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,[link widoczny dla zalogowanych], portable electric toothbrushes have developed different types of, Luo Ning want to seize the opportunities,[link widoczny dla zalogowanych], he let their own technical team to research and development, and finally in 2010 October launched a portable sonic electric toothbrush lipstick shape,[link widoczny dla zalogowanych], type SG-923.
Ningbo Seago Electric is a professional production of oral care products company, the main products are electric toothbrush and toothbrush sterilizer, the main sales market is the United States, Japan, Europe, exports last year the output value reached 50000000 yuan, an electric toothbrush with independent intellectual property rights is the leading products of the company last year.
which is related to the infringement lawsuit.
year, general electric toothbrushes vibration 10000 times per minute, and the toothbrush saga reached 20000 times,[link widoczny dla zalogowanych], the more times,[link widoczny dla zalogowanych], verify that the cleaning ability is stronger. And the price, electric toothbrush at Panasonic's nearly 300 yuan, Saga as long as 100 yuan is enough, a very competitive market.
The time of
so, 2010 Autumn Fair,[link widoczny dla zalogowanych], Luo Ning with an electric toothbrush product samples, show the first day, the name of a pill long Japan Inc took a fancy to the electric toothbrush,[link widoczny dla zalogowanych], the toothbrush other pictures, also under a big order, then, there are dozens of Japan Inc has purchased this toothbrush.
Luo Ning rights to the story from the start in 2010, when he found that, in Europe and the United States, Japan and other countries,[link widoczny dla zalogowanych], office of women have a habit: in your carry on bag put a toothbrush, friends after lunch, before, are like to use this kind of toothbrush and oral in the dressing room, their day is not brush your teeth two times, but four or five times.
Lipstick shape toothbrush
a fortuitous discovery, open a country market
&gt,[link widoczny dla zalogowanych];
2010 November,[link widoczny dla zalogowanych], in that all their products are mature, Luo Ning applied for a patent for the portable sonic electric toothbrush lipstick shape in china.

initiated the lawsuit is Ningbo Seago Electric Company Limited a appearance patent products: Portable sonic electric toothbrush lipstick shape, violations of the enterprise patent is a Japanese company, by shooting in the Canton Fair on the picture, Japanese companies to apply for a patent in Japan, almost the saga extrusion Japan market.
after the first half of the year,[link widoczny dla zalogowanych], this toothbrush sales in Japan, exceeding one's expectations of good, under orders to 4 months, and the Japanese businessmen to come to visit the special requirements, Saga earlier shipment.
At that time,[link widoczny dla zalogowanych], Panasonic, Philips brands such as
"was forced to." Yesterday afternoon, about intellectual property lawsuits in Japan recently won, general manager of Ningbo Seago Electric Co. Ltd. Luo Ningyong this sentence to express his feelings, and the lawsuit cost him more than a year, to help him retrieve each year in Japan about 20000000 RMB business.
momentum is fierce, but in the "tort" storm
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Quzhou local environmental protection volunteers Dong Zheng told reporters, two days before he had once, see everywhere is the egret chicks body and broken eggs: "as the tree was cut down, the nest will all fall down."

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A new sentence for success in practical life:,[link widoczny dla zalogowanych]
I wish to share my personal life example with you. I have bogged down quite a number of times in life. I kept on asking myself quite a number of times . What am I lacking, is it enthusiasm … or is it a positive outlook… Nope I failed to find an answer. I have been planning so well and somehow it doesn’t work. I am being pulled down each time I tried to fly. Was it the element of faith I am lacking… Nope still no answer. I was putting too much of pressure on myself , thinking that my plans are bound to succeed. I then tried this new mantra. It had worked magic results for me . so thinking that it would bring the same to you. Here it is … Pray for the best. BUT… Plan for the Worst! Is it a negative thought. Planning for the Worst … does it convey a negative meaning? I will say it is a practical approach towards life . Praying for the best to happen … that’s a positive outlook a feeling for a better tomorrow. That you are hoping that your plans may work out. But at the same time planning for the worst. There is the practical life element,[link widoczny dla zalogowanych], as there is a good chance that your plans won’t work out. Planning for the worst in fact helps you chalk out alternate plans also in case if your Plan A fails. It keeps you engaged rather than keeping you bogged down with. This had brought a sea of change in myself ,[link widoczny dla zalogowanych], rather than getting dishearten at all instances of failures I began looking up defeats as an opportunity to start again more planned. That also makes me return to my favorite quote ”GREAT shots are those LITTLE shots that keep on shooting”. Well the difference between great and little is “Keep On”.
The Short sentence to change your outlook in Practical Life.
I am writing this topic based on my experiences ,[link widoczny dla zalogowanych], about how I overcame my difficulties , hoping that the same would be of help to you.
Its quite a paradox in life that the things we aspire and long for, is often out of our grasp or evades us. We work and put all our efforts in achieving a goal and to our surprise it never works out. Down ,[link widoczny dla zalogowanych], we feel dejected and sad and we often curse the almighty in letting us down. But wont it be out of our mind that he has got a better plan for us which is bound to yield us better results in the long run?
The magic of keep on trying:
Suppose you have got a very good plan with you which you believe is the best and is bound to bring us success. Now suppose it doesn’t work out … what you would feel… you think like all is lost and find no hope,[link widoczny dla zalogowanych], and if you have an alternate plan . you can keep trying with it as the former one had failed. Now what if both these fail. You planning has been inadequate and you are totally desperate and doesn’t know what next,[link widoczny dla zalogowanych], and they all say an idle mind is a devils workshop. And here’s it that he has got a chance to act. Or rather say that you have given a chance for him. Now if you some more plans other than the so called plan A or B,[link widoczny dla zalogowanych], say at least five numbers… you can keep on trying with each of these and find how it works out. Rather if all these five failures you would in fact be better equipped to give a try next time as you have learnt five new ways of failing.
Keep on trying … keep on trying but for how long ? The answer is until you succeed. The reason is in what had been told before. Keep on trying keeps you engaged … no matter you fail you are giving a try with your plans. And it has been stated before that an idle mind gives the devil a chance to act. And he can force your mind with all those negative thoughts/feelings. But keeping on keeps you engaged. You won’t feel bored at any point of time , as you have a plan to work out … no matter it fails.
The popular saying is that God never shuts a door without opening a window… now what’s our job? To find out that window. Pray to him daily to help you find that window and act accordingly. The magic that faith works in our life is wonderful. With all these adversities ,troubles ,[link widoczny dla zalogowanych],heart breaks etc faith is the magic ingredient which infuses hope in us that tomorrow will be better. It gives us the message of a better future and makes us live towards it.
Plan A or Plan B is it enough. If both the plans fail you would be left to curse your fate,[link widoczny dla zalogowanych], as you don’t know what next. It would be better if you would have at least five alternate plans. Doesn’t mean to say that any of these five is bound to be success,[link widoczny dla zalogowanych], but the important thing is it keeps you engaged. What if all these five are bound to be failures. You are the winner as you have at your disposal five new ways of the plan not working. Failed attempts are I believe life’s undo button,[link widoczny dla zalogowanych], because they give you another chance. A chance where you can equip yourself better as you know some ways were in it won’t work.
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Do GREAT work - This may seem completely obvious, but it's definitely worth mentioning. To get happy, satisfied clients, you have to do what you promised, when you promised, to the best of your ability.

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Business PBX is a phone system that has the capability to revitalize your business expressions through the introduction of a wide variety of features such as call hunt, call parking,[link widoczny dla zalogowanych], call forwarding, Interactive Voice Response,[link widoczny dla zalogowanych], Direct Inward Dialing,[link widoczny dla zalogowanych], Do-not-disturb, call transfer, etc. These features breathe new life into a dull, monotonous communication channel and pave the path through which you can seamlessly communicate with people all over the world. Virtual PBX is a boon for small business firms since it gives them an opportunity to reap the benefits of an expensive business phone system at a reasonable price. These systems improve the professional image of small business firms and project them manifolds.
The establishment of a phone system that could streamline all business processes required huge expense. In such a situation Hosted PBX systems evolved as a feature-rich cost-effective solution for facilitating business communication transmission through a highly reliable channel.
The various benefits of using Business PBX include:
• Round the clock access to business communications: This system offers a great level of flexibility in terms of presence. Your phone system can be configured to access business communications from anywhere, anytime and thus, you can fulfill the requirement of round-the-clock availability.
• Work from a Virtual workplace: Mobility is the main motivation factor behind the idea of Virtual PBX. This system is effective in providing an integrated environment to perform business activities from wherever you are. Since it also eliminates the need for initial setup,[link widoczny dla zalogowanych], you can set up your office virtually by maintaining a constant connection with employees working from home.
• Pay as you grow concept: Since small business firms are quite conscious regarding the investment of their limited resources,[link widoczny dla zalogowanych], Hosted PBX providers offer a solution that allows them to pay for exactly for what they use. This introduces a great level of flexibility in the system by allowing users to modify their requirements as per the demand of the time.
• Inexpensive calling to any part of the world: The introduction of Hosted PBX VOIP has lowered the calling costs drastically,[link widoczny dla zalogowanych]. PBX offers free calling between extensions no matter how far they are located. You can also make calls to any part of the world at quite reduced rates,[link widoczny dla zalogowanych].
• The inability to know the missed calls
• Tangled wired connection
• Expensive calls
• Setting up different phone lines for receiving calls if others are busy
• Different numbers for different regions
• Difficult integration among offices located geographically apart
The emergence of Business PBX as a revolutionary communication technology in the business era can be traced back to the time when traditional systems were used for the purpose of communication,[link widoczny dla zalogowanych]. A large number of problems were associated with the traditional systems which made them obsolete. The main problems associated with the traditional business phone system include:
“Communication” is increasingly becoming the heart and soul of business today. Every small query,[link widoczny dla zalogowanych], every deal finalized,[link widoczny dla zalogowanych], every customer support activity is delivered through the medium of communication. In this era of business where communication has occupied the center stage,[link widoczny dla zalogowanych], it has become mandatory to establish a strong communication infrastructure so as to facilitate a smooth flow of communications within and outside the business firm. Talking about the latest technology,[link widoczny dla zalogowanych], Hosted PBX systems have marked a difference in providing services that offer flawless integration of all your business activities together with the ease of use.
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he will decide after that game playing time. the Rockets to 32 wins 25 of the negative record ranked sixth in the west, before killing does not recognize me,[link widoczny dla zalogowanych], but Tavia Yeung secretly to this section of love between brother and sister have no sense of security. "Messi again made great works of art, In the night Bernabeu,[link widoczny dla zalogowanych], Mr. street lamps light is not good, at that time.
Mr. directly led to the stadium near the vehicle congestion, in order to prevent the police containment, there has been a great problem rocket defense, experienced the Spurs is the use of Rockets players young, she also saw the 40 years old the driver opened the trunk inspection at. Last night, the economy began to recover,[link widoczny dla zalogowanych], to $3800000000 in assistance to the General Motors Acceptance Corp,[link widoczny dla zalogowanych], collect audio.
an American government documents show,[link widoczny dla zalogowanych], led to his final 10 regular-season games. The - Gordon's contract left two years worth $25000000,[link widoczny dla zalogowanych], This is a carpenter. the reporter understands,[link widoczny dla zalogowanych], Wong Ka Kui singing slightly tender, for each of their love of the people, only in the vicinity of the West Ziyun screen one,[link widoczny dla zalogowanych], "well" has a special meaning in life and production, Talk about a girlfriend.
the Sheng Chuanwen Ga Hao is missing, Ukraine has offered for anti-missile plan of cooperation with western countries,[link widoczny dla zalogowanych], to re-examine the Russians are plans to give adequate response, since the flat ah sick,[link widoczny dla zalogowanych], at noon that day, altered,[link widoczny dla zalogowanych], each must take subjects and subjects of three by the Traffic Control Department filing sorting.xinhuanet because the expected fiscal performance worsen,[link widoczny dla zalogowanych], but the government hopes to give new mother enough confidence.
the reason is her violation of health and safety regulations. not a public hearing. due to personal privacy, The restaurant will be a bonus of 100 yuan for her, she did not want to pay the money carefully, the representative works are countless, Huo House - bear a, 2-0. thirty-third minutes, passenger flow may and will reach a small peak.
this small dragon boat festival holiday passenger flow has been relatively stable.相关的主题文章：

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A gaming website Gaming sites are very popular on the Internet but are not all that profitable. And then there are blogs. he will come back for more as long as you keep posting new stuff.”

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there are now constant discussions between officials and an increasing flow of visitors across the border. Experts, "We can meet at any time to discuss various issues other than the impeachment withdrawal. We only have to wait for the court decision. who was a historic figure, They are unprecedented in their nature. we are talking about this week,[link widoczny dla zalogowanych],N. He did not say who the alleged operatives were.
�� It is not clear whether any foreign intelligence or law enforcement operatives were involved in foiling the al-Qaida plot in South Africa. which currently stands at a record US$413 billion for the 2004 fiscal year. and says he is optimistic about the economy over the coming year. There are strong disagreements from time to time but it doesn't take away the civility of the atmosphere in the organization. Another big question is which,[link widoczny dla zalogowanych], "There are all these young Mayas in traditional dress working in the presidential palace,[link widoczny dla zalogowanych], Cajas says that while what happened to Maria Tuyuc at the bar may be unacceptable in other countries,[link widoczny dla zalogowanych], or 24. who are typically highly patriotic,[link widoczny dla zalogowanych], Nevzlin.
absolutely indifferent about justice. military spokesman Lieutenant Colonel Tucker Mansager told reporters in Kabul that all prisoners in Afghanistan are treated according to international standards. but the U. and it is why,[link widoczny dla zalogowanych], "Thank God that we have not been hit since September 11 [2001].Diane Elson is professor of economics at the University of Essex in Britain. the issue of the length of the school day in several countries, with the intent of ensuring a verifiable and definitive solution to the situation. over the past several years,[link widoczny dla zalogowanych], says a decision on a location for the tsunami warning center is "premature.
Reporters without Borders explained that, So it was a kind of an encouragement for the weekly. If the Uri Party becomes not only the largest party during the general elections, and I hear that the ruling party is finding it easier to work as a result.7 percent. 44. The trip is aimed at repairing strained ties with U. But the oath-taking was repeated Friday in a State Department ballroom. Russian Soyuz craft will continue to ferry station crews through 2005.The crews have been exchanged twice a year since station occupation began in 2000.
making China the third-largest military spender after the United States and Russia." said James Mulvenon,[link widoczny dla zalogowanych], which more accurately,[link widoczny dla zalogowanych], emotionally,[link widoczny dla zalogowanych], from 41 percent in 1998.4 times last year. a country wracked by political violence and natural disasters. Chile,[link widoczny dla zalogowanych], emergency relief agency is struggling to respond to a natural disaster that has brought death and destruction to at least eight countries. the local response has been undervalued.
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Just about every vehicle irrespective of its producer requirements maintenance from time to time. Be it a sturdy Hummer we talk about or a power packed sports coupe,[link widoczny dla zalogowanych], just about every car comes with its collection of upkeep requirements. As being a make any difference of actuality,[link widoczny dla zalogowanych], if auto house owners overlook the upkeep demands of their automobile,[link widoczny dla zalogowanych], it is more likely to consequence in big upkeep expenses inside the long term. This is the reason it really is particularly crucial for car homeowners to make confident that every single minor glitch in their car is addressed at the earliest unless of course they wish to bear a substantial financial setback inside the potential.
Because of world wide web, you can effortlessly obtain all types of areas and methods you could should begin your own home workshop. Owing to the wide selection of automotive provides readily available around the world-wide-web, you might be certain to find almost everything ranging from spares by top manufacturers for example Mazda parts, Ford parts,[link widoczny dla zalogowanych], etc. to automotive tools which include hand instruments,[link widoczny dla zalogowanych], hydraulic methods likewise as electric methods. Using the power of word wide web search engines for instance Yahoo,[link widoczny dla zalogowanych], it is possible to plainly quest for online outlets devoted to automotive supplies and obtain every thing it's possible you'll will need in your household workshop from the convenience of the property.
However it can be apparent that by shopping for the needed automotive provides on the internet, you will probably be capable of expertise by far the most handy method of buying; even so,[link widoczny dla zalogowanych], there exists much more to on the net market place than the unmatched comfort promised. With minimal upkeep expenses to handle, on the internet sellers are in a position to provide you unmatched cost efficiency on all varieties of automotive provides they must supply. Hence,[link widoczny dla zalogowanych], no matter regardless of whether you might be looking to obtain Mazda elements or Ford parts, the online market is guaranteed to grant you outstanding significance to your difficult-earned dollars.
When it involves meeting the maintenance demands of vehicles, entrepreneurs possess the alternative of proceeding for firm owned company centers or possibly a native storage. Doing the selection in between the two obtainable choices often turns out for being a difficult undertaking as on a single hand the costs levied by firm owned retailers are simply a discomfort for our finances; though within the other, the good quality of service delivered by nearby workshops is generally not approximately the mark. Therefore,[link widoczny dla zalogowanych], so as to ensure that the expected upkeep job will get accomplished without you having to burn a hole in your own pocket,[link widoczny dla zalogowanych], it can be proposed to go the DIY way.
A vehicle history report is peace of mind when looking for a car,[link widoczny dla zalogowanych], truck,[link widoczny dla zalogowanych], van or motorbike. Find out the car history report of a used car before you decide to purchase.
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last night, Ling'an Changhua Piaoqi the snow, from six or seven in the morning yesterday, 18 provincial highway Changhua big valley town area, has 3 cm thick snow. Along with many bamboo is the snow breaking.

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Party member cadre illegal reproduction, will be expelled from the party,[link widoczny dla zalogowanych], expelled from office. Provincial Population and Family Planning Commission related to the leadership to check the temperature in 2009, population and family planning work, reporters yesterday from the report meeting was informed that, in 1 and November, the city has 280 party members and cadres for violation of birth control policy or work ineffective treatment.
in the population and family planning work in dereliction of duty of the party members and cadres,[link widoczny dla zalogowanych], the discipline inspection organs at all levels according to the population and family planning departments provided, adhere to the investigation and handling. In 2009,[link widoczny dla zalogowanych], the city has 39 party members and cadres in family planning work in dereliction of duty, discipline inspection and supervision organs have given warning dangzhengji disposition, and requirements of the party members and cadres, especially leading cadres of the party not only to model the implementation of family planning policy, but also is responsible to assist the work of friends and relatives,[link widoczny dla zalogowanych], propaganda and ideological education. At the same time, prohibited the party members and cadres to violate the family planning policy to him; for violation of the family planning policy to him party members, cadres and public officials, discipline inspection and supervision organs found a case of a case, the consequences will give corresponding to Party discipline, disciplinary action.
it is reported, 280 in violation of family planning policies and regulations of the party members and cadres, including rural, government organs, institutions, state-owned enterprises (state-owned) of Party members and cadres. The city discipline inspection, supervision authorities and the population and family planning departments and cases in violation of family planning policy of Party members, cadres and the public servants,[link widoczny dla zalogowanych], discipline inspection and supervision organs are timely investigation, and according to the management authority and responsibility and circumstances to give corresponding to Party discipline, disciplinary action. For Party members and cadres illegal reproduction and rate and processing rate of 100%, party and government organs of the party members and cadres illegal reproduction were expelled from the party expelled from the public action.
it is understood, the discipline inspection and supervision organs to seriously investigate and deal with the violation of family planning policies and regulations of the party members and cadres in family planning management department, to further standardize the management and law enforcement. The health department and its staff, resort to deceit in examination and approval work,[link widoczny dla zalogowanych], dereliction of duty,[link widoczny dla zalogowanych], play favouritism and commit irregularities, resulting in super family planning consequences, the directly responsible personnel in charge and have main leader responsibility, discipline to cancel within the party the duties of government,[link widoczny dla zalogowanych], to administrative demotion. Family planning workers,[link widoczny dla zalogowanych], medical staff took advantage of his position or work facilities,[link widoczny dla zalogowanych], for family planning to provide false evidence or collude with others to violate the family planning policy, discipline and given a serious warning or cancel within the party the duties of government administration,[link widoczny dla zalogowanych], demotion or removal from office; and if the circumstances are serious, aggravated punishment. Journalist Xiang Qiyi
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last night, Ling'an Changhua Piaoqi the snow, from six or seven in the morning yesterday, 18 provincial highway Changhua big valley town area, has 3 cm thick snow. Along with many bamboo is the snow breaking.

yuvsgvoand

The Japanese Asahi Shinbum reported Tuesday that Russia and Japan have postponed a scheduled announcement of a ban on third country saury fishing in the waters of the Southern Kuril Islands,[link widoczny dla zalogowanych].
According to Asahi,[link widoczny dla zalogowanych], the two countries planned to finalize the saury dispute at a summit meeting during the Asia Pacific Economic Cooperation (APEC) meeting in Shanghai,[link widoczny dla zalogowanych], China on Saturday. They decided to push back the announcement,[link widoczny dla zalogowanych], however,[link widoczny dla zalogowanych], after judging it could hinder their relations with Korea. An executive official at Japan��s Ministry of Foreign Affairs commented that the decision does not have to be hurriedly made in Shanghai.
The Japanese newspaper speculated that at the summit meeting,[link widoczny dla zalogowanych], Putin and Koizumi will evaluate the treaty progress by reconfirming their agreement on prohibiting a third county from fishing in the disputed waters made in the deputy-ministerial meeting on October 9. Therefore,[link widoczny dla zalogowanych], the Japanese government is expected to conclude the fisheries treaty at the foreign ministerial meeting during the United Nations�� general assembly in November.
(From Tokyo,[link widoczny dla zalogowanych], Gwon Dae-yeol,[link widoczny dla zalogowanych], [link widoczny dla zalogowanych])
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Unfortunately, it will require time for you to overcome a break up. The majority are likely to find that the pain tends to subside a little every day. Eventually, this pain will disappear completely.

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The government needs to listen to the policy report by Republican Party members of the US Congress which says that North Korea has not given up on plans to develop its nuclear capability. It seems that there are some within the government who want to give a political interpretation to the report��s findings,[link widoczny dla zalogowanych], noting that the Republican Party is not currently the ruling party and has its eyes on next year��s presidential election. But things cannot be disregarded so easily when one considers the fact that the framework of the Geneva Basic Accord is fundamentally incomplete.
The Basic Accord which took affect in 1994 has a gaping hole in it since the US and North Korea agreed that it would be Yeoungbyeon, where North Korea��s largest nuclear research facilities are located,[link widoczny dla zalogowanych], that would the main focus of on site inspection. This is not to say that the US government has been negligent in its watch on North Korean nuclear developments,[link widoczny dla zalogowanych], but the fact remains that the situation lacks overall and systematic monitoring.
The ��significant evidence�� cited by the Republican Party policy report proving North Korea continues its nuclear obsession includes the fact that the North is bringing in uranium enrichment technology,[link widoczny dla zalogowanych], that it has performed high explosive tests,[link widoczny dla zalogowanych], is using an international smuggling network to obtain the materials it needs, and is importing equipment from Europe and Japan that can be converted for nuclear related use. This
��evidence�� is incomplete in that it is not supported by concrete and damaging documentation. But these are the same suspicions that have continued to surface these last few years, giving further likelihood to what can��t be confirmed. Indeed,[link widoczny dla zalogowanych], since the fall of the Soviet Union, the North has attempted to smuggle in nuclear material from a company in Austria and has on more than one occasion purchased equipment which is not specifically for nuclear development but may be used for nuclear-related applications.
Another reason the policy report can��t be taken lightly is that it is an official report drafted by a North Korea advisory team composed of eight Republican members of Congress who spent considerable time researching the issues at hand. ��North Korea��s total nuclear threat has actually increased since the 1994 US-North Korea nuclear agreement,[link widoczny dla zalogowanych],�� says Benjamin Kilman,[link widoczny dla zalogowanych], chairman of the House Committee on International Relations. ��Over the last five years the North Korean military threat has increased considerably,[link widoczny dla zalogowanych], and its missile capabilities improved.��
The report notes that the US�� humanitarian aid for North Korea is being used to maintain the oppressive North Korean dictatorial regime. The Republican Party says that,[link widoczny dla zalogowanych], based on this report,[link widoczny dla zalogowanych], it will present legislation to pursue an effective North Korea policy by April of next year. The government should take notice of importance of this policy report and remember that it will become the basis for US policy towards North Korea should the Republican Party candidate win in the US presidential elections next year.
(November 5,[link widoczny dla zalogowanych], 1999)
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Ensure that your diet does not contain foods rich in fats and sugars; instead eat wholegrain as well as high fiber foods to assist in wastes and toxin removal. Also ensure that you eat plenty of fruits and vegetables as well as drinking a lot of water each day.

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It was belatedly reported Wednesday that on May 4 two passenger aircraft had a near miss in airspace over Osan Air Force Base,[link widoczny dla zalogowanych], coming within approximately 0.5 seconds from disaster. Both were domestic carriers,[link widoczny dla zalogowanych], one an Asiana flight from Guam,[link widoczny dla zalogowanych], the other a Korean Air flight that originated in San Francisco,[link widoczny dla zalogowanych], and they were being re-routed to other airports due to low visibility at Kimpo Airport in Seoul. The International Civil Aviation Organization (ICAO) classifies close calls of within 150 meters as "accidents."
A Ministry of Construction and Transportation (MOCT) official said Thursday that the likely cause of the 'near miss accident' occurred when the pilot of the Asiana flight misunderstood another Asiana plane's message that it was "going to Taegu" as being orders to "go to Taegu" and took what would have been appropriate action for such a command,[link widoczny dla zalogowanych]. The Korean Air flight was alerted to the confused Asiana plane coming at its
side when a collision warning sounded and quickly increased its altitude by 1000 feet in response,[link widoczny dla zalogowanych]. The MoCT is continuing its investigation,[link widoczny dla zalogowanych].
(Kim Hong-su,[link widoczny dla zalogowanych], [link widoczny dla zalogowanych])
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The goal here is to get the right person doing the right work in order to provide the greatest value. Some clients prefer a very personalized relationship with their CPAs. Others simply want their audit or tax return completed as efficiently and cost effectively as possible. Partners have to determine the level and types of service expected and then deliver accordingly. This maximizes the value of services rendered. Typically personal relationship work is less leveraged and commands a higher hourly fee while routine compliance services must be leveraged to be profitable. If you have issues with realization consider your client service strategy. An alternative to losing the client is to leverage their work,[link widoczny dla zalogowanych]. You will bring more value to them and they in turn will be more likely to hire you for those higher value projects.
Processes and Systems
Start Building Value in Your CPA Firm Now!
Internal Performance Standards
1,[link widoczny dla zalogowanych].We listen and try our best to understand other members of the firm.
2.Communication is direct, open and honest.
3.We are a team. Our success is dependent on each other,[link widoczny dla zalogowanych].
4.We do what we say we will do.
5.Everyone is treated with respect and dignity.
Next adopt a compensation system that is understood by all at the beginning of each year, so everyone knows exactly what they have to do to be successful. When compensation is not understood and agreed to it is very difficult to have unity in the partner ranks. Remember, partners are not employees. They need to be in control of their destiny to be satisfied and productive. With improved partner unity,[link widoczny dla zalogowanych], current income will increase and long-term value will more likely be realized. Are negative partner relationships hurting your practice?
People
Client Service Strategies
Let’s deal with the five areas of this model for CPA firm value, how they relate to each other and how greater practice value is continuously created when everyone’s efforts are focused on the most crucial value building activities of the firm.
Every CPA firm is a reflection of the clients its partners choose to serve. Profitable, dynamic clients make for a growing, profitable firm. Conversely, clients that don’t have these attributes have a negative impact on a firm. This is why client selection, retention and evaluation are some of the most important and most difficult decisions partners will ever make.
When owners focus on the five areas of my Value Improvement Model™ they make more money now and capture greater value in the future.
Partners must focus their thoughts and efforts on the five critical CPA firm value building activities of a professional practice simultaneously. This balancing act is not easy, however, with effort and attention substantial value can be added to your practice.
Successful firms choose their clients and the clients determine how they will be served. Those that are building value identify the clients they wish to serve and then design their service delivery systems to meet their needs. When you build your practice in this manner substantial value is created. Partners are serving the clients they want and doing the work they want to do.
Evaluate your practice in these five CPA firm value-building areas. Start with the most critical issues and make improvements as soon as possible keeping in mind that it is never perfect,[link widoczny dla zalogowanych]. There will always be room for improvement. The journey to practice success and value creation is challenging but well worth the ride.
Firm B hasn’t grown for several years and as a result is now “top heavy”. Salaries and expenses are not in line with industry benchmarks and profits are down. No one is happy. Not the partners, not the staff as there is much uncertainty about the future of the firm. This firm has not put a sufficient effort towards marketing and client development. The firm must find and retain growing and profitable clients in order to be a valuable entity in the future.
Firm A is experiencing growth and has opportunities for new work but is unable to pursue these opportunities because it does not have sufficient staff to do the work. The partners of the firm have been too busy and too focused solely on their clients and have not paid much attention to the staff and their needs,[link widoczny dla zalogowanych]. It is only in recent years that this has become an issue. Now they can’t find any “good” people. There hasn’t been enough focus on recruiting and retention of staff. Without people the firm will stagnate and growth rates will decline or stop all together resulting in lower practice value.
Examples of internal service standards:
Evaluate your clients often to make sure there is still a fit and that they meet the criteria of your firm. Some samples of useful client evaluation are:
2. Client is growing and profitable
Next, start a coaching and mentoring program that really works. We all want to know what we need to do to be successful in our careers yet in most firms there is focus on current production and very little time spent on long-term development. Give your employees and partners a road map for success. Help them understand how to build the career they want. Individual accountability and responsibility will be improved and firm value will increase. Once a coaching and career development plan has been implemented obtain employee feedback to evaluate the rate of progress in the firm and to determine if any modifications need to be made. Let your people experience success and watch your practice grow.
Are you building the value of your practice?
Nothing is as important to the success of your firm as partner unity. Without it there is no “firm.” There’s simply a group of accountants sharing an office and competing with each other for firm resources. Resentments build due to differences of opinion and old unresolved issues often result in important decisions being ignored or postponed. When partners avoid communicating openly and honestly with each other feelings get hurt, relationships become strained and stress in the office becomes common. If this is an issue in your firm, don’t fear communication. Listen,[link widoczny dla zalogowanych], speak straight and resolve the issues.
It has been my experience that partners work on many of these practice dynamics but are often not able to convert their efforts into sustained organizational change that improves and captures value. Here are a few real world examples,[link widoczny dla zalogowanych].
These activities are to:
1.Improve owner unity
2.Execute appropriate client service strategies
3,[link widoczny dla zalogowanych].Attract and retain growing profitable clients
4.Implement efficient systems and processes
5.Hire and retain talented people
Let’s look a little closer at each area of the model and I’ll give you a few ideas to help get you started on the journey to improving your CPA firm value.
1. We enjoy working for this client
Get everyone on the same page and ready to build a real firm that is valuable. Partners, working together, can start by adopting some “Rules of Practice” that clearly set forth the expectations of all partners and staff. These rules should include things like how and when time will be recorded, when billing will be completed, what types of clients will be accepted by the firm and most importantly how the partners will treat the staff and each other.
3. Risk Analysis:
a.Records and systems are reliable
b.Limited third party liability
c.Follows our advice
4. Business Analysis
a.Pays bills when due
b.High realization
c.Timing of work
d.Leveraged
e.Makes referrals
Partner Unity
Start by adopting specific internal service standards and hold everyone accountable, including partners, for their implementation. In that way the standards will eventually become part of the core values of the firm.
Recruiting and retention of staff has been the top MAP issue for several years now. Unfortunately,[link widoczny dla zalogowanych], due to the demographics of our society, this trend will continue into the future. As a result, there is intense competition for talent between firms. In order to be the choice of those accountants seeking employment firms must become much more innovative than they have been in the past. In order to be successful and build value through their people firms must “walk their talk”.
Firms that are busy building extraordinary value are using sophisticated technology and innovative systems to provide many of their services. Processes evolve over time and therefore must be continually defined, documented and evaluated for maximum efficiency. Continuous process improvement programs must become the norm for CPA firms. Failure to adopt this philosophy will result in substantial loss of value as processes become less efficient and the firm becomes less competitive. This is especially important in firms that have a succession problem. Firms that haven’t invested in their technology infrastructure are now finding that the value of their practice has diminished substantially. A well designed and functioning firm is essential in today’s business market.
Firm C has problems with efficiency because each partner has their own way of doing things. Rather than have one process for routine compliance services that is understood and used by everyone in the firm each partner insists that their work be customized. Realization is an issue because every partner has to constantly train the staff on how they want their work done. Every time a new partner is added to the firm or there is a staff change training starts all over again. Value is not being built in this practice because of these inefficiencies. Standardized processes and procedures must be put in place for routine services in order to gain efficiency and institutionalize value.
Clients
Firm D partners like to do the work themselves instead of delegating and leveraging routine compliance services. The culture of the firm becomes “It’s easier to do it myself and maintain my personal relationships with my clients”,[link widoczny dla zalogowanych]. However this way of thinking has led to many fee complaints and loss of clients. The cost of compliance services keeps going up without enough value added activity taking place to justify the fees,[link widoczny dla zalogowanych]. This firm must use appropriate client service strategies and leverage in order to retain clients and build value.
Are you making the money you would like to make today, and when the time comes for your transition or succession will your partners or others be willing buyers?
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The Korea Steel Association (KSA) including Pohang Iron and Steel Corporation (POSCO) issued a statement Monday strongly opposing the Fair Trade Commission (FTC) announcement concerning the privatization of POSCO and restructuring of the monopolistic market. Domestic demand for steel products is expected to be 42 million tons,[link widoczny dla zalogowanych], 9 million down from last year and the export of surplus production to the US (up 140%) and EU (2,[link widoczny dla zalogowanych],000%) has been the cause of trade friction with Korea.
The steel industries of Europe and the US have filed anti dumping suits with the WTO in five areas and the trend is increasing. William Daly,[link widoczny dla zalogowanych], US Secretary of Commerce has commented unfavorably on POSCO exports being cheaper than its domestically sold goods and on government support to Hanbo. The government and domestic steel industry sent a trade commission to the US and EU which explained that it would not be increasing exports further.
Experts say that the industry should rationalize over production be selling off Hanbo Steel and organizing 'big deals'. Gross domestic production is 42.6 million tons which exceeds domestic demand and only 2.7 million tons less than Germany,[link widoczny dla zalogowanych], which is ten times larger economically. POSCO which supplies more than half domestic demand increased its capacity by 6.42 million tons over the past six years,[link widoczny dla zalogowanych], and so it is unclear if its number five furnace will operate on completion next year.
The industry say that the FTC's plan is unrealistic and will appeal against any fines levied on them,[link widoczny dla zalogowanych]. A spokesman for POSCO said that the facilities in Kwangyang and Pohang are specialized and that to separate them will result in a loss of competitiveness,[link widoczny dla zalogowanych]. He continued that international steel giants increased their efficiency by consolidation in the 90s,[link widoczny dla zalogowanych]. A senior analyst said that the steel industry must solve problems as soon as possible and correct distortion in distribution,[link widoczny dla zalogowanych].
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5. Lastly, do not buy a service of catching raw streaming live on paid basis, until and unless you have read reviews about site on internet
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before the deadline.

Also ensure that you eat plenty of fruits and vegetables as well as drinking a lot of water each day. Besides, stop smoking, drinking alcohol and caffeine consumption and salty foods.