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Electricity, identified as a basic human demand, is a key to economic growing, coevals of employment, riddance of poorness and human development particularly in rural communities. Adequate supplies of suited signifiers of this energy at acceptable cost for development, is an indispensable requirement for power suppliers. The crisp additions of oil monetary values in early 70s drew attending to energy supply jobs (Energy in Ghana 2010). Developing states in peculiar felt the impact of the high oil monetary values since import of energy takes a greater proportion of their export net incomes compared to the developed states.

The two chief attacks for rural electrification are ; extension of power from the national grid to selected countries and the usage of Diesel bring forthing Stations to function a little web which could non profit from the grid. Both ways have their ain short approachs. There is a high fiscal deductions associated with the extension of the grid over long distances ensuing in system instability every bit good as hapless burden factor and the troubles in the care of the long transmittal lines particularly in hard terrain. (Kamalapur and Udaykumar 2010).

Diesel generators on the other manus require regular supplies of fuel which sometimes are of major jobs for rural countries, particularly at certain season of the twelvemonth when the hapless nature of the roads in such countries are practically unpassable. Their predicaments worsen when fuel deficit hit the state at big. Besides the proviso of fuel, the keeping of competent operation care staff is really hard since offer of competitory wages are normally a major restraint. (McNelis, Derrick and Starr 1988) Even with the qualified staffs, the necessity in obtaining the necessary spare parts in clip of demand to maintain the system running is a major factor.

Rural electrification is regarded as a development precedence of most developing states like Ghana. Although big amounts of money are spent every twelvemonth on rural electrification, it will take old ages for small towns far off from the national grid to profit from a reasonably low-cost and dependable power supply.

By the virtuousness of its geographical location, within the Torrid Zones (lat.50, 36’N: Long. 00,10’E) , Ghana is endowed with of course abundant renewable energy resources. The resources include Hydro, Bio and Solar energies (Abakah, 1995). Bio energy exists in the signifier wood fuels in the forest countries; but its rate of development outweighs its regeneration. Hydro energy on the other manus is presently under-exploited. The state has two hydro-electric power Stationss and two thermic Stationss. However energies produced by these power Stationss are unequal for the states energy demands and has to import energy to supplement it (Abakah, 1995) .

It was estimated in the twelvemonth 2000 that electricity accounted for about 11 % of the entire energy consumed. The unequal supply of power chiefly obtained from hydro and thermic beginnings compelled the state to import some sum of energy from La Cote d’Ivoire to supplement her domestic supply particularly during peak hours. (Energy in Ghana 2010)

It was expected that by the twelvemonth 2010 the states energy system will alter from the mostly hydro-based system to a mostly thermal-based 1 with the hope of utilizing natural gas as the chief beginning of fuel. The alteration was to be made possible by the West African Gas Pipeline Project, which was expected to transport natural gas from Nigeria to Ghana. (Energy in Ghana 2010)

The current national entree to electricity supply is about 43 % of the population. However, over 80 % of the domestic electricity supply is consumed in the metropoliss and urban towns. (Energy in Ghana 2010) Hydropower and imported dodo fuel are the chief energy beginnings used to bring forth electricity in the state.

Ghana soon depends extremely on petroleum oil and wood fuel for her energy ingestion. The state ‘s energy ingestion therefore increase yearly as a consequence of growing in population coupled with economic activities every bit good as rural-urban migration and inflow of imported vehicles.

Solar energy is available in limitless measures. It is merely used in its natural province largely for saving intents. Other resources like the air current energy, tides and geothermal are undistinguished in the state (Abakah, 1995).

Heavy dependance on commercial fuel such as rough oil to run into the demands of the turning population is dismaying ensuing in short supply in energy. The deficit of the state ‘s energy supply compelled power suppliers to present burden casting which is more marked in the rural countries. (Energy in Ghana 2010)

Literature reappraisal

Rural electrification is an of import component for rural growing and the relief of poorness in a state. (Kamalapur, Udaykumar 2010) . In Ghana, electricity has non played the expected function in the socio-economic growing of the rural communities. Majority of the population of the state live in the rural countries. The consequence of population growing and supply jobs of fuels has a great impact on the inordinate usage of bio fuels particularly in the rural countries ensuing in deforestation through extra felling of trees (Energy in Ghana 2010)

The authorities ‘s aspiration to supply electricity to all rural communities by the twelvemonth 2020 is far from realization due to fiscal restraint as a barrier. This makes it extremely impossible for authorities to to the full run into all demand of energy supply with national grid system. The economic status of Ghana does non allow immediate solution of power crisis by imported fuels. With the rich solar resources available throughout the twelvemonth in Ghana and taking into history the cost component of PV solar place systems (SHS) as against the grid-connected system, the better option is to see Solar place system (SHS) as an alternate energy beginning for rural electrification in Ghana.

Purpose

This undertaking is aimed at the design of suited Solar Home System (SHS) using appropriate devices such as maximal power point tracker and dc-dc convertor for rural electrification utilizing solar resources to run into some of their basic energy demands such as lighting, cookery, H2O pumping, telephone communicating, and other consumer tools such as wirelesss, telecastings, iceboxs etc.

Aim

At the terminal of this undertaking ;

• An efficient, dependable and low-cost solar place system (SHS) for rural electrification will be designed utilizing PV faculty as the power beginning.
• Communities in the rural countries could hold entree to electricity. A suited dc-dc convertor will be designed to fit District of Columbia battery tons.
• Clinics and wellness Centres in the distant countries will utilize the power to hive away vaccinums and indispensable drugs in deep deep-freezes and visible radiation every bit good doing usage of the power available.
• Schools in the distant countries will besides profit from the system.
• Rural Urban impetus could cut down
• Communities will profit from some societal activities With the handiness of power.

The power supplied by a solar panel depends on the sunstroke, temperature and electromotive force of the panel and so an of import consideration in the design of efficient solar systems is to track the correct maximal power point (MPPT). (Hur, Shen 1998) . The intent of the MPPT is to travel the panel running electromotive force near to the MPP under altering atmospheric conditions. (Solar Energy International 2010)

Basic map of maximal power point trailing (MPPT)  system

A extremely efficient dc-dc convertor to optimise electrical power for photovoltaic (PV) cell, is the maximal power point tracker. It ensures faculties operate near maximal power point. This helps to bring forth suited power to drive tons. When PV faculties are used for the beginning of energy, MPPT is used to rectify fluctuations in the system by leting the accountant to track the maximal power point of the array throughout the twenty-four hours to in order to present the maximal energy available to the battery (Solar Energy International 2010).

With MPPT, a higher end product electromotive force of faculties than battery systems can be used by consumers. System complexness is minimised by the MPPT. It has the ability to supervise the end product electromotive force and current from the panel and decides the operating point of power to the batteries. It prevents soaking and dispatching to solar panels. (Anderson, Dohan and Sikora 2003)

The nonlinear fluctuation of end product electromotive force and current are overcome by the MPPT every bit good. (Tharama, Kumar and Naik 2005). It has the ability to increase the efficiency of solar panels 25 % -30 % more the normal accountant (Solar Energy International 2010)

Photovoltaics

Photovoltaic systems are solar systems that produce electricity straight from sunshine. ( Solar Energy International ) . The system produces clean, dependable energy. It does non do usage of fossil fuels. It is widely used in many applications. A common application for PV engineering is illuming, powering of wirelesss, pocket reckoners, tickers etc. It is besides used on big graduated table to supply consumers with solar-generated electricity or as a back-up for critical equipment.

In this undertaking, PV panel will be used as the chief power beginning. Solar radiation received by the panel, are stored in batteries for usage latter. Other Maximum. Other devices and equipment work together in harmoniousness to accomplish a good consequence. ( Solar Energy International 2010 ) . The Sun ‘s place alterations with clip ensuing in panels having changing Sunlight so MPPT integrating a convertor and accountant will be used to fit the d.c battery burden. ( Solar Energy International 2010 ) .

Besides the usage of equipment and devices for the systems, some of import factors are taken in consideration to guarantee a good design. These includes: latitude, the degree of radiation over a period of clip, cloud, shadiness, joust, orientation.

Absract

Physiological changes and chronic diseases arising during aging process increase risk of accident of the elderly, especially the elderly living alone at their homes. Home accidents are the most commonly health problem in the elderly. This study was carried out to describe home safety of the elderly living in a city or rural area using a home safety checklist. 512 living in Turkey (330 in city; 182 in rural area) were evaluated via face-to-face interview using a home safety checklist during a period between December and March in 2007.

In addition to sociodemographics, a questionnaire including home characteristics and life style of participants was applied. To describe home safety level, Home Safety Checklist was used.

Introduction

Aging, which is a part of life and a nonrecoverable process. Developments in the field of tecnology,health and nutrition increasing life expectancy in the general population has led to an increased incidence of elderly population. Especially in industrialized countries, this increase is faster.

The increase in elderly population by bringing with it social problems, particularly affecting the family structure of the elderly living alone is cause Depending on the time during the aging process in human organism, physical, physiological and psychological changes are emerging. Decrease with aging occur in the physical abilities, to continue their activities of daily living and home-related poses an obstacle to the execution of work. Physiological changes and the age of progress emerged due to chronic diseases, especially those living alone at home often face with the risk of accidents .

An important part of the problems faced by the elderly home accidents constituted. Physiological changes and dementia as well as some chronic diseases, norooftalmalojik findings, progressive hearing loss, posture, balance and gait disturbances and sensory changes, has led to increased risk of accidents. The elderly, the most important preventive safety applications, one of the age-related physiological deficiency in developing corrective to troubleshoot instruments (hearing aid, glasses, etc.. ) Usage as a domestic accident may lead to removal of conditions must be determined.

Therefore, in recent years in elderly home safety and home safety inspection and control increased the importance of the list. In this context, is widely used in the field of health inspection and control lists, and application tools are the most important ergonomic evaluation. 3-Explict Statemnet Of The Study Objective Including Operational Definition: This study used a home safety check list and the elderly living at home in our country, the security situation in the house and emerged with aging in terms of accident risks in order to examine the status of housing are planned.

Sample Groups: Sample 1:The elderly who is living in the city Sample 2:The elderly who is living in the rural areas Variables: Age This variables;the elderly who is living in the city Gender and the rural areas used to investigate the Education demograhic datas. Marriage Status Occupational Status House type This variables; the elderly who is living in the city

Private roomsand the rural areas was used to examine the status of Domestic Availabilitytheir home. Satisfaction: Financial Status: Living Arrengement: This variables;the elderly who is living in the city and the Leisure Activities rural areas was used to examine the their life style. Security Score p: is degree of freedom: In statistics, the number of degrees of freedom is the number of values in the final calculation of a statistic that are free to vary 4-Methodology Section: This descriptive type of study,we selected 512 elder people with random sampling method. 30 of 512 elder person which we select in the city and 182 of 512 which we collect in the rurely areas among december to march 2007 in 7 geographical regions of Turkey in Denizli, Izmir, Ayd? n, Antalya, Mersin, Ankara, Konya, Istanbul, Diyarbakir, Trabzon, Sinop and Zonguldak provinces. In collection of data, as well as demographic information, household status and forms of life questionnaire stating where questions were administered. To determine the level of home security developed by the National Security Council, consisting of 65 questions, Home Security Checklist is used.

National Security Council, the score at 1-7 in the perfect home for safety aspects, between 8-14 scores well; 15 and on the scores were assessed as dangerous. A questionnaire containing sociodemographic and National Security Council with the elderly living at home with the method to be verbatim comments will be reviewed their homes Pamukkale University School of Physical Therapy and Rehabilitation was completed by senior students. Chi-square test was used for evaluating data. 5-Data Analysis Section Pearson’s chi-square (? ) test is the best-known of several chi square test – statistical procedures whose results are evaluated by reference to the chi square distrubition. Its properties were first investigated by Karl Pearson. In contexts where it is important to make a distinction between the test statistic and its distribution, names similar to Pearson ? -squared test or statistic are used. It tests a null hypothesis stating that the frequency distrubition of certain events observed in a sample is consistent with a particular theoretical distribution. The events considered must be mutually exclusive and have total probability 1.

A common case for this is where the events each cover an outcome of a categorial variable. A simple example is the hypothesis that an ordinary six-sided dia is “fair”, i. e. , all six outcomes are equally likely to occur. Pearson’s chi-square is the original and most widely-used chi-square test. Definition Pearson’s chi-square is used to assess two types of comparison: tests of goodness of fit and tests of independence. A test of goodness of fit establishes whether or not an observed frequency distrubition differs from a theoretical distribution.

A test of independence assesses whether paired observations on two variables, expressed in a contingency tables, are independent of each other – for example, whether people from different regions differ in the frequency with which they report that they support a political candidate. The first step in the chi-square test is to calculate the chi-square statistics. In order to avoid ambiguity, the value of the test-statistic is denoted by X2 rather than ? 2: this also serves as a reminder that the distribution of the test statistic is not exactly that of a chi-square random variable.

However some authors do use the ? 2 notation for the test statistic. An exact test which does not rely on using the approximate ? 2 distribution is Fisher’s exact test ,this is significantly more accurate in evaluating the significance level of the test, especially with small numbers of observation. The chi-square statistic is calculated by finding the difference between each observed and theoretical frequency for each possible outcome, squaring them, dividing each by the theoretical frequency, and taking the sum of the results.

A second important part of determining the test statistic is to define the degrees of freedom of the test: this is essentially the number of observed frequencies adjusted for the effect of using some of those observations to define the “theoretical frequencies”. Results: 11. 2% of the elderly living in the city , 14. 4% of the elderly living in rural areas whose age is 80 and over age in the range mean number of old people living in cities is 20. 61±8. 18, while mean number of old people living in rural areas is 25,16±9,59. About %74,9 percentage of houses of people living in cities are detected bad in security criterion, %23 are considered good and %2,1 are perfect. In rural areas however, %84,6 are detected bad, %14,8 are good and %0,5 are perfect. (Table 3) Debate: Every year, many old people get injured by an accident in their own houses, or near it. Most of injuries are caused by preventable dangers. Using house security and control list with regular periods, gives chance to value condition again, which leads possibility to make those dangers and risks obsolote.

In our study, old people and rural areas are found similiar by means of age and gender. This result shows that,HSCL results are not affected this two factors. Educational status of these two groups were examined, the higher the educational level of those living in cities and thus are better home security scores were observed. In our study, 86. 3% of those living in rural areas’ reputation continued living in their houses  and 53. 8%of living in rural areas whose have a special room ,we have been identified. Proportion of people living in houses in the city (38. 8%) lower than those living in rural areas, although the cities have the people in the private room rate is higher (69. 9%).

We think that it is significant to consider this situation, while arranging house by means of security. According to home safety checklist,reaching domestic usability for both elderly groups have similiar charecteristics,the average score was not effective on. However, a higher proportion of elderly living in rural areas in the (41. 2%) stated that they are not satisfied with our home security-related problems that indicate a large size. 40. 1% of those living in rural areas in need of financial support to someone else, in protection from danger at home to prevent the necessary ergonomic regulations is an important financial problem. In our study, we have control in the city (74. 9%) and of the houses in rural areas (84. %) a large proportion of unsafe and risky as to fall hazard was observed. For those living in the city, to live in the apartment, the financial situation is good to be home and satisfied with the condition are important factors in domestic security. For old people living in rural areas however, having poor education, living in a private house and being financially dependent raises the security score, and leads danger for security of people. Our results are also compatible with literature The surver used in our study, includes the different characteristics of house and different activities made in house, which allows to evaluate and be prepared against accident risks under each sub-topic.

For old people living in rural areas however, having poor education, living in a private house and being financially dependent raises the security score, and leads danger for security of people. Our results are also compatible with literature . The surver used in our study, includes the different characteristics of house and different activities made in house, which allows to evaluate and be prepared against accident risks under each sub-topic. (1,2) %74. 9 percent of people living in cities and %86 percent of people living in rural areas have bad security score, which shows they are unprotected agains various accidents and falls. Those risks are similiar, both for old people living in apartments and private houses.

Of each chapter house in terms of accident risk assessment and risk profile will reveal its relation with problems which occur with aging also are thought to be investigated. Moreover, determining the injury accident record form is important for audit and control systems. In light of all these records and data will be at home with ergonomic regulations reduce the risk of accidents increasing aging, the elderly and more healthy life with a higher level of quality of life can continue to take appropriate measures are required. 6-Ethical Consideration and Limitations: While we are doing a research on the elderly to learn their life,we respect their private life. So, we take care of shouldn’t be revealed their names and other personel information. 7-Research Results and Recommendations:

In line with the results of our study, home security, the importance of quality of life is emphasized once again. Ergonomic and architectural creation of suitable habitat many risk eliminating the factors, will reduce the risk of injury. In this context, the health staff by producing a joint project with the architects of the houses in the community who live a healthy life, suitable for all individuals, especially the elderly are thought to be present. Also in this issue of local government, civil society organizations and government to develop policies and strategic plans are required. 8-Reference: www. korhek. org http://en. wikipedia. org/wiki/Pearson’s_chi-square_test

The Dutch Oven is a old version of a frying pan or roasting pan. The dutch Ovens started production in the 1700’s. Dutch ovens are still used for many things, like cobblers and roasts. Dutch ovens were made of brass in the first couple of years that they were made. Then a man by the name of Abraham Darby visited the Netherlands and wanted to watch the the production of the Dutch Oven. When he figured out how to make the oven he traveled back to England. When he returned home he was trying to find a way to make a cheaper version of the oven. His creation was made of a more economical metal of cast iron.

The Americans found out about these dutch ovens and they brought them into their colonies. The famous patriot Paul Revere was credited with adding the peg legs on the pots and the flat top lid with a rack that would hold the coals. All of the settlers and the colonists that have moved to america used these pot because of their durability and there versatility. When Lewis and Clark set out on there expositions they took a Dutch Oven with them all the way through the american west. The Dutch oven was one of the many things that Lewis and Clark brought home with them at the end of there exposition.

In the year of 1896 a man by the name of Joseph Lodge founded a company that would make and sell Dutch ovens. This company was located in the state of Tennessee. The name of this company is called Lodge the owner named it after himself. Today the company is sells more dutch ovens than any of the other company’s in the world. There was also another company that was founded it was called Le Creuset.

Le Creuset was built and constructed in the French town of Fresnoy-le-Grand. This company made Dutch Ovens and cooking supplies like Lodge did. Le Creuset is famous for the really good quality of its iron and for the really good quality of their enamel coatings.
Even though the Dutch oven is a older style of pot it is still used today to cook food.

This article is part of the  from tax and legal expert Mark J. Kohler. 

Over the years, I’ve discovered there is a lot of misinformation out there regarding what is or isn’t when it comes to cell phones, technology and home offices. There is also a tremendous amount of unnecessary fear, and this is certainly the case when it comes to the home office deduction.

However, you can feel confident knowing that these are some of the best tax deductions for small-business owners — and they’re legitimate. Here are some important year-end considerations when factoring in these expenses:

Pre-payments and purchases

Year-end is a great time to consider pre-paying any expenses you plan to incur in 2017. If you plan to upgrade your phone or purchase some office , look at your numbers and consider the tax break in 2016.

Related: 

Now, it’s worth acknowledging that some customers may not appreciate you making a pre-payment. This could, in turn, require them to recognize income that they aren’t planning on in 2016, although they may appreciate the pre-payment and avoid accounts receivable later. However, no is going to complain if you make equipment purchases before year-end.

Reimbursement checks

Many accountants feel that when operating as an S-corp or in an with partners, doing tax-deductible reimbursements from the business, which are tax-free to the recipient business owners, is the best audit-proof strategy to guarantee these deductions. Moreover, doing it before year-end can further secure a deduction for 2016.

In fact, I think most business owners agree that if they wait until later the folllowing year, they will often forget deductions that they are thinking about now. It’s true that you can try and pull these types of expenses from credit cards, personal checkbooks and cash receipts, but to better capture these expenses early. It’s all about tracking the little things — these tax deductions really add up.

Cell phones and service for owners and employees

If you have a , and everyone in the family has a legitimate and important role in the business, it’s more than likely that every one of those cell phones in the pockets of your family members is a deduction!

I’m not suggesting that you abuse this deduction by any means. However, I am saying that everyone in the family should be involved in the business anyway. As such, this opens the door to the cell phone deduction for more than just you.

In the Small Business Jobs Act of 2011, Congress removed the cell phone from the “listed property” category. What this means is that you can write off 100 percent of your cell phone, correlated devices and service as long as you meet certain criteria. The IRS issued guidance with clarifying the rules and Congress’s intent.

Essentially, this move by Congress and the IRS was motivated by constant fighting in court with taxpayers who were trying to prove what percentage of their phone was business use vs. personal use. In the end, the cell phone and service boils down to a 100 percent deduction if you comply with the following criteria:

• It can be shown that the cell phone is critical to the operation of your business.
• The service expense and device isn’t extravagant and is proportionally reasonable for your type of business and sales.
• You have a home phone line or separate cell phone dedicated to personal use.

Don’t forget: If you have your family members legitimately working in the business and they need to use the cell phone for the operations of the business, as well as need to be accessible for business duties, their cell phone will be deductible as well.

YEAR END TIP: Reimburse the cost of cell phone service for any family members working in the business in 2016.

Technology expenses

Consider the following items and how you may use them in your business. Track them religiously and make sure to keep a detailed list and summary for your accountant next year.

• Laptops, computers and printers
• iPads, tablets and reading devices
• Cameras, video cameras, lighting and studio equipment
• Microphones, speakers and audio equipment
• TVs, monitors, projectors and screens
• Bluetooth devices and smart watches
• Coffee makers and appliances
• Internet service, fiber or related data needs

If you use these items exclusively in the office or take them with you everywhere to make money for your business, there’s a good chance they are 100 percent deductible.

YEAR END TIP: Purchase any of the above items before year-end and get the write-off in 2016.

Don’t be afraid to take the “business-use percentage” into account when deducting technology expenses. Higher-priced items such as computers and cameras may need to be prorated as part business and part personal. If your business is in its infancy and some items still have a percentage of personal use, it’s important to be honest about this and not be too aggressive. However, you shouldn’t shy away from these expenses, either.

Related: 

Bottom line: Find reasons to use technology in your business. Make these items a deduction as you blow up your social media outlets and marketing plan.

Home office equipment

This is an area of tax planning that consists of far more than the plain vanilla deduction you have heard about or been told to watch out for in the past. There are several options to consider.

Think about all of the expenses that go along with a home office. Of course, as I stated above, technology expenses are part of the office, either from home or at a commercial location. However, office expenses could include any of the following:

• Furniture and equipment
• Office supplies and office space (see below)
• Warehouse and storage

Again, consider the business-use percentage on bigger ticket items that see some level of personal use. Remember to take only a portion of the cost of these items as a deduction when you personally use them, and don’t overdo it.

The home office deduction

There may be some year-end reimbursements for home office use that should be accounted for before you close out the books on 2016. In fact, if you have an S-corporation, using a reimbursement procedure is an important step in an “accountable plan” that ensures your home office deduction (see more below).

I’m a firm believer that the home office deduction should be on almost every small-business owner’s tax return, but before you can talk about how to take the deduction, make sure that you’re eligible. The two basic requirements for your home to qualify as a deduction are 1) you must regularly use part of your home exclusively for conducting business, and 2) you must show that you use your home as your principal place of business.

If you pass these two tests, then you can take a deduction based on the simplified or standard method.

• The new simplified option can significantly reduce record-keeping burden by allowing a qualified taxpayer to multiply a prescribed rate by the allowable square footage of the office in lieu of determining actual expenses. This year it’s $5 per square foot of home used for business (maximum 300 square feet — so essentially $1,500 per year).
• Under the standard method, you can probably get a higher deduction in many instances; however, you will have to worry about a more technical calculation and face the issue of depreciation recapture in the future. Plus, you will be stealing deductions from your Schedule A in order to maximize this deduction — though, in some instances, this could be a better route to take.

The new admin office strategy

This strategy has evolved in various tax court cases over the past two years. It gives an option to business owners who typically meet customers at a “main office” and would never qualify for the home office deduction. However, if they can show they come home to take care of email, billing, and various other administrative tasks, the home office can now qualify as an administrative office. 

YEAR END TIP: If you have multiple businesses, i.e., a rental property business, use the home office deduction for this business instead of your primary or operational business.

A word about S-corporations

For those of you operating as S-corporations, a standard industry practice is to calculate a fair home office “reimbursement” amount and take a deduction for rent in the S-corp (and receive it as a tax-free reimbursement for the use of your home). As long as the amount would be similar to that taken with the home office worksheet for a sole proprietorship, this is a great way to take the deduction in a much less visible manner and reduce your chances of an or interest in you taking the deduction.

With that said, it’s important that you implement an accountable plan and also document it in your annual corporate minutes. This plan should include traceable dollar amounts directly related to cost and use of your home office, as well as a procedure for reimbursement.

Related: 

In sum, make sure that you are tracking everything related to the office and the technology devices you use in your business. At the end of the year, you can meet with your accountant and make adjustments for areas that may be overly aggressive. Be cautiously aggressive, and remember that if you don’t write down and track the expenses, then you won’t even have a discussion point.

Don’t fail to take the deductions you’re entitled to just because you’re afraid of an audit. The law is on your side.

Mark J. Kohler is a CPA, attorney, radio show host and author of  and  from Entrepreneur Press. He is also a partner at the law firm  and the accounting firm . Check out  or 

Floor coverings, including carpets, rugs, laminates, and mats, are used to protect, decorate, and provide comfort and durability. They are usually made of textiles, resins, rubber, and wood. Covered in this Report This report covers the present scenario and the growth prospects of the Global Home Furnishing market for the period 2015-2019. To calculate the market size, the report has taken Into consideration the revenue generated through the retail sales of the following home furnishing categories: Furniture Home Textiles Floor Coverings View our full TCO here Key Regions

Europe OPAC Americas MEA Key Vendors Bed Bath & Beyond Inc. KEA Group Macy’s Inc. Walter Stores Inc. Other Prominent Vendors Old Laid Ashley Furniture Careful Continental China DC Holdings Fred Meyer Furniture Brands International Future Group Worth Herman Miller Inedited J. C. Penny Kimball International Slander Furniture Industries La-Z-Boy Leroy Merlin Lifestyle International Linens ‘n Things Center Low’s Companies Marks & Spencer Metro Mr.. Price Monitor Holdings Poltroon Frau Public Super Markets RONA Sears Holdings Shop Direct Tests TAX Companies

Williams-Sonoma Key Market Driver Rise in Globalization For a full, detailed list, view our report. Key Market Challenge High Costs of Logistics Key Market Trend Highly Organized Retail Penetration Key Questions Answered in this Report key market trends? What is driving this market? What are the challenges to market growth? Who are the key vendors in this market space? What are the market opportunities and threats faced by the key vendors? What are the strengths and weaknesses of the key vendors? For more insights, view our Global Home Furnishing Market 2015-2019 report.

It is the objective of the Nursing Home to provide care to all service users to a standard of excellence which embraces fundamental principles of good care practice, and that this may be witnessed and evaluated through practice, conduct and control of quality care in the home. It is a fundamental ethos that those service users who live in the home should be able to do so in accordance with the homes Statement of Values. It is the objective of the home that all service users shall live in a clean and safe environment and be treated with respect and sensitivity to their individual needs and abilities.

Staff will be responsive to the individual needs of service users and will provide the appropriate degree of care to assure the highest possible quality of life within the home. To meet the client’s needs the care service within the home is designed to achieve the following objectives: To deliver a service of the highest quality that will improve and sustain the service users overall quality of life. In this respect the care service is designed to meet the requirements of a recognised accredited quality standard, but in a people oriented fashion.

To ensure that the care service is delivered is flexibility, attentively, and in a non discriminatory fashion while respecting each service user’s right to independence, privacy, dignity, fulfilment, and the rights to make informed choices and to take risks. To ensure that each service user’s needs and values are respected in matters of religion, culture, race or ethnic origin, sexuality and sexual orientation, political affiliation, marital status, parenthood and disabilities or impairments.

To ensure that the care service in the whole is delivered in accordance with agreed contracts of care. To manage and implement a formal programme of staff planning, selection, recruitment, training and personal development to enable service user care needs to be met. To manage the care service efficiently and effectively to make the best use of resources and to maximise value for money for the service user. To ensure all service users receive written information on the home’s procedure for handling complaints, comments and compliments and how to use it.

Case Analysis of whether Home Depot should enter the China Market

Background information

The Home Depot is an American retailer of home improvement and construction products and services. Headquartered in Vinings, just outside Atlanta, The Home Depot employs more than 355,000 people and operates 2,141 big-box format stores across the United States(including the 50 U.S. states, the District of Columbia, Puerto Rico, The Virgin Islands and Guam), Canada(ten provinces), Mexico and China. The World’s second largest Home Depot opened November 14, 2007 on the island of Guam.

The Home Depot is the largest home-improvement retailer in the United States, ahead of rival Lowe’s and the second-largest general retailer in the United States, behind only Wal-Mart.

The Home Depot was founded in 1978 by Bernie Marcus, Arthur Blank, Ron Brill and Pat Farah. Its proposition was to build home improvement warehouses, larger than any of their competitors’ facilities. Investment banker Ken Langone helped Marcus and Blank to secure the necessary capital.

In 1979, the first two stores, built in spaces from J.C. Penney that were originally Treasure Island Hypermarket stores, opened in metro Atlanta. On June 22, two more opened not long after, and all four shared the space under the zig-zag roof with Zayre on its right side. The first headquarters was on Terrel Mill road on the southeast side of Marietta, Georgia, just down from one of the stores at the corner of Cobb Parkway.

Since the 1990s, its current headquarters is a high-rise building on Paces, on the western edge of the Cumberland/Galleria edge city in unincorporated Cobb County, Georgia, across Interstate 285 from the town of Vinings, and served by mail from Atlanta (Stores, July 2006).

In 2000, after the retirement of Marcus and Blank, Robert Nardelli was appointed chairman, president, and CEO. Nardelli was replaced in January 2007 by Frank Blake.

In 2007, the Home Depot sold its USD $13 billion revenue wholesale division, HD Supply, to a consortium of three private equity firms.

Home Depot stores are large, averaging 105,000 square feet and organized warehouse style, stocking a large range of supplies. The company color is bright orange, on signs, equipment and employee aprons.

Its 2006 sales totaled USD90.8 billion. Despite the 10% increase in revenue, it dropped three spots to number 17 on the 2007 Fortune Magazine’s Fortune 500 list. The Home Depot also owns Expo Design Center; a chain of higher-end home acquired Hughes Supply which is to be assimilated into HD Supply serving contractors. In September 2005, Home Depot Direct launched its high-end online home-furnishings store shortly followed by the launch of Paces Trading Company, its high-end online lighting store (Balfour and Grow, 2006).

In mid 2006, the Home Depot acquired Home Decorations Collection which was placed as an additional brand under its Home Depot Direct Division. Home Depot Landscape Supply, with only a few, with only a few stores each in metro Atlanta and Dallas, was founded in 2002 and closed in late 2007.

On January 2, 2007, the Home Depot and Robert Nardelli mutually agreed on Nardelli’s resignation as CEO after a six-year tenure. Nardelli resigned amid complaints over his heavy-handed management and whether his pay package of $123.7 million, excluding stock option grants, over the past five years was excessive considering the stock’s poor performance versus its competitor Lowe’s. His golden parachute severance package of $210 million has also been criticized because when the stock went down his pay went up.

Current members of the board of directors of the Home Depot are F. Duane Ackerman, David H. Batchelder, Frank Blake, Ari Bousbib, Gregory D. Brenneman, Albert P. Carey, Armando Codina, Brian C. Cornell, Bonnie G. Hill and Karen Katen. The Home Depot’s board consists of ten members with nine of them being outside directors.

The slogan “You can do it. We can help.” Has been used by the Home Depot since 2003. Other slogans used in the past 25 years include, “The Home Depot, Low prices are just the beginning” in the early 1990s and “When you are at the Home Depot, you’ll feel right at home” in the late 1990s and “The Home Depot: First in home improvement!” from1999 to 2003.

A major challenge Home Depot is facing is a legal tussle with one of its former employees. In July 2005, former employee Michael Davis, represented by attorney Mark D. Schwartz, filed a whistleblower lawsuit against the Home Depot, alleging that his discharge was in retaliation for refusing to make unwarranted chargebacks against vendors. The Home Depot alleges that it fired Davis for repeatedly failing to show up for work. Home Depot has settled the dispute in a stipulation of settlement dated March 28, 2008. In the settlement, Home Depot changes some of its corporate governance provisions. Home Depot also agreed to pay the Plaintiff’s counsel $6 million in cash and $8.5 million in common stock (Stores, July 2006).

Analysis

The question of whether Home Depot should enter into the China market is an important one. It should therefore be addressed as soon as possible and with the seriousness it deserves.

Chinese home ownership is soaring, and with it the emergence of a market for related products and services that is growing fast in sophistication. Home ownership has traditionally been the dream of many in the West, and now it is much more within the reach of China’s increasingly affluent urban middle class. With home ownership, comes increasing consumer demand for household appliances, furnishing, decoration, and a mass of secondary consumer items and services as well as financial services such as loans. Four out of five of China’s urbanites own their own residences and 94 per cent own some form of accommodation, according to the Ministry of Construction (http://www.asianmarketresearch.com).

The home improvement market on the mainland China is the most promising in the world. In 2005, there was $50 billion in sales and is growing at 12% a year. Home ownership has skyrocketed from near zero two decades ago to 70% of all housing today. A successful strategy there would offset the challenge of sustaining strong sales growth back home and could even boost the stock

The China home improvement market is a lot trickier to navigate than those growth numbers would indicate. For starters, it barely resembles the do-it-yourself market back in America where Home Depot workers dispense advice, then send customers back home to lay their own tiles and install some track lighting. In China, purchases of newly constructed homes do not have bathrooms to tile. They do not have bedrooms or kitchens. Chinese contractors just build concrete shells with no finishing work. So Chinese homeowners fix up their homes themselves.

Should Home Depot decide to enter the China market, it would have to train thousands of its staffers to do floor-to-ceiling installation, something it doesn’t have to do in the US.

Home Depot faces stiffening competition from the likes of B;Q and homegrown players including Homemart, Homeaway, and Orient Home. Homeaway, which had a brief dalliance with Home Depot in the mid 1990s, has adopted much of the Home Depot model right down to the orange work aprons. These chains have spent years cultivating relationships with local suppliers and have already grabbed prime retail locations in big cities.

In B;Q, Home Depot faces a rival that has already learned many lessons about operating in China. The chain, a subsidiary of Europe’s Kingfisher, inaugurated its first Chinese store in Shanghai in1999 but soon realized that a cookie-cutter version of its British stores would not pass muster.

Since those first wobbly steps, B;Q has hit its stride in China. Its 49 stores on the mainland rang up $542 million in sales in 2005, a 48% increase over the previous year. B;Q China president David Wei says his company plans to double its store count in the country by the year 2010.

B;Q’s Chinese outlets bear little resemblance to the cavernous warehouses filled with piles of drywall, paint, and ported plants typical of a Home Depot in the US. Designer chopsticks compete for space with professional-grade power tools. For feng shui followers, there is an extensive selection of aquariums with some costing as much as $3,000 (Balfour and Growl, 2006).

Property prices have dropped in Shanghai, the most active property market in China, as government measures such as raising taxes and restrictions on sales begin to be felt. Last week’s prices for Shanghai residential properties were down an average of 18.5% to USD 752.17 a square meter from the previous week (www.ehomeday.com).

The biggest fall in residential sales was in Pudong New Area, which registered an average decline of 49.3% in the week. Meanwhile the number of transactions have increased to 1.3% with 2516 properties changing hands in the week with low and mid end properties enjoying increasing popularity. The downtown area has seen fall in prices, while the prices of properties in outskirts have increased recently (www.ehomeday.com).

Shanghai’s combined index for housing prices rose by 1.1 per cent to 1,513 points in May. Sales of used homes rose in mid and late May as both buyers and sellers rushed to make deals before June 1st, the deadline for new government policies to come into effect. Measures were announced last month by seven key ministries and government authorities including the People’s Bank of China and Ministry of Construction to cool off the real estate market. According to the measures, property owners who sell within two years of purchase will have to pay tax on the full sale price. The measures were mostly to prevent speculators investing in property, which artificially raised the overall market price, especially causing difficulties for mid to low income families.

Several real estate agents and research centers, including eHomeday, Centaline (China) Property Research Center and the Shanghai Index for Housing prices Office, however, declined to speculate on the future prospects of the Shanghai property market, saying it is a too sensitive a topic to talk about at the moment.

The real-estate market, especially in Shanghai, is a very sensitive area currently. Both local media and officials are following government guidelines in not causing ‘market disorder.’ This means they cannot offer official comment other than that specified by the government. Shanghai is especially sensitive as a property bubble has built up, following rampant speculation in housing. The government hopes to cool the market following its recent measures; though many market observers are not convinced the measures will work. Property prices in Shanghai have risen by more than 200% over the recent 2-year period. The speculation is compounded by the long-term slump in the stock market.

As China’s social housing system develops, a growing number of people, especially in urban areas, will purchase their own houses with a combination of funds they accumulate themselves, the equivalent amount paid by their work units for housing, and bank loans. The latest statistics from the People’s Bank of China show that housing loans issued by China’s commercial banks in 2001 were 32.55 times those in 1997.

Housing loans issued by domestic financial institutions totaled US$80 billion by the end of June. Housing loans have become a critical part of the credit consumption of the Chinese people.

Moreover, a recent survey shows that 48 per cent of Chinese citizens plan to purchase or swap houses in the next couple of years.

Sixty-seven per cent of the people who have bought public housing want to improve their living conditions by purchasing new residences or exchanging houses. Low-rent or free housing used to be one of the benefits provided by the State or State-owned enterprises before the country launched its opening-up and reform. But the cost of the system made it increasingly hard for governments at all levels to build more and better houses. It became a headache for city residents to find suitable housing.

The central government began to reform the housing system back in the mid-1980s by selling luxury houses at market prices, by providing middle-income families with cheaper housing, and by accommodating low-income residents in low-rent apartments. Governments at all levels have provided various preferential schemes to improve living conditions in the world’s most populous country. Developers of affordable housing can enjoy 21 tax-reduction and exemption programmes if they keep their profit margins below 3 per cent.

Conclusion

Home Depot executives should gauge the risks and rewards in China to avoid getting off on a wrong foot. While the retailer has found success in Canada and Mexico, forays into more distant markets have ended badly. After a half-hearted expansion into Chile and Argentina, Home Depot sold off its stores there in 2001 and has not ventured into any other countries since.

Home Depot should try a mix of building its own stores and buying shares in China through an acquisition. The longer it waits the tougher it will get to break in. securing the best location requires good government connections. Getting to know the market and forging relationships with local suppliers can take years.

Reference

Stores. (July 2006).Top 100 Retailers: The Nation’s Retail Power Players.

Wright, P et al (1996) Strategic Management: Concepts and Cases. Prentice Hall

Hill, J. et al (2006). Strategic Management: An Integrated Approach: Academic Internet Publishers Inc.

Balfour, F and Grow, B. (May 1, 2006) Business Week