Anyone who smokes cigars will tell you: this is a hobby, not an addiction. People looking for a quick nicotine fix smoke cigarettes; cigars are for connoisseurs. A cigar is best enjoyed on the golf course or in a comfortable chair after a good meal. True hobbyists utilize specialized tools of the trade including a cutter, a cigar torch lighter, and a special ashtray. Cigars are to be smoked slowly and tasted thoughtfully. Smoking a cigar is not a means to an end, it is an experience in itself.
For this reason, most cigar aficionados take great pains to carefully arrange their smoking ritual. Everyone will have their own particular taste, but there are several aspects common to all smokers. Obviously, the first and most important choice will be the cigar itself. There are thousands to choose from, and only experimentation will lead you to the perfect cigar. You can narrow down the options, however, by considering the following:
- Body. This refers to the strength of the cigar and can range from mild to full. You will want something rich and tasty, but not overwhelming.
- Size. A long thick cigar can take hours to smoke. This will be an important consideration based on the occasion. Length is generally described in inches while the ring, or thickness, is described in 60ths of an inch.
- Rating. This is a system developed by cigar aficionado magazine that rates cigar brands on a scale of 0-100. Anything under 70 is generally not considered worthwhile, while a cigar rated at 95-100 is a classic. Obviously tastes will vary among smokers, but this rating is a good indication of cigar construction, appearance, and how it smokes as well as more subjective considerations like aroma and taste blend.
Now that you have chosen a cigar, it is time to consider the accoutrements of the ritual. The first article is a cutter. While movie gangsters bite off the end, a sharp cutter will offer a cleaner, more enjoyable smoke. It’s also a nice touch when trying to impress clients. There are several makes and models. Choose one that suits your style and that is made from quality materials.
Any old book of matches will get the job done when it comes time to light up, but a cigar torch lighter is a much better choice for sanctifying the ritual. Clean burning and hot, these lighters are impressive little machines in their own right.
Finally, a cigar ashtray will be essential for a relaxed smoke. Consider that a cigar lasts a long time: you will want to put it down once in a while. Ashtrays with special slides that fit a cigar will keep your stogie burning properly as well as keeping the ash off of your lapels.
Half of the fun of smoking cigars is indulging in the ritual. Cigars are a symbol of the good life, so don’t skimp on the important extras and enjoy it to the fullest. Experiment with different types of cigars, an elegant cutter, a cigar torch lighter, and an appropriate ashtray and enjoy. Welcome to the good life.
Whether you are a long term investor, a short term speculator, a short seller, or a day trader, maybe you could use some help from the Mayan Worry Dolls!
These are a powerful Good Luck Amulet that have been around since the ancient Mayan culture, and can sometimes bring huge Good Luck and Financial Success to people!
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Starting thousands of years ago, and until the present day, people have often turned to Good Luck Charms, Magical Lucky Crystals, Indian Medicine Bags, and Mayan Worry Dolls! Although these types of items are always sold with the disclaimer that they are “for entertainment purposes” we all know they can sometimes help us in amazing ways! There are many things in life that just cannot be explained, but sometimes we don’t even question or analyze these things, we just trust them to help us!
Maybe you like to gamble at casinos and horse tracks and want to attract a huge winning streak, and you like the idea of having a powerful, good luck, money-attracting amulet on your side! Then you should try a bag of Mayan Worry Dolls!
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Father Time has been a published writer for over thirty two years and particularly focuses on motivational and self-help writing and speaking! He also has many years of experience and writes & marketing training and materials. His first love is poetry and greeting card verses! He has a fabulous new eBook out that features over 111 Ideas How YOU Can Make Money From Home With Your Very Own Home Based Business!
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It is widely accepted that every successful business must have a strong working capital position. It is in this context; an attempt was made to explain the concept and various determinative factors influencing net current assets below:
Gross working capital refers to working capital as the total of current assets. That is to say, Gross working capital = Total current assets. Net working capital refers to working capital as excess of current assets over current liabilities. In other words net working capital refers to current assets financed by long term funds or capital employed of the business.
Accordingly, Net working capital = Current assets – Current liabilities
The net working capital position of the firm is an imperative contemplation, as this will determine the firm’s profitability and risk. Here the profitability refers to profits after expenses and risk refers to the probability that a firm will become technically insolvent where it will be unable to meet obligations when they become due for payment.
A finance manager has to make an appropriate financing mix, which will limit the risk and increase the profitability. Financing mix refers to the proportion of current assets financed by current liabilities and long term funds.
There are two approaches which determine the financing mix (1) Aggressive approach (2) Conservative approach.
According to aggressive approach the long term funds are used to finance only the core or fixed portion of current assets (e.g., minimum level of finished goods inventory, raw material etc) and the other portion i.e. temporary and seasonal requirements are financed by short term funds. This is of high risk and high profit financing mix.
According to conservative approach the total current assets are financed from long term sources and short term sources are used only in emergency situation i.e. when there is an unexpected cash outflow. This is of low-risk and low-profit financing mix.
As we observed two methods of financing mix, one method is of high risk high profit and other is of risk low profit. A finance manager has to trade off between these two extremes.
Operating Cycle:
As there is a time lag between and realization of receivables there is a need for sufficient working capital to deal with the problem which arises due to lack of immediate realization of cash against goods sold. The operating cycle is the length of time required for conversion of non-cash assets into cash. This operating cycle refers to the time taken for the conversion of cash into raw material, raw materials into work-in-progress, work-in-progress into finished goods, finished into receivables into cash and this cycle repeats.
The operating cycle length differs from firm to firm. If a firm has lengthy production process or a firm has liberal credit policy the length of operating cycle will be more. On the other hand, if a firm does not extent credit or the firm is not a manufacturing concern i.e. where cash will be converted into inventory directly then the length of operating cycle will be reduced to a greater extent.
The length of operating cycle is calculated based on the following:
Raw materials storage period (RMSP)
Work in process period (WIPP)
Finished goods storage period (FGP)
Debtors collection period (DCP)
Creditors Payment Period (CPP)
ThereforeLength of operating cycle = 1+2+ 3+4-5
FACTORS INFLUENCING WORKING CAPITAL NEEDS:
A firm should have neither low nor high working capital. Low working capital involves more risk and more returns, high working capital involves less risk and less returns. Risk here refers to technical insolvency while returns refer to increased profits/earnings. The amount of working capital is determined by a wide variety of factors:
Nature of Business: The working capital requirement of a firm depends on the nature of the business. For example, a firm involved in of services rather than manufacturing or a firm is allowing only cash . In the first instance, no investment is required in either raw materials or WIP or finished goods, while in the second occasion there exists no receivable as there is immediate realization of cash. Hence the requirement of working capital will be lower.
2Seasonality of Operations:
If the product of the firm has a seasonal demand like refrigerators, the firms need high working capital in the periods of summer, as the demand for the refrigerators is more and the firm needs low working capital in the periods of winter, as the demand for the product is low.
3. Production Cycle:
The term production cycle refers to the time involved in the manufacture of goods. It covers the time span between the procurement of the raw materials and the completion of the manufacturing process leading to the production of goods. As funds are necessarily tied up during the production cycle, the production cycle has a bearing on the quantum of working capital.
The longer the time span of production cycle, the larger will be the funds tied up and therefore the larger the working capital needed and vice versa.
4.Production Policy:
The quantum of working capital is also determined by production policy. In case of the firms having seasonal demand of the products like refrigerators, air coolers etc. and the production policy of the firm determines the amount of working capital requirement. If the firm has production policy to carry production at a steady level to meet the peak demand, this will result in a large accumulation of finished goods (inventories) during the off-seasons and the abrupt during the peak season. The progressive accumulation of finished goods will naturally require an increasing amount of working capital. If the firm has production policy to produce only when there is a demand then the firm needs low working capital during the slack season and high working capital during season.
5. Credit Policy:
The level of the working capital is also determined by the credit policy, as the firm’s credit policy determines the amount of receivables. If the firm has a liberal credit policy, then the firm needs high working capital and the firm needs low working capital if the company’s credit policy does not allow it to extend credit to the buyers.
6. Market Conditions:
The working capital requirements are also determined by the market conditions. In case of the high degree of competition prevailing in the market the firm has to maintain larger inventories as customers are not inclined to wait for the product. This needs higher working capital requirements. If there is good demand for the product and the competition is weak, a firm can manage with smaller inventory of finished goods, as customers can wait for the product if it is not available in the market.
Thus, a firm can manage with low inventory and will need low working capital requirements.
7.Conditions of Supply:
The availability of raw materials and spares also determine the level of working capital. If there is ready availability of raw materials and spares, a firm can maintain minimum inventory and need less working capital. If the supply of raw materials is unpredictable, then the firm has to acquire stocks as and when they are available for ensuring continuous production.
Thus, the firm needs to maintain larger inventory average and needs larger requirementofworkingcapital.
CONCLUSION:
From the above discussion, it is made clear that the objective of financial management is to maximize the shareholders wealth. Hence, it is needed to generate sufficient profits. The profits generated depend mainly on volume. When the goods are being sold on credit as is the normal practice of business firms today to cope with increased competition the of goods cannot be converted into cash instantly because of time lag between and realization of cash. Further this is possible only through evolving effective working capital policy and better administration on current assets financing.
Dr.R.SRINIVASAN is a Post graduate in commerce and Management. He received his doctoral degree from Alagappa University in 1997. He is now Working as an ASSOCIATE PROFESSORin Post graduate and Research Department of Corporate Secretaryship at Bharathidasan Government College for Women (Autonomous), Pondicherry University, Puducherry.He currently teaches Accounting ,financial management and Research Methodology Subjects. Before Joining BGCW, he was teaching in SNR College, Coimbatore, Sindhi college, Chennai& T.S.Narayanasamy College, Chennai for eight years. He was with the industry for a short term at Salzar Electronics Pvt. Ltd, Coimbatore. He has about 20 years of teaching experience and having research experience of 15 years. His interests are in Accounting and finance, Capital Market, Quantitative Methods. He underwent the Faculty Development Programme at Indian Institute of Management Ahmedabad during 2000-01. He has presented 20 papers in national and international conferences and has published twenty papers in the areas of Finance and Human resource Management in National Journals. Co-authored a book titled, ‘Investors Protection, published by Raj Publications, New Delhi He has delivered lectures in contemporary finance topics at Pondicherry University. He is involved in consultancy projects for Godrej Saralee, Chennai in the areas of Statistical Applications. He has supervised a number of research projects in the area of corporate finance and Human Resource Management. He is the Board of examiner in corporate Secretaryship and Management for the past two decades.
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If you want to make investments, you need to know as much as you can on how to mutual funds. Mutual funds are the way to go in to make really good investments in your purchase.
This is because these are very easy to and these are also very simple to sell. Mutual funds are rich in benefits and features. You will have to do your homework on how to mutual funds.
You need to identify which of these can accommodate what you need and can provide you with the investment that you can get your hands on.
The first step is to get the basic steps on how to mutual funds. This is basically a portfolio that contains the variety of securities like bonds, certificates, and stocks.
Most of these funds have concentration or a focal point that can guide you in the kind of investment that you are venturing.
The next step if you are going to mutual funds is to identify your investment goals. The specific objectives eventually determine the sort of the mutual fund that is very appropriate to your needs.
If you are going to pay off for your college education or save up for your retirement, it only makes sense that you get as much profit as you can with your mutual fund.
Determine how you mutual funds and make it reflect in your overall portfolio. The whole investment is only the portion of your collective assets. These should then be allocated to your mutual funds in accordance to your plan.
You can determine the percentage and then just strictly stick to these. If you are going to mutual funds, double check whether these consist stocks which may be a risk in your investment.
After having done these, the next step on how to mutual funds is to evaluate your risk level. You can tailor your investments in such a way that you are less aggressive.
It is important to be averse on the market but sometimes the best thing to do is to just let it flow. You don’t need to be sleepless at night. Just make a sound decision and hope that the process you did on how to mutual funds is a good investment.
Finally, when you search for the mutual funds to then the financial magazines that you need to rate depend on the risks, performances, and the other parameters of such funds.
Discover which are the best sites to online. Learn which are the at my site.
Commodities and stocks have been on fire the past two weeks and I think it just may be time for things to take a breather. While I continue to stay long, taking some money off the table to lock in profits is a safe play.
If you look at the charts we can tell the odds are pointing to some type of pause or pullback in the coming days. I figure any day now we could see some profit taking.
Gold ETF Trading – GLD
The Gold ETF is one of my favorite trading vehicles. Using simple trend lines and looking at the recent price action you can see that the price of gold is looking ready for a pullback. Buying at this level is chasing and that generally means you at the high and panic out at the low.
Silver ETF Trading – SLV
The Silver ETF looks to be in the same boat as gold. I expect to see some sideways price action or a pullback.
Natural Gas ETF Trading – UNG
The Natural Gas ETF sure has given everyone a wild ride in the past 6 months. The bear market is still in place which can be seen on the daily chart. So far this week the price has broken down and trading at the $11 support level. This fund could generate a or sell signal with my trading model in the coming days so I am waiting for a clear entry and exit point before jumping on the gas wagon.
Crude Oil ETF Trading – USO
The Crude Oil ETF has broken above its resistance trend line this week but still struggling to move above the August high. Volume is declining while the price rises which is a bearish indicator. USO looks ready for some type of a pullback as it digests this breakout before moving higher.
Mid-Week GLD, SLV, UNG, USO ETF Trading Report
What does the general public hear and think about the stock market?
From recent emails, local financial news shows, family, friends etc… all I am hearing is how strong the market is. Indexes are making new yearly highs and company earnings are better than expected this quarter. Sounds like all we need to do is and life will be great!
Well in my opinion the market is the perfect tool for misguiding and frustrating the general public. All my indicators are telling me we need more of a correction before rallying much higher. The market (smart money) generally anticipates good and bad news several weeks if not a month in advance. So the question is:
Are company earnings already priced into the market?
Is all this positive market coverage getting the general public to up here at this possible market top?
The answer is, only time will tell. No one knows for sure what the market is going to do but short term moves can be predicted with relatively high accuracy.
Don’t get me wrong, I am still bullish on the market but with all this good news becoming public information you have to wonder what is next. I am still long the market but trimming my positions to lock in profits and still stay in the game.
The business of trading currencies thrives on crucial deadlines, so checking out the latest foreign exchange market news is just a practical and ideal thing to consider. These days, it’s even made easier because there are many different ways in which you can get your forex news. Gone are the days when you simply have to rely on traditional media such as television, radio, and print. Now you no longer have to wait the next day or for the next month just to get your informative dose of foreign currency news. Through the internet, everything can be served to you fast and fresh right when you need it most.
But just as this holds true, you might find yourself overwhelmed when you finally check out your options for forex news online. There are just too many choices to consider and sometimes, it’s hard to point out which of these articles are real or are reliable enough. Sometimes, the sites you prefer may be on down time because so many others like you would also want to access the same thing. So how do you deal with such situations? Here are some tips that you can use when checking out the best forex news you can get online:
1. Get news from trusted media authorities – As mentioned, the most popular media companies have also found their way online. So since these names are well-known already for their news credibility, you can be sure that you are getting the right facts and the latest updates on the financial market, based from their reports. The good thing about these sites is that they can also be accessed from many different portals too and they are also coming in soon as the news is broken through.
2. Check out blogs of expert forex professionals – You can also spend some time checking out the professional blogs of forex experts and brokers. They would most definitely blog about the latest happenings in the industry to which they belong to. Keep in mind that this is because blogging is also a way for them to advertise themselves and continue to have some exposure and elevate their popularity. As experts, they surely understand just how the internet is very useful these days for maintaining visibility.
3. Be a member of online forums – Forex forums and other general ones abound online. It’s easy to become a member because most of them can be signed up for, for free. The good thing about online forums is that they provide you a portal where you can not just updated yourself with the latest foreign exchange news but also get to discuss related pressing issues with fellow traders who also wanted to share their insights on the latest updates in the industry.
The great thing about getting your forex news online is also that there are automated feeds that you can direct to your email or any other tools that can alert you of the latest posts. You can also use social bookmarking sites as your online library where you can store these important news and find others as well.
Cedric Welsch is an Expert Article Marketer and SEO Article Writer.
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Cigars are comprised of surprisingly few component parts. Unlike cigarettes, which usually have filters, two different kinds and colors of paper, and filler ingredients other than tobacco, cigars are all tobacco. What makes one cigar so antithetic from another is the type of tobacco, where it’s matured, when the leaves are plucked, how the plucked leaves are brought around and soured, and how the finished up leaves are reduce and turned over. Because cigars are made in so many parts of the world, there is a different range of product, as you’d expect
Wrappers
The outermost layer of cigars is called the wrapper. It is made from the widest part of the tobacco leaves, and it has a big impact on the cigar’s flavor and aroma. Cigar wrappers vary in color, and because the wrapper color is what is most visible, cigars are often described by the wrapper color. Here is a list, from lightest to darkest:
* Double Claro: very light color (sometimes with a chromatic tinge); color comes from leaves that are plucked while still babyish and brought around quickly
* Claro: light-brown or yellowish-brown color, which is the result of tobacco plants grown predominantly in shade
* Natural: light-brown or brown
* Colorado Claro: medium-brown; most often associated with Cuban or Dominican Republic tobacco
* Colorado (or Rosado): reddish-brown
* Maduro: dark-brown; very popular color among serious connoisseurs of cigars
* Oscuro: very dark-brown to oily black; typically exudes a pungent aroma and deeper flavor
Fillers
Cigars are composed mostly of whats known as filler tobacco. Cigars can have filler made up of three alkalic types: Seco, Volado, and Ligero. Cigars with Seco filler are drier and have a lighter flavor. Volado filler produces a mid-range of flavor. Ligero is the darkest, oiliest filler, bringing forth cigars with lots of audacious flavors and fragrant smoke
One reason to choose thicker cigars (Churchills or Double Coronas, for example) is that these cigars obviously have more room for filler tobacco. This gives the cigar maker the ability to append blends of Seco, Volado, and Ligero varieties. You will happen that these bigger cigars generally bring forth more altered and analyzable flavor combinations
Filler is either whats known as long or short. Long filler in cigars is comprised of whole tobacco leaves, whereas little filler contains a chopped mixture of leaves (sometimes just the leaves), stems, and other plant materials. In most cases, cigars with long filler are of A-one quality
Binders
Many low-end cigars only use wrappers and fillers. But the better quality cigars youll happen on the market use another component binders. Binders are a gray layer of more adaptable tobacco leaves that assist cigars keep the filler material together in a more adhesive manner. The best cigars have binders that also append another additive flavor to heighten the gross fuming experience
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Wooden Humidor Cigar Box Cigar smoking is often referred to as a style statement and carry with it a royal feel! This is not all without a reason. Cigars, apart from giving a fresh aromatic fuming experience also need to be significantly protected. For this purpose, cigar boxes were contrived. With an experience of over hundreds of years, this is now a cognized fact that woody cigar boxes can assist the fragile cigars more efficiently than any other type of cigar box. In fact, most of the humidor cigar boxes for controlling humidity and temperature are crafted from wood, more often with cedar or mahogany wood. Why Wood is Used For Humidor Cigar Boxes? The answer to this question will also tell you why wooden cigar box is good for cigars! As wood can hold more moisture, it helps in maintaining humidity which is good for protecting cigars. Apart from controlling humidity, cedar or other much woods also pass on their aroma to the cigars hived away in the woody box. The third reason for utilizing wood in production of cigar boxes is that wood can check up on the growth of tobacco beetles which can ruin all cigars in the box if they get the proper humidity and temperature fit for posing and thinking up their eggs. As if these reasons were not enough, wood has an additive quality of withstanding eminent humidity. They last abundant because they do not get reshaped even if they assimilate high amount of moisture. So, wooden cigar boxes are acceptable for cigars not only because they conserve just the right humidity level substantive to assist cigars but also impart caller aroma to them apart from being imperishable and checking up on the growth of tobacco beetles!
Deepa Roy is an expert author having interest in varied fields including textile, health and fitness, alternative health, home decor & remodeling, movers and packers industry, furniture & handicrafts among others. She uses her pragmatic experiences as well as acquired knowledge apart from facts and statistics garnered from research and industry reports to compose her articles. Read more home improvement articles at
I’m a member of one of the last remaining “old boys” style clubs in my home town. The building stands out among all the office towers downtown; a stately four story, red brick Victorian mansion that was converted to a club for prominent businessmen back in 1902. The wrought iron railings and the ivy that covers much of the brick is all original, as are the overstuffed chairs in the club’s library. Mind you, the chairs aren’t the only things that are overstuffed in that room. There’s a trio of gentlemen who hold court there every day from just after lunch (where they prime rib without fail), until after evening cocktails, at which point they totter out and hop into three separate limousines, which pull up to the curb just after 7pm and wait for their fares.
The youngest of the three is seventy and the elder statesman must be ninety. How they’ve managed to live this long after consuming that much beef every day, I’ll never know. They’re obviously wealthy; formally retired and they’ve seen the club through its best times and helped to keep it alive during the 80s when it nearly foundered. But I suspect the most stressful thing they’ve had to witness is the continual dropping of barriers to club membership. First the club began to accept members regardless of race, then regardless of age (so long as one could pay the hefty initiation fee and monthly dues), then faltering membership led the club to drop the initiation fee altogether and finally, in the 90s, women were granted access to the hallowed halls. Not just servers and cooks mind you, but as members.
The one vestige of the good old days that remains and I suspect this is the only thing that keeps the old gents coming back- is that the club remains exempt from the city’s no-smoking bylaws. A good cigar is more than welcome in the club’s library. I’ve had many a conversation with the trio as they sat in their reserved chairs, brandy in one hand and a good Davidoff in the other as the fireplace crackled. Actually, cigars is one of the few things I can have a decent conversation about with them, since they have no interest in computers (which form the backbone of my business), regard my BlackBerry as a glorified beeper and consider the fact that I don’t wear a tie to work to be a potential sign of being communist.
When we’re all sitting in a haze of fragrant smoke, it’s reassuring to know there’s something that connects the generations.
Lyle Hall is an entrepreneur who counts enjoying a good cigar as one of his daily pleasures. With a fondness for , especially the vintage 1990 Churchill, Lyle considers himself somewhat of a connoisseur, although he?s not above partaking in a if he forgets to in time to restock his humidor.
Everyone who smokes cigars, whether they are a novice or an experienced aficionado, knows that certain accessories go along with the hobby. Some of the most common items that cigar smokers need include butane lighters, humidors, and a cigar cutter. Of course, one of the most important accessories for those who smoke cigars is ashtrays. However, not just any old ashtray will do. You can’t really expect a small cigarette ashtray to hold your cigars ” after all, they are much larger than a cigarette. So, what is a good ashtray for cigars?
For the most part, it will depend on your personal taste. You will be able to find many different kinds of suitable astray in a plethora of styles and materials. You want to find something that matches your personal style as well as the dcor that is already in your smoking area. Consider some of the following types of ashtrays when it comes to finding something suitable.
One of the most popular types of ashtray for cigars is glass. The benefit of a glass ashtray is that they are heavier than many of the other types of ashtray, especially those designed specifically with cigars in mind. You can find these ashtrays in many different styles, as well as in different colors. When you are shopping for one of these ashtrays, make sure that the holders will fit your particular style and size of cigar. Some even come with holders for your other accessories.
Another choice that many cigar smokers choose is the metal ashtray. Again, you will be able to find them in different sizes and shapes, and you can find those heavy enough to hold your cigars. You might also want to consider ceramic ashtrays for your cigars. You will often be able to find them at good prices, and they have as many style choices at the metal and the glass ashtrays. However, you need to keep in mind that the ceramic ashtrays are far more fragile than the metal or even the heavy glass.
You will be able to find a variety of ashtrays when you start shopping. In many cases, you can find them at the same locations that you the cutters, lighters, and the cigars. Find something that is functional and that looks great, as well as something that will last as long as you continue smoking cigars.
Dave Sabot is the owner of an online store. With expert knowledge of cigar accessories, including , Dave also authors a highly rated blog featuring .