawn into the drain tile piping with the help of the mitigation fan, and safely vented above the roofline.
To mitigate radon in a house that does not have a sump crock or drain tile, we have to dig what's called a suction pit underneath the home to create the negative pressure needed to draw the radon gas into the piping. This is done by coring a hole in the floor and digging out about 5 gallons worth of material from underneath the home to create a collection point. The piping is then run the same way as a drain tile system would, but usually a more powerful fan needs to be installed to be able to pull the radon through the soil.
The most popular style of radon system in Greenfield is through the garage. Garage systems start in the basement, run up the basement wall into the garage through the joist, and then extend up the garage wall through the roof. The radon fan is also placed inside of the garage along the piping. This is the most aesthetically pleasing style of system because of how hidden the pipe is from the exterior. The only part of the garage style system visible to the exterior is the vent stack on the roof. Garage systems also tend to last a lot longer because the fan isn't exposed to the brutal winters we can get here in southeastern Wisconsin. The other big benefit of a garage system is being able to utilize existing electrical outlets to power on the fan. Most homes have available outlets in the garage, and if we can get the fan near one of those, we can save you money by not having to have an electrician come out.
If a garage system is not possible or preferred we can easily install an exterior style radon mitigation system. Our technicians can work with you on the placement on the outside of the home and do a great job hiding it for aesthetic purposes. Exterior style systems run the same in the basement as garage system does but instead of going into the garage the piping extends to the outside of the home. The radon fan is placed exterior and the piping per EPA standards must extend 6" above the roofline. If you would like to find out what style of system is best for your home, give us a call and we can set you up with a free estimate!


text:
Gebhardt, J.
Koch, R. J.
Zhao, W.
Höfert, O.
Gotterbarm, K.
Mammadov, S.
Papp, C.
Görling, A.
Steinrück, H. -P.
Seyller, Th.
The doping of graphene to tune its electronic properties is essential for its further use in carbon-based electronics. Adapting strategies from classical silicon-based semiconductor technology, we use the incorporation of heteroatoms in the 2D graphene network as a straightforward way to achieve this goal. Here, we report on the synthesis of boron-doped graphene on Ni(111) in a chemical vapor deposition process of triethylborane on the one hand and by segregation of boron from the bulk of the substrate crystal on the other hand. The chemical environment of boron was determined by x-ray photoelectron spectroscopy, and angle-resolved photoelectron spectroscopy was used to analyze the impact on the band structure. Doping with boron leads to a shift of the graphene bands to lower binding energies. The shift depends on the doping concentration and for a doping level of 0.3 ML a shift of up to 1.2 eV is observed. The experimental results are in agreement with density-functional calculations. Furthermore, our calculations suggest that doping with boron leads to graphene preferentially adsorbed in the top-fcc geometry, since the boron atoms in the graphene lattice are then adsorbed at substrate fcc-hollow sites. The smaller distance of boron atoms incorporated into graphene compared to graphene carbon atoms leads to a bending of the doped graphene sheet in the vicinity of the boron atoms. By comparing calculations of doped and undoped graphene on Ni(111), as well as the respective freestanding cases, we are able to distinguish between the effects that doping and adsorption have on the band structure of graphene. Both doping and bonding to the surface result in opposing shifts on the graphene bands.
2013PhRvB..87o5437G
73.22.Pr;
71.15.Mb;
79.60.Dp;
Density functional theory local density approximation gradient and other corrections;
Adsorbed layers and thin films;
doi:10.1103/PhysRevB.87.155437

redpajama_set_name: RedPajamaCommonCrawl


text:
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text:
CHARLES STILE
Stile: In governor's race, insurgent mood is no match for the machine
Primary was testament to power of county chairman, not a barometer on Trump
Foes of Democrat Phil Murphy warned that the smiling ex-Goldman Sachs banker who was seen everywhere — on television commercials, in internet ads, and in a blizzard of mail pieces — was really a cunning wolf of Wall Street, carefully concealing his fangs.
And Lt. Gov. Kim Guadagno, the Republican nominee for governor, was attacked as a potential third-term clone of Gov. Chris Christie, her boss of the past 7½ years.
GOV RACE:Front runners Murphy, Guadagno cap primary with victories
RESULTS:New Jersey governor's race primary results
PRIMARY:County and municipal primary results
But in the end, those harsh caricatures mattered little. In many ways, Tuesday's outcome was pretty much set months ago, when Murphy collected the endorsements of all 21 Democratic county committees and Guadagno collected 10, including four with the largest populations of Republican voters.
New Jersey and Virginia are the only two governor's races in the country this year, which means that Tuesday's night's outcome could be interpreted as an early harbinger of next year's midterm congressional elections and barometer of the voter mood toward the young, tumultuous Trump presidency.
But if anything, Tuesday's results were a testament to the resiliency and efficiency of New Jersey's machine politics, an archaic, boss-dominated system that catapulted candidates from Woodrow Wilson to Christie into the governor's seat.
The system carried both Murphy and Guadagno to victory despite misgivings about about their background and experience — Murphy, his Wall Street pedigree and his lack of experience in elected office, and Guadagno, who spent little time over the past 7½ years developing her own identity other than as Christie's dutiful ambassador to the business community.
Story continues after video
The machine formula is pretty simple. Candidates who win the county organization's support are given the "line,'' or preferred placement on the ballot, and often bracketed in the same column with candidates for local office. In a primary, the county line is typically the default choice of partisan voters who haven't paid much attention to the race.
The candidates who have locked up most of the county lines, especially in most of the strategically important counties, are pretty much a lock on winning the race. No amount of anti-establishment fervor — the sentiment that fueled President Donald Trump's rise and Vermont Sen. Bernie Sanders' surprising ascendancy last year — can derail the machine.
The real battle is not for the hearts of voters but for the allegiance of the county committees, particularly those with powerful and entrenched chairmen. Guadagno, for example, struggled early to parlay her role as the party's second-most-powerful figure into winning the lines in all 21 counties.
Enthusiasm for her candidacy was lackluster at best — some officials recoiled at automatically anointing a nominee who had just begun to establish her own identity. Her distancing from Christie came too late in the process, some argued, and her recasting as Trumpian-toned, champion-of-the-middle-class populist failed to catch fire.
Meanwhile, Jack Ciattarelli, 57, was offering himself as a pragmatic alternative, a former businessman who was not saddled with the same Christie baggage. Despite his lack of profile beyond his base in Somerset County, Ciattarelli locked up lines in seven Central Jersey counties.
Yet the numbers were never on his side. Guadagno still mustered lines in 10 counties, including four that endorsed candidates but place candidates on the ballot by a random draw. Still, she had notched the lines in Ocean, Monmouth and Bergen counties, three of the largest Republican strongholds. And when her endorsement of Morris County is included — it's one of the counties with a random draw — she had the institutional blessing of nearly 40 percent of registered Republicans.
in the end, it became too much for Ciattarelli to surmount.
Murphy, who never before ran for public office, hired a bevy of veteran political talent who had honed their careers guiding candidates through the maze of the party machine. He spent heavily, some $16 million of his own money, drawing inevitable comparisons to Jon Corzine, the ex-Democratic governor from Goldman Sachs who set records with his checkbook spending.
"The choice? Insider Wall Street politics or Main Street New Jersey values," said a voice-over in an ad from Democratic Assemblyman John Wisniewski, which compared Murphy and Corzine to three Goldman alumni who work in the Trump administration.
But if Democratic candidates counted on voters' being appalled at Murphy's Wall Street money, the county chairmen were not. They gladly took it. So did the local municipal and freeholder candidates and legislative candidates. He hired a small army of street workers, ranging from $50 to $100 a day, who began knocking on voters doors as early as last summer — an unprecedented ground effort. And he began hitting the airwaves with television ads last fall.
Murphy privately urged party officials to consider him their second choice if one of the earlier candidates, Senate President Stephen Sweeney, D-Gloucester, and Jersey City Mayor Steve Fulop, dropped out of the race.
That's precisely what happened when Fulop withdrew last October. Soon after, when northern county chairmen aligned with Fulop pledged their fealty to Murphy, Sweeney bowed out. Within weeks, the entire Democratic establishment set aside its doubts about Murphy's inexperience and his Goldman ties, and fell into line behind him.
His rivals, hoping to tap the anti-establishment, anti-Wall Street anger stirred up by Sanders' insurgency a year before, failed to make any inroads. Wisniewski, who served as Sanders' statewide chairman last year, captured a mere three votes in his home county convention of Middlesex when it met in March to award the line for governor.
Some analysts said the Wall Street attack on Murphy had limited potency.
"We're not in Kansas. We're in New Jersey, where a lot of people work on Wall Street,'' said Ben Dworkin, director of the Rebovich Institute of Politics at Rider University, who noted that Hillary Clinton carried New Jersey last year despite her deep ties to Wall Street donors.
At one point in the race, Murphy's rivals tried to make the machine-dominated process an issue — a hope that, perhaps, undecided voters would rise up and reject the business-as-usual behavior of the party machines and choose a candidate who did not win the line, who was placed somewhere in a column at the far end of the ballot.
"It got us Jon Corzine; it got us Chris Christie,'' said Jim Johnson, a former undersecretary of the U.S. Treasury, during a debate last month. "It got us Chris Christie again, and if we don't stand up and open up this process to all of us, it will get us Phil Murphy."
Johnson framed it as a warning and an appeal to votes. But Tuesday it proved to be a prophecy.


We are thrilled to announce that our 4th Annual Youth Carnatic Music Festival on Jan. 14th and 15th will be in support of Bhumi!
Help us reach our fundraising goal of $15,000! To donate to Bhumi online, click here.
When you donate online, please send us an email at brindavani.usa@gmail.com telling us how much you contributed!
Bhumi is one of India's largest independent and youth volunteer non-profit organisations. Founded in 2006, the organization serves as a platform for the civic-minded youth of India to volunteer in projects relating to education, animal welfare, the environment, and health, specifically targeting the underprivileged members of society. Bhumi's volunteers, who consist entirely of individudals under the age of 30, educate and mentor children from orphanages, slums and village community centers across the country to pave a more promising future both for the children they serve and for India as a whole. At the same time, Bhumi seeks to instill values of empathy, volunteerism, and leadership in its youth volunteers.
Bhumi currently has 14 chapters (and counting) in India and engaged 12,000 volunteers in over 300,000 hours of service in 2016 alone.
To help build a more influential, equal and socially conscious society.
All of Bhumi's service and education is delivered completely free of charge. Therefore, Bhumi relies on donations to sustain and grow its efforts in providing for the underprivileged of India.
Please contribute generously to this wonderful cause!


It'd be great to see an article on this, anyone fancy it?
My camping stove has a metal corrugated flute that fits around the pots and hangs down slightly.
The idea is that it uses less fuel by capturing the heat that would normally escape out the side and funnels it up the side of the pot to warm it faster.
Sorry just an idle thought and in no way contributing to your question... but I suppose cooking using underground earth oven pits (such as native north american indians do) would be more energy efficent. Or if someone could somehow capture the excess energy in the same way that some hybrid cars capture the excess energy when braking.
Hi Tahir.... Tefal type steamers and microwaves are way way cheaper than ovens/hobs., and the capital cost bought secondhand are miniscule.
A three tier system will provide 3 meals including desert for....well, do the maths...800W..30minutes at 9.32pence inc vat per kwh.
It would be nice to see the article reflecting the more efficient use of cooking facilities that most people have - best use of the oven when it is on, how to fill it up, baking/cooking in bulk, etc; rather than what is viewed (by some, anyway) as the more eccentric ways of cooking, eg haybox, solar cooking, clay oven, sub-soil cooking methods.
Agree, anyone up for it?
I can tell you that unless you are cooking breads and pastries then preheating an oven is a waste of energy.
I also tend to switch the oven off slightly early and let the residual heat finish the cooking. The same when cooking on the stove using a heavy pot/pan that retains heat.
We were also given one of those new fangaled mini ovens that cook, grill, microwave, wash dishes etc. We now use that alot as it heats up almost instantly and as it is tiny doesn't consume as much energy - but big enough for plates etc.


Blurb: Wealthy entrepreneur Nigel Cain has devised an efficient new way to bring the earth's most precious resource to the masses – clean water – by transporting massive man-made icebergs from the frigid arctic and delivering them literally to the doorsteps of millions.
Review: I received a copy of this book from the author in exchange for an honest review as part of his blog tour.
I don't even know really where to begin about this book. Overall, it's a good read. Definitely thrill packed and a wild ride. However, that's not to say it's absolutely perfect.
I don't even really know how to explain my big issue with this book. At 377 pages, it's not a terribly long book. However, when at least 300 pages are spent with the lead-up to the double homicide and conspiracy mentioned in the blurb, it felt a little bogged down. I'm not saying that those 300 pages were unimportant or not enjoyable. However, it sometimes felt as if things were a little more drawn out than what was necessary for the book. I just felt as if too much time was spent on the lead-up to what was really at stake with the iceberg. There was a lot of technical information that I, personally, did not need to enjoy or understand this book.
Now that all of that is said … I really don't think that it's a bad book. The last 100 pages or so were a lot of fun trying to figure out how Pike was going to get out of the mess he found himself in. Would "The Blast from the Past" be able to manage one more rescue?
I thought Gabriel Pike's character was really interesting. There was a lot more to him than met the eye. He was a nice guy, but he could get his hands dirty when necessary. It was also interesting to watch how a normal guy can be manipulated. It can happen so very fast and without his really knowing what is going on. It definitely doesn't take much to inflate a guy's ego 🙂 But I did have a problem with how cookie-cutter clean he appeared to be. I don't know, it just felt forced to me that he was so nice. But it definitely worked in the situation that his character was in. But the one character that really surprised me the most was Mallory. What a character she was! Nice on the surface, but ruthless underneath. Whew. Definitely a surprise to me to some extent.
I would definitely recommend this book. I thought it was a lot of fun and I'm glad that I had the opportunity to give it a shot.


Though zodiac wheel depicts Earth's movement around the Sun, it is still needed to take into account the rotation of the Earth around its axis itself which is also called diurnal rotation. Every 24 hours zodiac wheel makes a full circle moving clockwise. Commonly believed that circle has neither beginning nor ending, but from astrological point of view the starting moment of the new life is a mysterious beginning of the circle. The starting point is always located to the left from the chart and astrology has a term for it: Ascendant or Rising Sign. Ascendant is the eastern point of the moment and location of birth and is the precise degree of 360° wheel that went through the eastern horizon when the owner of the chart. It points out the crossing of the ecliptic with the horizon or in other words the crossing of Earth and the sky. Through the Earth's rotation the full zodiac circle passes over the Rising Sign every day. Around every 4 minutes the Rising Sign changes its degree.
The horizon in the chart is symbolized by the horizontal line inside of the circle from the eastern point (Ascendant) to the western point (Descendant). The meridian is a vertical line inside the circle which stands for due south (which is at the top of the wheel) and the due north ( which is the bottom of the wheel). The intersection of horizontal and vertical lines is called cross or astrological angles and it is associated with the mix of divine and humanly, the Earth and the sky, heavenly design and human implementation.
The planets situated in the upper part of the birthchart correspond to those over the horizon by the particular moment and location the chart shows, and the planets situated in the lower part - to those under the Earth.
For example, let's take the birth at dawn, we will see that the Sun will be in proximity to the Rising Sign or in other words to the eastern point of the chart. The Sun goes from east to west within the day and all the movements are depicted in the chart by its clockwise shifts to the upper part of the chart or to Midheaven also known as medium coeli (MC) which is situated at the due south by the moment of birth. For anything that happens around noon the Sun in the chart will be situated somewhere at the top. Opposite to Ascendant is located a Descendant or a western point in the sky. Anything that happens near the evening or in the afternoon will be located in the western part of the chart. After the sunset, the Sun goes down the horizon imumcoeli (IC) or 'under' the Earth in a clockwise direction. This time is associated with midnight and a person born in this period will have the Sun in the lower part of the chart. The Sun then moves to morning until the break of the day and it is again visible from the east or in the area of the Ascendant. One of the ways to check the trustworthiness of the chart is to check the actual hours of the needed event and the position of the Sun in the birth chart. For instance, the person came to life around 6:00 A.M. and you see that the sun is at the top of the chart (though it should be somewhere in the eastern part), so you understand it is wrong.
The horoscope is the crossing point of heavenly world and a human one. The most basic structures like the cross and the circle can provide us with profound understanding of its interaction, and can serve as baby steps for direction in astrology and lead us through our inner and outer paths.


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FILE – Eleven RCMP divers and one instructor from across the province are in the Comox Valley to practice swift water rescue and recovery techniques. (Erin Haluschak/Black Press Media)
Hero's quick action saves drowning kayaker in Peachland, B.C.
According to RCMP, the man's kayak had overturned, and he was not wearing a life jacket
A kayaker was saved from drowning after the quick actions of a Peachland man Friday afternoon.
The hero helped a West Kelowna man in his fifties to shore after his kayak had overturned, and was not wearing a life jacket.
"A Peachland resident was in the area at the time, unaware of the incident on the water when he heard a faint call for help," said Cpl. Jesse O'Donaghey of the Kelowna RCMP.
"The man who is being considered a hero, spotted the kayaker struggling to stay above the water's surface and plunged into the frigid waters of the lake to help."
READ MORE: Okanagan-Shuswap weather: Winds and clouds
READ MORE: Puppy fraud leads to West Kelowna RCMP warning
RCMP were called to Beach Avenue in Peachland to assist BC Emergency Health Services, and learned that the reports of a possible drowning victim had been saved and pulled out of the water.
The kayaker was taken to hospital for exposure to cold water.
@KelownaCapNews
newstips@kelownacapnews.com
Boston crime boss Whitey Bulger died of head injuries, death certificate says


The entire story up to presently finished chapters is up on the FF.N listings, which includes the entirety of Book 3, and 8 new chapters of Book 4 which were NOT released on FFML.  The Inuyasha arc has begun, and anyone wanting to comment or review, feel free.  I'm always interested in feedback.


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Mostier d'Aiun (en francès Moutier-d'Ahun) és una comuna (municipi) de França, a la regió occitana de la Nova Aquitània, departament de la Cruesa. La seva població al cens de 1999 era de 193 habitants. Està integrada a la Comunitat de comunes del Pays Du Cruesa Thaurion Gartempe.

Moutier-d'Ahun es caracteritza pels seus exòtics formatges, en particular la varietat Fromage de Moutier (formatge De Moutier).

Llocs d'interès
Aquest llogarret és famós per l'Abadia De Moutier-d'ahun, en francès L'Abbaye de Moutier-d'Ahun.

Demografia

Administració

Referències

Municipis de la Cruesa

redpajama_set_name: RedPajamaWikipedia


When I was a kid, I remember attempting to make a Spritz cookie with a cookie press contraption that was just too difficult for my little hands to grasp let alone the dough was too soft and didn't hold up after being pressed. This caused me to have a frustration with this cookie into adulthood. I thought I would revisit the concept of the spritz cookie but in a whole new way. That is when I stumbled on a recipe for Roselyn's Buttermilk Jumbles.
Roselyn's Bakery opened in 1943 and was a major distributor of baked goods around the Indianapolis area. They closed in 1999 leaving many locals craving their specialties, including the Buttermilk Jumble Cookie. Although you can still find some of their baked goods in supermarkets near the area they are non-existent here in Florida and it is a shame because they are so delicious and rather simple to prepare. Resembling the look of a spritz cookie, you use a piping bag and large star tip rather the traditional cookie press. I much prefer this method as most people have these items already in their home and you don't have to go waste money on expensive cookie presses to get an elegant looking cookie.
This cookie is soft and delicate. It looks impressive and time consuming but is easy to assemble and uses minimal ingredients. The only ingredient that may be hard to find for this recipe is the necessary arm strength and posture needed to make many little stars. The formula uses the creaming method to ensure a proper spread and rise. Also by using cake flour rather than all-purpose the cookies obtain an even smoother, tender texture than a traditional spritz. All in all a great find that history has tried to swallow up but hopefully this delicate little jumble will stay alive a bit longer.
Note: You will need a piping bag and a large star tip. Cookies can be stored in an airtight container at room temperature for 3 days. This formula yields about 3 dozen cookies.
Adjust oven racks to upper-middle and lower-middle positions. Heat oven to 375°. Line two large baking sheets with parchment paper. Fit a piping bag with a large star tip.
Beat the sugar, shortening, and salt together until light and fluffy. Mix in the egg and vanilla until just combined. Add the flour, baking soda, and buttermilk. Mix until light and fluffy. Transfer dough to prepared piping bag.
For each cookie, pipe 1 star and then pipe 6 more stars surrounding the first star onto the prepared baking sheets, spacing cookies about 2 inches apart. Bake until light golden, about 10 to 15 minutes. Cool on the baking sheets. Repeat with any remaining dough. Serve.
Beautiful!!! By the way, thanks for following my blog. 😉 I am following back. I LOVE your blog!!
Thank you so very much for this recipe! I have been searching for this for several years, cause I lived in Indy, and these cookies were my favorite!
i loved these cookies when I lived in Indy! I made them tonight and they did not keep their shape. I followed the recipe…and used cake flour. What am I doing wrong?


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Call Us On (02) 9808 3736
We Care About Your Peace of Mind.
Accounting Done Differently.
At George P. Harris & Associates we are committed to helping our clients to achieve their financial objectives by serving as their tax and accounting professionals. We are located at 188 Blaxland Road, Ryde, just opposite the Top Ryde City Shopping Centre. Look out for our yellow building.
Established for over 40 years, George P Harris & Associates today have a dynamic team of more than 8 professional and support staff who provide a full range of accounting services to individuals, small to medium businesses and not-for-profit organisations throughout Australia and Overseas.
The strength of our business is in delivering excellence. This is achieved through our team's high level of expertise and the quality of our professional and effective service, whatever your needs may be.
At George P Harris & Associates, we believe in providing quality Accounting, Taxation and Management Consulting Services to our client base in a timely and efficient manner. We approach every client on an individual level and tailor our approach to each client respectively.
In a continuously changing economic climate, we strive to be one step ahead of the game and plan for the future rather than reacting to the past. This is particularly shown in our proactive and tailored tax planning strategies. All the time in the world makes no difference to us, we're not counting.
To discover how we can help you to maximise your personal wealth or boost your business profitability, contact us today on (02) 9808 3736.
We look forward to meeting you and welcoming you as our client.
Accountancy – Our services will help to reduce your administrative burden.
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Book-Keeping – It's our job to get your books straight and keep them that way.
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Our services are not restricted to businesses and we have a large core of personal tax clients. Whether you need assistance with your tax returns or advice on self assessment, we can help you.
Our dedicated team can provide the following services:
Completion and filing of relevant tax returns
Advice on minimising tax liability for all personal taxes including:
o Individual Tax Returns
o Capital Gains Tax (CGT)
o Non-Domiciliary Taxes
Advice on what payments are due and when
Advice on trusts and estates
Please contact us to discover how we can help you make the most of your wealth
Tax Deductible
As one of Sydney's most experienced team of tax accountants, our fees are tax deductible. We specialise in Tax Returns for Individuals, Businesses and Companies.
With over 45 years experience, we are the Tax and Accounting Experts, and deliver Personalised Professional Accounting Services to all our clients.
Personal Income Tax Rates 2020-21
Taxable income Tax on this income*
0 – $18,200 Nil
$18,201 – $45,000 19c for each $1 over $18,200
$45,001 – $120,000 $5,092 plus 32.5c for each $1 over $45,000
$120,001 – $180,000 $29,467 plus 37c for each $1 over $120,000
$180,001 and over $51,667 plus 45c for each $1 over $180,000
*The above table does not include Medicare Levy or the effect of any Low Income Tax Offset ("LITO"). There are low income and other full or partial Medicare exemptions available. A Medicare Levy Surcharge may also be applicable and is applied on a progressive basis if eligible private health insurance cover is not maintained..
The 2020-21 financial year starts on 1 July 2020 and ends on 30 June 2021. The financial year for tax purposes for individuals starts on 1st July and ends on 30 June of the following year.
Medicare Levy Surcharge ("MLS")
In 2020-21 the Medicare Levy remains unchanged at a progressive basis rate of 2%.
If eligible private health insurance cover is not maintained the MLS adds a further levy of 1% to 1.5% depending on your income. If you hold private hospital cover from 1 July 2020 (with a hospital excess of $500 or less for singles, or $1,000 or less for couples/families) and maintain it throughout the financial year, you would be exempt and won't pay any MLS. MLS only applies when your annual taxable income exceeds $90,000 for singles or $180,000 for couples and you do not hold approved hospital cover with a registered health fund. In the event that you do not maintain your cover for the full financial year, you'll pay the surcharge for every day you weren't covered under your private health cover. There are low income and other full or partial Medicare exemptions available.
The 2019 Budget announced measures to increase the LMITO values from the 2018-19 year continue to apply through to 2021-22. The LMITO base amount will increase from $200 to $255; the maximum amount will increase from $530 to $1080. Revised income tests also apply.
Income Offset
up to $37,000 $255
$37,001 to $48,000 $255 plus 7.5 cents for each dollar over $37,000
$48,001 to $90,000 $1,080
$90,001 to $126,000 $1,080 less 3 cents for each dollar over $90,000
As before, the LMITO will be paid in arrears by inclusion in the tax assessment upon tax return lodgement after the end of the financial year.
Tax scale changes from the previous year came from tax cuts brought forward as part of the "JobMaker Plan – bringing forward the Personal Income Tax Plan" contained in the 2020-21 Budget and resulted in the following adjustments:
The 19% rate ceiling was lifted from $37,000 to $45,000; and
The 32.5% tax bracket ceiling was lifted from $90,000 to $120,000
Contact Us Anytime, We're Here To Help You.
What's New in 2020-21?
Recent History of Tax Scale Adjustments
The 2018 Budget announced a number of adjustments to the personal tax rates taking effect in the tax years from 1 July 2018 through to 1 July 2024.
The new rates lifted the 32.5% rate ceiling from $87,000 to $90,000 in the 4 years from 1 July 2018 to 30 June 2022, with further adjustments scheduled from 1 July 2022 and 2024.
Subsequently announced in Budget 2020 (on 6 October 2020) the 1 July 2022 scale adjustments were brought forward to apply from 1 July 2020 (2020-21 year), and the LMITO (Low and Middle Income Tax Offset) was retained for the 2020-21 year in addition to the Low Income Tax Offset brought forward at the higher value of $700. The previously legislated adjustments to apply from 1 July 2024 remain unchanged.
The tax bracket changes announced in Budget 2020 (reflected in the table above) were:
the 19% rate ceiling lifted from $37,000 to $45,000
the 32.5% tax bracket ceiling lifted from $90,000 to $120,000
For a taxpayer with taxable income of exactly $120,000, the saving is $2,430. For a taxpayer with taxable income of $45,000, the tax saving is $1,080.
The nominal tax free threshold of $18,200 is effectively raised to $23,227 for low income earners after inclusion of the Low Income Tax Offset and the Low & Medium Income Tax Offset.
The Budget 2021 (11 May 2021) made no further changes to the 2020-21 tax scale, but retained the Low and Middle Income Tax Offset for an additional year from 1 July 2021.
Foreign residents' capital gains tax
The 2017 budget measure to deny access of foreign tax residents to the CGT main residence exemption from 7:30PM (AEST) on 9 May 2017 excluded properties held prior to this date until 30 June 2020.
Temporary residents who are Australian tax residents are not affected by the change.
As the legislation became law on 12 December 2019, affected taxpayers will, if necessary, need to lodge or seek amendments for relevant tax returns back to 2016-17. The ATO has advised that late interest and other penalties will be reduced, provided the taxpayer seeks to comply "within a reasonable timeframe".
There are limited exclusions from the rules for certain life events occurring within 6 years of becoming a foreign resident.
Super rules for older Australians
Loosening of super contributions rules for older Australians, having effect from the 2020-21 financial year, include:
From July 1, 2020 Australians aged 65 and 66 are able to make voluntary superannuation contributions, both concessional and non-concessional, without meeting the Work Test. This aligns the Work Test with the eligibility age for the Age Pension. [Note that under a Budget 2021 proposal, the work test is also to be removed on non-concessional or salary sacrifice super contributions by persons aged 67 to 74.]
The age limit for spouse super contributions increased from 69 to 74 years.
The age limit for access to the bring-forward arrangements is extended to those aged 65 and 66.
The Coronavirus response comprised a number of measures announced and legislated beginning from March 2020. A number of measures extend into the 2020-21 year and beyond.
New or amended business measures applying from 2020-21 include (not exhaustive):
Loss carry-back provisions allow tax losses from the 2019–20, 2020–21 or 2021–22 years to offset previously taxed profits from 2018–19 or later [Also a Budget 2021 proposal to extend this to 2023]
Div 7A benchmark interest rate for 2020–21 is 4.52%
Small business entities and medium business entities can fully expense depreciating assets acquired from 7.30 pm AEDT on 6 October 2020 until 30 June 2022 [Also a Budget 2021 proposal to extend this to 2023]
The instant asset write off threshold for small businesses was initially increased to $150,000 until 31 December 2020, with first use/ installation date extended to 30 June 2021.
This has since been enlarged and extendedfrom 7:30pm (AEDT) on 6 October 2020 until 30 June 2023. Businesses with turnover up to $5 billion can deduct 100% of eligible depreciable assets of any value (including improvements to existing assets) in the year of installation.
Medical expenses no longer claimable: The availability of a tax offset for medical expenses has been progressively wound down over recent years. From 1 July 2019 no more claims can be made.
Redundancy and early retirement tax concessions: In the 2018-19 MYEFO, the Government announced that from 1 July 2019 it would extend the concessional tax treatment of genuine redundancy and early retirement scheme payments to certain taxpayers under Age Pension qualifying age.
The purpose of the measures is to align access to the redundancy and early retirement tax concessions with the Age Pension qualifying age rather than the age-based limit of 65 years.
Salary Sacrifice Integrity: Legislation has been passed from the 1st January 2020 to ensure that an individual's salary sacrifice contributions cannot be used in the calculation of an employer's minimum superannuation guarantee obligations (currently 9.5% of Ordinary Time Earnings).
The meaning of Ordinary Time Earnings for super guarantee purposes has also been expanded to include amounts which would be Ordinary Time Earnings, had they not been salary sacrificed into qualifying superannuation.
Expansion of taxable payment reporting systems: From the 1st July 2019, the taxable payments reporting system has been extended to include security providers and investigation services, road freight transport and computer system design and related services.
Cash in hand wages not tax deductible: From the 1st July 2019, legislation has been approved to limit employers claiming tax deductions for certain payments for personal services such as wages, for which the PAYG witholding tax obligations have not been complied with.
Bushfire Relief Payments Tax Exempt: Legislation has been passed to exempt Bushfires Disaster Relief Payments from tax.
First home supersaver scheme: A 2017 budget measure introduced a scheme to encourage first home savings through superannuation contributions. Salary sacrifice for first home-owner savers super contributions made from 1 July 2017 can be withdrawn from 1 July 2018 for a first home deposit.
Super rules for older Australians: From the 1st July 2020, the Treasurer has announced a softening of super contributions rules for older Australians:
From July 1, 2020 Australians aged 65 and 66 will be able to make voluntary superannuation contributions, both concessional and non-concessional, without meeting the Work Test. This will align the Work Test with the eligibility age for the Age Pension.
The age limit for spouse contributions will be increased from 69 to 74 years.
The age limit for access to the bring-forward arrangements be extended to those aged 65 and 66.
Home downsizing super contributions for 65 year olds: Downsizing contribution scheme for those aged 65 years and over introduced as part of the First Home Supersaver scheme legislation applies to home sale contracts exchanged from 1 July 2018.
The Government earlier this year (2019) announced that from 29 January 2019 the small business (turnover up to $10 million) instant asset deduction limit is to be increased from $20,000 to $25,000 and availability extended until 30 June 2020.
Announced in the 2019 Budget – from 7:30 PM (AEDT) on 2 April 2019 (Budget night) until 30 June 2020:
The small business (turnover up to $10 million) write-off limit is increased from $25,000 to $30,000, applied on a per asset basis.
Medium sized businesses (turnover from $10 million to $50 million) will now also have access to the instant asset write off in respect of assets acquired from Budget night to 30 June 2020.
(As before) the small business pooling (simplified depreciation) rules and suspension of the lockout rules continue until 30 June 2020.
The 2017 budget measure to deny access to foreign and temporary tax residents to the CGT main residence exemption from 7:30PM (AEST) on 9 May 2017 excludes properties held prior to this date until 30 June 2019.
GST on low value imported physical goods
The Government has passed legislation to reduce the current tax-free threshold on online sales of imported physical goods from $1,000 to zero. This measure will start on 1 July 2018.
Taxable Payments Reporting for Cleaners and Couriers
The government intends to extend the Taxable Payments Reporting System (on a basis similar to that which currently exists for the building and construction industry) for payments made by businesses making payments to cleaners and couriers.
The arrangements start on 1 July 2018 with the first annual report due by 28 August 2019. Entities subject to the reporting requirements would be those which:
make payments to cleaners and couriers; and
have an ABN
Inadvertent super cap breaches
Eligible individuals are to able to choose to nominate their wages from certain employers to not be subject to the superannuation guarantee from 1 July 2018.
At least one SG employer will need to be retained.
Individuals with more than one employer who expect their income for SG purposes will exceed $263,157 for the financial year will be able to apply for an exemption certificate to release some of their employers from their SG obligations.
Government super contribution for lower income earners: Under legislation passed in September 2014 the Low Income Superannuation Contribution ("LISC") benefit ceases on 30 June 2017. Determination of eligible LISC claims will cease on 30 June 2019. The 2016 Budget however contained a similar new measure to commence on 1 July 2017 for which legislation has now been passed.
Spouse super tax offset: The full rebate spouse income threshold has been increased from $10,800 to $37,000 to apply from 1 July 2017, with a shading out on incomes between $37,000 and $40,000. The maximum rebate (calculated at the rate of 18% of maximum rebatable contributions) remains at $540.
The Low Income Tax Offset full amount in 2017-18 is $445 reducing by 1.5 cents in the dollar, for every dollar of taxable income over $37,000, such that it cuts out at an income of $66,667. The effect is that no tax is payable up to an income of $20,542.
Superannuation Caps and Pensions Rules – From 1 July 2017
Modified super contribution cap and retirement rules introduced, starting from 1 July 2017. The changes include:
The annual concessional contributions cap is fixed at $25,000, non-concessional $100,000 subject to $1.6 million limit on total super balance
changes to the bring-forward rules, including transitional measures
transfer balance cap: a limit of $1.6 million on the total superannuation which an individual can move to the tax-free retirement phase
transition to retirement pensions excluded from the tax-free retirement phase tax-free treatment
Superannuation death benefits – 'anti-detriment' deduction removed from 1 July 2017
First home supersaver scheme: Salary sacrifice for first home-owner savers – super contributions made from 1 July 2017 may be withdrawn from 1 July 2018 for a first home deposit.
Residential rental property owners are to be hit with deduction limitations and a foreign owner's fee under measures proposed in the 2017 Budget:
Deductions for travel expenses related to a residential rental property not allowed from 1 July 2017
Depreciation of plant and equipment claims will be restricted to the owner who actually purchased the asset. This will apply prospectively to assets purchased after 7.30pm on 9 May 2017.
Foreign owners of residential real estate from 9 May 2017 will be hit with an annual vacancy fee where the property is not occupied or genuinely available on the rental market for at least 6 months in 12.
Personal super contributions
The requirement that an individual must earn less than 10% of their income from employment to be able to claim a deduction for personal superannuation contributions has been removed from 1 July 2017.
Higher income earners' additional tax on super contributions (Div 293 tax): the threshold at which high-income earners pay Division 293 tax on their concessional taxed contribution to superannuation is $250,000 from 1 July 2017 (down from $300,000).
HECS-HELP repayments by overseas graduates
Repayment obligations commence 1 July 2017 From 1 January 2016, for taxpayers who have moved overseas for more than six months.
Medical expenses – the tax offset is being phased out – from 2015–16 until 2018–19, claims for this offset are restricted to net eligible expenses for disability aids, attendant care or aged care. Net expenses are your total eligible medical expenses minus benefits from Medicare, National Disability Insurance Scheme (NDIS) and private health insurers which you or someone else, received or are entitled to receive. This offset is income tested. If you are eligible for the offset, the percentage of net medical expenses you can claim is determined by your adjusted taxable income (ATI) and family status.
Non-Residents Capital Gains Tax:
Amendments will be made to the principal asset test to ensure that property is taxable if disposed of by a foreign resident with effect from 7.30pm (AEST) on 14 May 2014, and transactions within a tax consolidated group will be ignored.
Withholding tax: From 1 July 2016 a 10% non-final withholding tax will apply to the disposal by foreign residents of certain taxable Australian property. The purchaser will be required to send 10% of the sale proceeds to the Tax Office. This measure will not apply to residential property under $2.5 million or to Australian residents.
Thin capitalisation and other rules governing interest deductibility by multinational entities are being tightened with effect from 1 July 2014
Super contribution caps – concessional caps remain the same as previous year at $30,000 – the concessional cap is $35,000 for anyone aged 49 years or more immediately before (i.e. on 30 June) the beginning of the previous financial year. The Non-concessional CGT cap has been indexed as per existing law. (Note however, a number of very significant changes apply from 1 July 2017.)The tax laws limit the amount of money you can voluntarily contribute to your super account on a concessional basis. This is achieved by setting the superannuation contribution limits ("caps") which operate to ration the tax benefits available each year. There is also a limit to the tax concessions you can receive on each year's contributions, and from 1 July 2017 there is also a cap (dollar limit) on the value of the superannuation balance which can support concessionally taxed income streams. Concessions on higher income earners' contributions are reduced through the application of an additional ("Division 93") contributions tax.Super funds over the limits are subject to additional tax. Excess concessional contributions are counted towards the non-concessional cap. To avoid penalty rates of tax, from 1 July 2013 excess concessional contributions can be withdrawn, and taxed at the individual's marginal rate plus interest. Legislation was passed in March 2015 to treat excess non-concessional contributions on a similar basis. The potentially higher tax means that in most instances members will want to keep super contributions, and their total funds, within the specified caps.
From 1 July 2017, the Government will improve the integrity of the superannuation system by including the use of limited recourse borrowing arrangements (LRBA) in a member's total superannuation balance and transfer balance cap.
The Government will allow a person aged 65 or over to make a non-concessional contribution of up to $300,000 from the proceeds of selling their home from 1 July 2018. These contributions will be in addition to those currently permitted under existing rules and caps and they will be exempt from the existing age test, work test and the $1.6 million balance test for making non-concessional contributions.The measure will apply to sales of a principal residence owned for the past 10 years or more, and both members of a couple will be able to take advantage of this measure for the same home.
Changes to concessional (pre-tax) contributions rules from 1 July 2017 a number substantial changes to the superannuation rules relating to contributions caps come into effect:
the 10% 'maximum earnings' condition for personal super contributions deductions is removed
the concessional superannuation contributions cap is reduced to $25,000, indexed to AWOTE (applicable to all age groups)
Backpacker Tax – From 1 January 2017, temporary working holiday makers will be taxed at a the rate of 15% for incomes up to $37,000. Over $37,000 the normal non-resident tax rates (starting at 32.5%) apply. The Employer registration deadline was extended to 31 January 2017, and employers will need to issue separate payment summaries (group certificates) for periods before and commencing 1 January 2017. In the same bundle of measures, the application charge for working holiday maker visas will also be reduced by $50 to $390, however from 1 July 2017 the rate of tax on the Departing Australia Superannuation Payment (DASP) goes up to 65%. The departure tax (Passenger Movement Charge) is also up by $5.
HECS-HELP repayments to graduates living overseas: Australian graduates living overseas will be brought into the HECS-HELP repayment arrangements based on income (above the HELP/TLS income thresholds) in the 2016-17 tax year.
HECS-HELP Benefit incentives for graduates in the fields of early childhood education, maths, science, education and nursing will no longer be available after 2016-17. A maximum of 2 years is allowed to lodge applications, with no late applications being accepted.
Voluntary and upfront HECS-HELP payments bonuses will no longer be available after 1 January 2017.
Capital Gains Withholding/clearance on disposal of properties by foreign residents – Foreign resident capital gains tax withholding requirements apply to foreign resident vendors of taxable Australian property under contracts entered into from 1 July 2016. The system also provides for a clearance certificate process to enable tax-resident vendors to avoid the withholding, or for variation of the rate. The obligation is placed on purchasers to collect and remit the tax. Other features of the scheme:
The requirements apply where the contract price is $2 million or more
The withholding tax rate is 10% – to be withheld at settlement.
The tax is non-final – which enables the vendor to claim the credit when lodging an Australian tax return.
Main residence exemption (non-residents) – Under a 2017 Budget proposal, foreign and temporary tax residents will be denied access to the CGT main residence exemption from 7:30PM (AEST) on 9 May 2017. Existing properties held prior to this date will be grandfathered until 30 June 2019
Superannuation Changes
From 1 July 2017 a limit is proposed on the amount of super which can be transferred in to the tax-free retirement phase of a super fund. This "transfer balance cap" has been set at $1.6 million (to be indexed to CPI in $100,000 increments). The measure is essentially retrospective; Super fund members will have until 30 June 2017 to conform. How will it work? See Budget Paper No. 2 and Budget Fact Sheet.
From 1 July 2017 a new low income superannuation tax offset (LISTO) for adjusted incomes up to $37,000, to reduce the tax on concessional super contributions up to a cap of $500. The offset will be non-refundable. Whilst full details are yet to be published, it might be expected that the offset will operate in similar terms to the "LISC" which ceased on 30 June 2017. The LISC provided a rebate to the super fund account of the low income member at the rate of 15% of eligible contributions, thus matching the tax on contributions, and up to a ceiling of $500.
From 1 July 2017 the low income threshold of the receiving spouse of the low income spouse offset will be increased from $10,800 to $37,000.
From 1 July 2017 the concessional superannuation contributions cap will be reduced to $25,000 (currently $30,000 or $35,000 if over 49).
From 1 July 2017 unused concessional contributions cap amounts (accrued from that date) can be used in a catch-up contribution for up to 5 years. (This is only available for those with a super balance of less than $500,000).
From 1 July 2017 the Div 293 (30% tax rate) contributions tax to apply to earnings over $250,000 (currently $300,000).
Commencing 3 May 2016 7.30pm (AEST), there will be a lifetime cap of $500,000 for all non-concessional contributions since 1 July 2007. This will replace the current limit of $180,000 (which is up to $540,000 under the bring-forward rule).
From 1 July 2017 the anti-detriment provision in respect of death benefits from super (which currently allow a member's lifetime contributions tax payments to be paid into an estate) will be removed.
From 1 July 2017 people aged 65-74 will no longer need to satisfy a work test for super contributions.
From 1 July 2017 anyone up to the of age 75 can claim a deduction for personal superannuation contributions. This abandons the 10% rule and obviate the need for salary-sacrifice arrangements to enable before-tax super contributions.
From 1 July 2017 the tax exemption on earnings of assets supporting Transition to Retirement Income Streams will no longer be available.
Starting up in business can be a daunting prospect, with budding entrepreneurs all too often left to fend for themselves. We will help you to cut through the red-tape and support you at a crucial time in the life-cycle of your business.
Bring us your business ideas and we'll help you to evaluate them in a constructive and realistic manner. We can also help you:
Decide on the most suitable structure for your business – sole trader, partnership, or limited company
Prepare a business plan, cash flow projections, budgets, and trading forecasts
Assess your finance requirements, advise on the best sources of finance, and draw up the necessary proposals
Establish a good working relationship with your bank
Complete all registration requirements through the Australian Taxation Office
Deal with company secretarial issues
Set up a recording system for your internal use and for complying with statutory requirements
To arrange an initial consultation, please contact us today.
It's our job to get your books straight and keep them that way. We will collect all the receipts, bank statements and other papers and make sure that they are filed correctly to meet the requirements of the ATO and other interested parties and all at a competitive price and convenience to you.
We take pride in keeping the accounting records up to date, making sure the analysis is right and that the accounts balance, so, if you want to concentrate on running your business, allow us to concentrate on what we do best – managing your accounts.
Please contact us for further information and advice.
We can prepare accounts for all types of business, from sole traders to partnerships and limited companies.
Our services will help to reduce the administrative burden, allowing you to concentrate on running your business, while giving you peace of mind that your accounts and returns are in order.
Our accounting and compliance services include:
Preparation of annual accounts
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Book-keeping services
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Maintaining PAYG records and associated returns
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In the face of constantly evolving tax legislation, we can help to ensure that you are paying the right amount of tax, while also taking advantage of the tax schemes and allowances that are available to you and your business.
We can offer peace of mind that you are complying with your tax liabilities, while freeing up time for you to devote to your business or personal pursuits.
Some of the areas where we can help your business include:
Deciding on a tax-efficient structure
Making the most of allowances
Maximising tax relief on acquisitions
Liaising with the ATO on your behalf
Administering the payroll can be an arduous and time-consuming task for today's busy business owner.
At George P Harris & Associates, we can help to relieve the burden with our comprehensive payroll service which includes:
Customised payslips
Administration of PAYG, statutory sick pay, statutory maternity pay, etc
Summaries and analyses of staff costs
Administration of incentive schemes, bonuses, gratitude and termination payments
George P Harris & Associates is a long-established and professional firm of Accountants and Tax Advisers based in Ryde.
We can provide a complete accountancy solution tailored to your individual needs, and specialise in providing proactive advice to small, medium-sized and large companies and businesses, as well as private individuals.
Whatever your needs, our dedicated team of professionals will always go the extra mile, ensuring that you receive a comprehensive, timely and efficient service at all times.
Please browse our website to find out more about what we can offer you. It also contains a wide range of useful guides and tools that provide tax, business and financial information, which we trust you will find useful.
To discuss how we can help you further, please contact us to arrange your free initial consultation.
As well as the personal attention of a designated partner, each client benefits from a highly trained team with years of experience. Our intention is to ensure that our clients do not have to contend with problems that may be caused by constantly changing faces.
Furthermore, our fees are explained in advance to give you complete reassurance and peace of mind. After all, we aim to be your trusted business partner – not just your accountant!
We also offer site visits to our clients' premises at a time that suits them.
We would love to hear from you. For information on how we can help you or your business, contact us today on (02) 9808 3736.
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Email: info@rydeaccounting.net.au
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Bandbredd är skillnaden mellan den övre och den lägre avbrytande frekvensen. Begreppet används till exempel vid informationsöverföring i radiokommunikation (nätverkets överföringskapacitet) eller via ett signalfilter. Bandbredd mäts vanligtvis i enheten Hertz (Hz). Bandbredd är ett centralt begrepp i många områden, till exempel inom elektronik, radiokommunikation och signalbehandling. I samband med Internet används begreppet något oegentligt för mängden överförda data.

Vid sampling räknas bandbredden som ekvivalent med Nyquistfrekvensen, det vill säga bandbreddfrekvensen är lika med halva samplingsfrekvensen.

Användning inom datortekniken
Inom datorteknik/frekvensanalys definieras bandbredd som bredden på det spann av frekvenser för vilka dämpningen (i till exempel kabeln) är lägre än den kritiska . Utanför detta frekvensspann dämpas de logiska signalnivåerna så pass mycket att informationen tolkas slumpmässigt av mottagaren och det går därför inte att använda dessa frekvenser vid dataöverföring. Denna dämpning begränsar alltså mängden data som går att överföra per sekund i en viss kabel.

Ordet "bandbredd" har även kommit att bli en felaktig synonym för överföringskapacitet, alltså den mängd data som kan överföras per tidsenhet, till exempel över modem eller bussar. Ur teknisk synvinkel är detta ett helt felaktigt språkbruk, eftersom bandbredd mäts i hertz och överföringskapacitet i bitar per sekund. Om det beror på sammanblandning av begreppen bandbredd och bredband eller det faktum att överföringskapaciteten är proportionell mot bandbredden är oklart.

Majoriteten av webbhotell mäter i bandbredd när man talar om överföringskapacitet. Det började i USA när företagen på ett enkelt sätt skulle beskriva vad en kund får för sina pengar, istället för att skriva ur teknisk synvinkel. Sedan dess har denna alternativa betydelse av begreppet blivit allmänt använd.

Översikt
Bandbredd är ett viktigt begrepp inom många användningsområden. Till exempel när man pratar om radiokommunikation.

Analoga system
För analoga signaler, som man matematiskt kan se på som funktioner av tid. Bandbredd BW eller Δf är bredden, mätt i hertz. Bandbredd i en signal är ett mått på hur snabbt dess parametrar, till exempel svängningsvidd och fas, fluktuerar med hänsyn till tiden. Vilket resulterar i att ju större brandbredd, desto snabbare är växlingen i signalparameterna. Själva ordet bandbredd syftar på signaler, som tidigare nämnt, dock kan det också hänvisa till system. I det sistnämnda fallet så innebär det att systemet har en särskild bandbredd som betyder att systemet kan behandla signaler av just den bandbredden.

Referenser

Signalbehandling
Datorteknik
Frekvens


Hospital marketing is becoming crucial, and as the world becomes more digital, so is the need to be seen. How do you stand out? Guerrilla marketing.
Exploring non-traditional marketing techniques, like guerrilla marketing, could be the answer. Hospital marketing services everywhere are overlooking this technique. Let's talk more about how we can learn valuable lessons from guerrilla marketing that can be applied to more traditional marketing efforts.
Guerrilla marketing hasn't ever been fully defined. Most marketers view it as a method of grabbing attention for a brand in a bold, unexpected, and low-cost way.
But, there is more to guerrilla marketing than just being cheap and surprising. An effective guerrilla marketing campaign also produces an emotional connection. It must captivate an audience by affecting its mood through humor, empathy, fear, etc.
Guerrilla marketing tactics must also be beneficial to the customer. Customers enjoy being a part of something bigger than themselves. Guerrilla marketing tends to lend itself to that, but it takes highly innovative hospital marketing services team to create such a campaign.
As with any marketing strategy, guerrilla marketing requires a fully fleshed-out plan.
First, you must have a strong understanding of your target audience. With a deep understanding you can create a campaign that is more likely to produce an emotional reaction from your audience. Step inside their shoes to know what they are looking for.
Second, you must dig deep into your creative mind. The most essential part of guerrilla marketing is innovation. In the day and age where YouTube videos are going viral daily, it can be difficult to produce such a campaign. Focus on capturing attention, and then providing something that an audience feels benefits them.
Think about the ALS Ice Bucket Challenge. People all around the world were throwing buckets of ice over their heads to feel a part of a community, and more importantly, to feel like they were making a difference.
What did they get in return? A good feeling, a sense of community, and an opportunity to better the world.
It takes creativity, but when properly implemented, guerrilla marketing can be remarkably effective.
Guerrilla marketing is out there. It represents something far from traditional marketing, but as marketing for hospitals grows more and more necessary, exploring more non-traditional techniques is important.
By learning from non-traditional methods like guerrilla marketing, you could set your hospital apart from the competition, gain new patients, and create a stronger sense of community within your current clientele.
Are you interested in taking lessons from non-traditional marketing styles and applying them to marketing for your hospital? Contact TotalCom Hospital Marketing today!
As any hospital marketing director knows, media buying is essential to the success of a marketing campaign. But one overlooked skill in buying media is negotiation.
Negotiating is key because ad budgets are limited, and the better the rates you can get for your placements, the more reach you can effectively generate. Also, advertising space is not unlimited, which creates a need for negotiating and being selective when choosing channels.
Here are tips for negotiating during your media buying process to get the best deals from your vendors.
Generally, rates for radio are negotiable because there is a fixed amount of inventory. Competition drives prices for these rates up; a lack of competition pushes them down. Fortunately, there is usually a wealth of radio outlets in a given market (if it's large enough), which means you will more than likely have several chances to reach your target audience. This helps you because you can play one station against another and get lower rates.
For broadcast, that same principle applies. Another principle is timing. Since many broadcast outlets publish their fall schedules in May, buying at that time can give you special deals and packages in an effort to convince you to pay early in the year.
Print is a different animal than broadcast and radio because there are few opportunities to negotiate on rate. Rather, what you're negotiating for is what comes with your buy i.e., other services they can include, such as additional ads, special positioning, reader response cards, free color, and so on.
The best all-around negotiating advice is to leave it to the professionals who negotiate regularly with media buying representatives at outlets. Agencies are advantageous for hospitals because they not only have experience, but also have established relationships with outlets over the years that can be used to your advantage.
Managing media and ad buying is not easy. Hire an experienced hospital marketing agency to help you develop your marketing network and manage your media purchases. Learn how with Jimmy Warren at TotalCom Marketing today!
Healthcare is an ever-changing field with new technological advancements and discoveries being made every day. Healthcare marketing is similarly constantly developing. For this reason, competition is fierce. Learn from a hospital marketing agency what is essential to carry your organization to success.
Identifying the customer has evolved significantly in the healthcare marketing field. Formerly, the only differentiation was by geography. A hospital could target those who were in its general vicinity, but that was it. Now, however, the specialization of healthcare – mixed with new digital technology – allows us to go further, beyond those limitations.
For those of us in healthcare, it can often be challenging to explicitly establish a target audience. However, it is different for every type of organization.
Therefore, it is important that you know your audience in order to cater to their wants and needs. Does your consumer need immediate medication or do they want personalized bedside care? Do they need immediate emergency room services or do they want to lose weight and look better? Through a hospital marketing agency, your hospital can tailor your message accordingly.
Depending on your services, a hospital marketing agency can help you cater to specific demographics. You can target income, age, geographical location, even personal preferences. Creating health programs or incentives often drives consumer traffic. Beyond that, engagement online is critical.
Over the past decade, healthcare marketing has become more common and more digital. Practices, healthcare organizations, hospitals, and rehab facilities are all engaging with potential consumers online.
For your marketing efforts to be successful, your organization must comprehend the importance of engagement in healthcare marketing. Like with any relationship, communication is key and must work both ways. Establishing an online platform makes you responsible for proactively listening and responding to feedback from your customers.
Digital marketing is of crucial importance today. Boston Children's Hospital, for example, grew net revenues from $1 billion to $1.4 billion largely on the back of a shift to digital marketing over a period of just one year.
Also, keep in mind, 84 percent of all patients turned to the Internet to choose doctors, specialists, and hospitals. A third of all patients use online reviews to make judgments on where they will receive treatment.
Combine your digital marketing strategy with traditional methods like radio, television, and print ads to truly see your ROI increase. Hire an experienced hospital marketing agency to help you develop your marketing strategy. Learn how with Jimmy Warren at TotalCom Marketing today.
Is Precision Marketing the New Strategy for Hospital Marketing?
Many buzzwords are thrown around in the marketing field. One of the newer ones is precision marketing, a term to describe a data-driven, individualized approach to marketing that seeks to create loyal customers through highly targeted campaigns based on customer segmentation. Its goal is to retain existing customers rather than acquire new ones.
This makes sense, given that creating a new customer costs five to 10 times as much as selling to a customer you already have. In hospital marketing, your customers are patients, and you want them to return to your providers for years of treatment rather than go elsewhere.
Is precision marketing a viable strategy for hospital marketing? Or, is it yet another new buzzword with few practical implications?
The major foundation of precision marketing is using data to help drive desired patient retention outcomes. For this reason, precision marketing is most often executed using digital marketing campaigns.
Digital marketing gives a hospital access to technology that can not only reach a large number of people in a small amount of time (using a smaller percentage of a marketing budget), but can also segment these individuals and target demographics with a laser focus.
For example, a hospital that seeks to retain obstetrics patients know that the typical customer for that department is female aged 20 to 35. Using social media and digital ad buys, a hospital can focus on that demographic and spread the message about the obstetrics practice. A hospital can also use a combination of surveys, social media, email marketing, and ad retargeting to directly target and illicit data from current and previous patients to not only learn more about their behaviors, but also build loyalty through repeated outreach and touchpoints.
The idea is that a personalized approach using data is preferable to mass-market appeals, especially with such a personalized and emotional field like healthcare. Customers are getting turned off and desensitized to marketing messages, which necessitates a more personalized approach.
How does a hospital take advantage of this marketing method?
A hospital must first invest in a digital strategy. Precision marketing is best used in conjunction with a fully involved, multi faceted digital marketing campaign. Only digital provides the tools to combine data collection with coordinated, personalized reach to the individual.
Additionally, a hospital must invest in data collection and analysis. There must be a more concerted effort to build in-depth profiles about typical patients and demographics. Profiles should be as precise as possible. This allows the marketing department to build customized and personalized messages to be distributed via social, email, ads, direct mail, and more.
Furthermore, a hospital should invest in technology that allows advertising dollars to be spent in a more targeted manner, instead of a mass-market approach. For example, banner ads can be useful, but what is more useful is ad retargeting – ads that target visitors to a hospital's website and then follow them around on the Internet for up to 120 days or beyond. These are more effective in connecting with current or previous patients and encourage visitors to revisit a website – which dramatically increases their chances of seeking the hospital for services in the future.
Taking the hospital marketing game to the next level means learning to adopt what works from precision marketing and using it to fill out a hospital's digital efforts. Adopting the approach of data collection, analysis, market segmentation, and personalized approaches using a digital framework of message delivery could be a potent combination for hospitals in today's age.
Contact TotalCom to learn more about precision marketing in hospital marketing campaigns.
The rise of alternative ways to access primary care – namely through the advent of primary care services offered by pharmacies, such as flu shots, medication management, and health/wellness advice – poses a challenge for hospitals that traditionally have relied on the strength of their primary care physicians to attract new patients.
Now, in today's world, patients are turning to sources outside of hospitals to find primary care providers and are turning to hospitals either for specialty services or for emergencies – leaving a hole in a facility's patient-acquisition funnel.
This leaves contemporary hospitals with a hospital marketing challenge: attracting new patients to a system for primary care versus only conducting service-oriented marketing campaigns that emphasize a specialty.
While there is still a place for specialty service oriented hospital marketing, the time is now for hospitals to take seriously the task of promoting their primary care physicians to the public.
These days, patients look to PCPs to serve as overall care managers instead of merely being care providers.
Patients aren't going to PCPs so much for routine care as they are advice and guidance with managing everything from prescriptions to specialty care. In this way, a PCP is a gateway provider to a wide range of specialty services that a hospital provides. The PCP, in this respect, has become the main source of referrals to more specialized services – a source that, as time as gone by, has gotten away from hospitals and into the realm of private practice and non-hospital, non-clinic providers (like major pharmacies).
The rise of the Internet has also caused the role of the PCP to change. Patients are becoming more accustomed to self-diagnosing online and contacting a PCP only for a referral to a specialist. When viewed in this context, a PCP is no longer the frontline provider but instead is a portal to other services.
Since patients are looking for PCPs to be care managers, it's important that hospital marketing campaigns portray them as such, and promote a PCPs as trusted, reliable resources for overall health and wellness for patients, especially since our population is aging.
To remain competitive, and to be a top-of-mind choice for initial care, hospitals need to do a better job of marketing their primary care physicians and promoting them to potential patients who are always in need of medical consultation and information.
One direct way to reach potential customers is to use paid search ads to promote individual physicians. These days, it appears that most marketing budgets go toward specialty care, leaving individual doctors behind. But even PCPs need concerted marketing support, and paid search can offer that in the form of clicks to individual doctors' websites from people who are searching either for PCPs themselves (such as "family doctors in _____") or information.
Each PCP on staff should also be actively involved in content marketing, in the form of contributing to bylined blogs and articles.
Since patients are searching for this information, having a PCP deliver it in a trustworthy, reliable format (that is also easy to read) is enticing to a typical patient or parent who is choosing a PCP for the family. Content ideally should come from the doctors themselves and should be informative, educational, and engaging – offering advice and consultation for health and wellness that most patients will find useful.
Promoting PCPs on social media is also effective, especially when coupled with social media advertising targeted toward those searching for providers online. Facebook in particular is a powerful platform for promoting posts featuring content from a highlighted doctor or for creating ads specifically designed to either promote a piece of content on the website (and by extension, the doctor whose name appears on it) or the physicians themselves.
The goal in all of these channels is to promote a hospital's primary care physicians as the first-recourse resources. The benefits of taking a primary care centered approach are numerous, but most hospitals still shy away from emphasizing primary care in their hospital marketing campaigns.
Contact TotalCom for more information on how you can forge a new hospital marketing campaign that places the spotlight on primary care and opens the gates for new patients.
Hospital marketing professionals have a range of inordinate challenges before them when it comes to promoting a facility or system in an effective way.
These challenges stem from a variety of causes: healthcare, in today's world, has become increasingly political and polarizing; consumers largely view healthcare as a commodity and facilities as interchangeable; consumers feel detached from the healthcare process beyond self-diagnosis and choosing a doctor; the labyrinth that is medical billing overwhelms, confuses, and discourages patients.
Transparent communication in hospital marketing can alleviate many of these problems, but that poses a challenge in and of itself. How can hospital marketing pros be more transparent in their communications to earn the trust of their target audience and communicate differentiating quality?
There are also many different stakeholders in the process. It's not just the patient; it's the patient's family, insurance company, physicians and employers. These agents can interfere with clear, open communication.
The most effective hospital marketing strategies overcome transparency issues and offer differentiation when it comes to their competition – even if they operate as a de facto monopoly in a given area.
One might think that being forward with such knowledge could be negative, but the opposite may be true; it is a positive way to establish trust and differentiate a facility from the rest.
Another suggestion for transparency is to be clear and open about what the hospital truly excels at – the hospital's competitive advantage. This is not to imply that a hospital is "bad" at other areas, per se, but it does state, clearly, that consumers have one main choice when it comes to quality care in this particular area. By focusing on strengths, a hospital can begin to set itself apart in a meaningful way.
Additionally, a hospital can be open about the process it uses to bill and charge patients for their services. Many hospitals are loath to reveal specific costs and pricing information, which is understandable. Even if that's the case, though, finding a compromise or middle-of-the-road path can reap benefits. Consumers are far more likely to choose a hospital that at least makes an attempt at clarifying the billing process and revealing the nature of costs and prices for services.
Having that particular conversation is, in a word, frightening for many in the healthcare profession, but it needn't be. Transparency ultimately wins the hearts and minds of a consumer, and the more transparent hospital marketing professionals are, the better their results will be.
Consult with a hospital marketing agency like TotalCom to learn more about how you can expand transparency and deliver more effective messages.
Social media has become a pillar of hospital marketing – and its importance grows every year. According to surveys, nearly 99 percent of all hospitals in the nation are on social media in some facet. But according to the same surveys, only 17 percent believe their social media efforts have been "very effective".
The disparity comes in the level of sophistication of the social media strategies being implemented. Most providers' social media efforts are rudimentary at best. These hospitals have social media accounts, but don't maximize its effectiveness.
Leaving social media only to the marketing department. Sophisticated social media execution requires participation from all levels of the facility, not just the marketing department. Though it must be managed and overseen by the marketing department.
These mistakes are preventing hospitals from the level of sophistication that is required for optimal results.
Contact TotalCom Hospital Marketing for a hospital marketing agency that understands social media and how to execute it with a layer of sophistication that gets results.