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It’s that time of year when various pumpkin recipes are dug out of the highly revered Betty Crocker and Southern Living cookbooks. Why, with the benefit of the can, are these dishes reserved for “the holidays’”?. It’s not like most of us are awaiting the great pumpkin harvest. I must admit that when I do bake (and sadly it is not often), it is at this time of year that I am incorporating this fruit (I think it’s a fruit…) into various bread, pie and cookie recipes.

THE PUMPKIN PIE- freshly baked by my mother for our Thanksgiving and Christmas gatherings. I remember one year my brother volunteered to bring this dessert- He bought it from his neighborhood Acme, and I believe there is a tiny piece of my heart that has not quite forgiven this transgression. Really John,I love you, but what the *#$& were you thinking? Suffice it to say, the rest of my family (the traditionalists), demand fresh baked pie lovingly prepared by “Mom”. And my brother John… well he can bring the green bean casserole.

By Kelly
Paper cut

My newest obsession is scherenschnitte, or cut paper designs. I had just purchased a new design book and was trying to decide what my next art project was. I wanted to do a silhouette, but I got a little bit more creative than the old-timey silhouettes of lady or child in profile.

Luckily, I had some carbon paper on hand. I put a sheet of carbon paper under the page I wanted to copy, and a scrapbooking paper under that. After tracing the page, I started to carefully cut out the design.

Well, let me tell you - it worked wonderfully. I have already made about eight designs.

Further research on the web for more designs shows that I am not the only one toiling away at home with paper and x-acto knife

I’ve included some links so that you can see how beautiful and creative these designs can be.


Pandas

Day of the Dead Paper Cut

Paper girls

Trumpet player

As you can see, there is an endless variety of what you can do with paper cutting designs.
The State of Delaware, Division of Corporations has released their annual publication of entities declared Void or Cancelled for non-payment of franchise taxes as of 2007.

If you wish to view the Void/Cancelled Entities online, the lists are available to view at no cost from October 25, 2007 until October 31, 2007.

2007 PROCLAMATION OF VOID AND CANCELLED ENTITIES

  • Corporations


  • Limited Liability Companies


  • Limited Partnerships


  • Partnerships


  • A copy of the proclamation will be available on CD-Rom for a fee of $50.00. You may contact our office or the Division of Corporations directly to arrange to purchase a CD-Rom.
    Small businesses and big businesses alike face a daily struggle of keeping their employees happy and keeping them working efficiently. I came across an interesting article highlighting what some small businesses are doing that makes them stand out as “High-Performance Workplaces.” These companies are recognized for the efforts they make to show their employees that they are appreciated.

    The Wall Street Journal has worked with Winning Workplaces, a non profit organization aimed at helping small and midsize organizations create “high-performance workplaces,” to come up with 15 small businesses that are noted as the “Top Small Work Places 2007.” And guess what… there is even one from Delaware!

    The businesses vary in nature, and range from Public Relations firms, a moving company, and even a Delaware aircraft maintenance company.

    The common themes within these businesses are that:

    >They tend to let employees at all levels make key decisions
    >They try to promote their future leaders from within.
    >They offer generous traditional and untraditional benefits.
    >They look for new ways to improve the employee experience.
    >They look to engage employees.

    These companies try to make it exciting for workers to come to work, and aim to keep them happy, so that they stay with the company as long as possible!

    Many of the companies recognized offer great insurance benefits and even offer their employees employee stock ownership plans. I found some interesting benefits that were worth mentioning:

    Summit Aviation, from Middletown Delaware, is an aviation maintenance company, and has been recognized for its employee retention. Caroline DuPont Prickett, the chairman, says she has tried to maintain the "small business with a big heart" atmosphere. The employees "have stuck by me for so much, and you have to do the same for them," she says. Many employees at Summit Aviation set their own work schedules and are even given a holiday bonus of two weeks' pay.

    Mr. O'Toole the CEO of Gentle Giant Moving also encourages employees to “have fun on the job and hang out together away from the office. Almost every workday, he takes a different employee out to lunch, and the company hosts an annual summer and holiday party. It also occasionally hands out gift certificates or tickets to sporting events, such as for Boston Red Sox games, and arranges staff trips to amusement parks and other local events.”

    At NRG Systems, a Maker of wind-measuring equipment, The company offers an “assorted array of "soft" benefits, such as paid six-week sabbaticals for longtime employees; free, chef-prepared lunches for all employees four days a week; and a cash bonus for employees who make their homes more energy-efficient or buy a Toyota Prius.”


    This is only a small amount of the interesting information that the article discusses. Many other companies are honored and the unique ways they show appreciation to their employees are definitely worth reading about.

    Check out the article for a full list of the companies awarded the honor of a Top Small Work Place 2007, as well as what they do that deserves to be recognized.
    Small business corporations that are eligible for tax treatment under Subchapter S of the Internal Revenue Code enjoy the advantages of the corporate structure while being taxed similarly to a partnership or sole proprietorship.

    So what if you are late making the "S" election with the IRS?

    Businesses that are eligible to elect S corporation tax treatment now have a simpler process for requesting relief for late elections.

    To find out how, read the IRS news release.
      I recently came across a study commissioned by the Office of Advocacy of the U.S. Small Business Administration which examines linkages between gender and new venture performance.

      The paper finds that gender does not affect new venture performance when other factors are controlled for. However, several factors—differing expectations, reasons for starting a business, motivations, opportunities sought and types of businesses—vary between the genders.

      Highlights for the curious:

    1. The educational backgrounds of male and female entrepreneurs were similar.

    2. Women were less likely than men to purchase their business.

    3. Men spent slightly more time on their new ventures than women.

    4. Female owners were more likely to prefer low risk/return businesses.

    5. Male owners were more likely to start a business to make money, had higher expectations for their business, and did more research to identify business opportunities.


    6. If you prefer to do your own reading, you can view the full PDF report here:


      In summary, neither men nor women are not inherently better owners, they just have different business goals.



      Do you ever feel like you are out of step with the times? Perhaps you feel a little bit lost in the 21st century and wonder why you don’t seem to understand people anymore? You are not alone. It can be a ginormous problem to keep up with the latest technology and information, let alone the words we use to describe things.

      Noslang.com, an online “Internet Slang Dictionary and Translator” can help you with your questions about email and texting abbreviations such as “lol” for laugh out loud and the many ways you may abbreviate “whatever” (w.e, w.e., w/e, w/eva, w\e, wuteva).

      You can check out the Urban Dictionary if you are looking for earthy, esoteric urban slang contributed by users. Adults may enter at their own discretion.

      Two pages devoted to helping Americans understand British English are AmericanExpats.co.uk BritSpeak page and Effingpot.com.

      Finally, if you are interested in speaking or understanding your neighbors in the Big Easy, Beantown, or the Big Apple, check out Slanguage.com They have helpful hints for local slang, regional slang, national slang and foreign language pronunciation guides.

      Brill!
      The spies are getting smarter.

      An AP article reports on a new and fairly low-tech e-mail scheme that could begin to create a high-class problem for significant numbers companies. The e-mail attackers appear to be after corporate secrets and have sought to infiltrate the computers of chief executives, chief financial officers, chief technology officers, and other senior managers.

      This sounds like old news, right? After all, everyone no living under a rock knows about phishing scams these days. But this is a new and sophisticated take on an old-style attack with troubling implications for corporations. What sets this new wave apart is that messages come addressed to the right individual, with subjects that are relevant to their jobs. One example given was an attack that posed as job applications for review by a corporate executive. The MS Word attachment that was emailed could actually contain a Trojan horse, or a malicious program disguised as a benign one, and it could have been delivered right to the desktop of the CEO.

      Is this the excuse we are all looking for to not read any more email?
      Probably not. I for one have no intentions of dusting off my fax machine.
        Being a college student, one of the newest “tools” for social networking is http://www.facebook.com/. Facebook, like myspace, is a site where I can post a profile and ‘friend’ my friends, so that I have access to their online profiles, and they have access to mine. My profile can have all kinds of information about me, my name, phone number, email address, favorite movies, favorite quotes, and even pictures. This was all great because I knew that the people seeing my information were only my friends who I ‘friended’ to have access to my profile.
        Now many stories are coming about how non-college students are getting on facebook and getting access to many profiles of people they are not friends with. The newest trend is using facebook for campus police and officials to monitor student activities and find out where parties will be before they happen.

        An incident that hits close to home is one that occurred at The University of Delaware, where I go to school. The assistant director in the judicial affairs department, Matt Lenno, created a fake profile on http://www.facebook.com/ using a fake name. Mr. Lenno took the opportunity to break facebook policy and used it to view online student profiles and pictures to prosecute students for information he found on profiles and pictures.

        The campus police also have online profiles, and are constantly using the tool to break up parties and know what is going on around campus. They are not the only ones viewing your profile, the newest employment trend is to take a look at online profiles before a new employee is hired.

        Personally, I find this trend a bit disturbing that officials and even your future employer can get on and view information not intended for them. At the same time, the information may not be for a lot of people that are viewing you profile, and you do not even know it. My advice, don’t post anything, anywhere, on the internet if it is personal or something that has the potential to cause trouble for you down the line.

        It’s no secret that I’m interested in our world and its people. I’m lucky to have a job where I have the opportunity to work with international clients. I enjoy talking to people from other countries and working with them to create favorable results for their company and mine.

        As quoted in Bartleby.com British author Rebecca West notes that “International relationships are ... preordained to be clumsy gestures based on imperfect knowledge.” You can read the quote here.

        Well, imperfect knowledge we may have, but Executive Planet can help us with that. They have a guide for international business travelers that includes general country information, guides to business dress, appointment making, negotiating, and so much more.

        The next time you are going to Taiwan and need some gift-giving ideas
        or wondering what to wear for a London business meeting you can prepare yourself with this handy guide.

        Keeping good records is more than just paperwork. It is very important to the health your business.

        Why?

        Good records can increase the likelihood of business success. They can show whether your business is improving, which items are selling, or what changes you need to make. They will also help you to prepare accurate financial statements, such as income (profit and loss) statements and balance sheets. These statements can help you in dealing with your bank or creditors and help you manage your business.

        For some helpful advice you can check out the following:

      1. How should I record my business transactions?

      2. What kinds of records should I keep?

      3. How long should I keep records?
      4. About 4 months ago, my daughter and I decided together that we should extend our family by adopting a dog. (As if the hamster, the goldfish, the hermit crab and cat were not enough). Acknowledging a puppy as high maintenance, I did not quite know how to go about finding a suitable canine co-habitant. A friend of mine recommended that I try www.petfinder.com –from which we were directed to www.companimals.org . The outcome of this research is our 1 ½ year old peculiar mix of pug/chihuahua-affectionately named “Puggers” by the organization’s founder Leslie. He provides such lively entertainment as repeatedly chasing his tail and tossing his favorite toy “Squeekers” in the air and catching it. Puggers will even lend a helpful paw when it comes to afterdinner clean up. ‘Atta boy! And yes…he is a vicious..umm cute, guard dog!

        by
        Kelly
        Interested in learning about the female entrepreneur?

        Then you need to check out 2007 Survey of Women Business Owners.

        The results show that women entrepreneurs take risks, are educated, and have borrowing power.

      5. 60 percent of women surveyed would use up to 95 percent of their personal savings or put up their home as collateral for a loan to start or expand their business.


      6. 40 percent of women business owners have a post-graduate education, compared with only 9 percent of the entire female labor force.


      7. Less than 6 percent have gone to a bank and never been able to receive financing.


      8. The survey polled 650 respondents across the country, including 609 small business owners with anywhere from 1 - 100 employees.

        Study sponsors:
      9. The Chicago Chapter of the National Association of Women Business Owners

      10. The University of Chicago

      11. The Committee of 200

      12. RSM McGladrey, Inc.


        1. It’s that time again. Football season is in full swing. After a weekend of season openers, the NFL promises what looks to be an exciting season. With nail biting games and blow outs over the weekend, this season looks like it might throw some surprises our way.

          On a not so exciting note, NFL security has confiscated a video camera from a New England Patriot employee during the Patriots’ 38-14 win over the Jet’s on Sunday. The employee is accused of aiming his camera at the New York Jet’s defensive coaches, who were sending signals to their unit on the field. The league is also investigating some radio frequency issues that occurred during the game.

          According to a NFL committee member who wished to remain anonymous, “It’s not their first time.” Actually, the Green Bay Packers’ president, Bob Harlan, confirmed a similar incident involving the same employee at a game last season. The team was warned that the Patriots might try something, so they were looking out for it.

          NFL policy is that no video recording devices are to be used in the coaches’ booth, on the field, or in the locker room during the game. The NFL is currently investigating the incident, which if found to be true, could result in the patriots losing a future draft pick or picks.

            Submitted by Christine
            Do you know any small tax-exempt organizations whose gross receipts are normally $25,000 or less?

            Make sure they send the IRS an e-Postcard in 2008.

            With the enactment of the Pension Protection Act of 2006, small tax-exempt organizations that previously were not required to file returns may be required to file an annual electronic notice, Form 990-N, with the IRS annually. Organizations that do not file the e-Postcard will lose their tax-exempt status as of the filing due date of the third year.

            Additional Information:

          1. Frequently Asked Questions

          2. Sample letter notifying organizations of new filing requirement

          3. News release - IR-2007-129 (July 12, 2007)

          4. Educational tools: Help spread the word - Help small tax-exempt organizations stay exempt!

            1. Working with international clients can be fun, challenging, and informative. It’s nice to broaden your horizons and learn new things about our neighbors in other countries.

              I often receive emails from clients advising that they will be out of the office due to holiday. I’m always curious what the holiday is, why it’s being celebrated, and how the people are celebrating. Earth Calendar allows you to search for holidays by date, country, year, and religion. Additional information is provided with some links, but you can also enter the name of the holiday into your favorite search engine to obtain more information.

              If you need to determine the best time to call your client, you may use the World Time Server. I usually check this site several times a week, so I’m prepared when one of my co-worker asks me “What time is it in South Africa?”.

              You may be asked by your employer to go to a foreign country on business. Maybe you don’t know anything about Argentina, or Malta, or Zimbabwe. In that case, might I suggest the CIA World Fact Book? You can get information about the geography, people, government, economy, and much more.

              Finally, for those of you (like me) who can never have too much reference information, you might wish to look at refdesk.com. They list their selves as “The Single Best Source for Facts”. They have calendars, calculators, currency converters, and much more.

              These sites should help those of you who are working with international clients. Good luck on your travels.

              Article submitted by Barbara
              One of the most important things you can do when starting a business is to put your plans on paper.

              Writing down your business plan serves many purposes. It gives you the opportunity to reflect on important issues that you and your business might face. It also becomes a valuable instrument through which you can measure your success. Don’t get me wrong- your business plan isn’t just another personal management tool. If you want to raise money or apply for a loan, then you can expect others will want to see why they should invest in your business.

              You need a business plan, period.

              So where do you start?

              The SBA recommends that a business plan contain details about what the business will do in key areas such as marketing, financing and management.

              A good business plan will typically include an executive summary and supporting documents. Include things such as tax returns, personal financial statements and resumes of the principals, copies of any proposed lease or purchase agreement for building space, copies of licenses and other legal documents; and if is a franchise, a copy of the franchise agreement.

              If you need help, contact the experts at your local chapter of SCORE® for some good advice. Here are a few free online resources they have made available for you:

              • Business plan templates
              • How to write a business plan (an online workshop)

              Remember, it’s your business. Invest the time and write your business plan down from the beginning. Like all good investments, it will pay off in the end.
              I love a good resource. Tons of information, all in one place, as far as I'm concerned you just can't beat it.

              Recently, I stumbled across the Ultimate Small-Business Resource Guide on the Fortune Small Business website. It's packed full of information- some of which is just an interesting read and some of which is practical and useful. Check it out for yourself:

              Solve 5 top accounting annoyances
              Get expert advice on locating software that works for you.

              Going global
              The days when only big corporations could do business internationally are over. How to turn your company into a multi-national one.

              Your stay-out-of-court guide
              Avoid costly traps that often ensnare small business owners .

              Ease the pain of government regulations
              How to minimize paperwork - and save your time and money.

              Real estate 101
              Choose the right location for your business, using these tips for navigating an uncertain marketplace.

              A startup is born (video)
              Two stay-at-home moms ensured their innovative satin-tagged baby products had a solid market by first testing the waters. Learn their secrets of success.

              5 steps to hiring right
              Bringing a new employee on board is an expensive proposition. Here's how to find the best ones for your small business.

              4 ways to market your business online
              You can't expect to compete as a small business today without taking advantage of online marketing tools. Here's how to get started.

              7 great ways to finance a startup
              From credit cards - hey, it worked for Google - to your own customers and suppliers, there's money out there if you get creative.

              Everyone wants to start a business
              Last year a record number of Americans started companies. Here's why becoming your own boss has become a national obsession.

              A short trip from Newark, Delaware, this former estate of William DuPont, Jr., now a natural resource management area, attracts a variety of outdoor enthusiasts. Fair Hill has approximately 75-miles of scenic multi-use trails for hiking, mountain biking, and horseback riding, as well as a stocked stream for fishing. You can view a view a variety of wildlife and plants, check out the historic covered bridge, visit the nature center, or enjoy the annual Fair Hill Races or Fair Hill International . I love to meander on horseback through the lesser- used woodlands of the Red Trail or have an exhilarating gallop through the beautiful fields. Tally ho!

              For more information on Fair Hill NRMA, click here.
              Effective August 1, 2007, the Division of Corporations will increase UCC filing and expedited fees as follows:

              The fee for filing and indexing a UCC document of one to four pages communicated on paper or in a paper-based format (including faxes) will increase to $75.00. If there are additional pages, the fee is $2.00 per page. There shall be a fee of $25.00 for each additional name to be indexed when there are more than two debtor-names on the financing statement.

              The fee for Two Hour expedited service, which is completed within a two-hour period from the time of the request, will increase to $200.00. The Same Day fee will increase to $100.00 and the 24-Hour fee will increase to $50.00.

              If you have any question regarding these changes, please contact us.
              I love everything about words and language. You can ask any of my friends or co-workers. If I don’t know what a word means or am unsure of the definition, I will look it up. “K” just asked me while I was writing this blog if reasonableness is a word. Of course, I looked it right up on one of my favorite sites: Dictionary.com. For the record, it is a word.

              Names are fun too. I enjoy knowing the meaning behind the name. I’ve worked with twins, brave rulers, and army rulers. It sounds much better than Tom, Dick, and Harry, don’t you think? I get most of my first name information from babynames.com

              Surnames can tell you about nationality, and sometimes about the city or town where the people were from, what type of business their ancestor was in, or who their father was.

              Here are a few of my other favorite word sites for other wordsmith’s out there:

              BBC Language site

              Omniglot.com

              Altavista’s Babelfish translation

              I hope that you enjoy these sites as much as I do. Carpe diem and look up a new word.

              Posted by Barbara
              Seeing as it is almost August, I guess it is safe to say summer is fully in swing. One tradition of summer is summer camps. This year I heard about on in particular that I thought was pretty interesting. The Delaware Center for Horticulture centers it self on educating not only to appreciate but also improve the community we live in through horticulture.

              One unique step they take is by offering a summer camp to a very privileged group of 12 and 13 year olds. By showing kids this young the unique horticulture that our state has to offer, they grow up appreciating the world around them and learning how they can help save it for generations to come.

              This is no normal summer camp. Each camp member submits an application and is selected from many applications that are received. The campers experience 5 weeks of learning through classroom study and more importantly through the many field trips that they take. From a day of playing Marshland survivor in Smyrna, to an overnight trip to Cape Henlopen, the kids get an on hand experience like no other. They are learning all about Delaware’s history and what they can do to preserve it, plus they are having a ton of fun too!

              You might not be able to go to camp, but there are tons of ways you can learn about Delaware horticulture. Not only can you stop by any of the community gardens, but one easy way is to take a look at the tour that the center has put together online.

              Posted by Christine
              It is not uncommon for international clients to contact us asking if they will have to pay taxes. While we can't provide tax advice (we are not accountants), I am pretty comfortable saying "probably." As the saying goes, you can count on two things- death and taxes.

              The real question is not so much if you will be paying taxes but where will you be paying taxes- here in the United States, your country of residence, or someplace else.

              We still can't answer that question for you; however, there are resources out there to help you with your own independent research before you meet with a professional tax advisor.

              IRS.gov now features an alphabetical listing of tax treaty and related information by country, and useful links to publications and other documents pertaining to tax treaties. A direct link to this info can be found below.

              Tax treaty information


              Remember, independent research is good but professional advice is better. Make sure you have verified your own findings with an expert before you stake your business and your assets on them.
              Why is Delaware is ahead of the curve when in comes to corporate service?
              They anticipate and deliver on their customers needs.

              Recently, the Delaware Division of Corporations has announced that a new Re Registered Agent certificate has been created to certify the current registered agnet and the agents address of an entity.

              Ask us how we can help you obtain this document, same day.

              More than half a million business entities have their legal home in Delaware including more than 50% of all U.S. publicly-traded companies and 60% of the Fortune 500. Businesses choose Delaware because for the complete package of incorporation services including modern and flexible corporate laws, the highly-respected Court of Chancery, a business-friendly State Government, and the customer service oriented Staff of the Delaware Division of Corporations.
              Like data?

              Check out these statistics (courtesy of the US Dept of Treasury) relating to the international business sector.

              For each of the below areas, there are text articles and/or statistical tables that include both recent and historical data.

              Controlled Foreign Corporations
              Provides data on activities of foreign corporations controlled by U.S. corporations. Data are taken from Form 5471.

              Corporate Foreign Tax Credits
              Provides data on foreign income and taxes reported by U.S. corporations claiming foreign tax credits. These credits are claimed to reduce or eliminate the double taxation of income earned overseas. Data are taken from Form 1118.

              Foreign Controlled Domestic Corporations
              Provides data on U.S. corporations with 50-percent-or-more stock ownership by a single foreign "person." Covers balance sheet, income statement, and tax-related data. Data are taken from Form 1120 series.

              Foreign Corporations with U.S. Business Operations
              Provides data on foreign corporations with income connected to a U.S. trade or business. Covers income statement and selected tax items. Data are taken from Form 1120-F.

              Foreign Sales Corporations/IC-DISC'S
              Foreign Sales Corporations (FSC's) are foreign companies created by a "parent" shareholder to derive tax benefits from the export of U.S. products. Interest-Charge Domestic Sales Corporations (IC-DISC's) are domestic companies created for a similar purpose. Data are taken from Forms 1120-FSC and 1120-IC DISC.

              Foreign Trusts
              Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries. This study is conducted every 4 years. Data are taken from Forms 3520 and 3520-A.

              Transactions of Foreign-Owned Corporations
              Provides data on financial transactions (such as stock purchases or interest payments) between U.S. corporations and their foreign owners. This study is conducted every 2 years. Data are taken from Form 5472.