Thursday, January 31, 2013

Who is Mother?

This is a question most of us would have never thought about as we take our mother for granted. She has been there always to take care of us. Speaking of definitions of mother, there is ample number of definitions expressing closely associated thoughts on the question what is mother?

Biologically mother is a female person, whose egg unites with a sperm, resulting in the conception of a child. A mother is the biological and/or social female parent of an offspring. In the case of a mammal such as a human, the mother gestates her child, which is called first an embryo, and then a fetus. This gestation occurs in the mother's uterus from conception until the fetus is sufficiently developed to be born. The mother then goes into labor and gives birth. Once the child is born, the mother produces milk in a process called lactation to feed the child.

Who is mother: Technical definitions

Who is Mother?

To the question "who is mother" there are many technical definitions. One definition says that mother is a woman who has given birth to a child. Another technical definition says that a mother is the natural or social female parent of an offspring. Mother is the woman to whom one was born. A female person who is pregnant with or gives birth to a child is called as a "would be mother" or a mother to the new born respectively.

Who is mother: Adoption of the child

It is not always necessary that somebody can only become mother if she has biologically given birth to an offspring. A woman who adopts and raises a child is more than a mother to that child. In animal kingdom also mother is referred to the female parent of an animal.

Who is mother: Sacred relationship

Mother is a term or a relationship which carries lot of respect and is closely associated with birth, nurturing, love, compassion, empathy and forgiveness. That's why yin polarity, magnetic and nurturing, healer, mediator, soul of the world are all various connotations symbolized by mother. Further mother is also referred to one's female ancestor, a woman who holds a position of authority and responsibility, a title for women respected for her wisdom and age and women who creates, originates or founds something.

Mother is also given as a symbol to a creative source, an origin and emotions like maternal love and tenderness, compassion, empathy and nurturing.

Familiar or colloquial terms for "who is mother" in English are:

1. Mum or mummy, is used in the UK & parts of Canada (especially Eastern Canada), Australia, and New Zealand; and also in some parts of Western Pennsylvania.

2. Mom or mommy, in most of North America (especially the U.S.). Mommy is considered baby talk. Most adults in these regions switch to the term mom as they approach the teen years. This term is also used in the British West Midlands.

3. Mam or mammy, North Wales, the South Wales valleys, Ireland, North and the East Midlands of England;

4. Mama and ma, in parts of the Middle East, Latin America, other Spanish-speaking cultures and The Netherlands. Mama is often used in rural areas of the midwest and south eastern regions of the US. Ma is a common term in various parts of the US including the north east.

5. In many other languages, similar pronunciations apply; maman in French and Farsi (Persian),maadar in Farsi (Persian), or mamma in Italian, or mãe in Portuguese. Mama, borrowed from the English, is in common use in Japan. In Hebrew the word is eema, and in many south Asian cultures and the Middle East the mother is known as amma or oma or ammi or "ummi", or variations thereof. Many times these terms denote affection or a maternal role in a child's life. The word originates from the Sanskrit mothru or motharaha and has taken various forms all over the world.

Who is mother: Legendary Mothers and Mother related topics

Some of the Legendary & mythological mothers are Bithiah, Gaia, Hagar , Isis , Jocasta mother of Oedipus important in Freudian psychology, Juno, Queen Maya , Euripides' Medea , Venus and Demeter

Mother is also attached to various topics related to Mary, Attachment parenting, Breastfeeding, Jungian archetypes, Lactation, Matriarch, Matricide, Mother Goose, Matrilocality, Mother insult, Mother's Day, Mothers rights, Nuclear family, Oedipus complex, Parenting, Psychological bond, Mother ship ,Mother goddess, Mother Superior or Abbess

Who is Mother: Reverence of Mother and Motherhood

1. In many societies and culture God is often compared to a mother, and is worshiped in the form of the Divine Mother.

2. In social contexts as well, no person is considered as exalted and worthy of respect and service as one's mother.

3. The tender love and care of a mother for her children is the subject of numerous artistic expressions around the world.

4. The mother is the very embodiment of love, of sacrifice, or selfless service to her children and of forbearance.

5. She is considered the first teacher of every child, and is considered the highest Guru.

6. As long as we live, we must never forget the efforts and sacrifices our mothers make to bring us up in our childhood.

7. It is said that "Since God could not appear everywhere to take care of us, He created mother."

8. While a son can be a bad son, a mother can never be a bad mother. The mother is considered a thousand times more venerable than the father.

9. There are societies where when students graduate from their school, their teachers exhort them to consider first their mothers, followed by others, as embodiments of God.

10. Pregnant women have special privileges in many societies due to the high regard for motherhood.

11. The sanctity of motherhood was so highly regarded in many cultures that it was also extended to the animal kingdom. It was forbidden to hunt pregnant animals.

12. Reverence is also manifested in our seeing the Divine Mother in Nature, rivers and earth that nourish us.

13. Whatever may be the crime of one's mother, she is always one's mother and deserving of her children's love and respect. How can we ever condemn her who nurtured us for nine months in her womb, and underwent great pains to give us birth, and to bring us up in our childhood.

After all the definitions and expression of thoughts on Mother, I still feel that "who is mother" is a question that cannot be answered satisfactorily by words and one has to experience the love, nurturing, compassion and empathy of a mother at a personal level to know what is mother. That is the glory of the mother and that is "what is mother".

Who is Mother?
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

For free information and advice on topics and issues related to women, visit

http://www.rise-of-womanhood.org

http://www.rise-of-womanhood.org

This site envisions the rise of womanhood in true sense that is the rise of the "essence" of womanhood in the physical, mental, intellectual and the spiritual planes. It calls for the beginning of a campaign for the true rise of women in all spheres of life for the restoration of the balance in nature.

Somewhere we have to make a beginning and it's always better if we make the initiation at our own self. We can strengthen this mass movement for the "rise of womanhood" by bringing about the necessary changes in our own life as felt by our inner self. Further we can transmit the new thinking to others who care to listen. A small step today will definitely lead to a giant leap tomorrow.

watches mobile phone Best Price 36 Sampson Grate For 121 44

Saturday, January 26, 2013

New 2013 California Labor Laws Go Into Affect 1/1/2013

Over a dozen new 2013 California labor laws were signed by Governor Jerry Brown at the conclusion of the legislative season on September 30, 2012. While some of these employment laws break new ground, most are extensions or expansions of existing legislation. They are effective on January 1, 2013. Below is a brief summary of many of the new bills signed into law by the Governor:

AB 2674 - Inspection of Employee Files. Under this expansion of the existing law, both current and former employees must be granted access to their employee files, employers must develop and provide written request forms upon the verbal request of an employee to view their files, and employers must provide copies to the employee within 30 days of the request, or face a penalty.
AB-2675- Employment Contract Requirements. The current law requires that whenever an employer enters into an employment contract with an employee that includes the payment of commissions, the contract must be in writing and specify the method by which the commissions are to be computed and paid. AB-2675 exempts temporary commission payments that increase but do not decrease, from this requirement.
SB 1193 - Human Trafficking. This bill will require specified employers to post a notice that contains information related to slavery and human trafficking in a conspicuous area, readily visible to employees and the public.
SB 1255 - Itemized Wage Statements. In addition to the information that is already required to be included on pay stubs, this new law requires that itemized wage statements issued by temporary staffing firms must include the rate of pay and total hours worked for each temp assignment.
AB 1845- Unemployment insurance: Overpayment and Penalties. This bill allows the Employment Development Department (EDD) to deny reimbursements to employers who erroneously overpay unemployment insurance into their reserve accounts, if these payments were made based on an employer's failure to respond to or provide accurate information to the EDD.
AB 2370 & SB 1381 - Intellectual Disabilities. The term "Intellectual disability" will replace the outdated term "mental retardation" in statutes and regulations that contain this term.
SB 1038 - FEHC Duties Transferred to DFEH. This bill eliminates the California Fair Employment and Housing Commission (FEHC) and transfers the administrative hearing process and civil actions filed on behalf of a complainant directly to the Department of Fair Employment and Housing (DFEH). The biggest change is that the DFEH will now be able to bring complaints directly to court and require mandatory dispute resolution.

Contact CPEhr if you require assistance in understanding or implementing any of these new 2013 California labor laws into your workplace.

New 2013 California Labor Laws Go Into Affect 1/1/2013
New 2013 California Labor Laws Go Into Affect 1/1/2013
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Ari Rosenstein is the Director of Marketing at CPEhr, a California human resources firm, specializing in labor law compliance and PEO services. It currently services 15,000 employees and hundreds of clients nationwide.

CPEhr was founded in 1982 and assists small employers with the management of their employees and compliance with employment regulations. CPEhr provides a range of employment support services, such as the management of Human Resources administration, providing legislative compliance consulting, management training and recruiting services.

Additionally, CPEhr provides a range of insurance packages which include a comprehensive array of employee benefit packages, Workers' Compensation Insurance (including safety consulting support), and Payroll and Tax Administration.

watches mobile phone Save 13 On Trademark Miller Girl In The

Wednesday, January 23, 2013

Payroll Ohio, Unique Aspects of Ohio Payroll Law and Practice

The Ohio State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Taxation
P.O. Box 2476
Columbus, OH 43266-0076
(614) 433-7887
(888) 405-4039
[http://www.state.oh.us/tax]

Ohio requires that you use Ohio form "IT-4, Employee's Withholding Exemption Certificate" instead of a Federal W-4 Form for Ohio State Income Tax Withholding.

Payroll Ohio, Unique Aspects of Ohio Payroll Law and Practice

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Ohio cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Ohio supplemental wages are taxed at a 3.5% flat rate.

You may file your Ohio State W-2s by magnetic media if you choose to.

The Ohio State Unemployment Insurance Agency is:

Ohio Department of Job and Family Services
Unemployment Compensation Division
52 Robinwood Ave.
Columbus, OH 43213
(614) 466-2100
[http://www.state.oh.us/odjfs]

The State of Ohio taxable wage base for unemployment purposes is wages up to ,000.00.

Ohio has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Ohio for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Ohio State Agency charged with enforcing the state wage and hour laws is:

Department of Commerce
Division of Labor and Worker Safety
Wage and Hour Bureau
50 West Broad St.
Columbus, OH 43215
(614) 644-2239
[http://www.state.oh.us/Business/Employer/ProtectingYourBusiness/Wages.htm]

The minimum wage in Ohio is .15 per hour (large employers), .35 (medium employers), and .80 (small employers).

The general provision in Ohio concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Ohio State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name Employee's address Employee's date of birth date of hire Employee's social security number Employer's name Employers address Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a .00 penalty for a late report and 0 for conspiracy in Ohio.

The Ohio new hire-reporting agency can be reached at 888-872-1490 or 614-221-5330 or on the web at http://www.oh-newhire.com

Ohio does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

Ohio has no State Wage and Hour Law provisions concerning pay stub information.

Ohio requires that employee be paid no less often than semimonthly; monthly if allowed by custom of contract and wages paid by first of next month.

Ohio requires that the lag time between the end of the pay period and the payment of wages earned 1st half of month, pay by 1st of next month; wages earned 2nd half of month, pay by 15th of next month.

Ohio has no general provision on when terminated employees must be paid their final wages.

Deceased employee's wages of , 500 must be paid to the surviving spouse, adult children, or parent (in that order).

Escheat laws in Ohio require that unclaimed wages be paid over to the state after one year.

The employer is further required in Ohio to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

Ohio payroll law mandates no more than .02 (less for small and medium employers) may be used as a tip credit.

In Ohio the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.

Ohio statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Ohio agency charged with enforcing Child Support Orders and laws is:

Office of Child Support
Ohio Department of Human Services
State Office Tower
30 E. Broad St., 31st Fl.
Columbus, OH 43266-0423
(614) 752-6561
[http://www.ohio.gov/odhs/Ocs/index.htm]

Ohio has the following provisions for child support deductions:

When to start Withholding? 14 working days after the withholding order is mailed to the employer. When to send Payment? Within 7 days of Payday. When to send Termination Notice? Within 10 days of termination. Maximum Administrative Fee? greater of or 1% of payment Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll Ohio, Unique Aspects of Ohio Payroll Law and Practice
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice. Mr. Read is the author of “How to Start a New Business”.

For Professional Payroll services at a Budget Price go to http://www.PayrollonaBudget.com a Paperless Payroll Company.

Go to http://www.CustomPayroll.com For a full service payroll service bureau with CPA's on staff.

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the websites linked above.

watch cell phone Buy Extra Containment Receiver For Ef 3000 Best Buy Roc N Soc Nitro Throne Black

Monday, January 21, 2013

Unethical Behavior In The Workplace

There is absolutely no room for unethical behavior in the professional world. This statement is exceptionally important for publicly traded companies and their accounting practices. From financial officers to accountants to auditors, and so on, there is no greater impact on stakeholders when these persons perform unethically.

Unfortunately, there are multiple reasons for which one might consider acting unethically when preparing financial information. The most obvious reason may be quite simply, for self-interest-greed.

An accountant may embezzle funds from his or her employer for financial gain. Or perhaps the CFO of a publicly traded corporation may prepare financial statements to appear as though the company is performing much better than it actually is, because he or she wants their stock portfolio to increase.

Unethical Behavior In The Workplace

Another example for why unethical behavior might exist is from corporate pressure. An accountant may feel pressured from his or her client to report false information. Or maybe a CFO is experiencing demand for improvements from the board of directors, the company's president, owners, or stockholders; or he or she may be in fear of losing their job.

An accountant may decide to work for a company even though a conflict of interest may exist. If the accountant is owed money or has a significant stake in a firm, he or she may not be the ideal individual to prepare certain companies' financial statements.

Finally, and perhaps the most common form of unethical behavior, is the failure for an accountant to conduct an in-depth analysis when preparing and revising financial information. There are many individuals who prefer to take short-cuts in life; and frankly, this simply is not acceptable when expected to perform in a professional manor.

There have been many laws enacted, on both state and national levels, intended on preventing one from conducting unethical accounting practices. In addition to these laws, have been many recommendations to implement changes geared towards the improvement of professional ethics.

Two such individuals, who have spent much time working on this topic, are: Jane B. Romal and Arlene M. Hibschweiler. According to the June 2004 CPA Journal, Romal and Hibschweiler recommended that "states should be encouraged to mandate ethics training as part of CPE requirements".

This notion forced the Texas State Board of Public Accountancy (TSBPA) to begin a more intense training regimen for accounting educators, CPAs, and accounting students. This included having every licensee taking four-hour ethics courses on the board's Rules of Professional Conduct every two years. The Arizona State Board of Accountancy requires every Arizona CPA to take an ethics class for licensing renewal.

In addition to state level mandates, is the Sarbanes-Oxley Act. Section 406 of the Sarbanes-Oxley Act requires that publicly traded companies disclose their code of ethics for senior financial officers. The Act was designed to promote honest and ethical conduct; full and accurate disclosure in periodic reports; and compliance with applicable government rules and regulations.

Even with the actions of Romal and Hibschweiler, the TSBPA, and the Sarbanes-Oxley Act; no one can regulate another's integrity. Some individuals, regardless of their profession, will always look for some form of personal gain, even if it means conducting themselves in an unethical manner. This article is designed to help educate people on unethical accounting practices, why they occur, and how we as a nation can promote ethical behavior.

Unethical Behavior In The Workplace
Check For The New Release in Health, Fitness & Dieting Category of Books NOW!
Check What Are The Top Cooking Books in Last 90 Days Best Cheap Deal!
Check For Cookbooks Best Sellers 2012 Discount OFFER!
Check for Top 100 Most Popular Books People Are Buying Daily Price Update!
Check For 100 New Release & BestSeller Books For Your Collection

For additional accounting information, contact the Phoenix CPA offices of Jacobsen & Wachterhauser, PLC - A Phoenix accounting firm.

mobile phone watches Best Buy Roc N Soc Nitro Throne Black Best Buy Chippendale Fish Fork With Hollow Handle Best Offer Cane Creek 110 Zerostack Headset