Australian Business Search Directory

Online branding is an essential step towards establishing any internet business with goals of long term success. Developing a recognizable online presence will serve to help increase your marketing effectiveness along with a strong and loyal following. Having a unique identity makes it easier for people to ‘hear’ you message above the ‘noise’ of all the other merchants on the internet.

Here are 5 very simple, subtle yet powerful strategies to use in your brand development efforts to gain the unique identity needed to boost your online marketing effectiveness.

Article Marketing

Submitting articles is a great way to build an online presence while generating traffic for your business or cause. Provided that what you write is accurate and relevant this tactic is highly effective for establishing credibility and reinforcing your brand.

Viral Giveaway

Creating a report pertaining to your field that can be given away and carefully crafting it to reinforce the identity or brand you are trying to establish is another great tactic. This approach serves multiple purposes insofar as it can be used to build a list while also generating traffic for your business along with brand development.

Domain Name

Selecting a domain name that helps reinforce who you are and what you do is crucial since this will be the name of your online real estate! Remember this is where you will likely channel much of your traffic so selecting the right name is a priority.

Social Marketing

Connecting through social sites is another great way to boost your online presence because these sites have so much traffic at them. Once again your efforts and actions need to be reinforcing the image you are developing so be consistent!

Imagery

Envision what it is you are trying to develop as far as an identity and select an image, symbol, or perhaps even your own likeness and use it everywhere. You can use this in your signature file, email, website, blog, newsletter or any other location you can think of . As they say a picture is worth a thousand words!

Working on the internet your online branding efforts are just as important as any promotional activity towards building a solid business. By gaining a strong online presence people will be better able to focus on your messages thereby increasing your marketing effectiveness. The 5 brand development strategies we reviewed here today are easy to implement and are very effective at establishing such a unique identity. With a recognizable identity or brand it becomes far easier to establish any business allowing you the chance and/or choice to now grow it well into the future.

Author: TJ Philpott

Do you think you have done everything there is with your print posters? Are you running out of things to try? Well, this can happen sometimes when printing posters of your own. All the new ideas just stop. However, before you throw in the towel, you might want to read the list below. We have listed down seven of the best things you should definitely put into your designs for printing posters. Learn these well and try them out if you have not yet. They can be the key to reinventing your color posters.

1. Slogans with power words. First you should remember that there are certain “power words” that you can use in your slogans to make your posters a little bit more effective and powerful. You may have thought of a great slogan with great words all on your own, but you should know that there are standard power words out there that should really help you out. Works like “FREE”, “MONEY”, “DISCOVER” and “SAVE” are just a few examples of power words that have always proven effective for color posters. So if you have not really thought about the specific power words in your posters, you might first want to check these other power words out.

2. A mysterious symbol. Symbols are a very powerful thing in human culture. Hence, in color poster printing, you should definitely try using mysterious symbols or original looking signs and logos to make your color posters a little but more interesting and powerful. It can be a whole new redesign of your corporate logo, or it can be a new type of symbol that makes people quite curious. Whatever the case, you should definitely try it out. This can really attract all the curious readers out there.

3. Action shots. Another definite thing that you must always try out are action shots. If you put images of something in action in your color posters, people will definitely want to see and figure your color posters out. People of course will always want to know the whole story, and action shots within color posters provide an entertaining curiosity to most people. So there is always a good chance that your posters will be noticed and remembered if you use action shots at its main design.

4. Beautiful models. Another thing that you should definitely try at least once is to put beautiful models in your color posters. That is right! If you have not tried by now, then you are really lost in poster printing. Beautiful models always work with posters since most people like seeing appealing faces and bodies. We are always attracted to stare at beautiful people, so your color posters can definitely gain the advantage by using beautiful models. Try it out if you have not done this already.

5. Cute animals. Another thing that you should try out at least once is to have some cute animals in your color posters. Inside most people is the heart of a pet lover, and rarely can people resist the temptation to look at cute dogs, cats and other types of cute animals. With the right kind of animal, you should be able to pull off a great looking poster for poster printing really easily.

6. Interactive images. Another great thing to put into your color posters are interactive images. With this method, you basically create a design that people can interact with and use. This can be a special silhouette in the poster that lets people take part in the design itself, or it can be special folded elements that reveal other poster materials in succession. By letting your readers actually interact with your designs, you can have a better and more memorable impact with them.

7. Glossy inks. Finally, another amazing thing that you can try is to put glossy inks into your color poster. Glossy inks can enhance images, and text in poster printing so that they look more prominent and special. They do cost a lot though, but believe me they really make people notice your poster printing.

For comments and inquiries about the article visit: http://www.printplace.com/printing/poster-printing.aspx

Author: Lynne Saarte

Introduction

In our country today, everyone is trying to save money. No matter what you want to buy, you’re always trying to find the best deal. Very few people have enough money to buy something the first time they see it. Most will shop around at many stores before buying an item, especially something, which costs over $20. It’s a fact of life that prices will vary by huge amounts from store to store. There can even be two stores right next to each other offering an item at very different prices. Most people are not getting the best price for what they are buying. In a recent survey of 300 shoppers published in the Wall Street Journal, 82% of those interviewed thought they could have made their most recent purchase at a better price if they had looked around more carefully.

None of this is new to you. You’ve probably already found the best bargain stores in your area to buy all the things you need on a regular basis.

However, there is something that you may not know about: did you know that you actually can buy many products at even lower prices than the best discount store in your area? How is this possible? By buying at wholesale prices. By buying products at the same place that your local store buys. This is what we would like to explain to you now: how to buy almost anything you need at wholesale, so that you can cut your spending by 50%.

In short, the purpose of this book is to show you how to save money on all your purchases by buying products at wholesale prices. In addition to showing you some sources for many different types of products, this book will give you some tips on how to negotiate the best prices and will show you how you can use this knowledge of buying at wholesale to make some extra income for yourself.

Finally, for those who really want to get into this as a business, which will allow you to save the most money on your purchases and have a good income outside of your present job, this book will explain the basic steps necessary to set up your own business including how you can obtain a line of credit of $5,000 to help you get started, and where to get all your business stationery and equipment at the lowest possible wholesale prices.

For all this information, just turn the page and enjoy this journey into the world of wholesaling!

Buying Wholesale Versus Buying Discount

How much money can you really save if you buy at wholesale prices? To answer this, let’s look at the profit structure of the retail market.

Most retail stores will mark up the price of their products 100%, or double their own cost. In this example, you can obviously save 50% of your money if you make your purchase directly from the wholesaler, instead of buying from the store. Essentially, by buying directly from the wholesaler, you are not paying any service premium to the retail store. The retail store can charge more than the wholesaler because it is more convenient for the buyer to find most products in a retail store than to hunt around for a wholesaler that does not have a prime storefront location in the middle of town.

Also, many wholesalers will not sell items to an individual consumer; they will only do business with an established business that will buy in volume from the wholesaler. Often the wholesaler will have minimum purchase requirements, which can be as low as $500.00 or as high as $20,000.00. Basically, most people accept retail prices as a fact of life because it takes some extra effort and time to figure out how to reach the wholesaler directly, and in many cases, it just is not possible to deal with the wholesaler, unless you are an actual business (which is a good way to get wholesale prices and which will be the topic of a later chapter).

Now let’s look at the structure of discount pricing, which is what most people look for in saving their money. When a store offers discount prices, they will not mark up the item 100%; they will offer a discount from the full retail price of 20-40%. They still need to make a profit, so they won’t reduce the price 50%, but they are making less of a profit in the hopes of getting people to do business with them. As an example, take an item that normally sells for $100. The store paid $50 for that item. Instead of charging $100, the store may discount that item to $80 or even $60. At the lowest discount you can save $40. However, that doesn’t give you as much of a saving as buying the item yourself for $50 directly from the wholesaler. In other words, even the best discount value will not be as good as buying the item at wholesale.

The only exceptions to this rule are liquidation or closeout sales, where the store sells the item at below its own cost, because it must regain some of its original investment in the merchandise. In this case, you may get a better deal from the store than if you went directly to the wholesaler, but these cases are not easy to find and don’t occur very often.

Another point about buying from a discount store is that you have to be careful about how many of their products are really being offered at discounts. A common strategy is to lure buyers into the store with large discounts off normal retail prices on a few popular items. Then when you are in the store, many of the other items will be selling at full retail price. In many cases, you just won’t be able to tell if an item in that store is full retail or discounted, since it’s impossible to do price comparisons on every item when you’re in the store itself.

So far, we’ve been using the example of a typical 100% markup. There are many types of products that are not marked up that much, but the overall principles discussed still apply. For example, products in the electronics business are not marked up as much as gift items. In other words, an answering machine, considered an electronics product, will be marked up only 50% by the retail store. Consequently, the discount offered by a discounter of electronic goods will not be as high as 40%; it will be closer to the range of 15-30%.

Let’s take a specific product, a Panasonic answering machine. Currently, one model retails at about $50. The major discount stores are offering it for $44 (a discount of 12%). National Wholesale Company (a genuine wholesale company to be discussed in a later chapter) offers it at $30 (a discount of 40%). Even though the wholesale price is not a 50% discount from retail, it still gives a large saving when compared with the discount store.

The only issue we haven’t addressed is the importance of volume. We have been slightly simplistic in this discussion, since we haven’t considered how volume changes the wholesale price. If you buy 10 of an item from a wholesaler, the price per item will be less than if you buy 1. If you buy 1000, the price will be much less than if you buy 10. What this means is that it is possible to find that a discounter who buys in huge volume may offer a product at the same price at which you could buy it directly from the wholesaler. Since the discounter is buying from the wholesaler at a lower price than you are, he can mark the price up a little bit and still match the price you are paying to the wholesaler. This will only apply to those products where the volume is very large, and again, you must be careful about other products that same discounter is offering–they may be much higher than the wholesale price you can get yourself.

This discussion has just been a brief analysis of the structure of the retail market. It is clear at this point that it is much better to buy your products from the wholesaler than from retail stores or from discount stores. Now the question is, who are the wholesalers that you can actually buy from, and how do you find them? That is the subject of the next chapter, which lists some major wholesalers that are happy to sell in limited quantities to consumers and do not have restrictions about selling only to stores.

WHOLESALE COMPANIES

This chapter will give the names, addresses, telephone numbers, and some background information on several excellent sources for buying at wholesale prices.

Most of these sources do not require any minimum purchases. Many of them offer the service of drop shipping, which means that they will ship products to any address you give them. This is useful if you are actually running a business of reselling to customers. With drop shipping, you can have products sent directly to your customers, and you do not have to hold on to any inventory.

One of the companies, National Wholesale Company, even offers a guaranteed credit line to anyone who applies. The other companies will take accounts on credit once you have established your credit rating with them, but National Wholesale Company will extend a credit line of $5000 to you right from your first order.

Following are the companies we’ve selected as excellent sources for

Products at wholesale prices.

GENERAL MERCHANDISE, OFFICE PRODUCTS, ELECTRONICS

GIFTS, NOVELTIES, PERSONAL ACCESSORIES

NATIONAL WHOLESALE COMPANY, Inc.

321A Merrimack St.

Methuen, MA 01844

978-738-8883 X102 FAX 978-738-0555 Email: support@profitbig.com

National Wholesale Company is probably the best wholesale company to begin with, because they offer a huge selection of products at excellent prices and they provide excellent support services for starting your own business.

Products: National Wholesale Company, in business since 1982, carries over 61,357 products in its office products division, and over 4,300 products in its novelty merchandise division. Office products include equipment such as computers, copiers, fax machines, paper shredders, telephones, answering machines, cash registers, typewriters, calculators, and office furniture. In addition to equipment, National Wholesale Company carries a full line of accessories such as paper, pens, forms, file folders, ribbons, computer disks, and virtually any product you would need in an office. Finally, as part of the office products division, there is a wide selection of electronic products, such as TV’s, CD players, Walkman’s, VCR’s, and many other consumer electronic items. All of these electronic products are featured in their 830+ page office products catalog.

All of the products carried in the office products division are well-known brand name items, backed up by full manufacturer guarantees. The brand names include Sharp, Ricoh, Magnavox, Toshiba, Casio, Panasonic, Hewlett-Packard, GTE, Parker, Cross, Sony, JVC, Brother, Pioneer, Olympus, Hitachi, and many more.

The novelty merchandise division carries a wide range of gift and novelty products, including jewelry, decorative glassware, porcelain figurines, hand-carved decorative items, cutlery, miniature, brassware, toys, luggage, lamps, auto accessories, household accessories, and many other high impulse purchase items popular in the mass market. All of these novelty products are featured in a 300+ page full color catalog.

Services

National Wholesale Company has no minimum ordering requirements; it offers drop-shipping, toll-free credit card ordering, un-imprinted catalogs, full marketing support, and professional consultation to its dealers.

In addition, National Wholesale Company offers a guaranteed line of credit, which works in the following way. Once your application for a credit line is received, you may order any product from the novelty merchandise division with only a partial down payment and the balance on credit, which can be paid off net 30. You can automatically qualify for a starting $5,000 credit line by simply sending in the application found at the back of this book.

Finally, National Wholesale Company offers a special introductory business package for those who want to set up a business reselling their products.

For $149.99, they will send you an executive business package, which contains the following features:

–A dealership number which allows you to purchase any of their products at true wholesale

–Unlimited free consultation in setting up your business

–The $5,000 line of credit (call 978-738-8883 X102 for full details)

–1 830+ page full color catalog from the office products division

–1 300 page full color catalog from the novelty merchandise division

–Several special full color sales flyers that help increase sales

–Free advertising and layout service

–Leasing program available on many computer products

–Complete marketing and advertising support

–Many ways to profit including; mail order, the internet and sub wholesaling

To order this special Partner in Business dealership, designed to set you up immediately in your own business, use the order form included at the end of this book.

AUTOMOBILES

Automobiles

American Automobile Brokers, Inc.
24001 Southfield Road, Suite 110
Southfield, MI 48075
248-569-5900
Fax: 248-569-2022

In business for over 30 years, American Auto Brokers, Inc. sells and leases domestic and foreign cars, trucks, and vans at discounted prices and has your dream vehicle factory-delivered to a new car dealership near you with the paperwork done, ready to drive away. Your savings depends on the prices in your area.

BOATING SUPPLIES

E&B MARINE SUPPLY
201 Meadow Rd.
P.O. Box 3138
Edison NJ 08818-3138
800-BOATING
201-819-4600

E&B Marine Supply has the lowest discount prices for a large variety of boating supplies. They offer products for power and sailboats. They even sell life rafts, dinghies, and rowboats. Along with equipment for boats, they offer a full line of clothing.

JEWELRY

Eastern Jewelry
2545 Chandler Avenue, Suite #2
Dept. BBS
Las Vegas, NV 89120
702-736-3525
Fax: 702-736-2347

All of the earrings, brooches, bracelets, necklaces, pendants, and rings in Eastern Jewelry’s collection are made with 14-karat gold over sterling silver, and most of the jewels are genuine. Eastern Jewelry is really a wholesaler, but they will sell to individuals too. The prices here reflect radical discounts from the usual retail price.

Wedding Ring Hotline
172 Rt. 9
Englishtown, NJ 07726
732-972-7777
Fax: 732-972-0720
Online: www.weddngringhotline.com

Wedding Ring Hotline makes it possible for you to buy wedding bands, diamonds, and engagement rings factory-direct at savings from 30%-70%. Manufacturer of its own line of classic-style rings, Wedding Hotline offers selections in yellow and white gold, as well as Comfort-fit wedding bands.

U.S. GOLD CHAIN MFG. CO.
11460 N. Cave Creek Rd.
Phoenix AZ 85020
602-971-1243

U.S. Gold Chain Mfg. offers low factory prices for gold chain by the inch. They provide all materials you need to start your own gold chain business: chains, display, signs, jewelers’ tools, clasps, and instructions. The chain is 14kt gold layered and comes with a lifetime guarantee. This business can be set up without any previous jewelry-making experience. Contact the company for more details.

FURNITURE

Carolina Interiors
115 Oak Avenue
Kannapolis, NC 28081
704-933-1888
Fax: 704-932-0434
Online: www.cannonvillage.com

Carolina Interiors offers 30% to 60% off suggested retail prices for items such as furniture and accessories for dining rooms, living rooms, and bedrooms, complete with wall coverings, floor coverings, rugs & bedding. The brochure and website list some of the best-known names of over 350 manufacturers you can choose from.

CHERRY HILL FURNITURE, CARPET & INTERIORS
P.O. Box 7405, Furnitureland Station
High Point NC 27264
800-328-0933
919-882-0933 (in North Carolina)

Cherry Hill carries a full line of furniture, accessories and carpeting for home and office. They represent over 500 different manufacturers, and offer a discount of 35-50% from retail on all their items. They have been in business since 1933. Contact them for a list of brands they carry. The best way to use their services is to look at your local store to see what item you want, and then contact them for the price.

SHELDON CORD
2201 West Devon Ave.
Chicago IL 60659
800-621-7999

Sheldon Cord, in business for over 40 years, offers a wide selection of furniture, including living room, dining room, bedroom, and kitchen sets. They sell to retail stores all over the country, but offer true wholesale prices on all their items to individuals. Contact them for a catalog.

CARPETS

BEARDEN BROTHERS CARPET CORP.
4109 South Dixie Highway
Dalton GA 30721
800-433-0074 / 404-277-3265 (in Georgia)

Bearden Brothers, in business since 1965, offers carpet from 86 major mills at 50-80% off of retail price. They only carry first quality carpets, no seconds, with full manufacturer’s guarantees. They will ship carpets nationwide using the least expensive shipping service to your area. Shipping will be approximately 35-40 cents per square yard. The best way to use their service is to go to your local carpet store and decide what manufacturer, what style, and what color you’d like. Then call Bearden Brothers and order from them at a savings of 50% or more from your local store. They will also sell you the padding for the carpet at tremendous savings off of retail.

S&S MILLS
P.O. Box 1568
Dalton GA 30722
800-241-4013 EXT. 65

S&S Mills is a carpet manufacturer that sells its carpets to you at the mill price, which means you save from 50%-75% of the retail store price. They are one of a few companies that will sell directly to the customer, without requiring that you go through a retail store. They have no minimum order and carry a wide variety of carpets for home and commercial use. Contact them directly and they will send you free samples and a complete price list.

CLOTHING

Chadwick’s of Boston
Box 1600
Brockton, MA 02403-1600
800-525-4420
Fax: 800-448-5767

Chadwick’s of Boston, the “original off-price catalog”, is full of tremendous deals for women. You’ll save up to 68% here on sweaters, khakis, skirts, jeans, business suits, coats, and in materials such as wool, cotton, suede, silk, and rayon. You could buy a seasonal wardrobe here for very little money by mixing and matching separates.

Sportswear Clearinghouse
PO Box 317746-BWBM
Cincinnati, OH 45231-7746
513-522-3511

Sportswear Clearinghouse sells items such as T-shirts, caps, casual sport shirts, and socks imprinted with company logos, team names, and advertising slogans for 70% less than what you would find in a store. Non-imprinted items, such as sweatshirts are also available at good prices. Sizes run from youth XS to adult XXXL.

MASON SHOE MFG. CO.
Chippewa Falls, WI 54729
800-826-7102

Mason Shoe offers over 400 men’s and women’s shoes for dress, casual, and work. The prices range from $25 to $135. They have a special program for dealers, who can earn a commission of 20% on shoes they sell, without investing in any inventory.

Starting Your Own Business

Up to this point, we’ve discussed how you can save money on all your purchases by buying at wholesale prices. Now we’d like to discuss one more step you can take to insure that you never have to pay retail for any purchase again.

Setting up your own business is a great way to save money. In addition, it’s a way you can actually make more money, even if you already have a job. By having your own legitimate business, you come out ahead both in spending and in earning.

First of all, what are the advantages of having your own business? The main advantage in terms of saving money is that you will gain access to suppliers that you could not have access to as an individual. There are many companies that just will not sell to a consumer; it’s against their policy. If they did sell to consumers, they would be competing against the stores they are selling to. But once you are set up as a legitimate business, you become automatically qualified to do business with many of these suppliers.

As an example, when you have a business, you can go to trade shows, where suppliers display their products for all the retail stores to do their shopping. At these shows, suppliers will actually write up orders, often ignoring any minimum requirements they normally have for retail stores. They understand that stores must have samples to take back to their colleagues to study and decide if they want to carry the product in their store. This means that you can order samples from these suppliers at true wholesale prices. You could never do this without having a real business.

Another major place that you gain access to is the permanent showroom in your area for all the wholesalers. All major cities have a large merchandise mart, where all the suppliers can display their products on a permanent basis. With a business card or a certificate showing that you own a business, you can gain access to these showrooms. Without a genuine business of your own, you would not be allowed to visit these showrooms.

To find out where these showrooms are, you can either look under “wholesalers” in your yellow pages, or ask one of your local stores where they do their buying.

To find out about the trade shows, you can ask the wholesalers or the stores. In addition you can contact the association related to the area you are interested in, such as house- wares or giftware. These associations know what major trade shows are coming up in their product area. The addresses and telephone numbers of these associations are listed in a huge directory called the Encyclopedia of Associations, which you can find in your local library (the librarian will know about this book). At your library, you can also look for magazines that are specifically geared toward a particular type of business, such as Gift Reporter for the gift industry, where there will be listings of upcoming trade shows.

Another excellent reference source is the Wholesale by Mail Catalog, which lists 1,000′s of wholesale sources with discounts of up to 90% off list prices. You can find out more about this valuable reference tool at the back of this book.

To set yourself up as a business is very simple. All you need to do is contact your local county clerk’s office for the details. The regulations vary from state to state, but generally you will be required to register your company with the county clerk and pay some small registration fee. In addition, you’ll need to apply with your state’s taxation department for a sales tax number, which allows you to collect sales tax from your customers and which allows you to buy merchandise that you are reselling, without paying sales tax yourself. These steps are very simple and will be explained fully by your local county clerk’s office.

After registering your company, the only other thing you need is professional stationery and business cards. This is vital, especially when you are just starting, because it is the main impression that suppliers will have of you. Sometimes, a business card alone is all that you need to enter a trade show. This should be your first investment in your business. (One excellent way to get both stationery and business cards is to take advantage of the special offer by National Wholesale Company for stationery and business cards, which is listed at the end of this book as part of the business executive package.)

Once you have registered your business and have printed your stationery and business cards, you’ll also want to open a separate business bank account, so that all your checks are written on a company account. Again, this goes a long way towards building credibility with suppliers. Another step to take is to install an answering machine, to handle calls while you are gone. The machine can give your company name as part of its message, even if you are starting out with your home phone. Eventually, you’ll want to install a separate phone line, but this is not necessary in the beginning. Again, the answering machine can give added credibility to your business, in addition to making sure you don’t miss any important calls. (And you can buy your answering machine or any other business supplies at wholesale prices from National Wholesale Company.)

Now you are really ready to start doing business. You can approach any supplier and start buying samples at wholesale prices–any wholesaler will be happy to sell to you if you tell him you are thinking of marketing his product as part of your product line.

Another way having your own business helps save you money is in taxes. You can deduct any legitimate business expense from your income. Many expenses you would normally make anyway, such as travel or food, can now be deducted from your income if they are related to your business activities. You need to consult with an accountant for the details, but this can represent significant savings. This gives you an idea of how you can save money by setting up your own business. In our next chapter, we’ll discuss more about how to make extra income with all this knowledge about buying at wholesale prices.

If you have additional questions about setting up a business, National Wholesale Company’s free consultation service may be just what you need. You can sign up for their service at the back of this book.

Tips on Negotiating with Suppliers

One of the most important elements of increasing profits for you and your business is reducing your costs. This is as important as increasing your revenue. This area of cost reduction should never be overlooked, because it can yield very large profits to you. For your business to really enjoy the maximum profits, you should know some basics on negotiating prices with suppliers. That is the purpose of this chapter.

Now that you have a list of suppliers for virtually any product you might want to buy or sell, it is time to discuss negotiating prices. All the ideas in this chapter have been gathered from conversations with executives in wholesale firms.

No Price is fixed

No price is fixed when you’re dealing with a wholesaler. This is unlike a retail store, where prices are clearly marked and rarely changed by bargaining. The wholesaler is always charging different prices to different customers (based on their volume), so he is much more flexible in his pricing.

Knowing that prices are not fixed is the basis for beginning any bargaining.

Develop A Good Relationship with the Supplier.

This one rule, developing a good relationship with the supplier, is probably the most important one you’ll ever need, especially if you plan to do business with a supplier over a long period of time.

The reason for this is simple. If a supplier likes you and sees you as one of its better customers, they will be more likely to let you know about special deals they have in the future, such as company promotions, overstocked items, or new hot products. Any time they have a special deal that is limited, they will offer it automatically to their best customers. If you’re on that list, you’ll end up saving more money than most other customers. Also, once you’ve established a relationship with the supplier, they will be very happy to give you the very lowest possible price they can afford, because they value your business.

At times, it may be more important for you to put this relationship ahead of saving a few more dollars on a particular item, because the relationship will save you hundreds, even thousands of dollars over a long period of time.

To develop a good relationship takes common sense. First of all, try not to be unrealistic in your demands. You have to recognize that the supplier needs to cover his expenses, and must make some profit. If you try to squeeze a supplier too much in demanding a better price, you can ruin the relationship. There’s nothing more aggravating to a supplier than someone who is completely unrealistic in his demands.

The best way to develop the relationship is to find one sales rep and stick with him or her. Making a personal contact will make everything much smoother for you, and will ensure that you get the best prices. Because the sales rep works on commission, he will do everything he can to help you do more business. He will take a personal interest in your business, because he knows his commission depends on how satisfied you are. If you are always talking to different reps, they will not know you and how much business you are giving them. People by nature are more conservative when dealing with strangers.

Always ask for 5-10% off the First Price

When you first contact a supplier, you can expect him to give you a price, which is about 5-6% more than what their regular customers get. This is because you are new to them and they need to make as much as possible on each sale. You should expect this and never accept the initial price offered. Start by asking for the 5% reduction, and then try for 10%. You need to persuade the supplier that you are very serious about his products, and that you expect to do large volume with him. Just say that now you are testing the waters with a small order, to see how the product works, how efficient the shipping is, and how reliable the company is. If you can convince him that you may give him a lot more business in the future, you can easily get that 5-10% reduction on your first order.

Order in the Largest Quantity Possible

To continue reading this article in full, please come to http://www.profitbig.com/Wholesale_Sources.htm

Author: James Polino

Jobs in sales are becoming quite popular these days. This is because they have a lot to offer to young people all over. Young minds are becoming more and more inclined towards this kind of work because it caters to their needs and helps them function well too. This kind of a job requires a lot of thinking about the market and consumers and how sales can be increased.

Young people have fresh and new ideas and they are the ones who can come up and help the sales of a firm increase and boost to new levels altogether. There are many management gurus who have written about the lucrative career in sales that one can have. The opportunities are vast and are waiting to be grabbed by people.

Jobs in sales are some of the most sought after jobs in today’s day and age. This is because jobs in sales are very dynamic and there are many people who want to go in for it even for the money. The main thing is that you must have an aptitude for trying to come up with fresh ideas all the time which can help the firm boost up their sales.

You can even try researching on the topic in the internet and there are many famous people who have come up with many sales tips and secrets that you can try following too. Jobs in sales are very interesting as they require constant looking out.

If you work in sales, there are many rivals that you will face too, and thus it is your job to keep the market at bay and keep watchful eyes on the other companies too. You can try and find out what suggestions and alternative marketing strategies they are coming up with in order to try and sustain their growth and levels of perseverance in sales and marketing.

The employment in sales is also seeing a sharp upturn as firms are also not left far behind when taking care of the employee comes because they not only provide good starting salaries, they also give a large amount of concessions and compensations, not to forget many benefits and privileges of working with the firm. Thus, it is very good field to get into if you are considering it.

Not only are the rewards worth being there for, but also is the work experience. You are sure to have a great time if you are interested in this field of work. Sales and marketing can help you gain a lot of experience and also help you mature as a person as you learn to work in a team with other people. It is thus, a great place to be in and you should zero in on the job if you get one in the same field.

Author: Silas Reed

There are many differences between Ethanol and Trifluoroethanol. One of the major differences in usage is that ethanol has recently been used as an alternative fuel. Although Ethanol is used as a solvent as well, Trifluoroethanol on the other hand is an organic compound that is used as a solvent in chemistry.

Chemistry Make Up of Ethanol and Trifluoroethanol

Ethanol is also known as drinking alcohol or grain alcohol, or ethyl alcohol. It is a flammable and colorless chemical compound. The alcohol in beverages with alcohol is also known as ethanol. Many times, Ethanol is referred to simply as “alcohol”, although that distinction is not always quite correct. It has the molecular formula of EtOH, CH3CH2OH, C2H5OH, and is also known by its empirical formula of C2H6O. Ethanol is classified as being an alcohol. This means that the carbon that is attached to its hydroxyl group is a carbon which has at least two hydrogen atoms that are attached to it also. Ethanol has a hydroxyl proton that is weakly acidic, even more so than water.

Trifluoroethanol, on the other hand, is an fluoro organic compound. It has the formula of CF3CH2OH. It is also known as TFE, and is sometimes called trifluoroethyl alcohol. It is also colorless, but is a liquid compound that is water-miscible. It is often confused with Ethanol because Trifluoroethanol smells similar to Ethanol. Trifluoroethanol is extremely acidic, much more acidic than ethanol. It is therefore able to form stable compounds with other heterocycles, through hydrogen bonding.

Creation of Ethanol and Trifluoroethanol

Ethanol is created by the fermentation of sugar. This is almost the earliest organic reaction that is known to man. In fact, this organic reaction, and the intoxicating effects that consuming Ethanol have had on the body, have been known since ancient times. Ethanol is also used in industry, and this type of ethanol is produced from petroleum refining.

Trifluoroethanol, on the other hand, is produced industrially. It is formed by the process of hydrogenation – or the process of the reduction of hydride derivatives of esters or acid chloride. These derivatives of trifluoroacetic acid are what produce Trifluoroethanol. Trifluoroethanol can also be produced by hydrogenolysis of certain compounds. These are the compounds of the genetic formula CF3-CHOH-OR.

Uses of Ethanol and Trifluoroethanol

Ethanol has been used for many years as a solvent for substances that are intended to come into contact with humans. This includes lots of different things, such as scents, flavorings, medicines, or colorings. It is also a solvent in chemistry. This is because it is extremely versatile – meaning that it can be mixed with water and many other organic solvents. Some of these include acetic acide, benzene, acetone, chloroform, carbon tetrachloride, diethyl ether, glycerol, ethylene glycol, pyridine, toluene, and nitromethane. It can also be mixed with aliphatic chlorides. These include trichloroethane, and tetrachloroethylene.

Ethanol and water mixed together create several unusual phenomena. It is able to reduce the surface tension of water. It also forms an azeotrope or constant-boiling mixture when it is mixed with water.

However, most notably Ethanol is used as a fuel for internal combustion engines. It is used for motor fuel, and also for a fuel additive. This happens all over the world, but Brazil has the highest percentage of Ethanol that is found in fuels. 20% of the fuel is ethanol. In the United States, a mixture of 85% Ethanol has been introduced as a fuel for cars. Cars must be created with the ability to use this fuel.

Trifluoroethanol, on the other hand, is used as a solvent in organic chemistry. Most notably, Trifluoroethanol is used in oxidations of sulfur compounds that use hydrogen peroxide. Trifluoroethanol is also used in biology. It is a co-solvent in the protein folding process that is used with NMR spectroscopy. This is because TFE can solubilize proteins and also peptides. It has a very strong effect on the structure of proteins, which is a three dimensional structure. This effect allows Trifluoroethanol to be used in these situations and to be used to create solutions with proteins. Trifluoroethanol is also used industrially. It is used in these situations as a solvent for nylon. This allows the nylon to be changed and molded. Trifluoroethanol is also used in several applications in the pharmaceutical field.

Although Ethanol and Trifluoroethanol smell the same, and are both used as solvents, they are actually quite different. Understanding this difference allows companies and researchers to use both of these compounds to their greatest overall potentials.

Author: Stephanie Larkin

Have you been languishing in your seat in front of your computer? Puffy-eyed and tired, you still don’t know where to start with your internet affiliate marketing. You envy those internet marketers who have embraced success with open arms. Well, you don’t have to suffer these insecurities no more. All you have to do is to read the article to learn the basics of how to start making money online.

In order to be successful in your online marketing, you must adopt a plan that you must follow until you shake hands with success itself.

Here’s what you have to do realize your internet affiliate marketing dreams:

1) Formulate or adopt a proven internet marketing strategy

There are many strategies out there that have been proven to work in promoting and selling online products. But, what I am saying is that you must choose and adopt one of these effective strategies that work best for you. By doing so, you let it easier for yourself to market your online products because you already have mastered the techniques on how to promote/sell these.

2) Make and implement a well-laid plan

The cliché that failing to plan is planning to fail is very true. If you don’t plan on what you well do in your online marketing quest, you will get nowhere. You are like a ship without a rudder. Internet marketing needs a plan in order to foresee the problems and concerns that you might encounter in the future when your do your internet affiliate marketing.

3) Stop procrastinating

Procrastination is the killer of dreams. Start implementing your plans and walk the talk. If you are into articles marketing, then write articles day after day until your first sale arrives. If you promote your product by blogging, then write, blog, and write.  One of the mantras of successful online marketers is to “take massive action.”

4) Learn and learn some more

Who said that old dogs can’t be taught new tricks? Our life is education itself. So don’t ever stop learning the techniques and methods of internet affiliate marketing. Learn what works for you and what’s not.

5) Drive traffic to your site

Internet marketing wouldn’t be successful without purchasers and buyers of your products. They’re called website traffic, and traffic is what makes you money eventually. You have to lead many internet users, as many as you can, to your product’s website with the different traffic-generation methods available. You can use article marketing, search engine optimization, email marketing, and the list goes on…

These strategies are well-known by successful internet marketers. These strategies made these curios and industrious persons to become the internet marketing millionaires of today.

If you are constantly wondering how the internet marketing millionaires do their stuff, then check the Online Money Whiz and change your life forever, FOREVER!

Do you know how the experts do it? Well, grab your FREE COPIES also of the Internet Marketer’s BluePrints and blaze the trail towards your internet marketing success NOW!

Article Source: http://EzineArticles.com/?expert=Erik_Brillo

Those who fail, follow the laws of failure. Those who succeed, follow the laws of success.

It is impossible to reach success with a scheme of failure thoughts in your mind.

It’s impossible to have good health with a scheme of illness thoughts.

Your behavior is directed by your thoughts. Thoughts of failure, disease, loneliness and fear push you into a behavior which leads you directly to fail, become ill, feel lonely and fearful!

You can deny this principle or fight against it, you can believe it is not true or it doesn’t apply to you, but you will never be able to escape from it.

These principles govern all creation, also the creation of your life. The experiences of your life start in your head. And it’s exactly there where your power lies : in your thoughts!

The universe will give you health, if you learn to think in terms of health, not illness. You will have success if you think in terms of success, not failure.

Everything you think about repeatedly will manifest one day or another.

So why not think of what you want, instead of what you don’t want?

In either way you will get what you asked for! So ask for good things by thinking of good things.

If you have an appointment with the dentist and you are afraid, do this : picture yourself in the dentist chair, visualize a great white light enveloping you, and say : “Only healing hands touch me”. Picture yourself there in the future having a good relaxing time, totally safe in the hands of someone who helps you to heal from a pain at your teeth.

If you have an appointment for a job interview, picture yourself there in the room. What clothes do you wear? How is your hair? What perfume did you choose that morning? Visualize yourself filled with confidence. You talk fluently, you are sure of yourself and your talents are obvious.

You have a visit from your parents? You’re exhausted only by the idea? Change your idea! Picture yourself inviting your parents, opening the door, being calm and open-minded, spending a wonderful time with them. See yourself talking with your parents, they are listening, you listen to them, you stay centered on yourself, you are able to stay yourself in their presence. You feel how you love them and you feel their love for you.

Try this! And see what happens! It’s all in the mind! It’s in our thoughts we create our life. Even if you’re not conscious about this process, you use it anyway all the time. Every moment you have an idea in your head about what is going to happen. Or you think about something from your past, which you project on your future. You always have ideas in your head. Now that you know your thoughts create your life, which thoughts do you choose? Those who you want to see manifested? Take care of your thoughts, and the rest will follow! Think success, act like someone who is successful and success will come, without any doubt!

Copyright 2006 Ineke Van Lint

Author: Ineke Van Lint

There are a lot of network businesses over the internet. And most of them revolve around the process of recruiting other people to be positioned under somebody in the networking ladder. These people are called the downlines. And in reality, they are the people who make a member earn.

There are different reasons why an online business implements a networking scheme for their company. For starters, this scheme allows them to have more people distributing their links in the different channels over the internet. It is not a disclosed fact that the more people posting their splash page or affiliate links, the more traffic the main referrer’s website gets.

This is also the reason why the online businesses that are following a networking strategy compensates their members greatly for the every referral they bring over, especially if they charge some kind of a registration fee for new members. To get ahead with your downlines, here are good suggestions to follow:

1. Use your social networking site page.

Social networking sites became a hit primarily for one thing ñ it provides easy access for members to contact their friends. How much is your social networking home page viewed everyday? Those views are very important. You never know when an interested individual would come and actually sign up. As such, you should never forget to put a link, banner, or advertising material of your business to your social networking home page.

2. Get some email marketing done.

Email, by far, is the most powerful internet marketing tool. You have to construct a very moving email message and send it to your friends. You start with the people you know because they are the ones who are not going to tag your mail as a spam. Be as jovial and enthusiastic in your email as much as you can. And don’t forget a link that would directly promote your networking business. You have to write your email in such a way people can’t resist sending it out to their other friends.

3. Be visible online.

There are many ways to be visible online. You can setup a blog, for instance. A blog corresponds to your daily thoughts. You don’t have to setup a technical blog. A blog that is updated on a regular basis, preferably daily is good enough. Always post something new about your business. This way, your subscribers will be updated. Plus, the more subscribers you have, the more popular your blog will become. And that means more traffic and more referrals for you.

4. Get active in a forum.

You can join a forum. But you can definitely start one for yourself. All you have to do is the right script and loads and loads of friends to help you start it up. You should also promote your forum well so that there will be new people adding to it everyday. Forums could be a little too hard to manage. But with the right resources, you should be able to pull it off. Otherwise, you can always join an established forum to get yourself noticed.

These are the things that could help you generate more downlines. Downlines are the essence of a networking business. By following these steps, you will certainly be more successful in your chosen endeavor.

*********For more information about Building Downlines For You be sure to follow the link in the resource box below to receive your free home business Cd.

All rights reserved. Article may be reprinted as long as the content remains intact and unchanged and links remain active.

Author: Anthony Harris

SCRUTINIZING HYPERACTIVITY

Introduction

In past centuries the health of children was mainly threatened by ignorance of basic hygiene, inadequate sanitation, contaminated water, poor nutrition and infectious diseases. Epidemics of cholera and other water borne diseases contributed to the death of thousands of children. Scarlet fever, measles, whooping cough, diphtheria and typhoid did the same. Identification of harmful bacteria and development of methods of immunisation resulted to a large extent in the eradication of infectious diseases. With the advent of modernisation conditions such as hyperactivity, attention deficit disorder and other learning disabilities as well as an increase in chronic illnesses such as asthma, eczema, etc. have been seen. This brochure attempts to summarise observations concerning hyperactivity, and its treatment from a dietetic viewpoint. The information, advice and recommendations are of a general nature and are not specific to the particular circumstances of an individual.

Hyperactivity in history

The hyperactive child and adult have probably been around since the emergence of modern man. Descriptions of clinical patterns as early as 400 BC appear similar to those currently labelled as hyperactive. Heinrich Hoffman, a German physician, first described hyperactivity in 1845. Since then, the hyperkinetic syndrome, commonly labelled as hyperactivity has captured public attention in practically every developed country in the world as increasingly more children have been and are diagnosed as hyperactive. Hyperactive characters abound in literature and cartoons, the main characters in the popular cartoons, Dennis the Menace and Bart Simpson being classic examples.

Hyperactivity defined

Hyperactive children usually have Attention Deficit Disorder (ADD), leading experts to classify the malady together as ADHD (Attention Deficit Hyperactive Disorder). In the USA many children are labelled hyperactive or as suffering with ADD when they attend school. There is some concern about “labelling” children when they do not respond in an acceptable way to the school, perhaps reflecting an inadequacy in the teachers rather than the pupils. Medication to suppress hyperactive children is often prescribed with side-effects such as dizziness, headaches, drowsiness, blurred vision, gastrointestinal problems and depression.

Incidence of hyperactivity

The incidence varies from country to country depending on the criteria used for diagnosis. In the USA the rate ranges from 5 to 22%. In Australia the rate of incidence ranges from 8 to 12%.1 In the United Kingdom a small number of children are diagnosed as hyperactive although referrals to child guidance clinics have increased.2 Hyperactivity is believed to affect 10% of the South African population and is found in every ethnic and socio-economic group.13

Characteristics of hyperactive children

Describing the characteristics of hyperactive children is daunting because many of the symptoms are present in all children to some degree at some time. Hyperactivity has been found to be between four and nine times more common in boys.2,3

The hyperactive baby is restless, has feeding problems and colic (intermittent and unexplained crying) and often has sleeping problems. Some fall asleep late and with difficulty while others wake up frequently or early. The baby often cries incessantly and parents find that no amount of comforting, nursing or cuddling pacifies the child.

The hyperactive toddler lives in a constant state of overstimulation, is constantly moving, unable to sit still, always into everything and touching every object in sight. As the child becomes older the description changes. They are always in motion, constantly fidgeting or shuffling their feet, can not stay at an activity long and can not read without quickly losing interest. A large percentage of hyperactive children have an abnormal thirst with a normal urine output. Other symptoms are lack of concentration, temper tantrums, impatience, quick frustration, clumsiness and sleep disturbances. Hyperactive infants and adolescents usually have a depressed immune system. Asthma, hay fever, otitis, eczema and other atopic conditions are common.

Most authorities agree that the major features of hyperactivity can be categorized as academic difficulties and behavioural abnormalities. Impulsiveness, low frustration tolerance, short attention span, aggressiveness and low self-esteem are some of the symptoms exhibited. Almost all hyperactive children have a high IQ, but poor concentration means they perform less well than they should in school and often complain of headaches, asthma, hayfever and other respiratory disorders.

The characteristics of the hyperactive child tend to intensify from birth to about 3 to 4 years of age, but may have subsided by the time the child reaches 10 to 12 years of age. The child becomes more controlled and the hyperactivity could to some extent be outgrown.4

Hyperactivity and allergies

Allergies to cereals and milk, even mother’s milk is often commonplace. For many years paediatricians and paediatric allergists have reported that a higher percentage of children with allergies have learning disabilities and/or hyperactivity compared with those children who do not have allergies.9 It has been estimated that up to 10% of primary school children suffer from allergic reactions which exhibit in the classroom as behaviour and concentration problems.14

An allergy is an abnormal body reaction resulting from sensitivity to certain substances. The most common types of allergies are asthma, eczema and hay fever. Often symptoms are not recognised as resulting from an allergy and will be treated over and over with medications which may help superficially. As soon as the medication is stopped, the symptoms flare up again.

Causes of hyperactivity

Data pertaining to the cause of hyperactivity is incomplete, but various factors have been linked to hyperactivity. These include among others genetic factors, smoking during pregnancy, artificial additives in food, refined dietary sugar and environmental pollutants. Inborn temperamental variations with chemical differences in the brain are thought by some physicians to be the cause. The reason for these differences is unknown, but may be due to genetic differences or anomalies in the development of the baby before birth.

1. Prenatal influences

Very little is known about prenatal influences but there is a possibility that small birth size may sometimes lead to hyperactivity. Other variations in the mother’s biological processes during pregnancy may contribute to the development of hyperactivity.5 It is well documented that the use of alcohol during pregnancy may result in mental retardation (foetal alcohol syndrome) and hyperactivity. The amount of alcohol, if any, that can be safely taken during pregnancy is unknown.6

2. Inborn temperamental differences

Although uncertain, many child psychiatrists reason that inborn temperamental differences caused by chemical differences in the brain may result in hyperactivity.5

The brain is an extraordinary complex interconnection of nerve cells. It receives information from inside the body via nerve impulses, collates this information and responds by initiating nerve impulses and secreting chemical substances or neurotransmitters (dopamine and noradrenaline). When released, neurotransmitters, transmit signals across synapses to other neurons in the brain. These pass from the brain to other parts of the body to stimulate, regulate and co-ordinate activities in other organs and systems.

When there is a deficiency of a particular neurotransmitter, the nerve cells can not function effectively and the portion of the brain that it “operates” will not function correctly. Successful functioning of the nervous system depends on the release of sufficient quantities of neurotransmitters. Hyperactive children are probably deficient in some neurotransmitters.5 In many hyperactive children the quantity of these transmitters probably increases with age, explaining why hyperactive children improve as they grow older.

3. Heavy metal poisoning

Heavy metals such as lead, copper, cadmium and aluminium are thought to be a cause for hyperactivity, especially where children live in industrialised areas. These metals all affect the nervous system. The lead content of environmental air has risen due to the higher lead content of petrol and increased car ownership. Cadmium from parental cigarette smoke and aluminium from food cooked in aluminium foil containers also affect the nervous system.4,6

4. Food preservatives, additives, flavorants and colorants

An allergist, Dr Benjamin Feingold,7 has proposed that hyperactivity is caused by artificial food preservatives, flavors, colorants and natural salicylates. He reported that 30 to 50% of hyperactive children could improve if these were omitted from the diet. His hypothesis stemmed from his observations that in some people salicylates cause allergic reactions such as asthma and eczema. When treating the asthma by removing salicylates from the diet, he noted a behaviour change as well as the disappearance of the asthma symptoms.

Since many patients who are allergic to salicylates also react to artificial colors and flavors, Dr Feingold further postulated that food colors and flavors may also have a behavioural effect similar to that of salicylates in those people who are sensitive to them.

The food colorant tartrazine increases the urinary excretion of zinc. Food colors and flavors are found in foods such as luncheon meats, sausages, hot dogs, jams, sweets, cake mixes and flavored cold drinks. Dietary sources of salicylates are found in apples, peaches, oranges, tea and worcester sauce.

Most dietary-crossover studies eliminating foods containing salicylates, food colors and flavors by a number of researchers have not been able to substantiate Dr Feingold’s theories. Some studies, on the other hand, have provided data in support of the Feingold diet. The final answers are not yet in as there is insufficient evidence on whether the Feingold diet genuinely works.

5. Deficiency of nutrients

5.1. Essential fatty acids

Research4,8 concludes that hyperactive children have a deficiency of essential fatty acids (EFAs) either due to an inability to absorb EFAs adequately from the gastrointestinal tract or because their EFA requirements are higher. A deficiency of EFA in animals causes a constant thirst which is one of the symptoms of numerous hyperactive children.

EFAs are needed to form Prostaglandins (PGE) which are vital regulators in the body. They participate in the regulation of blood pressure, heart rate, blood clotting and the central nervous system. They are essential because the body cannot manufacture them and has to obtain them from dietary sources. There are two EFAs essential to man – linoleic acid and cis alpha linolenic acid.

EFAs are converted by the enzyme delta-6-desaturase to gammalinoleic acid (GLA) which is then converted to another substance called dihomo-gamma-linolenic acid. This in turn is converted to hormone-like substances called eicosanoids of which there are two groups – prostaglandins and leukotrienes. Cis alpha linolenic acid is converted to a substance termed eicosapentaenoic acid (EPA) which is in turn also converted to prostaglandin.

The source of the problem is that the enzyme necessary for the conversion process does not seem to work efficiently in the hyperactive child and adult, with a resultant deficiency of PGE and leukotrienes. The enzyme deficiency or inhibition could be attributed to among others elevated blood glucose levels, a diet consisting of too much saturated fat, refined sugar, the intake of alcohol and deficiencies of zinc, magnesium and vitamin B6.4

Preliminary studies on the effects of supplementation with essential fatty acids in Canada, USA, United Kingdom and South Africa have reported some degree of improvement.2,4

5.2 Other Nutrients

Two-thirds of hyperactive children studied were deficient in zinc.2 A deficiency of zinc, magnesium and vitamin B6 blocks the formation of GLA.

A number of nutrients are essential to the proper functioning of the nervous system and these are discussed under the heading – treatment of hyperactivity.

6. Sugar

Clinical observations and parent reports suggest that refined sugars especially cane sugar triggers hyperactive behaviour. Two theories have been proposed for this reaction. One is that a diet consisting of refined carbohydrates influences the level of EFA. Another possibility is that certain sugars (glucose) influence brain neurotransmitter levels and therefore the activity levels in hyperactive children.

Researchers designed a study where children were given one of three different breakfasts; one high in carbohydrates, especially refined sugar; the second high in protein and the third high in fat. After each meal children were challenged with fructose, glucose and placebos. Children reported by their parents as hyperactive after eating sugar did indeed show an increase in activity level when challenged with glucose after eating a high carbohydrate meal.9

Normal children challenged with sucrose had more problems with attention after a high carbohydrate breakfast than after a high protein breakfast. The reverse was true for children with hyperactivity.12

Another study showed that of 261 hyperactive children who had five hour glucose tolerance tests performed on them, 74% had abnormal glucose tolerance curves. The predominant abnormality accounting for 50% of these results was a low, flat curve similar to that seen in hypoglycaemia. Hypoglycaemia is a potent stimulus for the production of epinephrine which could affect behaviour.10

Sugar may on occasion aggravate existing behaviour disorders. Reducing the intake of sugar should be encouraged. Rigid sugar free diets can be burdensome and socially inhibiting for the hyperactive child. The area of sugar intake and behaviour requires much more research before any recommendations can be made.

A study on the use of artificial sweeteners suggests that some hyperactive children become non-compliant and more aggressive when given large doses of aspartame.9

Treatment of hyperactivity

It is important to rectify the essential fatty acid deficiency. The enzyme necessary for the conversion process of essential fatty acids does not seem to work efficiently in the hyperactive child and adult. Essential fatty acids need to be provided in a form which can be readily utilized. Human breast milk contains relatively large amounts of GLA. Another important source of GLA is the oil of the evening primrose flower which contains 9% gammalinoleic acid (GLA) while fish oil contains 20% eicosapentaenoic acid (EPA). These oils which are commercially available should be provided in a ratio of 2 GLA to 1 EPA (e.g. 500 mg Evening Primrose Oil to 250 mg Fish Oil).4

Zinc, vitamins B6, C and E are catalysts necessary to metabolize the essential fatty acids.6 Since most hyperactive children appear to be deficient in these nutrients supplementation with them makes good sense.

The B-group vitamins are particularly vital to the hyperactive child as one of their main functions is to regulate the central nervous system. Vitamin B1, thiamin, is involved in the maintenance of the central nervous system. A deficiency of Vitamin B2, riboflavin, may lead to central nervous system symptoms such as headache, irritability and fatigue. Vitamins B6 and C are involved in neurotransmitter synthesis.

Calcium acts as a co-factor in biochemical reactions in the body and takes part in the generation of nerve impulses throughout the nervous system. Magnesium which is necessary for the growth and repair of body cells also assists the transmission of nerve impulses to the muscles and acts together with calcium. Vitamin D aids the absorption and utilization of calcium and magnesium.

Zinc and chromium play a role in sugar balance by enhancing the action of insulin in promoting uptake of glucose. A glucose tolerance factor has been identified as a natural form of chromium which seems to potentiate the action of insulin. Supplementation with chromium has been shown to reduce glucose levels and to improve glucose tolerance.11 Since abnormal glucose tolerance levels have been seen in some hyperactive children supplementing with chromium and zinc may help.

Although all the amino acids have certain unique functions in the body a few are worth singling out. Four primary amines, serotonin, dopamine, norepinephrine and acetylcholine are synthesised from amino acid precursors and appear to be under dietary control. Dopamine and norepinephrine are synthesised from tyrosine and phenylalanine (phenylalanine is metabolized to tyrosine), serotonin is synthesised from tryptophan and acetylcholine is synthesised from choline. Deficiencies of L-Taurine and glycine which both aid the regulation of the nervous system are possibly liked to hyperactivity, epilepsy and anxiety.

The beneficial effects of large doses of vitamin C to alleviate common symptoms of allergy have been described, but not substantiated in controlled studies. Anecdotal reports suggesting that lysine tablets relieve the symptoms of food allergy in some individuals are also undocumented.11 Methyl Sulphine Methane and calcium assist in allergic sensitivities.

Although Feingold’s hypothesis has not been experimentally confirmed, elimination of food additives, colors, flavors and salicylates may be of benefit and is worth a try. Exclusion of sugar and refined carbohydrates is also recommended. If such a diet is to be followed, attention should be paid to its possible nutritional inadequacies and there should be some nutritional counselling and vitamin supplementation. Small, frequent meals consisting of protein and unrefined carbohydrates should be emphasized.

In Conclusion

There appears to be a relationship between brain function and nutrition. Studies on the effect of evening primrose oil and fish oil on hyperactivity have shown improvement in behaviour patterns and learning ability. The diet of the hyperactive child should be supplemented with these oils as well as magnesium, zinc, calcium, vitamin C and the B-complex vitamins.

The keys to managing the hyperactive child are dietary control, discipline and lots of tender loving care. All children have strengths and weaknesses. By recognising and accepting the diversity of human personalities and abilities a foundation will be laid for all hyperactive children to achieve their scholastic and developmental potential.

Research activity has increased and it is hoped that future research and clinical findings will lead to better treatment and understanding of hyperactivity.

For access to correct combinations of specialised nutrients, see “ADHD / Hyperactivity” under “Children’s Needs” on http://wellness.oppiweb.com

REFERENCES

1. Serfontein G. Add in adults – help for adults who suffer from attention deficit disorder. Simon and Schuster, Australia. 1994: 9

2. Matthews P. Fast Food. Nursing Times. March 1986.

3. Colten H.R; Food Hypersensitivity, food allergies and hyperkinesis. Suskind R.M; Textbook of Pediatric Nutrition. Raven Press, New York, 1981: 553-562.

4. Van der Merwe C.F. Hyperactivity, Medunsa. August 1992.

5. Wender P.H; Wender E. The Hyperactive Child and the Learning Disabled Child – a Handbook for Parents. Crown Publishers, 1978: 22.

6. Barnes B; Colquhoun I. The Hyperactive Child – what the family can do. Thorsons Publishers, Northamptonshire. 1984: 19, 77.

7. Feingold B. Why your child is hyperactive. New York: Random House, 1985.

8. The Hyperactive Children’s Support Group. Information sheet – Health Visitor, 1980, 57;1: 87-93

9. Silver L.B. Attention-Deficit Hyperactivity disorder. Clinical guide to diagnosis and treatment. Washington: American Psychiatric Press Inc, 1992: 129-134.

10. Langseth L; Dowd J. Glucose tolerance and hyperkinesis. Food Cosmet. Toxicol. 16:129. 1978.

11. Krause M.V; Mahan L.K. Food Nutrition and Diet Therapy. A textbook of nutritional care. Philadelphia: W.B. Saunders Company, 1984: 633-668.

12. Kinsbourne M. Sugar and the hyperactive child. New England Journal of Medicine. Feb 3, 1994: 355-356.

13. Edmonds T.L. Hyperactivity, following a special diet could help. Longevity. July 1995: 88-89.

14. Ryan B.J. Cerebral Hazards in relation to food and environmental chemicals. The Hyperactive Children’s Support Group of Southern Africa. Newsletter 25, Fourth quarter 1995.

Glossary

ADD – Attention Deficit Disorder. Developmental dysfunction of the central nervous system.

Allergy – Unusual sensitiveness to the action of particular foods, pollens, dust, etc.

Amino acid – Organic acid containing the group nitrogen, especially as a constituent of protein.

Asthma – Disease especially allergic of respiration.

Diphtheria – Acute infectious bacterial disease with inflammation of mucous membranes, especially throat.

Eczema – Inflammation of skin.

Enzyme – Any of a unique class of proteins which accelerate a broad spectrum of biochemical reactions.

Food Additives – Added to food to color, preserve or flavor.

Hay Fever Summer disorder caused by allergy to pollen or dust often with asthmatic symptoms.

Neurotransmitter – Chemical substances when released, transmit signals across synapses to other neurons in the brain to stimulate, regulate and co-ordinate activities in other organs and systems of the body.

Otitis – Inflammation of the ear.

Salicylate – Salt of salicylic acid. Found in almonds, apples, apple cider, apricots, blackberries, cherries, cloves, cucumbers, currants, gooseberries, grapes, nectarines, oil of wintergreen, oranges, peaches, pickles, plums, prunes, raisins, raspberries, strawberries and tomatoes. Food with added salicylates for flavoring may be ice-cream, bakery goods (except bread), candy, chewing gum, soft drinks, jam, cake mixes.

Typhoid – Infectious bacterial fever with eruption of red spots on chest and abdomen with severe intestinal irritation.

Worcester – Pungent sauce first made in Worcester (United Kingdom).

Author: Jan Greeff

This article will compare three popular wealth transfer techniques that all produce potential estate tax savings by removing future appreciation from the transferor’s estate, but without generating significant taxable gifts. Because these techniques produce little, if any, taxable gifts, even those clients who anticipate estate tax repeal (or reform) should not be reluctant to use them. All three techniques also provide the transferor with an income stream for a fixed period. Finally, all three techniques take advantage of the actual rate of return on the transferred assets as compared to the assumed rate of return utilized by the IRS to value the transferred asset. Yet each technique has its advantages and disadvantages when compared to the others.

Grantor Retained Annuity Trust (GRAT).

In the typical GRAT, the grantor contributes income-producing assets (i.e., Subchapter S stock or an interest in an FLP or FLLC) to a trust and receives a fixed payment (the annuity) from the trust each year. Whatever remains in the trust when the GRAT term ends passes to the remainder beneficiaries tax free. For the year the GRAT is created, the grantor has made a taxable gift equal to the difference between the amount contributed (after considering valuation discounts) and the present value of the annuity payments that the grantor will receive. This present value calculation is computed using the IRC Section 7520 rate for the month the GRAT is established. The Section 7520 rate is 120 percent of the annual mid-term applicable federal rate (AFR). Savvy planners will select the combination of annuity payment and trust term that will result in the present value of all future annuity payments equaling the amount initially contributed to the trust. Thus, no (or little) gift taxwill be levied. If the GRAT’s actual rate of return exceeds the Section 7520 rate, the excess appreciation will pass to the GRAT remaindermen free of transfer taxes. Additional transfer tax savings occur because the grantor is not separately taxed on the annuity payments, but instead is responsible for paying all of the GRAT’s income taxes. This is because the GRAT will be a “grantor” trust. Rev. Rul. 2004-64. This tax payment is effectively a tax-free gift to the GRAT’s remainder beneficiaries to the extent the GRAT’s income exceeds the annuity payments.

If the grantor dies during the GRAT term, a portion of the GRAT’s assets are included in the grantor’s estate. The portion so included in the amount necessary to produce the retained interest in perpetuity (as if the annuity amount were the annual income of the GRAT’s assets) using the IRC Section 7520 rate in effect on the date of death (or the alternate valuation date). Generally, if a GRAT’s assets have substantially appreciated, there will be a significant tax-free transfer of wealth even if the grantor dies during the term.

Intentionally Defective Irrevocable Trust (IDIT).

An intentionally defective irrevocable trust is an irrevocable trust that the grantor purposely creates to be “defective” for income tax purposes, but “effective” for transfer tax purposes. If properly designed, the IRS treats the grantor as the owner of the trust’s assets only for income tax purposes (a so-called “grantor” trust). After the IDIT is established and a small gift (i.e., seed money) is made to the trust, the grantor sells income-producing assets (i.e., Subchapter S stock or interests in a family LLC) to the trust in exchange for the trust’s installment note. The sales price will consider valuation discounts.

In the typical sale to an IDIT no down payment is made, the IDIT pays the grantor annually interest only at the AFR for the month of the sale, and there is a balloon payment at the end of nine or more years. Because the sale is between the grantor and his/her grantor trust, the IRS does not recognize any gain or loss on the sale. Under Rev. Rul. 85-13, transactions between a grantor and his/her grantor trust are disregarded for income tax purposes. If the assets in the IDIT appreciate greater than the AFR, such excess value is removed from the grantor’s estate. Additional transfer tax savings occur because the grantor is not separately taxed on the interest payments, but instead is responsible for paying all of the IDIT’s income taxes. This tax payment is effectively a tax-free gift to the beneficiaries of the IDIT to the extent the IDIT’s income exceeds the interest payments. Rev. Rul. 2004-64.

Private Annuity.

A private annuity is a contractual arrangement that is very much like an installment sale, except that the payments must continue until the seller’s death. In the typical private annuity, a parent (seller) sells income producing assets (i.e., Subchapter S stock or interests in a family LLC) to a child (buyer). The sales price will consider valuation discounts. The buyer takes legal title to the property and promises to make payments (the annuity) to the seller for the rest of the seller’s lifetime. The amount of the annuity is determined by IRS actuarial tables established under IRC Section 7520. Until April 18, 2007, the annuitant (seller) was able to report the built-in gain on the property sold piecemeal as part of each annuity payment. Under current law, the entire amount of the seller’s gain or loss (if any) must be recognized at the time of sale. Thus, part of each payment will now be a tax-free return of basis and part will be interest income. Each payment made by thepurchaser is added to his/her basis in the property and no portion of the payment is deductible to the seller. If the value of the private annuity received by the seller equals the transferred property’s fair market value, then no gift tax will be incurred.

How They Stack Up

Mortality Risk. In a GRAT, if the grantor does not survive the fixed term, a portion of the assets in the GRAT are included in the grantor’s estate. In contrast, there is no such mortality risk with an IDIT. However, with an IDIT there is a risk that if the grantor dies before the note is paid off, any gain on the outstanding note must be recognized. With a private annuity, a short life span simply enhances the efficacy of the transaction. It must be noted, however, that the actuarial tables cannot be used to determine the amount of the private annuity where the seller is “terminally ill” (i.e., has at least a 50 percent probability of dying within one year of the sale).

Disadvantage: GRAT.

Taxable Gift. As a result of the Tax Court’s holding in Walton, 115 T.C. 589, it is now possible to “zero-out” a GRAT so that no taxable gift occurs. For sales to an IDIT, most planners believe that the IDIT should have some equity (seed money) to avoid potential transfer tax issues. Therefore, it is advisable for the grantor to make a gift to the IDIT in the range of 10 percent of the value of the property to be sold to the trust. Private annuities can be easily structured without incurring a taxable gift.

Disadvantage: IDIT.

Hard To Value Assets. Where hard to value assets are involved, or where valuation discounts are being taken, the GRAT offers a significant advantage over an IDIT or a private annuity. The reason is that the GRAT regulations allow the annuity to be set forth as a percentage of the initial value of the assets transferred to the GRAT. Therefore, if the GRAT’s assets are revalued as a result of a gift tax audit, the amount of the annuity automatically adjusts thereby minimizing any unexpected gift tax.

Advantage: GRAT.

Generation Skipping Tax Exemption. Because of the estate tax inclusion period (ETIP) rules, the grantor’s generation skipping tax (GST) exemption cannot be allocated to the initial contribution to the GRAT. Instead, the grantor must wait until the end of the GRAT term to allocate his/her GST exemption. With an IDIT, the grantor can allocate his/her GST exemption, but only has to do so to the extent of any seed money gifted to the IDIT. Since a private annuity does not usually generate a taxable gift, there are no GST implications to that technique.

Grantor Trust Status. As mentioned above, the grantor’s payment of income taxes on behalf of a “grantor trust” is effectively a tax-free gift to the trust’s beneficiaries. Since GRATs and IDITs are both grantor trusts, to the extent that their income exceeds the annuity payment (for GRATs) or the interest payment (for IDITs), such excess is transferred to the trust’s beneficiaries tax-free. No such opportunity is available with a standard private annuity transaction, unless the sale is made to a private annuity trust designed as an IDIT.

Disadvantage: Private Annuity.

Interest Rates. The lower the assumed interest rate the more leverage possible. For GRATs and private annuities the assumed interest rate is the IRC Section 7520 rate which is 120 percent of the mid-term AFR. In comparison, the installment note used in a sale to an IDIT need bear interest at only the AFR.

Advantage: IDIT.

Backloading. With a GRAT, the annuity payment can increase annually, but not more than 20% over the previous year. A private annuity requires equal periodic payments. In contrast, most installment sales to IDITs are structured as interest-only with a balloon payment. Therefore, the less paid out annually to the grantor, the more appreciation passing to the grantor’s heirs.

Security. A private annuity cannot be secured. Thus, the seller must rely on the buyer’s ability to pay. In comparison, with GRATs and IDITs, the grantor is protected because the transferred assets are held in trust until the end of the term (with GRATs) or until the note is fully paid (with IDITs).

Overpayment. The total amount to be paid to the grantor with either a GRAT or IDIT is fixed. However, with a private annuity, if the seller lives past his/her life expectancy, it is possible that all of the assets sold (plus the appreciation thereon) will be returned to the seller, and possibly some of the purchaser’s assets as well. ôEUREUR¹ Disadvantage: Private Annuity. Gain Recognition. GRATs and IDITs (where the installment note is paid prior to the grantor’s death) involve no gain recognition to the grantor. In contrast, private annuities cause the transferor to recognize gain at the time of the sale.

Certainty. A GRAT is a statutory technique governed by IRC Section 2702. Private annuities are generally governed by the regulations under IRC Section 7520. In comparison, installment sales to IDITs are based upon an amalgamation of public and private revenue rulings and case law.

Life Insurance Applications. Life insurance can add value to all three wealth transfer techniques. In the context of a GRAT, a policy on the grantor’s life owned by an irrevocable trust can be used as a “hedge” to provide the liquidity – both income and estate tax free – to pay the estate taxes due if the grantor does not survive the GRAT term. With the typical IDIT, the income earned by the trust (in excess of the interest payments due the grantor) can be used to purchase life insurance thereby “leveraging” the grantor’s GST exemption. Finally, with a private annuity, a policy on the buyer’s life can provide a source of funds to “assure” the annuity payments continue in the event the buyer predeceases the seller.

Advantage: Life Insurance.

Conclusion. Whether a GRAT, IDIT or private annuity should be used in a particular situation is fact specific. Each technique, while similar in many ways, has advantages and disadvantages when compared to the other two strategies. Thus, a careful analysis of each strategy must be made (preferably with the client’s involvement) before implementing a particular course of action.

THIS ARTICLE MAY NOT BE USED FOR PENALTY PROTECTION. THE MATERIAL IS BASED UPON GENERAL TAX RULES AND FOR INFORMATION PURPOSES ONLY. IT IS NOT INTENDED AS LEGAL OR TAX ADVICE AND TAXPAYERS SHOULD CONSULT THEIR OWN LEGAL AND TAX ADVISORS AS TO THEIR SPECIFIC SITUATION.

Author: Julius Giarmarco, Esq.