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Business Tax Strategies: What Works and What Doesn’t

It’s mid-December and it’s time for Solopreneurs and all freelancers to think about how much money we’ll give to the tax collector this year. Tax planning is often a priority as the year winds down, but keep in mind that obsessing over taxes isn’t always helpful. New York City small business tax specialist and CPA Michael Hanley recommends that you pause and carefully assess the impact aggressive tax strategies would have on your financial circumstances.

Hanley cautions small business owners and Solopreneurs against inflating spending on business expenses to lower the tax bill, because the deductions are not a dollar-for-dollar benefit. Each dollar written off as a deduction produces on average only 30 cents in tax savings (depending on your tax bracket and the legal structure of the business). If you have an expensive item to buy and anticipate that your income this year and next will be about the same, buy when you can get the best price on the item, either this year or next. Your savings could be worth more than the deduction.

Hanley also addresses the seemingly common tactic of zeroing out the business bank account by December 31st. Paying for business expenses, adding to your retirement account, or buying business equipment or supplies could make the zero bank account balance tactic work. Paying yourself a bonus, receiving a shareholder distribution if your business is a corporate entity, paying off your line of credit at the bank, or paying off business credit cards will not give you legitimate deductions.

Professional development education is tax deductible, so if you have money and a potentially useful workshop or symposium is offered late in the year or early in the new year, register and pay on or before December 31st. Adding a certification to your CV can make your services seem more valuable to clients and may also justify an increase in your hourly rate and project fee.

You might also consider hosting a holiday party for select clients, potential clients, referral sources, and business colleagues (ie, no one who might steal a client!). The party expenses will be tax-deductible, and best of all, it could turn into a networking bonanza that generates billable hours for you in the coming year and beyond.

Customers and referral sources could also get you more business, making their relationship with you more valuable to them. If you can occupy a large table or a private room at a restaurant that doesn’t have to be fancy, but has a good reputation, plan your party and use Avoid for the invitation and RSVP. Please allow 7-10 days for responses; last-minute invites may be fine. Spontaneity has its charms, especially at this time of year.

Invite 30 guests and expect 10 to show up. Prepare five or six sandwiches and host a signature cocktail party. If someone orders beer or wine, let them. Your party can take place from 6:00 pm to 8:00 pm Most people will have two drinks, the restaurant will tell you how much food to prepare. You’ll probably spend $60 per person, which means a table of 10 will cost around $750.

You might also consider hosting a party for your Linked-In connections. It would be a wonderful way to introduce your colleagues to each other and billable hours could be created as a result. You might want to make this a pizza, salad, beer, and wine affair, but so what? It’s a great idea, regardless. If you have 100 connections, plan for 25 to show up.

If it’s too late to throw a party this year, the cards and stamps used for December greetings that you’ll send out to clients and referral sources are tax deductible. Also, if certain clients have given you a generous number of billable hours, perhaps with a rolling retainer, then send those clients a gift. Confirm with the company’s human resources department that corporate gifts are allowed and if there is a maximum number of gifts. The gift will enhance the relationship and is also tax deductible.

Thank you for reading,

Kim

From A to Z of photojournalism

A for “Art?”

Photojournalism clearly contains an aesthetic element proper to art. But some observers object to the idea of ​​photojournalism as an art. Journalism in general is about reporting facts. Does art connote something artificial? Or is it just putting style before content? If photojournalism is art, does it necessarily become more of a commodity, more of “entertainment” and less of “truth”? – In other words, is it appropriate to look at photos of human suffering while drinking champagne in an art gallery or latte over a photo book? There are no short, definitive answers to these questions, so keep the discussion going!

B for “Black and White”

This was pretty much all there was for the first hundred years of photojournalism. When color photojournalism began to appear more regularly in print, from the 1960s onwards, it was initially met with some resentment, even accusations of vulgarity. During the 1980s, photojournalism was more dominated by color photography and today, curiously, black and white is back in fashion, no longer out of inevitability, but as an accepted stylistic choice. An argument often heard is that black and white photos focus the viewer’s attention on the subject. happy of the photo, miss the photo itself.

C for “Canon vs. Nikon”

Two of the largest camera manufacturers in the world today. Photojournalists often participate in friendly mud-throwing contests between canonical Y Nikonians. However, both camera systems are excellent, with a large catalog of lenses and service centers located all over the world.

D for “Digital Photography”

Digital cameras have had a profound impact on photojournalism. No more maneuvering in the darkroom is needed. Photos can now be delivered almost instantly from anywhere in the world. You don’t have to choose between color or black and white film before you shoot. And you can have 20 “rolls” of film on a postage stamp-sized memory card. But despite all these useful improvements, has the actual quality of photojournalism improved as a result? It has certainly led to a flooding of the photography market, and the fear is that prices will drop to the point where it is no longer financially viable for many professionals to make a living from it. The line between professionals and amateurs begins to blur.

E for “Eddie Adams” (1933-2004)

American photojournalist who is perhaps most famous for his shocking photo of the Vietnamese police chief executing a captured Viet Cong suspect at point-blank range on the streets of Saigon (1968). The photo earned Adams a World Press Photo Award and a Pulitzer Prize, but Adams later apologized to the police chief for the damage he had done to his honor by taking the photo.

F for flickr

Pioneering website that allows free storage of images online. With around 30 million users and almost 4 billion images (unconfirmed figures), it is probably the largest image collection in the world today. He is loved and hated at the same time. Many of its users like their work to be seen and praised by others. But it becomes problematic for more professional users, as the copyright and licensing options are not very well implemented or respected, to say the least.

G for “Google Images”

An even bigger collection of images than Flickr. Except it’s not really a collection per se, but more of an index of images on the web. Its potential to influence stock photography is enormous, but it currently sees little professional use: the search quality is poor, most of the images are appalling, and you’re not necessarily allowed to use them anyway. Over time, that could change, of course, and perhaps we’ll see it the same way we see daguerreotypes as the forerunners of today’s photography.

H for “Henri Cartier-Bresson” (1908-2004)

Hugely influential French photojournalist whose trademark was capturing iconic, black-and-white, candid photographs at what he called “the defining moment.”

I for “iPhone®”

The iPhone (and many other cell phones now) have a decent miniature camera built in. So suddenly anyone with a cell phone is a potential news photographer! “Citizen journalists” are increasingly filming news stories with their cell phone cameras. But for professional photojournalists, their main feats remain ingenious and convenient ways to check email, calendar, maps, record audio, etc. – not to mention talking on the phone with people!

J for “Jacob Riis”

A Danish-American photography pioneer (1849-1914) whose images of New York slums, titled “How the Other Half Lives,” led to some political enhancements. Although many of his photos were staged, they became an inspiration for many later photojournalists.

K for “Kodachrome”

The movie that allowed us to see the world in color! Kodachrome, introduced in 1935, was the first mass-produced color film. In the wake of the digital revolution, Kodachrome film was discontinued in mid-2009.

L for “Leica”

Legendary German camera manufacturer whose small, high-quality cameras gave photojournalism a leap forward in the 1920s and 1930s. Leica cameras became household items for professional photojournalists for half a century and are still adored today by handling, image quality, brand history, etc.

M for “Magnum”

A cooperative of photographers founded in 1947. It continues to be home to a variety of top international photojournalists, both living and dead. It can probably be said that Magnum emphasizes the purely visual aspect of photography over the more narrative aspect.

N for “National Geographic Magazine”

One of the oldest magazines in existence, it began in the late 19th century and is still published today, in the 21st century. Famous for many things, but perhaps above all for the quality of his photos and stories. During its heyday, the magazine became a global collector’s item, with stories and photographs of exotic people and places. Its status as one of photojournalism’s “gold standards” has suffered a bit since the brand restructured itself to be multilingual to encompass travel, adventure, TV, kids’ toys, and more. But the characteristic yellow border of its cover remains as always.

Or from “On Photography”

An innovative book by Susan Sontag, which analyzes the changes that photographs have produced in our way of seeing the world. In a nutshell, she argues that photography has made us superficial and overly concerned with appearance to the point where images have subconsciously replaced reality as reality.

P for “paparazzi”

A special form of photojournalists, often scorned for chasing down and taking candid photos of celebrities when they least expect it. Respect for privacy is a human right (Article 12 of the UN Declaration of Human Rights). On the other hand, celebrities need media exposure to remain celebrities, and a large number of magazine readers are drawn to photographs of famous people.

Q for “Quadruple Face”

Strangely, all the lens openings are round and all the photos have four (4) sides! Have you ever wondered why? (Sorry ‘Q’ was hard!)

R for “Royalty Free”

A method of buying/licensing photos preferred by many buyers for its simplicity. And equally despised by many photographers, since the price is calculated without taking into account the use, the location, the number of times it is used, etc. Wide usage rights should logically result in a higher image price, but often (read: microstock) the opposite is true!

S for “SEO”

Also known as “Search Engine Optimization,” a technique increasingly used by photojournalists trying to attract new clients and opportunities online. SEO techniques can greatly improve the chances of a website portfolio appearing at the top of a Google search results page.

T for “TIME Magazine”

Weekly news magazine published since 1923. It has a history of giving prominence to photojournalism pieces. Although it has high standards and is a global brand, like many other magazines, it is now facing a drop in subscriber numbers and advertising revenue.

U for “UV Filter”

Filter placed in front of the camera lens to protect it against ultraviolet light. At high altitudes, strong UV light can degrade a photo’s colors and exposure. However, the primary use for UV filters is often simply to protect the front element of expensive lenses from damage.

V of “Visa for the Image”

International photojournalism festival held every summer in the French city of Perpignan.

W for “World Press Photo”

Probably the most prestigious press photography award in the world. With few exceptions, it has been held since 1955. It has recently been criticized by some of its own juries for “reflecting a form of photojournalism that is more romantic than functional” (Stephen Mayes) which, I suppose, is rooted in the type of submissions they receive. Another (anonymous) juror said that “90% of the images [in the competition] They are about 10% of the world.”

X for “Xpro”

Also known as cross processing. Since the days of film, when you used the “wrong” chemicals to develop a color negative. Intentionally used to give the image a certain surreal/elegant look.

And by “Yann Arthus-Bertrand” (b. 1946)

French photographer most famous for his aerial photographs of nature around the world, collected in the “Earth From Above” project. As a traveling exhibition, it has been seen by more than 100 million people. Although his work is far from classical photojournalism, he has a strong “environmental photojournalism” component.

Z for “Zoom vs. Prime”

A question that never fails to come up in photojournalists’ discussions: “Would you rather use a zoom or a prime lens?” There are technological and non-technological issues to consider. Zooms are generally more handy and flexible to work with, good for general work and for covering news, events, and short assignments where you only have one chance to get the shot you want. They are lighter to work with compared to carrying two bodies/multiple prime lenses, but the prime lenses themselves are usually smaller, lighter, faster, more robust, and optically superior, which is why some techies have them. prefer. But there is also the question of his working methods. Some prefer prime numbers because they don’t have to think about slicing but can focus on time. They know exactly what the frame will hold and so they move more, perhaps with better results. And lastly, using just one prime gives some consistency, while a zoom can give more variety in a series of photos.

sadie "The goat" Farrell – The Queen of the Boardwalk

Volume 3 – Mobsters – Farrell, Sadie “The Goat” – Queen of the Boardwalk

She wasn’t as vicious with her claws as Hellcat Maggie from Dead Rabbits. Not as big and strong as an Amazon riverside gorilla named Gallus Mag. But Sadie “The Goat” Farrell made more money than both women combined when she was “Queen of the New York Shore.”

Sadie Farrell was born and raised in the slums of the Fourth Ward near the East River. As a child, she hung out with scammers and street thieves. Slender of build, but mean and vicious, she Sadie used to work the streets around the docks alongside a male partner, providing the muscular support she needed. When a white man would come out drunk from one of the local dives, Sadie would start running and then slam the top of her head into the victim’s stomach.

This was a dangerous maneuver, as sometimes the person doing the headbutting does more damage to themselves than to their intended victim. But Sadie was a pro, and she made sure only the top of her head made contact with the victim’s stomach, and not sensitive areas like the nose and forehead. The headbutt stopped the victim dead in her tracks, and as soon as she directed her attention to Sadie, her male partner used a slingshot to hurl a rock at the side of the victim’s head. If that didn’t work, a bat or sap always did the trick. Sadie and her partner would then take everything of value from the unconscious mark, including his shirt, pants, and shoes. This was a small-time job for Sadie, but she still enhanced her reputation on the East Side docks.

One day, Sadie made the mistake of having too many belts at the Hole-in-the-Wall bar on Dover Street, just two blocks from the East River. The bouncer at the Hole-in-the-Wall was a six-foot female creature from England named Gallus Mag. Mag patrolled the bar with a small bat strapped to his wrist, which she didn’t hesitate to use on unruly patrons. If after a few blows to the head, the drunk was still energetic, Mag would wrap him in a headlock, then bite off one of his ears, before throwing him out the front door. Then his ear would go into a pitcher of alcohol, which Mag proudly displayed behind the bar. The spike-filled jars behind the bar were called “The Gallus Mag Trophy Case.”

Sadie being Irish and Mag being from England was an accident waiting to happen. It’s not sure who started the name calling first, but it’s a good bet it was Sadie, and it wasn’t a smart move. Mag, who was twice Sadie’s size, hit Sadie over the head a few times with her bat, but Sadie was still lashing out at Mag with a vengeance.

Another thing that is not smart to do.

Mag wrapped her massive arms around Sadie’s head, and in an instant, one of Sadie’s ears was detached from the side of her head. Mag deposited Sadie on her butt in Dover Street, then placed Sadie’s ear in a pitcher filled with alcohol and proudly displayed behind the bar. Mag even wrote on the mug, “Sadie the Goat’s Ear.”

Disgraced and dispirited, Sadie took her show on the road, ending up on the West Side docks, on the other side of Manhattan from her old favorite haunts. One day, while she was wandering around trying to figure out how to make sheet music, Sadie witnessed members of the Charlton Street Gang unsuccessfully trying to board a small sloop anchored in the middle of the North River (now called the Hudson River). The Charlton Street gang was so inept and disorganized that the ship’s crew had no problem overpowering and beating them up in the process. Sadie thought that with expert guidance from her, the gang would do much better than before if she were the boss. So Sadie helped the gang members lick their wounds, and then convinced them with her brains and brawn that they could make a very successful team.

A few days later, with Sadie leading the gang, they were able to hijack a much larger sloop, and with the “Jolly Roger” (skull and crossbones) flying off the top of the mast, Captain Sadie led the gang up and down north and harlem. Rivers, to Poughkeepsie and beyond. They raided small towns; robbing the country houses of the poor and the mansion by the river of the rich. Because ocean liners and major transport ships were so well protected, Sadie and his crew concentrated on raiding smaller merchant ships upriver.

Sadie was so into her “River Pirate” routine that she began reading voraciously about pirate history and lore. After discovering that pirates had once kidnapped Julius Caesar, she ordered her crew to go on a kidnapping spree. In the spirit of old pirate lore, some true, some made up, Sadie even forced several members of her own gang to walk the plank if they didn’t do exactly what she demanded.

For several months, Sadie and her team were very successful in their efforts. They stashed their loot in various caches, until they could dispose of it for cash, through the various fences along the North and East rivers. One of these billboards was Marm Mandelbaum, which through her Clinton Street store, was said to be the largest billboard on the entire East Coast of the United States.

But all good things must come to an end.

After the Sadie and Charlton Street Gang murdered several homeowners, residents of the northern Hudson Valley banded together and formed a resistance force. Farmers ambushed the Charlton Street gang as it came ashore, and police patrolling New York Harbor prevented them from looting the small merchant ships on the North River. Soon, so many gang members were killed that Sadie was forced to give up her hacking habits. What was left of the Charlton Street Gang returned to the West Side docks and soon disbanded completely.

Sadie decided to return to her old haunts in the Fourth District, where she was now hailed as the “Queen of the Coast.” With the money she had earned from her hacking days, Sadie opened her own gin mill.

Shortly after Sadie’s return to the East Side docks, the Hole-in-the-Wall bar was the scene of seven murders in just two months. As a result, the New York City police closed the Hole-in-the-Wall bar for good. But before the last call in Hole-in-the-Wall, Sadie visited Gallus Mag. The two girls made up and Mag was kind enough to go behind the bar and retrieve Sadie’s pickled ear and return it to the rightful owner of it.

Sadie wore her severed ear in a locket around her neck for the rest of her life.

Facts You Should Know Before Getting an Environmental Lawyer Job

Environmental law firms handle a variety of cases involving environmental issues and are one of the best places to get an environmental lawyer job. It is important before looking for a job as an environmental lawyer that you do some research. You want to make sure you understand what the job entails, the education you need, and what to expect during your job search and once you find a job.

Working in Environmental Law:

An environmental lawyer job will involve preparing cases, working with clients, and going to trial. Environmental law focuses on cases involving individuals or companies that have violated environmental laws or threatened the well-being of the environment. Much of the attention is focused on companies that harmonize the environment and do not follow laws related to environmental safety.

Education:

Getting a job as an environmental lawyer requires going to college and law school, as well as passing the bar exam in the state or states in which you will practice. Studying to be an environmental lawyer requires taking courses in various areas of law, including administrative and alternative dispute resolution. You will also need to take specific courses in environmental law, such as air pollution, conservation, ecology, and federal natural resource law.

Job Outlook and Salary:

A career in environmental law has an average growth estimate as predicted by government economists. As environmental issues continue to dominate the government and the public mind, growth may be a bit more than anticipated. Growth also depends on current environmental advocates. If there is an increase in retirement, then the job openings could be more than expected.

The environmental law salary, as reported by the US Bureau of Labor Statistics in 2004, was approximately $73,000 for attorneys working within the government. Salary may vary depending on where you work. Jobs are available from a variety of different employers. These include private companies, various government agencies at different levels of government, and companies of different sizes. Jobs are available to prosecute environmental violators and defend them. Salary can also vary depending on which side of the case you are working on.

Landing a job as an environmental lawyer requires a serious commitment. Many attorneys who practice this area of ​​law have some vested interest in the environment and are passionate about protecting it or feel the need to protect those who are being prosecuted for violating environmental laws.

As a lawyer of any kind, it is very important that you are willing to work hard and work your way up the career ladder. Many lawyers start at the bottom, where they are primarily responsible for administrative tasks. It takes time to prove yourself as a lawyer and work up to the level where you can actually go to trial and represent clients in front of a judge or jury. For those who are committed to being environmental lawyers, it is well worth the years of education and hard work it takes to become a respected environmental lawyer.

The truth about astral sex

Astral projection is an exhilarating experience. The best component of this process is that it helps us with numerous benefits as well. We get the answers and solutions to our problems as it allows us to perceive things from a different point of view than is vaguely possible during waking hours. A person’s thoughts and imagination are enhanced to a great level as they can go anywhere, meet anyone or just wander around during astral projection. In addition, activities can be practiced since the brain is equally active at that time and helps us to learn things to a greater extent.

However, there is one more benefit that astral projection provides, namely astral sex. It is true that astral projection can also improve your sex life. When the out-of-body experience is combined with the most urgent desire of the human race, it creates a union above and beyond all limits of pleasure. Astral sex can take place between two consenting adults. It is not possible to fantasize and enjoy astral sex with any desired person who is not unconscious and not willing to act. Mutual consent and understanding are a must just like in real life sexual relationships.

Astral sex brings us closer to the person with whom we are already intimate, who is usually the spouse or partner. A new level of spiritual and emotional connection is created when the cosmic powers of the respective partners merge. On top of that, the laws of gravity are defied, tucked in, and thrown away. The astral plane is alien to the rules of the physical world. Thus, you and your partner can enjoy intercourse without any physical limitations.

Now the question is why would anyone trust astral sex when they might as well make love in the real world? It is true that making love physically can be immensely pleasurable and satisfying. Although, there are cases when something is missing and does not allow you to enjoy the process to the fullest. Sometimes you feel so close to a person that making love doesn’t feel like enough. It is then that astral sex intervenes. Fills in the missing element of making physical love. This process allows you to connect with your partner on a much deeper spiritual and emotional level.

In addition, it does not follow the guidelines of physical sexual relations such as positions, gender roles and sexual inhibitions. Making love takes place between two astral bodies, so they are not required to follow such rules.

Astral sex can rejuvenate and induce a dull and dull sex life with intensity and joy. It helps couples create a greater level of intimacy with each other which, in turn, also enhances them as individuals.

The wonder of having freezer cups

Have you ever wondered how freezer cups work? What is it about these mugs that makes them work the way they do, like keeping your drink cool and refreshing long after you take them out of the fridge? Basically, these cups are containers with a double-sided wall, filled with a certain type of gel – a mixture of propylene glycol and water – in the center, which serves as antifreeze. The antifreeze works by keeping the freezing point of the mugs below normal, so in effect the liquid inside stays colder for longer. While similar in many ways to the antifreeze used in cars (ethylene glycol), propylene glycol is considerably less toxic, so freezer cups still remain safe even in cases of accidental leaks.

Frieza mugs come in a variety of styles. You can find them in the form of a beer mug, a wine glass or even a glass. You can also find them clear or frosted, or even with colored gels inside, depending on your preference. These cups can also be made of different materials, such as plastic, glass, or acrylic. But whatever material your cups are made of, it is important that they are well cared for. Regular use in environments with very different temperatures can hit the mugs and cause them to crack, so it is important to know how to store them correctly.

To care for your mug, wash it in warm water by hand and place it in the refrigerator for an hour to cool. Remember not to soak it in the water or use a dishwasher to clean it. Then, take the mug to the freezer and place it upside down, out of the direct path of the air intake. When you need to use the freezer cup, take it out of the freezer and wrap it with a dry towel. You are now ready to use your freezer cup again.

In general, users of freezer cups seem to have a good review. For them, the mugs work very well, in terms of keeping their favorite beverages cool and fresh, as they don’t dilute the drink. In addition, it saves them from ice and all the inconvenience that comes with it, since it is able to maintain the cold temperature for longer. In fact, there are many benefits to keeping your own mugs in the freezer.

When shopping for freezer mugs, it is highly recommended to buy them online in bulk because online marketplaces offer the best selection at the best prices. You can even choose your favorite sports team on your mug! Happy drinking!

Special Education Law – Summary

Many of us who went to school not too long ago remember that being a student with special needs meant riding a separate bus to school and attending a class with other children with different disabilities. These classes were more like daycare than school, and even the most advanced students had little hope of receiving a high school diploma, let alone attending college. Since then, the term disability and special needs student has expanded to encompass much more than a person with an IQ below some arbitrary standard. What I have tried to do in my first article is to give a little history of the evolution of the Individuals with Disabilities Education Act.

In 1954, the United States Supreme Court decided Brown v. Board of Education, 347 US 483 (1954) which found that segregated schools were a violation of equal protection rights. It would be another twenty years before this concept was applied to children with disabilities, especially learning disabilities, trying to get an education. In fact, shortly after the Brown decision, the Illinois Supreme Court ruled that compulsory education did not apply to students with mental disabilities and, until 1969, it was a crime to try to enroll a disabled child in a public school if that child had once been excluded.

Due to court challenges in Pennsylvania and the District of Columbia in the early 1970s, things began to change. In 1975, Congress enacted the Education for All Handicapped Children Act of 1975. This was the first law to mandate that all disabled students have the right to an education. He not only demanded that all students with disabilities have the right to an education, but also held local educational agencies to account for failing to do so. Shortly thereafter, the term disabled was replaced by “disabled child”. Although revised in 1990 as the Individuals with Disabilities Education Act (IDEA), the most comprehensive changes came in 1997. This law required schools to identify children with disabilities to ensure that all children had an “education available to them.” free and appropriate public service and related services designed to meet their unique needs and prepare them for employment and independent living” 20 USC § 1401(d). Unfortunately, the most recent changes in 2004 made the law a bit more difficult to receive the benefits it deserves, which, depending on the next administration and the makeup of Congress, may or may not be a trend to follow in the future. .

What exactly is a “free appropriate public education”? Under the law, it is defined as “special education and related services that (A) have been provided at public expense, under public supervision and direction, and without charge: (B) meet the standards of the state educational agency; ( C) include an appropriate preschool, elementary, or secondary education in the State involved; and (D) are provided in accordance with the individualized education program required under [the law].” In other words, the school must provide services that meet the needs of a child with a disability that may affect his or her ability to learn. These “related services” can be services that are provided in the classroom, such as giving the child time to finish taking the tests.They may also include services that can be provided outside of the classroom, such as tutoring, or having the child attend a residential or day program outside of school, along with transportation.

For historical data, I relied on Wrightslaw: Special Education Law by Peter WD Wright and Pamela Darr Wright and Special Education Law in Massachusetts by Massachusetts Continuing Legal Education.

Intellectual Property Protection Issues in Outsourcing

The nature and critical importance of intellectual property vary across industries and types of businesses. Software development outsourcing requires a high level of knowledge sharing between the customer organization and the provider. Consequently, the intellectual property rights of the interested parties are involved in one way or another. Therefore, intellectual property management and data protection issues have become increasingly important for companies using offshore or offshore outsourcing.

Intellectual property that may be transferred to Supplier may include software, data, business and technological processes, trade secrets, inventions, know-how, as well as other confidential information and works of authorship. In addition, some of them may belong to third parties and require a license.

Both the client and the provider must properly manage their intellectual property and adhere to the general objectives of the business to effectively manage the exchange of information. The benefits of sharing intellectual property assets must outweigh the risks associated with outsourcing.

The World Intellectual Property Organization (WIPO) emphasizes two critical IP-related concerns in offshore outsourcing: ownership of IP and the “inadvertent, accidental or deliberate disclosure of confidential information and trade secrets” (loss of of commercial knowledge). But in most cases, these concerns can be overcome by performing proper IP due diligence, thoroughly evaluating the vendor, and taking appropriate IP protection measures.

IP due diligence

Prior to concluding any outsourcing initiative, the client organization must conduct IP risk assessment and due diligence. As a result, the company will be able to safeguard its intellectual property and clearly define which functions should be kept in-house and which can be outsourced.

IP due diligence may include the following indicative steps:

Identify the areas of critical importance to your business

· Carefully assess business knowledge and determine whether transferring it outside the company or to a foreign location will compromise company practices

Identify and document all IP assets associated with the outsourced task

Determine ownership rights in the identified IP

  • Please review third party or jointly owned intellectual property carefully

Identify existing or suspected breaches of contract, infringements, disclosure of confidential information, and trade secrets.

Assess how well the legal infrastructure in the foreign country will protect IP rights

Determine jurisdiction and compliance (applicable laws, their enforceability, dispute resolution mechanisms)

Define the termination, expiration or exit clause of the agreement

· Determine other responsibilities related to intellectual property, if applicable: ongoing maintenance and updates of intellectual property; payment of transfer fees; product liability, IP insurance, etc.

After performing the IP due diligence, the organization can proceed to the evaluation of the potential outsourcing partner. The results can be used during the negotiation of subcontracting agreements to solve any IP related problems that may arise.

Practical business negotiations should be started only after being satisfied with the vendor’s reputation, resources, and business culture compatibility. They should focus on the necessary steps to be taken by both parties to safeguard and ensure the proper use, sharing, licensing, development and enhancement of IP during and after the relationship. You must also include any relevant third-party IP assets.

Selection of the third-party provider in the context of IP-related issues

When outsourcing, the client organization should consider the potential partner’s ability to safeguard confidential information of business value against misappropriation, misuse, sabotage, loss or theft.

  • Verify that the provider has a documented and enforceable information security management policy.
  • Review the outsourcing provider’s data security and IP protection practices, as well as the processes they have in place to protect sensitive customer information.
  • Check if additional security policies can be implemented to protect your sensitive data
  • Provide the supplier with only the proprietary technology or the minimum data necessary to complete the project
  • Insist on clear documentation of all your project source code as it becomes the property of your company and is legally protected
  • Review physical security and personnel practices, policies, and procedures.
  • Require a strict evaluation of human resources, look for employee retention figures
  • Find out if the supplier does business with its competitors; if so, make sure there is no contact between the respective equipment
  • Choose an established partner that complements your business strategy and understands how to implement the required level of security

Practical measures for the protection of intellectual property

Intellectual property is one of the company’s most valuable assets. This is especially true for SMEs and startups, where they may be the only tangible assets. The risks of failing to protect intellectual property are further increased when outsourcing comes into play. That is why client organizations must effectively deal with related issues and use all types of intellectual property protection: physical, electronic and legal.

Physical and electronic protection of intellectual property

  • Treat data security as a requirement
  • Limit the number of people who have access to complete information
  • Make sure the third-party provider has a physically secure facility (mechanical and electronic access control, intrusion detection, video monitoring, etc.)
  • Check if the offshore team uses computers without removable media to reduce the risk of unauthorized access to your IP
  • Make sure internal employees understand what information can and cannot be shared
  • Use firewalls, VPNs, encryption, and other measures to prevent security breaches in the electronic environment, which can lead to disruptions in supply chains.
  • Protect important information, such as source code, with passwords and access codes, and ensure they are not widely available (both onsite and abroad)
  • Always keep an original copy of the source code
  • Make sure that the test data that is used does not reveal real information

Legal protection of intellectual property

Determine which country’s legal system will govern and have jurisdiction over contractual disputes

Work to understand the legal system and culture of both countries.

Find out how IP rights enforcement works in the provider’s country

Negotiate a clearly stated contract that specifically addresses business knowledge and IP related issues and hold the vendor accountable for the actions of their employees. This will ensure adequate protection, avoid disagreements and prevent litigation.

Clearly define compliance audit procedures before engaging in outsourcing relationships

Clarify licenses and ownership of source code

Consider open source software issues

  • Enforcing individual privacy in the context of database protection obligations (if applicable)

Rely on non-disclosure and non-compete agreements with the vendor or their team members to keep vital business information confidential.

Define mechanism for possible dispute resolution and arbitration

What kind of lawyer do you need?

“I need a shark” I hear that often from clients who think that the way to win a child custody or divorce case is to hire the nastiest, meanest, most abrasive and aggressive lawyer they can find. They want to make the other person’s life a nightmare. There are times when being a shark is appropriate.

“I just want to go out” is a frequent comment from the men I represent. By the time a man comes to a lawyer’s office, he has usually already made up his mind to divorce her and is willing to give her anything she wants, just to be free of her. Big mistake. Enormous. He’s looking to give up too much for her peace of mind.

“I’ve moved out and now I’ll settle for 50/50 custody of the kids.” yes, not so much. Unless her ex is a street vendor, she’s not going to get 50% custody from a court when she leaves the house. The other statement she hears a lot is, “She’s not a good mother and I want full custody.” If she really is dangerous, she should not have left, but turned you over to the child protection agency, or sought a restraining order that would protect you and the children.

Those are three scenarios I come across frequently that illustrate the different roles I play as a lawyer.

THE SHARK

Sometimes I am a shark and I have to be extremely aggressive and relentless. I had it in a case where I knew the ex-wife had remarried, but I denied it so she could continue to collect alimony. We hired a private investigator and kept digging until we found the proof we needed to stop paying alimony. We spent many thousands of dollars but saved over a hundred thousand.

THE PROTECTOR

Other times I have to be a protector of my client, against his own wishes. I have to fight him to make sure he doesn’t give up too much to make peace. Men don’t value money and possessions, they usually have the mindset that they will just make more money and buy new things. But there’s no reason they should give up more than half in a divorce, and often my job is to make sure they don’t.

THE VOICE OF REALITY

Parents want to be an active participant in their children’s lives. But what they don’t know is that they have to fight hard and strategize long before a breakup to make sure their rights are respected and honored, not by the mother, but by the court. Men need to know their options and their legal rights and obligations before making drastic changes to a family law situation. The biggest mistake most men make is to act first and seek advice second. When they do that, I have to be the voice of reality that explains to them why they already lost the war and didn’t even know they were fighting.

Search Engine Promotion – Be Sure to Go Abroad!

They call it the World Wide Net, so why focus your company’s search engine submissions on US search engines?

The main reason for your real estate website to appear on foreign websites is: A good ranking on foreign search engines will generate new clients!

This is especially true if your business is located in a major metropolitan area. Here are some of the real businesses created directly from our top foreign search engine rankings: potential new immigrants, business people considering setting up a business office, foreign nationals considering immigration, and a foreign couple whose son was arrested in Orange County and needed to contact a local Orange County attorney for help.

Why heed my advice? Well, let’s add some real-world credibility to back up my advice. So how does our own main legal website rank on foreign search engines? We have many number one page placements. Below are some of our PAGE ONE foreign search engine rankings for the very competitive phrase Orange County Lawyers on our Los Angeles-Orange County legal website;

http://www.la-orange-county-lawyers-attorney-directory.com

AOL-UK – Sympatico (Canada – MSN-UK – MSN-France – MSN Germany Google Mexico – Google UK – Google Germany – Google Japan

Check today if your website is listed in the main foreign search engines. A good starting point is to check out the hyperlinked engines above. Perhaps the best way to rank high on foreign search engines is to achieve the highest ranking on major US search engines first.

Proper submission to major directories is critical. One of the most significant changes in search engine marketing in recent years has been the rise in popularity of directories and catalogs reviewed by the likes of LookSmart, Yahoo, and Open Directory. You may recognize directory listings as they are often called “Website” results instead of “Web Page” results. Once it’s submitted to a directory, it’s hard to go back and fix the mistakes later. Some of them like Yahoo and LookSmart charge you for the privilege of simply being reviewed for inclusion. Therefore, it is of the utmost importance to get it right the first time.

Sign up for Yahoo, LookSmart, and Open Directory human-powered directories. If this is all you do, you will get a lot of traffic. Both get a lot of visitors or “power” other sites that get a lot of visitors. Also, being listed helps crawler-based search engines locate your site and perhaps helps you rank higher, due to the importance of the links these sites give you.

Check the log files for the user’s country location and the most used keywords in the search engine search. This may demonstrate the need to offer the site in another language (or provide a link to Alta Vista’s Babelfish) if there are many visitors from another country. Knowing the keywords used to reach the site helps decide on variations and changes to the site’s theme.

In case you’re wondering if it’s worth it, the Pew Internet & American Life Project says: “As vehicles for finding information, search engines are extremely popular with both men and women. About 90% of men and women who go online online use search engines, with about 40% using them on a typical day Men and women generally use the same types of search strategies, using search engines more commonly, but also initiating searches on familiar websites , owners or by following recommended links. Although men and women equally say they find the information online they are looking for, men are much more confident in themselves as seekers.”

In addition, search engine rankings are a vital component of Internet presence: more than three-quarters of visits to Internet home pages are directed there via a search engine; and half of consumers research online before making purchases.

Before looking for higher rankings, you should get a comprehensive report on the current search rankings for page one to page three of your site. You need a baseline or starting point to see if your efforts are effective.

To improve the usefulness of your report, I suggest you run the same report for your main legal competitor. This report will give you not only a benchmark, but also a set of goals to strive for.

The second important report you should run is a link popularity report. Good quality inbound links are vital to ranking high in search engines. Once again, it is imperative to run this report against your local competitors.

Investing in improving your law firm’s search engine ranking could turn out to be the most profitable professional investment you make.

Copyright 2006 Unlimited Promotions. All rights reserved.