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By Allison Bliss KNOW YOUR AUDIENCE The Oscars will be handed out soon, and its a perfect time to keep this in mind: If youre a business owner or manager, its wise to think of yourself as a great film director whos telling a story. Having directed films, stage, television, and stage productions we noticed that the principles of great directing or filmmaking apply exactly to great marketing. OK, so you dont need the baseball cap or the megaphone like a film director. But in order to attract the right audience, you do need to communicate something critical the talents and services of your company. And, you need to connect with your audience so they will appreciate what you have to offer. Think about it: When youre positioning your company, youll craft an intriguing script which you know as promotional messages. Youre conveying the fact that you offer something of interest, you do it well, youve hired the best talent (even if Tom Cruise isnt available) and really connect emotionally with those who need your services. In great drama, you want to evoke emotions and meaningful reactions in your audience to make them laugh or cry. In great marketing communications, you want your audience to buy. They wont, if they feel there is no compelling reason . . . just as they wont cry watching a film if the heroine dies and they simply dont relate to her or if theyre emotionally conflicted or confused. CREATE THE BUZZ Now consider the last film you absolutely loved. It gripped you, didnt it? You wanted to tell all your friends about it, because it had such an intriguing affect on you, right? In marketing, its all about creating that buzz you want to evoke that reaction in your audience (or target market) through your marketing materials, your print ads, TV commercials, presentations, networking, and of course by doing great work, which offers lots of value! In a film, the director carefully builds and develops each character so the audience can get to know her, to laugh with her or feel her pain, and to understand how she acts and reacts. In marketing, its all about reaction you want your audience to grow with you, to feel connected, and to relate to and trust in you. And you especially want them to learn about the enormously useful solutions you offer. But, first you have to understand your audience. And that requires that you have in-depth knowledge of your existing clientele. In that way, you can attract more clients like the ones you already have and cherish, and enjoy helping. FINDING YOUR IDEAL MARKET We recommend a method for truly understanding your clients, and finding out what they value in the work you providehaving a third party interview thembut only one highly experienced in marketing interviews. When you fully understand what makes your clients tick (and more importantly, what they love or dont love — about doing business with you), you can promote those qualities to other potential markets. In this investigative work many wonderful surprises emerge. You might find that your clients need other services you could offer, or that you are undervaluing your services and could easily raise your prices (this is actually a very common discovery). Also, you might find that a simple change to your invoice system would make everyone much happier your audience will laugh instead of cry. Or, you might learn that even though you believe you offer lightning-fast response time, your clients dont perceive it that way. From this information, you can often make improvements that lead to significantly more income. Generally, your clients wont share this information directly. Most humans want to please others, and steer clear of offering suggestions that might provoke an uncomfortable or unwelcome response. And sometimes clients are fearful of hurting your feelings. While this is understandable, you might be missing some valuable lessons your clients are dying to share with you, that could benefit your business enormously. Or maybe they just need some prompting to think more deeply about the real value your business offers so they can share that with you. BREAK FROM HO-HUM MARKETING ITS TOO BORING! Using the great films as marketing metaphor, think about how many classic films have taken radical departures from the ordinary from Schindlers List to The Wizard of Oz to Gone With the Wind. These movies were huge attention-getters in their day, and became major cultural influences. Don’t you want your work to be recognized as a significant influence, too? Once you break from ho-hum marketing, and learn to put your deeper beliefs and values into your promotion, a remarkable thing will happen: You will attract precisely those clients who really need and appreciate the products or services your company provides. In other words once you know what your clients really value, making it available to them will be an incredibly simple process. We firmly believe: Knowledge is Bliss. MARKETING IS AN INVESTMENT. SPEND IT WISELY. Sometimes a company needs special tools to expand its marketing, promotion, or outreach. Thats exactly why weve developed these Marketing Products Under $20 that will help busy business owners get what they need right away! Write Your Company Bio or Profile Close Sales Faster Learn the Most Important Website Marketing Tips Prepare for a Trade Show Create Advertising that Works Write a Job Description to Attract the Best Employees Stop Sabotaging Your Marketing Removing the Thorn: When Marketing Hurts Allison Bliss Consulting, the creator of “Marketing as a Spiritual Practice” method, rebels against misleading, pushy, spam-filled marketing offering Fortune 500 companies and entrepreneurs an integrated range of do-it-yourself marketing products & customized marketing strategy, plans, promotional materials, websites, and hands-on services. Having studied with Frances Ford Coppola and other film greats, Bliss is a member of the Directors Guild of America where she crafted hundreds of films, tv shows, and commercials. She moved into marketing to help worthy businesses get noticed, and because she figured they needed her help more than Hollywood did. 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By Sharon Alger So, youve decided to join a dating website. Youre hoping someone out there will find something interesting about you and try to get to know you better. Many members worry about appearing desperate or over keen. This can mean putting in less effort into a profile in a bid to play it cool. Of course, nobody wishes to be seen as desperate. However, keep this in mind: how will others know what you want, if you dont ask for it? How will they ever appreciate your finer qualities if you remain tightlipped? Therefore, to be successful in the online dating world, your profile is highly important. Members search through a large number of profiles on these sites. If there is little information about a prospective date, then they are more than likely to skim over an empty profile as quickly as possible. Look at this as a great chance to sell yourself! The first aspect of your profile to consider should be your photo. No matter how much emphasis people put on the importance of personality, the old expression, its nice to put a face to a name couldnt be more apt. Physical appearance plays a big part in the real world, when first becoming attracted to someone. Also, it helps to ensure that people will remember you. The golden rule when posting photos on dating sites is obvious BE HONEST. Weve all heard stories of people whove posted a photo that is ten or twenty years old. Or worse still, a photo of someone else entirely! Now, if you never intend to meet someone, then this is not a problem. But lets be realistic you wouldnt be on a dating site if you werent hoping to meet someone! A misleading photo causes all sorts of unnecessary problems on a first date. You will have your date questioning your honesty. You want to turn up for dates relaxed, with your best attitude put forward. Still not convinced? Just think how you would feel, if you were deceived by a photo, and that should be incentive enough for you to be accurate. So what if youve gained a few pounds? Aged a bit? Give yourself some credit, youre still a beautiful person, and sure to be someones ideal type. So, try to get a recent photo of yourself, looking the best you can. Avoid shots that are so dark or distant that no one can see your face. People will only see either an insecure person, or someone who has something to hide and move on. Just think how frustrated and disinterested youd be if you came across such a picture. Lets talk about location. How much information is right? Obviously, for safety reasons you arent going to put your address into your profile. Apart from this, put as much detail as you feel comfortable with. At least, put the state you live in. at most, your suburb. Anything in between (such as the city your suburb is located in) is also fine. We all know this, but it bears repeating, do not put your phone number on any public site. It will save everyone a great deal of time if you are open and honest about your sexual preference. Talk about your interests and hobbies. Dont just leave it blank! And dont worry if they dont seem interesting enough. This is who you are. If you are honest and forthcoming with this information, you will be more likely to attract the type of person you are after. For example, if you were the district running champion in high school, but never intend to run again, dont put it in as a hobby! To put in hobbies you have no interest in, in the hope of appearing more impressive, will only attract people you have nothing in common with in the here and now. So, if you like quiet nights in, say so! Try to paint a rich and detailed picture of what the real you likes to do. You also really need to share a part of your personality with your audience. What are your beliefs? What are you looking for in a person? Also, if you feel you have special qualities such as a sense of humour or kind nature, try to write your profile in a way that sincerely reflects that. You are now ready to make your first attempt at creating a winning profile! Remember, you just need to keep it honest and current. You need to show youve made some level of effort to let members know who the real you is. And when in doubt, remind yourself: give the sort of information you yourself would be wanting to know about when looking at other members. Good luck! Sharon is the owner of the free dating site, http://www.unlocklove.com Article Source: http://EzineArticles.com/?expert=Sharon_Alger http://EzineArticles.com/?How-to-Get-More-Responses-at-Online-Dating-Sites&id=57851 ambien 10mg paxil ambien where to buy ambien ambien dosage lethal

By Susan Nelson Hopkins Individual bird gardens play a vital role in conserving habitats for birds. Surprisingly, song birds eagerly accept this substitution, as our backyard bird gardens become an extension of the surrounding natural habitat. Converting your backyard into a bird garden can be the focus of many family activities. In fact, just watching and feeding songbirds is a great way for families to start practicing bird conservation… right at home. Those family members with limited mobility can still enjoy nature from the deck or patio, even a window. Imagine the impact of a bird garden for seniors and shut-ins, and for the ill or disabled. Bird gardens are perfect natural habitat classrooms. Discovering the different bird species in your area can be very exciting. An essential tool is a good, easy-to-use field identification guide, such as Birds of North America, or Peterson’s East and West. An online search for “bird field guides” will provide you with many more. You will learn that birds are grouped according to their physical characteristics. For example, you can easily see the difference between a chicken and a robin. These characteristics are helpful in identifying the birds that visit your bird garden: Size - overall ; Shape of their bodies; Coloring; Special markings; Shapes of their beaks; Shape of their wings and their feet while in flight. Your family, especially the kids, will become experts at recognizing bird calls. While each species is unique, most are quite obvious. A Sparrow’s “chipping” is quite plain in comparison to a Cardinal’s lovely “trilling” song. From a bird’s-eye view, a natural bird habitat can actually be a neighborhood of backyards… and each backyard gardener contributes to the success of this unique bird habitat. So, the question is… what role does your backyard bird garden have in preserving natural bird habitats? Assuming you have selected and located your plantings correctly, wild birds will be as comfortable in your backyard as they would be in the wild. And the answer is… you and your bird garden are enormously vital to their survival! Susan Nelson Hopkins is an online gardening expert from Carlsbad, NM and writes for a unique group of websites at http://www.susansgardens.com . She specializes in creating gardens that will attract birds. For an original version of this and other gardening articles, visit http://www.susansbirdgardens.com/cs-pro/spin/?c=gardening . For more bird gardening information, please visit http://www.susansbirdgardens.com Article Source: http://EzineArticles.com/?expert=Susan_Nelson_Hopkins http://EzineArticles.com/?How-Vital-Is-Your-Backyard-Bird-Garden-To-Song-Birds?&id=509875 india ambien interaction between ambien and celexa how to overdose from ambien buy ambien cr online no rx

By Glenn Lamb There are a variety of plans from different companies for individuals or businesses. Usually you can call a legal firm selected by the plan for questions and legal advice on issues and important decisions. The plan will often cover a set number of legal calls and letters on your behalf. The provider may also do document review. Some plans will include will preparation and or trial defense service. IRS audit legal services are another common benefit. Some plans also cover services to help with identity theft issues. I am an insurance agent in Texas. I sell Pre-Paid Legal Services, Inc. legal insurance. I also have a family plan that I purchased from them. The few times that I have used their services they have done a good job for me. When I have called the designated law firm a secretary has taken brief information about the issue. Then an attorney calls back in about one or two hours to consult. Two times I have requested a letter to be written to the opposing party. Both times I was impressed with the quality of their work and the letters were effective. Should you get a per-paid legal policy? In my opinion you should consider it if you will make use of the service. How many times have you had a legal question and not consulted with an attorney because you didnt want to pay the cost? If you will make use of a legal plan it can be very cost effective. Also consider the big cost you would have if you have to defend against a suit or criminal charges. Is that something you would like to insure for? If you do decide on a plan, shop around for the program that is the best fit for your needs. Make sure you read the plan details and have your agent explain any items that are not clear. Texas residents can contact me at www.farmersagent.com/glamb or www.insurance-for-texas.com for more information. This article is by Glenn Lamb, insurance agent and mortgage broker. Visit my other site at http://health-insurance-for-texas.com and Article Source: http://EzineArticles.com/?expert=Glenn_Lamb http://EzineArticles.com/?Pre-Paid-Legal-Services—Do-You-Need-It&id=397895 ambien adverse events amnesia ambien side effect ambien adverse events ambien and weight gain lunesta and weight gain

By Ma. Roma Agsalud A lot has been said and written about Hoodia since it was introduced into the market and has taken the weight loss world by storm. People were amazed by its potentials in helping them achieve the ever desired slim yet healthy body. Hoodia is a cactus like succulent plant grown in the wild, arid southwestern part of Africa. This herb grows up to 2-3 feet only but it offers huge benefits to people who dreamt of losing their excess poundage. Hoodia contains a miracle molecule called P57 which is primarily responsible in suppressing appetite by tricking the brain into thinking that you are full thereby limiting your food cravings. Traditionally used by the San people in the early times to quench thirst and reduce hunger in their long journeys, Hoodia is now widely sought after by thousands around the world to help cure obesity. If we are to compare Hoodia with other previous, or existing, weight loss products, there are certain factors that make it so different from the rest. Other than its miraculous properties in staving off hunger pangs, Hoodia has no known side effects. Unlike other weight loss brands, it doesnt give you racing heart beat as well as nausea, diarrhea, or insomnia. Many Hoodia users claim that they have reduced an average of 1,000 calories per day. This means 50% average daily calorie savings. Imagine losing 10 pounds in 30 days!! This is indeed an amazing result. Hoodia obviates the need to keep count of carbohydrates or calories, the need to buy special foods. You can eat whatever foods you want, only less of them. This is the effect of Hoodia. Is Hoodia expensive? No, it is inexpensive. Unlike other products, Hoodia is affordable yet safe and effective. Not all Hoodia products are exactly the same. To benefit from the potentials of Hoodia, make sure that you are buying Hoodia Godonii, the only species that contains the appetite suppressing properties. Hoodia is being grown in other areas like China and Mexico, but the genuine Hoodia Gordonii originates from South Africa. In order for Hoodia to work for your weight loss regimen, you should take the right dosage. Ideally, 1000 to 3000 mgs. of Hoodia is the recommended dosage. Check the label of the Hoodia product you are buying the lower the dose, the more servings you are going to take. The effect of Hoodia can be felt on the first day but it takes 3-5 days for you to feel the maximum effects. So be patient and give it time to work. It is highly recommended that you should first consult your physician before using Hoodia. He can check your physical condition for any underlying health condition or other medication that would prevent its use. Doctors discourage the use of Hoodia for pregnant or nursing women. Hoodia is proven to curb your appetite but this doesnt mean you will starve yourself. There is no substitute for a healthy diet, so see to it that you eat fresh fruits and vegetables, lean met, take plenty of water and vitamins. If you are truly serious in losing excess weight, take Hoodia religiously, integrate it with your healthy diet and maintain regular exercise. In no time at all, you will begin to marvel the miracle which Hoodia brings. Ma. Roma Agsalud http://www.primeherbal.com/hoodia Article Source: http://EzineArticles.com/?expert=Ma._Roma_Agsalud http://EzineArticles.com/?Hoodia:-Weight-Loss-Miracle&id=430345 generic ambien buy ambien and online prescription ambien without prescription affect ambien side

By J. Martin Calendula essential oil is a soothing therapeutic oil distilled from pot marigold. Its uses are varied — from soothing minor skin disorders like pimples and dry chapped lips to curing snakebite. Calendula’s medicinal properties have been explored for centuries. It was discovered that a great deal of calendula’s effectiveness lies in its antioxidant properties. As an antioxidant, calendula extracts protect the body from damage caused by an immuno-suppressing function called oxidation. Calendula essential oil has been proven to aid in wound healing. Combined with olive oil, it becomes an excellent salve even for serious burns, bruises and cuts. Can the Oil be Used for Psioriasis? Psoriasis is an extremely difficult skin disease to treat. It is a dermal infection characterized by inflamed lesions on the skin covered by a silvery white scale. Psoriasis may be noncontagious, but it could also be deadly, especially if left untreated. Studies show that an estimated four hundred people die of psoriasis-related diseases every year in the United States alone. Occurrences of psoriasis are most common among Caucasian females, and rare among those with darker skin. Often, psoriasis strikes at an advanced age, and there are indications that it may be a genetic disease. How can calendula essential oil help in treating this disease? This oil’s antiseptic and anti-inflammatory properties may be the answer. Calendula could ease the inflammation of the lesions and slow the spread of the disease. Related to this, calendula extracts are used as additives in antiseptic mouthwashes and gargles that treat and prevent mouth sores. Calendula extracts have also been proven to help in treating hemorrhoids. Other Properties of Calendula Oil There is almost no way to get 100% pure marigold calendula essential oil. This makes calendula essential oil an infusion and not a pure extract. Nonetheless, the warm golden oil is said to be completely non-toxic and highly effective in treating nearly every sort of skin disorder. Oil distilled from various breeds of calendula may vary in efficiency, but in general marigold calendula is recognized to be the most therapeutic kind. Calendula essential oil is a popular element of an aromatherapy massage. Aside from its antiseptic and anti-inflammatory properties and its ability to help heal wounds, it refreshes and regenerates the skin. Some recipes use calendula essential oil to treat dermatitis, sore feet, ringworm, and diaper rash! It is something that seems so innocuous, but has such a lot of diverse uses. J. Martin is the webmaster of the Aromatherapy Spot, your source for information on aromatherapy. This article came from the aromatherapy essential oils section of the site. Article Source: http://EzineArticles.com/?expert=J._Martin http://EzineArticles.com/?Calendula-Essential-Oil-for-Healthier-Skin&id=75135 90 count zolpidem where to buy ambien 10 ambien mg ambien withdrawal symptom

By Carlo Morelli Wood fences are beautiful and can provide privacy adding to the security and safety of your home. Installing wood fences is usually left to professionals. You can choose a company that will build your wood fence panel by panel. Installing wood fences is a great way to protect your home, your property, and your children. In todays society, many people feel unsafe just letting their children play in the back yard. By installing wood fences, you can rest assured that you have created a safe environment and that your children and their friends can enjoy being in the backyard. Whether it is to play on the swings, swim in the pool, or jump on the trampoline, you can rest easier after installing wood fences. Installing Wood Fences: Hire a Professional Youll want your wood fence to be level, sturdy, and durable. Hiring a professional can ensure these things, as well as save you the time and manpower of installing the fence yourself. A team of professionals can accomplish in hours what it will take you days to conquer on your own. When it comes to installing wood fences, a professional is the best way to go. You can even sit down with a professional before placing your order to discuss what type of fence you prefer, what will best suit your needs, and how much the entire project will cost, as well as receive an estimated time frame for the project from beginning to completion. Installing Wood Fences: Finding a Fence Contractor When installing wood fences you will begin by choosing a fence contractor. You will need to make sure that the fence contractor is licensed and qualified. You may also need to contact your local city hall to make sure that you arent in violation of any zoning codes. Once that is squared away, you can begin installing wood fences for your security and safety. Not only will your wood fence give you security, but it will also help give you privacy with your neighbors allowing for you to enjoy the sanctity of your own backyard. Carlo Morelli writes for OnlineTips.org, where you can read about privacy fence designs and the pool safety fence. Article Source: http://EzineArticles.com/?expert=Carlo_Morelli http://EzineArticles.com/?Wood-Fences:-Installing-Wood-Fences-for-the-Homeowner&id=178405 apo-lorazepam 1mg headaches and ambien ambien experience rebates for ambien

By [http://ezinearticles.com/?expert=Debarati_Dhar]Debarati Dhar Whats a life if there is time no time to enjoy nature?Whats a life if there is no time for pleasure? Are you desperate to break free from the programmed life you have been living everyday and let yourself free in the world of leisure and nature? But Oh! You are cash-strapped and you never seem to have the desired cash flow for your dream holiday. Apply for Holiday Loans. Holiday loans can finance your holidays when you need it and conveniently pay them back when you can. With a holiday loan you can afford to take some time out for yourself. Holiday Loans is a genre of personal loans. Personals Loans, as we all know, are meant for satisfying all our personal requirements, holiday being one of them. Personal loans taken up for the purpose of holiday are specifically categorized as holiday loans. Generally, Holiday loans are short term in nature and do not extend beyond 2-5 years. The loan amount ranges from as low as 3000 to as high as 25,000. A [http://www.apply-4-loans.co.uk/holiday-loans.html target=_blank]Holiday loan generally comes in two forms: Secured holiday Loans and Unsecured Holiday Loans. Secured Holiday Loans are offered to you against the collateral offered. Generally, you are required to offer home as collateral, however lenders might settle for automobiles, jewellery, stocks et al as per their policy. Secured Holiday is often considered as more favourable option because of reasons like: It allows you to take advantage of lower interest rates. The repayment terms are very flexible and the amount you are allowed to borrow is relatively high. It enables you to borrow a large amount of money. In contrast, in an Unsecured Holiday Loan the rate of interest charged is comparatively higher because of lack of collateral attached. However, unsecured holiday loans are approved in a lesser time. Tenants and homeowners who are not willing to offer their home as collateral find unsecured holiday loans.the ideal solution. Holiday Loans have the flexibility to fit into any circumstances. You dont have to have an impressive credit history in order to avail a holiday loan. Holiday Loans are open to bad credit also. People with CCJs, Arrears and Deafults have been successful in securing a holiday loan for themselves. However, it should be kept in mind that you might be required to pay a higher rate of interest because of your bad credit history. There are so many holiday loan companies available online who not help you secure a holiday loan but also go a step extra by informing you about where to stay, what places to visit, where to shop, and what to see. There are wide arrays of holiday loans available to suit your needs and requirements. All you need to do is to shop around and dig out a profitable holiday loan deal for you. Things to remember: Though it is very hard to keep control over your expenses while you are on a holiday; however, you need to stay alert and controlled as like all other types of loans, holiday loans are also meant to be repaid. So, plan repayment before you take holiday loans and try to restrict your expenses according to your budget. About the Author: The author is a business writer specializing in finance and credit products and has written authoritative articles on the finance industry. He has done his masters in Business Administration and is currently assisting Apply-4-Loans as a finance specialist. For more information please visit: [http://www.apply-4-loans.co.uk]http://www.apply-4-loans.co.uk. Article Source: http://EzineArticles.com/?expert=Debarati_Dhar http://EzineArticles.com/?Holiday-Loans—Relish-the-Beauty-of-Nature&id=122784 lethal dose of ambien generic zolpidem ambien 10 ativan 2 mg

By [http://ezinearticles.com/?expert=Jeff_Lakie]Jeff Lakie Not everybody is fortunate enough to win the lottery. If you’re like most of us, you have to work for living to put food on the table and a roof over your head. At times you find yourself with a little extra cash to splurge on something nice, but other times you find that an emergency or a once-in-a-lifetime opportunity requires more cash than you have on hand. What can you do when that happens? The answer is simple. Payday loans. Payday loans are bridge loans from lending institutions who will put money directly into your bank account and then on payday will take out the money they sent you (plus a little bit extra for interest) to help you pay for that emergency or take advantage of that opportunity. How do I get my money? All you need to do is to go online and type “payday loan” into the search line on your Internet browser. You should be able to find a number of web sites that can help you. When you go onto one of these web sites you’ll be asked to fill in a little bit of information about yourself and they use this information to confirm who you are. Then they’ll deposit the money right in your bank account! It usually takes a couple days and in some cases you may have to fax some additional information (like identification) before you get your money but it doesn’t take long and it’s really easy! How to I pay them back? Obviously, at some point they’re going to want the money back, because they are not a charity. So you let them know when your payday is and when that day comes around they will automatically take out the appropriate amount of money plus a little interest from your bank account and loan is paid off. It’s that easy! So next time you find yourself faced with a emergency or you need a loan to take advantage of that one-time opportunity, or you have simply just not budgeted enough to carry you through to the next check, a payday loan to help you. Jeff Lakie is the founder of [http://www.my-cash-advance-loan.info] Payday Loan Information a website providing information on [http://www.my-cash-loans.info] Payday Loans Article Source: http://EzineArticles.com/?expert=Jeff_Lakie http://EzineArticles.com/?Thinking-About-a-Payday-Loan?&id=77836 ativan recreational use ambien product ambien chemical name ativan information

By Adil Waseem The advent of e-commerce means of trading has accelerated the trend for business records to be held electronically. Keeping in view with change in method of trading, the central board of revenue has made the legal requirement for business for tax reasons that if they wish to store record electronically they have to seek specific permission from taxing authorities for doing so. The approval is given subject to conditions specified by Central board of Revenue. Indeed, it is possible that some traders without fulfilling the legal requirement may be already storing records electronically without CBR approval. In current conditions the need for CBR approval is must for the storage of records electronically and it may become outmoded of those records which are kept at remote server or out taxing jurisdiction. For effect tax administration and removal of record keeping requirements, processes and methodology of auditing used to store records electronically, Central board of revenue should promulgate acceptable standards of electronic record keeping for tax purposes. Legislation is urgently required to effect the change has means of transaction by advancement of technology should be considered urgently. Electronic commerce and the abuse of Data Does electronic commerce pose threat to the fair record keeping requirement? Personal databases of customer information allow businesses to abuse their database to evade the taxation. Problems are further aggravated when that company chooses to share the data with someone to whom they are not falling under tax jurisdiction of Pakistan or kept are remote server. We cannot say that misuse and tampering of personal and companies record keeping are not something that is limited to electronic commerce. A current phobia about electronic commerce record keeping requirement is international issue for international taxing authorities. When we more probe into matter of e-records, a question cross our mind, why should information or the online trading of web sites regarding buying preferences be treated so differently? The disturbing fact about buyers is that they have been designed to operate without the user knowing that they are subject to imposition of taxation, they are there thus, could be said to be the tax payers. The database of record as kept in cookies is tiny pieces of data which are sent by web servers and which can be placed on the user’s system for later retrieval. These cookies are used without any intention of misuse or tempering of record. There are various methods are used to find out if a visitor to a web site has been there before and thus show customized information. However, cookies placed viewer computer with malicious JavaScript or other code or may be designed in such a way as to temper or misuse the database to transaction and to hide the source of transaction for taxing authorities. These cookies can be disabled, but this has implications for interaction with the web site allowing them to hide the main streams of data base of web site. If taxing authorities do not have control over the collection and auditing of the personal or companys data base, then electronic commerce will facilitate the evasion of taxation. Although, several methods are used for tempering the database and to combat these trends CBR need to advance administrative power. Hosting of database in remote Server The record can be hosting at any jurisdiction, and application of retention and maintenance of record often arise legal issues which could only solved according prevailing laws of the web hosting sites. The sale tax only make it compulsory for the maintenance of the record at the business premises or registered place in Pakistan of all records of sellable transaction as provision of sale tax runs as follows; A registered person making taxable supplies shall maintain and keep at his business premises or registered office in English or Urdu language the following records of goods purchased and supplies made by him or by his agent acting on his behalf in such form and manner as would permit ready ascertainment of his tax liability during a tax period. But there is no specific statutory provisions are available for defining issues mentioned above. Lack of legislative embodiment of record keeping There must be appropriate legislation embodiment for record keeping and maintenance of the record of web server, if the construction of statutory are not available that could provide ample opportunity for the tax payer to avoid the taxes. The record keeping in electronic record only kept in net place within the premises of the business that can be easily accessible by the tax officer but real issue arise for ascertaining the taxable record of the sellable goods hosted in remote web server, Just look at provision of sale tax act, The Board may, by notification in the Official Gazette, specify for any class of taxable persons registered under this Act to use such electronic fiscal cash registers as are approved by the Board in the manner as may be prescribed . There is liberal construction of the statutory provision of sale tax in subsection (3) in which it has confirmed the power to CBR to prescribe in such form and manner for keeping electronic data, where a person who is required to maintain records under this Act may keep the record on electronic data in such form and manner as may be approved by the Board .This construction of statute can not meet the legislative requirement for keeping record of remote server; here must be specific rules for keeping the records as to avoid legal issue of collection taxes. Retention and destruction of Electronic Records There must be substantive provision, which could frame time and limitation in which the electronic record could be kept. Although the electronic records can be kept for more than one form but the application of the substantive provisions for the retention of record are difficult to implement. The production of electronic record for adjudication There are legal stands in the way for justice adjudication of legal issues is production of record before the courts, the way these records can be placed and who is going to certify the electronic record? The legislative construction of statute must provide the legal framework for resolving these legal issues so that just adjudication can be pronounced for settlement of e-records disputes. Authentication of database There must be some authority which could certify the record kept by the tax payer, the establishment of authenticated authority is an essential for authentication and verification of records, no certification body has not yet established, although it has been proposed in Electronic Transaction ordinance 2002. Standard for maintenance of records The must be minimum standard for the protection of records, the types of software used should be used? What type of measures should be taken for maintenance and destruction of e- records? The standards of liable must also be described in appropriate form so that the records can be kept appropriate electronic forms. The writer is an advocate of High Court and practicing immigration and corporate laws in Pakistan since September 2001. Author can be contacted by Adil Law Company (Advocates and Immigration lawyers) Office No.3 2nd Flr Hafeez Chambers 85 The Mall Rd Lahore Pakistan Telephone: +9242-6306195 +9242- 6360108 Fax: + 9242 6360108 Cell: +92300 4254910 E-mail: adil.waseem@lawyer.com Article Source: http://EzineArticles.com/?expert=Adil_Waseem http://EzineArticles.com/?E-taxation-and-Electronic-Records-Keeping&id=45118 ativan rss feed ambien tablet what is ativan used for what is making me irritable ambien or oxycodone