Plus Size Cinema – 8 Movies Every Plus Size Woman Should See

Plus size women have long been neglected and outright mistreated by Hollywood. Yet, times are changing. Full-figured women are showing up everywhere in movies now and in more three-dimensional roles. While some of the movies on this list are clearly better than others, none of them were chosen for any sort of cinematic genius. They made the list because they handle the issues facing plus size women in a humane way. The characters are real people. They are so much more than just a fat girl punch line. So, grab some popcorn and make it a movie night.

1. Real Women Have Curves (2002)- America Ferrera stars as Ana, a Mexican-American teenager trying to find her way. The story explores family dynamics, ambition, body image issues, and more. Follow Ana as she enters womanhood, searches for identity, and struggles to mesh other people’s belief systems with her own.

2. Shag The Movie (1989)- This lighthearted film set in the Summer of 1963 follows a group of four friends who intend to have one last girls’ adventure before one member’s upcoming wedding. Caroline, nicknamed “Pudge,” is a chubby girl who loves to dance. While her friends run amuck all weekend, Pudge makes peace with herself, finds a guy, and shags ’til her heart is content.

3. Last Holiday (2006)- Queen Latifah stars as Georgia Byrd, a plus size woman who lives life on the sidelines until she discovers that she is terminally ill. Georgia promptly sets out to make at least some of her dreams come true before she dies. She takes the trip of a lifetime, eats with abandon, and gets herself a to-die-for makeover amongst other things.

4. Phat Girlz (2006)- Ah…what to say about this movie? Well, it’s certainly the worst of the bunch in my opinion. The cinematography isn’t great, the jokes are crude, and many of the attitudes expressed in it are contrary to all that I believe in. However, there are definitely some worthwhile aspects. Jazmin, the lead character, is a smart, talented business woman. Her struggles with weight and self-acceptance are very poignant. It shows different cultural beliefs about weight. And all the men are fit dispelling the myth that only fat guys are attracted to fat women. That’s enough good stuff to watch this one at least once on cable.

5. Camp (2003)- Teenagers attend a performing arts camp. While most of the ensemble of characters struggle with figuring out who they are, the stand out for me is Jenna. Jenna’s jaws are wired shut throughout most of the movie, a compromise made to avoid fat camp, but when she finally stands up to her overbearing parents…it’s all worthwhile.

6. Circle of Friends (1995)- This film chronicles the dynamics of a single peer group in 1950’s Ireland. Benny, our curvy heroine, experiences the ups and downs of love and betrayal. She shows strength and poise throughout where others fall incredibly short.

7. Bridget Jones: The Edge of Reason (2004)- In this sequel, we see chubby overly analytical Bridget up to her usual antics in dating and living. Funny and heartwarming, this film is worth watching if for no other reason than one scene: Bridget attempts to get dressed under a sheet, fumbling around until her boyfriend tells her that he has “a very high regard for your wobbly bits.”

8. Hairspray (2008)-While the earlier version captivated me, the latest one stole my heart. It’s great to see women who are more than just a little chubby find self-acceptance and happiness. You have to love all the singing, dancing, and plus size pride abound. And you just can’t beat John Travolta in drag!



3D Printing From Home

3D Printing has had lots of coverage in the news of late, but do we really still understand the concept of 3D printers and what they do? I think the one thing that is certain is that 3D printing will reach a far wider usage than we understand at the moment and the concept of them and their usage has a bit of a way to go. 3D Printers at the moment are very much on the market and anyone can buy them. They are being used from home as a working from home business for supplying an array of products such as models, drone parts, Star Wars figures, camera parts and that’s just to name a few. There are quite a few websites that will provide the plan of the model or part that you are printing, the files for the object you want to print get uploaded onto your computer, this communicates with the printer and away you go.

The additional equipment you will need as well as the 3D printer is a PC and the ABS plastic, this can purchased easily in reels again from a reputable supplier on the internet, many people are doing this as both a hobby and a small business from home. They are doing incredibly well because suppliers of 3D parts are particularly limited so the market is a good one to get into. Many of the parts can be sold online at sites such as eBay and they are proving incredibly popular.

3D printers are not cheap, but after the initial outlay, the profit margin is quite high so it’s very easy to make back the additional cost allowing you to price your parts competitively. The cost of a good 3D printer that will produce good quality parts is around £1000, if you shop around you may get the price a little lower, but always opt for a good quality one and do our research, look at some reviews and choose wisely because once you have brought your 3D printer, you want it to last the test of time.

The future of 3D Printers is massive, at the moment most of us have heard of 3D printing, but don’t understand their capabilities or what they will actually be able to do. There are 3D printers out there already that can print food, ceramics, clothes and even shoes, although these are not something we have in our own household, in the future it is predicted that we will all have a 3D printer that will print most house hold products. This will mean we will all be able to personalize objects ourselves, if we need to print a replacement soap dish or chicken feeder, cutlery or even a bottle, you will be able do so, although the concept of 3D printers in the home is a long way from actually been useful enough for everyone to have one, it is predicted they certainly will be in the future, the one great concept that derives from 3D printers is how they will allow us to be creative and personalize our own objects, we won’t go and pay someone to do this for us, but will simply get creating and designing.

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2016 – The Achievements of Ministry of Labour

Achievements and initiatives of the Ministry Of Labour & Employment

The Government of India is following the approach of ‘Reform to Transform’ through far-reaching structural reforms. Employment Generation is the first priority for the Government. After going through a decade of jobless growth, the Centre is working on a comprehensive strategy to bring employment to the core of development strategy, promoting industrial activity through Make in India, enhancing employability through Skill India and encouraging innovation and entrepreneurship through Start up India.

The Ministry of Labour and Employment is committed towards job security, wage security and social security for each and every worker. Along with bringing transparency and accountability in enforcement of Labour Laws,the Ministry has taken important initiatives to realize and establish the dignity of every worker through provision of social security, enhancing the avenues and quality of employment.

Legislative Reforms:

The Payment of Bonus (Amendment) Bill, 2015 passed by the Parliament in the Winter Session has been published in the Gazette of India, Extraordinary on 1st January, 2016 as Act No. 6 of 2016 to come into force on the 1st day of April, 2014. The Payment of Bonus (Amendment) Act, 2015 envisages enhancement of eligibility limit under section 2(13) from Rs.10,000/- per month to Rs.21,000/- per month and Calculation Ceiling under section 12 from Rs. 3500 to Rs.7000 or the minimum wage for the scheduled employment, as fixed by the appropriate Government, whichever is higher. The Payment of Bonus (Amendment) Act, 2015 also mandates previous publication of draft subordinate legislations, framed under the enabling provisions under the said Act, in the Official Gazette for inviting objections and suggestions before their final notification.

The Maternity Benefit (Amendment) Bill, 2016 passed by Rajya Sabha on 11th August,2016 which inter-alia include increasing maternity benefit to woman covered under the Maternity Benefit Act, 1961 from 12 weeks to 26 weeks up to two surviving children allowing the mother to take care of the child during his/her most formative stage, providing maternity benefit of 12 weeks to Commissioning mother (in case of surrogate child) and Adopting mother (in case of adoption), facilitate “work from home” to a mother with mutual consent of the employee and the employer, making mandatory in respect of establishment having fifty or more employees, to have the facility of crèche either individually or as a shared common facility within such distance as may be prescribed by rules & also to allow four visits to the crèche by the woman daily, including the interval for rest allowed to her and every establishment to intimate in writing and electronically to every woman at the time of her initial appointment about the benefits available under the Act.

The Employees’ Compensation (Amendment) Bill, 2016 was passed in Lok Sabha on 9th August, 2016 to modify the provisions of Employees’ Compensation Act, 1923 to rationalize the penalties and strengthen the rights of the worker under the Act.

The Child Labour (Prohibition and Regulation) Amendment Bill, 2016, passed by the Parliament on 26th July,2016. This Amendment Bill clearly stipulates total and complete prohibition on employment of children below 14 years and proposed more stringent punishments for violations. Amendment bill seeks to ensure the Right of Children to schooling and learning. However, children are allowed to help in their family enterprises only in non-hazardous occupations and that too only after school hours or during vacations. Amendment also prohibits Adolescents in the age group of 14-18 years of their employment in hazardous occupations and permits their engagement in only certain occupations to be specified in due course.

Cabinet in its meeting held on 29th June,2016 considered the Model Shops and Establishment (Regulation of Employment and Conditions of Service) Bill, 2016. The Model Bill is a suggestive piece of legislation and has been finalized keeping in view the spirit of cooperative federalism. This gives liberty to States for fine tuning the Model bill to suit their requirement. This Model Bill applies to shops and establishments employing ten or more workers except manufacturing units. This Model bill gives freedom to operate 365 days in a year and opening/closing time of establishment, women to be permitted during night shift, if the provision of shelter, rest room, ladies toilets, adequate protection of their dignity and transportation etc., exists.

Labour Codes:

The 2ndNational Commission on Labour had recommended codification of Labour Laws in to 4-5 Groups on functional basis. At present, Ministry of Labour & Employment is working to rationalize the provisions of the 43 Labour Laws in 4 Labour Codes viz.

Labour Code on Wages -.

Labour Code on Industrial Relations –

Labour Code on Social Security & Welfare -.

Labour Code on Safety &Working Conditions –

Administrative Initiatives / Decisions:

The government has announced more than 42% increase in the minimum wages for all sectors in the central sphere. For the first time minimum wages for all sectors; agricultural, non-Agricultural, Construction etc. have been increased simultaneously. Minimum wage (per day) for non-agricultural worker in the ‘C’ area category increased form Rs. 246/- to Rs 350/-,Rs 437/- in ‘B’ area category and Rs. 523/- in ‘A’ area category.

ESI coverage on Wage ceiling has been increased from Rs.15000/- to Rs.21,000/-.

Minimum pension under EPS has been revised to Rs.1000/- in perpetuity per month in April 2015.

Bonus ceiling has been enhanced from Rs.3500/- to Rs.7000/- and the eligibility limit has been raised from Rs.10000/- to Rs.21000/-

EDLI Benefit increased from 3.6 Lakh (max) to 6.0 Lakh(max)

Time limit reduced to 20 days from 30 days for EPF claim settlements.

Optional Deferment of age for drawing Pension from 58 year to 60 year with 4% per year incentive.

Revised scheme for the rehabilitation of Bonded Labour with the quantum of financial assistance increased from the symbolic level of Rs 20 thousand to an amount of Rs 3 lakhs. While the most deprived and marginalized like the disabled, female and children rescued from trafficking, sexual exploitation and transgender will get Rs 3 lakhs, the next in order is the special category comprising of females and the minors who will now get Rs 2 lakhs. A normal adult male bonded labour will get Rs. 1 lakh.

Extending coverage of ESI Scheme for extending its social security net to the whole country.

The Government has issued coverage Notifications covering 165 districts in whole where the ESI Scheme was earlier implemented in part.

Decision taken to enhance the maternity benefits under ESIC from existing 12 weeks to 26 weeks. Adopting and commissioning mothers also to get maternity benefits. Intention notification sent for legal vetting.

It is decided to reduce the employees’ and employers contribution under ESI Act from existing 1.75 and 4.75% to 1% and 3%, respectively for two years in new implemented areas of districts where ESI scheme is partly implemented. Intention notification published on 25.7.2016

ESI Coverage has been extended to Construction workers in the implemented area. Construction site Workers have been covered to avail benefits under the ESI Scheme w.e.f. 1st August, 2015.

III. Extending the social security benefits of ESI Scheme in the remaining North-East States Arunachal Pradesh, Mizoram, Manipur and Andaman & Nicobar Island. It has been implemented in Mizoram w.e.f. 1.12.2015 and in Port Blair w.e.f. 01.01.2016.

Governance Reforms through Technology

Ease of compliance & better enforcement of Labour Laws

Shram Suvidha Portal in the Central Sphere

A unified Web Portal ‘Shram Suvidha Portal’ launched on 16.10.2014 to bring transparency and accountability in enforcement of labour laws and ease complexity of compliance. Main features of this portal included

Unique Labour Identification Number (LIN) is allotted to Units. 13.19 Lakh LIN allotted as on 09.09.2016.

Filing of self-certified and simplified Single Online Common Annual Return by the establishments. Units will only file a single consolidated Return online instead of filing separate Returns under 9 Labour Acts.

Transparent Labour Inspection Scheme through computerized system Total 2,37,579 inspections have been assigned and out of that 2,20,945 inspections have been uploaded as on 09.09.2016.

Establishment can now submit monthly contribution return for ESIC and EPFO using this portal

Multilingual Shram Suvidha Portal-with options in 11 languages.

Recent initiatives on Shram Suvidha Portal.

Common Electronic Challan Cum Return (ECR) facility for EPFO and ESIC.

Common Registration under 5 Central Labour Acts, by integration with DIPP’s E-Biz Portal.

Facility of return submission under Mines Act for DGMS, on Shram Suvidha Portal.

Better Delivery of Service:

Employees Provident Fund Organisation

Universal Account Number (UAN):

Universal Account Number(UAN) programme launched on 16th October 2014 is designed to act as an umbrella for the multiple Member IDs allotted to same individual.

As on 31.08.2016, EPFO has allotted around 8.11 crore UAN to its members and around 2.82 crore of these members have activated using their Mobile number and enjoying various related services.

Online Registration of Establishments (OLRE):

As part of the commitment of Government to ease of doing business, on 30th June 2014, EPFO launched the facility for the establishments to apply online for allotment of PF Code Number.

Employers now apply online PF code number and upload the digitally signed documents at the time of application itself (from December 2015) and obtain on the spot code number immediately.

As on 31.08.2016, around 1.36 Lakhs establishments have already obtained online registration on OLRE portal till date.

Online Facilities to Members:

In September 2015, EPFO moved from e-governance to m-governance and launched a mobile application. So far over 11.08 lakhs members have downloaded the Mobile App.

Through Missed Call service at 01122901406, at no cost to the member, member is provided with all the envisaged details.

As on 09.09.2016, around 3.12 crores missed calls have been received since 16th September 2015.

The members who have activated their UAN receives regular SMS regarding their deposit of monthly PF contribution in their account. A SMS message is also being sent to employers that they have not deposited the monthly contribution or non-deposit of returns.

Exempted Establishments Brought on E-Portal

The exempted establishments are a big part of the EPFO compliance system and managing huge funds to the tune of approximately 3 lacs crores.

EPFO launched the facility of online submission of monthly return of contributions, investments and other activities.

Inoperative Accounts Helpdesk:

An online help desk created to assist the members in tracing their inoperative accounts and withdrawing or merging them with the present account (UAN) has helped in 65 thousand cases so far.

Updation of Accounts:

A new mechanism to credit the interest in members’ accounts has been developed for auto-updation of members’ accounts at the end of the financial year, updating with interest, more than 15 crore accounts.

Facilities to International Workers:

To ensure social security not only to persons working within India but also to those coming to India and going abroad, a facility was launched for the international workers for online fillable form seeking certificate of coverage (COC).

Global Network Operations Centre (g-NOC):

EPFO has started its Network Operation Centre at National Data Centre monitoring the IT functioning of the EPFO. It shall be nodal point for handling troubleshooting as well as detecting and preventing all external threats.

Compliance Analysis & Monitoring System of EPFO:

This software was launched o 16.02.2016

Principal employers, registered with EPFO & Government Department which are not registered with EPFO will upload details of contract awarded with due details – which will be available to EPFO for checking.

Employees State Insurance Corporation:

ESI Scheme – The Employees’ State Insurance Corporation- ESIC (Ministry of Labour & Employment) is a social security organisation that provides comprehensive medical care and cash benefits in the contingencies of Sickness, Maternity, Disablement, death due to employment injury and Unemployment to beneficiaries I.e the organized sector working class in the lower wage bracket of the society. The total number of Insured Persons covered (as on 31.03.2015) are 2.03 crore and number of beneficiaries (as on 31.03.2015) 7.89 crore.

ESIC Medical College, Coimbatore has been handed over to the State Government of Tamil Nadu on 02.02.2016.

ESIC has now resolved to adopt two Model Hospitals, in each State.

Providing appropriate cancer detection/treatment facilities, cardiology treatment facilities, dialysis facilities on PPP Model at different levels of hospitals.

For facilitating the practice of telemedicine, the RFP for pilot run has already been floated and the project is expected to go live in the next three months.

Special focus has been paid for upgradation of Dispensaries, 24 Dispensaries in ESIC buildings have been identified for up- gradation to 30 bedded set up to provide 24×7 services.

Pathological & X-ray facilities will be provided on PPP model in all the dispensaries in phases. Pathological services in all dispensaries of Delhi has been started from 30th November, 2015. Laboratory and ECG Services has been started in ESI Dispensary of Delhi/Noida area.

Mother and Child Care Hospital in every State: ESIC has constituted a committee to prepare the norms for setting up a Mother and Child Care Hospital in every State.



Risks in International Business

Just as there are reasons to get into global markets, and benefits from global markets, there are also risks involved in locating companies in certain countries. Each country may have its potentials; it also has its woes that are associated with doing business with major companies. Some of the rogue countries may have all the natural minerals but the risks involved in doing business in those countries exceed the benefits. Some of the risks in international business are:

(1) Strategic Risk

(2) Operational Risk

(3) Political Risk

(4) Country Risk

(5) Technological Risk

(6) Environmental Risk

(7) Economic Risk

(8) Financial Risk

(9) Terrorism Risk

Strategic Risk: The ability of a firm to make a strategic decision in order to respond to the forces that are a source of risk. These forces also impact the competitiveness of a firm. Porter defines them as: threat of new entrants in the industry, threat of substitute goods and services, intensity of competition within the industry, bargaining power of suppliers, and bargaining power of consumers.

Operational Risk: This is caused by the assets and financial capital that aid in the day-to-day business operations. The breakdown of machineries, supply and demand of the resources and products, shortfall of the goods and services, lack of perfect logistic and inventory will lead to inefficiency of production. By controlling costs, unnecessary waste will be reduced, and the process improvement may enhance the lead-time, reduce variance and contribute to efficiency in globalization.

Political Risk: The political actions and instability may make it difficult for companies to operate efficiently in these countries due to negative publicity and impact created by individuals in the top government. A firm cannot effectively operate to its full capacity in order to maximize profit in such an unstable country’s political turbulence. A new and hostile government may replace the friendly one, and hence expropriate foreign assets.

Country Risk: The culture or the instability of a country may create risks that may make it difficult for multinational companies to operate safely, effectively, and efficiently. Some of the country risks come from the governments’ policies, economic conditions, security factors, and political conditions. Solving one of these problems without all of the problems (aggregate) together will not be enough in mitigating the country risk.

Technological Risk: Lack of security in electronic transactions, the cost of developing new technology, and the fact that these new technology may fail, and when all of these are coupled with the outdated existing technology, the result may create a dangerous effect in doing business in the international arena.

Environmental Risk: Air, water, and environmental pollution may affect the health of the citizens, and lead to public outcry of the citizens. These problems may also lead to damaging the reputation of the companies that do business in that area.

Economic Risk: This comes from the inability of a country to meet its financial obligations. The changing of foreign-investment or/and domestic fiscal or monetary policies. The effect of exchange-rate and interest rate make it difficult to conduct international business.

Financial Risk: This area is affected by the currency exchange rate, government flexibility in allowing the firms to repatriate profits or funds outside the country. The devaluation and inflation will also impact the firm’s ability to operate at an efficient capacity and still be stable. Most countries make it difficult for foreign firms to repatriate funds thus forcing these firms to invest its funds at a less optimal level. Sometimes, firms’ assets are confiscated and that contributes to financial losses.

Terrorism Risk: These are attacks that may stem from lack of hope; confidence; differences in culture and religious philosophy, and/or merely hate of companies by citizens of host countries. It leads to potential hostile attitudes, sabotage of foreign companies and/or kidnapping of the employers and employees. Such frustrating situations make it difficult to operate in these countries.

Although the benefits in international business exceed the risks, firms should take a risk assessment of each country and to also include intellectual property, red tape and corruption, human resource restrictions, and ownership restrictions in the analysis, in order to consider all risks involved before venturing into any of the countries.



Choosing The Right Furniture For The Living Room

Everyone loves to live in a house that is well furnished and decorated. However, decorating the living room can be one of the most tedious tasks at hand. Also, one thing that makes that task even more tedious is picking up the furniture.

So, in order to make things a bit easy for you, here are a few tips on how you can choose your living room furniture:

Measure up – The first thing that you need to do is get the measurements of the room correct in order to get the furniture of the perfect size. So make sure that you measure the length, breadth and the width of the walls carefully.

Creating floor plans – The next thing you must do is take a grid paper and make a floor plan. This will help you to decide how much space you can spare for the furniture and how much free space you have left in the room.

Measure your doorways – In order to avoid problems at the time of delivery, you must measure up your doorways and order only those items of furniture that can be easily moved in and out of the doorway.

Staging the room – Once you have decided how much space you want to allot to the furniture, you must mark those spaces with a tape in order to get an idea of what the room will look like in the near future.

Start your selection – Once you have done the things mentioned above, you must start making your purchase decisions. Thus, you must consider the kind of décor your room has and the vibe of your house. Once that is done, you must start picking out with the basic things like a sofa, an armchair, etc.

Pick up good quality pieces – Quality does come before quantity. So, even if some of the pieces do cost more, it is better to choose good quality products over flimsy ones as they tend to last longer. So, you must check the fabric of the sofa, chairs, etc. and buy the ones that have good quality.

Coordination is the key – In the end, you want your living room to look beautiful and pleasing to the eyes. Therefore, in order to ensure this, you must see that all the pieces of furniture that you purchase are coordinated with each other and go well with each other. You do not want one piece of furniture not going with another as it will tend to look awkward and disorderly. So, make sure that whatever pieces you buy, they gel with each other.

If you follow the above-given tips, you will end up having a beautiful living room of your own.



The Importance of a Dog House

Having a pet at home has over the years has become a tradition. People enjoy having pets and most people keep their pets within the home environment. There have been several different surveys and pieces of research that have shown that the most common pet is a dog. . If you are going to have a pet dog it is very important that he has a dog house and this is part of the basic care of a pet dog.

Every animal has basic needs and one of these basics is a house. People like to keep their dogs within their own apartment but it is important to remember that dogs have feeling to therefore it is very important that the dog has its own house either in the garden or within the owners home. Animals like to have a place where they can get away from everything, sleep and eat and this is one reason why a dog house is very important.

It’s a very good idea to give your dog a house that is the correct size and the size will vary depending on the size of the individual dog. It is very important to make sure you get a house that is suitable for your own specific dog as all dogs are individual just like humans.

Prior to either making or purchasing a dog house it is very important to measure your dog to find out what size he is. It is very important to measure both the height and the length of the dog. It is very important to ensure that the house that you build for your dog has the proper level of ventilation and that the ventilation is at floor level. It is also important that the house is designed so that it is able to keep the dog warm during the winter months.



Trampolines – A Simple Jumping Machine

Have you ever been bouncing contentedly on a trampoline in a backyard or gymnasium, and wondered how it is that this simple platform can allow you to jump multiple feet into the air over and over again? Many people think that the elasticity they feel beneath their feet comes from the stretchy synthetic fabric of the trampoline mat that’s stretched between the rails of the frame, but this isn’t actually true at all. It’s important to understand a little bit about how the trampoline parts work, so that you can take care of the trampoline properly, and enjoy its mechanics for many years to come.

The jumping action of the trampoline is actually the result of a little bit of physics used cleverly to provide hours of endless fun. In case you’ve never seen a trampoline up close before, you should know that they are still made according to the original design, which was invented by a man named George Nissan way back in the 1930’s. Nissan noticed that trapeze artists who fell into the safety net below were able to use the tiny bit of elasticity in the ropes to rebound up onto their feet, and sometimes into the air for one last trick.

Nissan was determined to find a way to recreate this rebounding motion on a larger scale, so he created an iron frame and stretched a piece of canvas over it, attaching the fabric to the frame with metal springs. These large metal springs were actually energy storing devices. The coils of the spring represent potential energy, and when the weight of a person causes them to stretch, they release their energy as they return to their normal shape. When this energy is release, the depressed trampoline mat is thrust upward quickly, propelling the jumper high into the air. The harder you come down on the mat, the more force will be expelled to push you back into the air.

Although the trampoline is a simple machine, with only a few essential trampoline parts, it’s important to make sure that all of these features are in good working order. All you need is one spring to get bent, stretched, or rusted, and the whole elastic nature of the trampoline mat would be ruined. When trampolines are stored outside, the springs are in particular danger of becoming rusted, which diminishes their ability to store energy, and could cause the coils to snap instead of returning to their original position.



A List of Emo Stereotypes

As with any other subculture, there are many common stereotypes surrounding emos. However, unlike many other niches and clicks, the emo subculture has stirred up quite a bad reputation. It’s safe to say that most non-emos think of the following negative things when the word “emo” comes to mind.

Cutting

Many believe that those of the emo persuasion are prone to the liking of self harm. During the birth of the subculture cutting seemed to be a rampant practice. While generally not serious in nature, these cuts marked signs of emotional distress.

Crying

Emo is short for the word “emotional”. It is often believed that emos label themselves so because they have out of balance emotions or are more sensitive than most other people. While it’s been near tradition for generations for males to hold back their emotions, emo males express emotion freely, bringing them on a closer level to their female counterparts.

Bisexuality

It isn’t uncommon for emos to be open in sexuality. Despite the stereotype that all emos are bisexual, many are actually straight. Some emos participate in bisexual acts just to impress the other sex.

Many people think of emos as whining, crying, cutting, depressed, sexually confused individuals. Though the above stereotypes may be true for some emos, for the most part, it’s a complete falsity. Most emos are just like any other happy, healthy, perfectly normal functioning human being. The bad stigma that comes with the label is a classic case of judging a book by an old outdated cover.



Bench Vice Report – Don’t Buy the Stanley MaxSteel 83-069 Multi-Angle Vise Until You Read This!

The Stanley MaxSteel 83-069 Multi-Angle Vise is an amazing vice for those looking to work on a multitude of projects. It is specifically designed to fit snuggly on just about any work surface and has removeable jaw pads to protect surfaces from scratches.

With its swivel ball design, the Stanley MaxSteel 83-069 Multi-Angle Vise can be moved and locked in almost infinite positions, making it one of the most versatile vices on the market. Another cool feature of the Stanley MaxSteel 83-069 Multi-Angel Vice isit’s durable cast aluminium and steel construction, making it sturdy and durable enough for just about any job you can throw at it.

The Good:

  • Can be easily clamped to any table.
  • Table clamp surfaces are rubber coated for surface protection.
  • Can hold objects at any angle.
  • Clamp faces have removeable rubber pads.
  • Vice is small and portable.
  • Great customer service.
  • Well constructed.

The Bad:

  • Does not have teeth in the jaws.
  • Not designed for large heavy duty projects.
  • Hard to find at local retailers.

You should buy this vice because:

  1. Excellent space saving vice for the price.
  2. Is designed to clamp onto any surface.
  3. Will not harm surfaces due to removeable jaw pads.

This vice is perfect for:

  • People who do a lot of woodworking, such as wood carving, cane making, or furniture work.
  • People who do crafts involving small to medium sized objects that need to be held in place.
  • People who need a reliable portable vice to take with them on the go.

Let’s take a look at all of this vice’s features.

  • Infinite lockable positioning with swivel ball design.
  • Easily attaches to most surfaces with integral screw clamp.
  • Durable cast aluminum and steel construction.
  • Removeable jaw pads protect surfaces from damage.
  • 8 inch jaw opening.
  • Weighs 3.6 pounds.
  • Dimensions: 9 inches by 8 inches by 3.5 inches.

Overall, for the price, you won’t find a better deal on a vice grip that offers as much versatility when dealing with small jobs. Sure, there are better vice grips out there, but you’ll be paying a lot more for only a slight increase in performance.



Creating a Chart of Accounts for a Small Restaurant

Independent restaurant owners often do their own bookkeeping. Even if they hire a professional accountant at year’s end, they may save considerable money by handling the weekly tasks themselves.

Setting up a chart of accounts to fit the restaurant needs generally requires customizing the default choices of any accounting program. The selection of sales and cost of goods accounts on most systems does not provide for the separation of food and beverage categories that are needed.

Even the leading bookkeeping program for small business, while it has a default selection for restaurants, fails to provide all of the accounts that most restaurant owners require. In addition, many of the expense accounts that are added are rarely used, leading to confusion during data entry, and don’t help with the overview of the business finances.

The National Restaurant Association publishes a book titled Uniform System of Accounts for Restaurants. The book provides detailed descriptions of the application of generally accepted accounting principles to the restaurant industry.

That book includes a sample chart of accounts, but notes that “the codes used here are not the only method for classifying the accounts”. It points out that most restaurants will not use all of the categories listed, and it also notably lacks breakdown of inventory and cost categories beyond “food” and “beverage”. Many restaurant owners want further separation of those categories to include sub-categories such as “meat”, “seafood”, and “produce”, and possibly “beer” and “wine” for beverage categories.

While many programs do not require the use of account numbers, the NRA book states that some type of account numbering system must be used. If your program is not showing account numbers, it should have an option on a set up screen to activate that feature.

Any account numbering system is generally grouped so that accounts of a particular type fall within a specific range of numbers. For example, assets may be in the 1000 range, and income accounts in the 4000 range. On systems with many detail accounts, 5 digit numbers may be used to allow more sub-categories, but that is rarely needed for a small restaurant.

Typical number ranges that are used by many accounting systems are as follows:

Asset accounts: 1000-1999

Liability accounts: 2000-2999

Equity accounts: 3000-3999

Revenue accounts: 4000-4999

Cost of goods: 5000-5999

Expenses: 6000-8000

“Other” accounts: 8000-9999

Asset Accounts

Asset accounts include cash, bank accounts, inventory, and everything else that is owned.

It is common to assign the first account number, 1000, to Cash, since they are usually ordered, within each group, by liquidity (ease of converting to cash).

A separate account should be used in the chart of accounts for each bank account maintained for the business. If merchant deposits take a few days to reach the bank, a merchant account can be used. Also, if checks are accepted and not processed electronically, an account should be created for checks to be deposited.

New accounts are normally numbered 10 digits apart, so your first two bank accounts may use 1010 and 1020 as account numbers in the chart of accounts. Leaving gaps between the numbers makes it easy to add another account later and squeeze it in to the sort order in any position.

The asset accounts can be numbered as such:

  • 1000 Cash
  • 1010 Primary Bank Account
  • 1020 Bank Account #2
  • 1060 Merchant Deposit Account
  • 1080 Checks Received
  • 1100 Accounts Receivable
  • 1200 Food Inventory
  • 1210 Meat Inventory
  • 1220 Poultry Inventory
  • 1230 Seafood Inventory
  • 1240 Dairy Inventory
  • 1250 Produce Inventory
  • 1260 Bakery Inventory
  • 1270 Frozen Inventory
  • 1280 Grocery Dry & Canned Inventory
  • 1320 Beverage Inventory
  • 1330 Liquor Inventory
  • 1340 Beer Inventory
  • 1350 Wine Inventory
  • 1360 Merchandise Inventory
  • 1380 Bar & Consumable Inventory
  • 1400 Prepaid Expenses & Advances
  • 1450 Recycle return value

Assets that have a lifespan of several years or more are referred to as Long Term Assets. This also includes any real estate.

  • 1500 Fixed assets
  • 1510 Land & Building
  • 1520 Automobile
  • 1530 Furniture Fixtures & Equipment
  • 1540 Leasehold Improvements
  • 1600 Accumulated Depreciation
  • 1700 Capitalized Start Up Expenses
  • 1800 Security Deposits

Liability Accounts

Liability accounts includes things like credit cards and payables to vendors. It also includes money that has been received for things like tax that is due to the state, tips due to the employees, and gift cards sold but not yet redeemed. Real estate loans and other major financing is sub-categorized as long-term liabilities.

Liability accounts can be numbered as:

  • 2000 Accounts Payable
  • 2110 Credit Card
  • 2120 Credit Card #2
  • 2130 Credit Card #3
  • 2140 Credit Card #4
  • 2210 Sales Tax Payable
  • 2220 Second Tax Payable
  • 2250 Payroll Liabilities
  • 2260 Second Payroll Liability
  • 2280 Tips held
  • 2300 Gift cards & certificates
  • 2350 Customer Credits
  • 2400 Notes Payable
  • 2500 Other debt

Equity Accounts

The owners’ investment in the company is represented in the equity accounts. For a corporation, this includes the shareholders equity. It is effectively the money that the business owes back to the owners. When an accounting period is closed, the balance of the income and expense categories is transferred to Retained Earnings, which is also an equity account.

The most basic equity accounts could be numbered:

  • 3000 Owner Capital
  • 3100 Common Stock
  • 3300 Retained Earnings

Income Accounts

Sales fall into the general category of income accounts. A restaurant will obviously want separate categories for food and beverage sales, and may want further separation of beer, wine, and liquor sales.

Typical income accounts are:

  • 4000 Sales Revenue
  • 4200 Food Sales
  • 4320 Beverage Sales
  • 4330 Liquor Sales
  • 4340 Beer Sales
  • 4350 Wine Sales
  • 4360 Merchandise Sales
  • 4500 Catering & contracts
  • 4700 Other Operating Income
  • 4900 Discounts

One difference between the NRA recommendations and many other lists involves the placement of the “other income” accounts. This can include income from sources such as cover charges, games or vending machines, and banquet room rental. Most lists place these accounts in the 8000 range, above expenses, but the NRA list places them in the 6000 range.

Most smaller locations will only need a single category for other income. Since “cost of goods” is a general sub-category of expenses, it makes sense to avoid placing an income category in the middle of the range from COGS through expenses. A single account has been placed in this list within the 4000 range.

Putting the discounts into the revenue category implies that this will be a “contra” account. Where most of the sales categories will have a credit balance, discounts will normally have a debit balance.

Cost of Goods Accounts

The Cost of Goods accounts, also called Cost of Sales or Cost of Goods Sold, represent the food and beverage purchases to provide the meals. Other expenses directly related to sales may be included, such as merchant fees or consumable cups and napkins.

The numbers used here also provide consistency across all accounts, as the last 3 digits of each COGS category is the same as the last 3 digits on the associated inventory account.

A cost of goods list could include:

  • 5000 Cost of Sales
  • 5200 Food Cost
  • 5210 Meat Cost
  • 5220 Poultry Cost
  • 5230 Seafood Cost
  • 5240 Dairy Cost
  • 5250 Produce Cost
  • 5260 Bakery Cost
  • 5270 Frozen Cost
  • 5280 Grocery Dry & Canned Cost
  • 5320 Beverage Cost
  • 5330 Liquor Cost
  • 5340 Beer Cost
  • 5350 Wine Cost
  • 5360 Merchandise Cost
  • 5380 Bar & Consumable Cost
  • 5600 Delivery & direct labor Cost
  • 5700 Merchant Fees

Expense Accounts

This example separates the expense accounts into three primary categories: payroll expenses and other expenses. The payroll expenses are grouped in the 6000 range, with the other operating expenses in the 7000 range. Overhead like rent, taxes, and amortization are bumped into the 8000 range.

While accounts must be broken down at least far enough to separate tax lines, combining rarely used accounts will make the overview much easier to understand. The following list combines several categories that are often separated on other charts.

You should check with your accountant or tax preparer to ensure that anything you combine does, in fact, share the same tax line.

The Inventory Loss/Waste account has been slid in under the 6000 marker, as some may consider it to belong with the Cost of Goods categories.

  • 5800 Inventory Loss/Waste
  • 6000 Labor related expenses
  • 6100 Management Wages
  • 6200 Staff Wages
  • 6300 Contract Labor
  • 6400 Commissions paid
  • 6500 Employee Benefits
  • 6600 Workers Comp Insurance
  • 6700 Employers Payroll Taxes
  • 6800 Payroll processing expense
  • 7100 Direct Operating Expenses
  • 7110 China – Glassware – Flatware
  • 7120 Restaurant & Kitchen Supply
  • 7130 Cleaning Supply & Expense
  • 7140 Decorations & Guest Supply
  • 7150 Laundry – Linen – Uniforms
  • 7160 Fees – Permits – Licenses
  • 7200 Pest – Security – other contract
  • 7250 POS – Tech support – Online serv
  • 7300 Marketing
  • 7310 Media & Print advertising
  • 7320 Promotional events
  • 7400 Automobile & travel
  • 7500 Music and Entertainment
  • 7600 Repairs and Maintenance
  • 7700 Utilities
  • 7750 Telephone & net connection
  • 7800 General and Administrative
  • 7810 Bad Debts – Over/short
  • 7820 Bank fees
  • 7830 Insurance
  • 7840 Interest
  • 7850 Professional fees
  • 7890 Misc. Office expense
  • 8100 Rent and Occupancy costs
  • 8200 Equipment Rental
  • 8600 Sales tax paid on purchases
  • 8700 Amortization
  • 8900 Other expense
  • 9000 Income Tax

Other Accounts

The only remaining items to account for are the sale of major assets, other income from sources besides restaurant operations (such as investments or sub-letting space), and a placeholder account for transactions where the business owner needs their accountant’s assistance.

  • 9500 Gain/Loss on sale of assets
  • 9900 Other Income (not from operation
  • 9999 Ask My Accountant