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Financial accounting’s focus is on the financial reports distributed to people outside of the company. The major component of financial reporting is the financial statements: income statement, balance sheet, statement of cash flows, and the statement of stockholders’ equity. The income statement indicates a company’s profitability during a specified time period such as one year, three months or one month.

Under accrual accounting the income statement reports the amount of revenues earned and the expenses that were incurred to earn the revenues. Expenses also include costs that expired during the period of the income statement. If a corporation’s stock is publicly traded, the income statement will also report the earnings per share of common stock. The balance sheet reports a corporation’s assets, liabilities, and stockholders’ equity as of a specific instant, such as midnight of December 31. Most balance sheets will group all of the current assets and all of the current liabilities. This allows readers to easily see the corporation’s working capital and current ratio. The statement of cash flows organizes the explanations of the change in cash and cash equivalents into three sections: operating activities, investment activities, and financing activities. The statement of stockholders equity provides a summary of the changes occurring to stockholders’ equity during the accounting period. The changes include net income, dividends declared, purchase of treasury stock, and other comprehensive income.

In order for the readers of these financial statements to make comparisons with other companies, it is necessary that the financial statements follow some common rules. The rules are referred to as generally accepted accounting principles or GAAP (pronounced gap) and consist of several components. One component of GAAP is the basic or fundamental accounting principles and concepts such as cost, matching, going concern, economic entity, materiality, conservatism, consistency, reliability, and others.

Another part of GAAP includes the detailed rules established by the Financial Accounting Standards Board or FASB (pronounced fas Bee). These pronouncements are entitled statements of financial accounting standards. FASB interpretations are also part of GAAP. The accounting rules established by the predecessors of the FASB remain as GAAP unless they have been superceded by the FASB.

Lastly, GAAP includes industry practices. For example, the balance sheet of a public utility will list the plant assets ahead of its current assets. Unique reporting practices often occur in industries that are regulated by government agencies.

The financial accounting and financial reporting of publicly traded corporations also include the annual report to the Securities and Exchange Commission (Form 10-K), the annual report to stockholders, and various press releases on financial matters.
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The KWP2000 protocol has become a de facto standard in automotive diagnostic applications. It is standardized as ISO 14230-3. KWP2000 describes the implementation of various diagnostic services you can accethrough the protocol. You can run KWP2000 on several transport layers such as K-line (serial) or CAN.

Transport Protocol

As KWP2000 uses messages of variable byte lengths, a transport protocol is necessary on layers with only a well defined (short) message length, such as CAN. The transport protocol splits a long KWP2000 message into pieces that can be transferred over the network and reassembles those pieces to recover the original message.

KWP2000 runs on CAN on various transport protocols such as ISO TP (ISO 15765-2), TP 1.6, TP 2. 0 (Volkswagen), and SAE J1939-21. For KWP2000, the Automotive Diagnostic Command Set supports only the ISO TP (standardized in ISO 15765-2) and manufacturer-specific VW TP 2.0 transport protocols.

Diagnostic Services

The diagnostic services available in KWP2000 are grouped in functional units and identified by a one-byte code (ServiceId). The standard does not define all codes; for some codes, the standard refers to other SAE or ISO standards, and some are reserved for manufacturer-specific extensions. The Automotive Diagnostic Command Set supports the following services:

• Diagnostic Management

• Data Transmission

• Stored Data Transmission (Diagnostic Trouble Codes)

• Input/Output Control

• Remote Activation of Routine

Upload/Download and Extended services are not part of the Automotive Diagnostic Command Set.

Diagnostic Service Format

Diagnostic services have a common message format. Each service defines a Request Message, Positive Response Message, and Negative Response Message. The Request Message has the ServiceId as first byte, plus additional service-defined parameters. The Positive Response Message has an echo of the ServiceId with bit 6 set as first byte, plus the service-defined response parameters.

The Negative Response Message is usually a three-byte message: it has the Negative Response ServiceId as first byte, an echo of the original ServiceId as second byte, and a ResponseCode as third byte. The only exception to this format is the negative response to an EscapeCode service; here, the third byte is an echo of the user-defined service code, and the fourth byte is the ResponseCode. The KWP2000 standard partly defines the ResponseCodes, but there is room left for manufacturer-specific extensions. For some of the ResponseCodes, KWP2000 defines an error handling procedure. Because both positive and negative responses have an echo of the requested service, you can always assign the responses to their corresponding request.

Connect/Disconnect

KWP2000 expects a diagnostic session to be started with StartDiagnosticSession and terminated with StopDiagnosticSession. However, StartDiagnosticSession has a DiagnosticMode parameter that determines the diagnostic session type. Depending on this type, the ECU may or may not support other diagnostic services, or operate in a restricted mode where not all ECU functions are available. The DiagnosticMode parameter values are manufacturer specific and not defined in the standard. For a diagnostic session to remain active, it must execute the TesterPresent service periodically if no other service is executed. If the TesterPresent service is missing for a certain period of time, the diagnostic session is terminated, and the ECU returns to normal operation mode.

GetSeed/Unlock

A GetSeed/Unlock mechanism may protect some diagnostic services. However, the applicable services are left to the manufacturer and not defined by the standard.You can execute the GetSeed/Unlock mechanism through the SecurityAccess service. This defines several levels of security, but the manufacturer assigns these levels to certain services.

Read/Write Memory

Use the Read/WriteMemoryByAddress services to upload/download data to certain memory addresses on an ECU. The address is a three-byte quantity in KWP2000 and a five-byte quantity (four-byte address and one-byte extension) in the calibration protocols. The Upload/Download functional unit services are highly manufacturer specific and not well defined in the standard, so they are not a good way to provide a general upload/download mechanism.

Measurements

Use the ReadDataByLocal/CommonIdentifier services to access ECU data in a way similar to a DAQ list. A Local/CommonIdentifier describes a list of ECU quantities that are then transferred from the ECU to the tester. The transfer can be either single value or periodic, with a slow, medium, or fast transfer rate. The transfer rates are manufacturer specific; you can use the SetDataRates service to set them, but this setting is manufacturer specific. The Automotive Diagnostic Command Set supports single-point measurements.

Diagnostic Trouble Codes

A major diagnostic feature is the readout of Diagnostic Trouble Codes (DTCs). KWP2000 defines several services that access DTCs based on their group or status.

Input/Output Control

KWP2000 defines services to modify internal or external ECU signals. One example is redirecting ECU sensor inputs to stimulated signals. The control parameters of these commands are manufacturer specific and not defined in the standard.

Remote Activation of a Routine

These services are similar to the ActionService and DiagService functions of CCP. You can invoke an ECU internal routine identified by a Local/CommonIdentifier or a memory address. Contrary to the CCP case, execution of this routine can be asynchronous; that is, there are separate Start, Stop, and RequestResult services. The control parameters of these commands are manufacturer specific and not defined in the standard.

External References

For more information about the KWP2000 Standard, refer to the ISO 14230-3 standard.

When you’re selling your home, you have to be familiar with related real-estate lingo. You have to know the difference between a canopy and an awning; a mortgage and a loan; and most importantly, the difference between a deposit and a down payment.

Believe it or not, there are a lot of home sellers who think that deposits and down payments are one and the same, when in reality they are not.

A deposit is the money given or handed over to the owner when a buyer indicates a sincere desire to purchase the property being sold. It is a token amount that could be as small as a few hundred dollars, or as big as 5% of the total purchase price. The deposit can be returned when the transaction does not fall through for reasons beyond the control of the buyer, and can also be forfeited in favour of the seller. When the purchase pushes through, the deposit is credited to the buyer and forms part of his down payment.

A down payment or equity, on the other hand, can be considered as an initial payment on the property itself. It is given when the buyer has decided to actually purchase the house (unlike in deposit, where it is given when the buyer indicates a desire to buy the unit). The down payment is the total amount of money a buyer can give as a partial payment and is generally of a bigger value (10% of the total property cost, or more) than regular deposits.

It’s fairly easy to differentiate. Just remember that a deposit is smaller and, once the transaction pushes through, becomes part of the down payment. The total of these two, plus any outstanding balance, should be the agreed upon purchase price of the property.

It’s all over the magazines, frequently featured on television, and even some newspapers are in on the game. Advice on what to wear and what not to wear. The people we surround ourselves with tend to be all too happy to share their thoughts on our outfits. It’s hard to avoid, because the message is everywhere, and if we don’t follow the trend, we’re told we’ve “let ourselves go”.

But does it really matter? After all, the main purpose of clothing is to keep us warm and safe from the environment that surrounds us. Clothes are meant to be functional. Without fur or feathers to keep us comfortable, we rely on different materials to do the job for us. It certainly is nice when clothes look attractive, but no matter how appealing something is, if it doesn’t feel pleasant against the skin and if it is a pain to wear, why should we subject ourselves to it simply because it’s fashion?

One fashion statement has divided women’s opinions for decades – the high heeled shoe. Some women wear them because it’s generally thought that they make legs look good. Some wear them because they make you look taller. Some actually find them comfortable to wear, whilst others can’t manage to walk more than a few steps in them without twisting an ankle. They can cause foot problems, leg and back pain, all in the name of fashion. Is it worth it?

The answer is not as straightforward as it seems. Generally speaking, the older we get, the less we care about what’s in and what’s out. We’ve decided on what we like to wear and what we feel comfortable in, so when we go on a shopping spree, we’re likely to get more of the same or similar. We may get the occasional “fancy” item for special occasions, but if we like our jeans and trainers, that’s what we will return to on a day to day basis.

Like any industry, fashion is about money. The constant change in trends that makes people change the content of their wardrobes throughout the year is designed to keep us spending our cash. If fashion magazines told us that the latest must-have is, in fact, the same must-have as last year, and the year before that, people would only replace that item if it were damaged or if it didn’t fit anymore. To keep customers on their toes, and to keep people in the industry in work, fashion must keep evolving.

That doesn’t mean that we have to follow along. Not unless we want to. There’s no point in purchasing clothes just because they’re trendy if we cannot afford or long to do so. Yes, pretty clothes can help when we want to attract a partner, but unless that partner is part of the fashion industry or someone who follows the latest trends to the dot, they’re unlikely to care all that much.

My advice is to go for what you like, regardless of what the media tell you to wear. If you want to look good, just about anything will work if it’s suitable for your body type and skintone. If you like to dress to impress, go for it. If you like your high heels, go for it (though I wouldn’t wear them all the time – give your feet the break they deserve). If you like your clothes made for comfort, feel free. Don’t let anyone tell you you’ve let yourself go just because you like your hooded tops. They don’t have to wear them.

Everyone should be free to dress how they like. If you like what you wear, it helps you feel confident, and that’s far more attractive than the latest designer dress.

 

The real estate market is a booming industry. The success of the industry is a result of competition and the intervention of modern technology. Most people in the business prefer to use real estate property management software to stay ahead in the race. This software has been designed to cater to commercial and residential property, office buildings and apartments.

Real estate property management software is an effective and easy-to-use tool. This software helps people understand the real estate business. It is a quick response application that can store each detail of every transaction. This helps study non-payments and full-payments of rent, and maintains a detailed report of rent receipts and invoices.

Property owners are able to key inputs as and when required. The secured system is intelligent and allows changes from authorized personnel. Real estate property management software can evaluate an unlimited number of properties and units simultaneously. The software stores detailed data related to rent payments for all individual properties. This systematic approach eliminates any problems due to taxation.

Real estate property management software generates automated reports in cases of wrong payments and non-payments. The software does away with the practice of owners waiting for rent payments. All maintenance expenses or any extra revenue statements are regularly updated. The software also stores tenant information.

Residential property managers must select property management software that is most suited for their work. These applications are available with one-month money-back guarantees.

The residential property management system is considered to be time- and cost-effective for a manager and resident. The application can create a personalized website for an individual company in a relatively short time. This allows prospective and existing customers to visit the web site. This is a convenient method to view pictures of property, pay rent and submit maintenance requests.

Located between Panama and Nicaragua in Central America, Costa Rica boasts a proud culinary heritage. Many scorn Costa Rica food selections for being high in saturated fats, but in actuality Costa Ricans are far more active than other cultures.

Costa Rican’s, locally called Ticos, never eat excessively. Limiting their portions is one way they stay so healthy. Also, lunch is the most important meal of their day. In fact, like many Latin nations, businesses and schools close down for a couple of hours at lunch so that employees and students can go home and have a leisurely meal with their family. This allows both a strong focus on family life, but also on slowing down a meal. In America, a typical school lunch lasts a mere twenty minutes at most and work breaks are usually an hour tops, so many must eat at their desk or machine. A Costa Rican’s lifestyle is completely different.

Costa Rica food often revolves around rice and beans, such as Gallo Pinto, a dish that translates to “Spotted Rooster”. Gallo Pinto is a dish that includes black beans at a three to two ratio to rice. Also added are onions, garlic, and salt. Meats are eaten sparingly, while beans provide a high content of fiber. Fiber can help counteract the saturated fats. Costa Rica food choices rarely include dairy or cheese.

As Costa Rica has water on both sides with the Pacific to the west and the Caribbean to the east, fresh seafood is always available. Unfortunately, the seafood is also extremely expensive as the country exports the bulk of its seafood. Chicken, pork, and beef are the more popular meats. Costa Rica food supplies use organ meat as well; so expect to find dishes involving stomach, brains, and other organs on the menu. Other staples of Costa Rica food choices include fresh vegetables such as tomatoes and a variety of beans, fruits, including plantains, and rice.

Costa Rica’s capital city, San Jose, is packed with outstanding restaurants and cafes. In San Jose, one can experience bold foods and beverages. Staple beverages such as sugarcane soaked in hot water are second only to the nation’s delicious Costa Rican coffee. Drinks mixing corn meal and milk are also common. Plantains are similar to bananas in appearance, but they cannot be eaten raw. Plantains are pounded flat, battered, and fried tender.

As one travels to other regions, the choices for Costa Rica food also decrease and become more traditional with the beans and rice dishes. Beans and rice dishes are usually served alongside a carrot and cabbage or lettuce and tomato salad. Sometimes Arroz, (fried shrimp or chicken), are found on the table instead of beans and rice. The salads are typically larger than the portion of beans and rice and that helps the Ticos to stay fit.

It is possibly to choose healthy selections of Costa Rica food. Stick to plenty of fresh fruits and vegetables and enjoy the delightful blend of culinary flavors.

Now that our aging population has visibly become a force to be reckoned with, many homebuilders are discovering mature adults to be a potent market. But often homebuilders tend to miss the market by focusing more on the home (which is after all what builders are selling), rather than the lifestyle (which is what drives most of the sales activity in an adult lifestyle community).

Many developers and homebuilders operate from the misconception that mature buyers prefer to live in homes that are inexpensive and focus on pricing their homes as low as possible, believing that product and price are what drives the sale. And surely there are adult lifestyle purchasers for whom price is a prime consideration. But most potential residents of an adult lifestyle community are looking for three things: adult, lifestyle and community.

Purchasers in adult communities want to be sure that the community they are considering moving to is indeed an “adult” community. As such, many such communities are age-restricted, with a hard and fast set of rules that precludes the possibility of children moving in. Of course, in jurisdictions that do not allow discrimination on the basis of age, there are other ways to “restrict” who moves in. This could range from so-called restrictive covenants registered on title of the property to rules about the permanent number of residents that may occupy any one dwelling unit (usually no more than two) under a condominium corporation or a rental agreement. Finally, the best method to maintain the integrity of an adult lifestyle community is to offer homes that are specifically designed for an older, childless demographic. The market will take care of the rest.

Some builder want to hedge their bets by offering large two storey homes in adult communities, imagining that they would be appealing to younger baby boomers that still have children at home. This fallacy results in pleasing neither the younger baby boomers that do not want to live in a community comprised largely of older people, nor the active adults seeking a childfree lifestyle.

As stated above, one of the most important considerations on the part of the purchaser in an adult community involves lifestyle. Many people in their 50s and 60s who are either retired or semi-retired have a lot of leisure time and a plethora of interests about which they are very passionate. Many are into golf in a big way and seek communities that are near golf courses. Many are into personal fitness and look for communities that provide exercise facilities. There are nearly as many interests as there are individuals seeking to live the adult lifestyle. Those communities that recognize this very important fact tend to do very well, while those that don’t, not so much.

Finally, active adults tend to be very social and seek to live in a community where they find others of similar interests and values. Many of these communities have organized activities, such as a bridge club, a golf group, round-robin tennis tournaments or group projects such as quilting or knitting. A sense of being a part of a community of like-minded individuals really is one of the most important aspects of a successful adult lifestyle community. These are the reasons why a community clubhouse is probably one of the most important amenities that any adult lifestyle community could provide. And the greater the variety of amenities and interests, the more people will be attracted to live there.

The advancement in technology has certainly had a major effect on the lives of many. This world is becoming a global village and distances no longer a problem. Communications and mass information is just a few clicks away; thanks to the computer related technology, more specifically the utility of internet, which is a part of the information technology.

Social networking websites and chat related applications are now presenting quite a number of advantages to the users. They reduce distances between the users and help them connect with relatives and friends from all over the world. The aim of any social networking site is to make the application and utility user friendly.

With the technological changes and new developments occurring every day, internet users no longer have to face the problems online that they had to face lately due to technical glitches, which resulted in frustration. Now the users no longer have to rummage through heaps of messages to access a particular conversation or read at hyperactive speeds just to keep in touch with the discussion on hand. The systems have become more streamlined and responsive and thus more convenient to the users.

This constant and rapid change in web technology has opened many windows of opportunity for both the users and the developers. The users now have more options to switch to and the developers have to work to develop newer, better, efficient and easy to use portals.

In its early days, E-commerce existed simply as a form of facilitation for commercial and financial transactions. It is one of the few things that have changed with the passage of time. This historic turning of e-commerce occurred about three decades ago.

Technologies such as electronic data exchange and electronic funds transfer have been introduced and they had a revolutionary effect because these allowed the businesses to communicate the commercial documents such as the basics of purchase orders and invoices via electronic network systems securely. The growth of telephonic banking services, credit card transactions and automated teller machines has added a new dimension to e-commerce. There are still innumerable aspects of business and other related issues that are growing as per the users need and the information technology is providing a highly efficient and secure platform to them.

Electronic payment systems have become the engine for almost all online transactions. The major electronic payment systems that govern current online transactions are credit card processing systems and electronic payment gateways. The electronic payment gateways are the companies that facilitate financial transactions online by authenticating credit cards and online bank accounts authorizing certain transactions. They basically form the virtual connectivity between merchant’s website and the credit card companies; this sure reduces the hassle of long bank queues and offer purchasing options when ever and where ever any one pleases to have these while utilizing the splendors of computer technology.

The information technology has come a long way and is ever evolving. It has truly made the world a global village.

Being a Health and Fitness Professional, it is my job to understand terms and definitions which are commonplace to this industry, as well to keep abreast of evolving trends. Through my experience, I have found that a number of terms deserve a little more clarification than that which they are granted.

Aside from clarifying the definition of Health Related Fitness, this article intends to shed some light on a few of the associated terms, and to show their respective distinctions.

Is it simply all in a name?

The fitness world seems to use the concept Health Related Fitness like a generic fitness principle – interchangeable with others like “Physical Fitness”, “Health and Fitness” or simply “Fitness.”

While all of these terms can be included under the broad term Health and Physical Fitness, they individually refer to different aspects – both generic and specific. Unfortunately, references to these and other fitness-related terms are often vague, while consistency in their intended use is meager at best; there is a kind of “generally accepted” use for them, but individuals often rely on own interpretation, and this can lead to confusion.

With that said, does Health Related Fitness simply infer fitness by means of good health? Not quite. That is why we need to understand a little more behind these words before digesting the definition.

How did the term Health Related Physical Fitness come about?

That is a good question. One could probably ask what is this concept all about – can we not simply use the terms “Fitness” or “Physical Fitness” instead?” Why Health “Related”?

The main reason stems from the fact that most health and fitness terms are used inconsistently and often refer to different concepts or notions. Subsequent to the 1996 report from the US Surgeon General (Physical Activity and Health; a report of the Surgeon General), there was a move to try and address the alarming rise in obesity levels among the general American public. Studies and initiatives required standardization among clinicians, health practitioners and fitness trainers to grapple with the task at hand. Enter “Health Related Physical Fitness”, a working term to address the general state of health among the public.

The definition of Health Related Fitness

According to the American College of Sports Medicine (ACSM), the main authority in this field, ineffective definitions with unclear and subjective wordings, as well as definitions containing terms which themselves require defining, have contributed to confusing the term “Physical Fitness.”

There exists no reliable guide for Health and Fitness Professionals to measure “Physical Fitness”, because the term has been so loosely and inconsistently defined. It is therefore that one should consider the concept of Health Related Fitness. The definition therefore centers on the 5 Components of Physical Fitness which relate to “good health.” These Components are:

  • Cardiorespiratory Fitness
  • Body Composition
  • Flexibility
  • Muscular Strength
  • Muscular Endurance

On the other hand, Skill Related Fitness Components are:

  • Balance
  • Reaction Time
  • Coordination
  • Agility
  • Speed
  • Power

According to the Centers for Disease Control and Prevention (CDC), the definition of Physical Fitness emphasizes the difference between Health Related Physical Fitness and Athletic Ability Physical Fitness. Its point-of-departure is the “health” of the US nation, which is often referred to as the “public health perspective.” In that respect, the 5 Health Related Fitness Components are more important than those related to Athletic Ability (or Skill Related Components).

Although the concept of Health Related Fitness has an integral association with “good health”, the 5 Components are addressed individually by health professionals to allow for their measurement.

Now that we have a deeper understanding of the term, what purpose does it serve?

Continuing from where the definition left off, the objective of measuring the 5 Components is to advise clients about their own particular Health Related Fitness, and to use data obtained from the tests to design appropriate exercise programs which can then be evaluated.

The 5 Components contribute evenly to make up a holistic Health Related Fitness, which is of direct interest to the health of the ordinary citizen, in that the concept is normative. In other words, it is a standard which allows for consistent application.

It is therefore important for those working in the health and fitness industry not to mistake “overall physical fitness” with “Health Related Physical fitness.”

To conclude, let us consider this distinction between Physical Fitness and Health Related Fitness

One needs to bear in mind that regular physical exercise can improve overall Physical Fitness, as well as Health Related Fitness. However, overall fitness is a generic term and is up to subjective interpretation, while Health Related Fitness can be assessed.

The distinction therefore, between these two terms, exists in that Health Related Physical Fitness can be measured according to a set of established comparative norms.

This is where the “rubber hits the road.” The guidelines set out by the ACSM enable health professionals to work with clients to assess and measure their response to exercise and prescribe appropriate exercise programs. A client’s progress can then be monitored and adjusted where necessary in order to obtain the desired fitness goals.

 

In its most general meaning, physical fitness is a general state of good physical health. Obtaining and maintaining physical fitness is a result of physical activity, proper diet and nutrition and of course proper rest for physical recovery. In its simplest terms, physical fitness is to the human body what fine-tuning is to an engine. It enables people to perform up to their potential. Regardless of age, fitness can be described as a condition that helps individuals look, feel and do their best. Thus, physical fitness trainers, describe it as the ability to perform daily tasks vigorously and alertly, with left over energy to enjoy leisure-time activities and meet emergency demands. Specifically true for senior citizens, physical fitness is the ability to endure, bear up, withstand stress and carry on in circumstances where an unfit person could not continue.

In order for one to be considered physically fit, the heart, lungs, and muscles have to perform at a certain level for the individual to continue feeling capable of performing an activity. At the same time, since what humans do with their bodies directly affects the state of mind, fitness influences to some degree qualities such as mental alertness and emotional expression.

Physical fitness is often divided into the following categories in order for people to be able examine its components or parts. Particularly, physical fitness is judged by:

1. Cardiovascular endurance: This is the ability of the body to deliver oxygen and nutrients to tissues and to remove wastes over sustained periods of time.

2. Muscular strength & endurance: Strength deals with the ability of the muscle to exert force for a brief time period, while endurance is the ability of a muscle, or group of muscles, to sustain repeated contractions or to continue to apply force against an inert object.

3. Flexibility: This denotes the ability to move joints and use muscles through their full range of motion.

4. Body composition: Considered as one of the components of fitness, composition refers to the body in terms of lean mass (muscle, bone, vital tissue, and organs) and fat mass. Actually, the optimal ratio of fat to lean mass is an indication of fitness. Performing the right set of exercises can help people get rid off body fat and increase or maintain muscle mass.