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livres et resume Telechargez l'application Non merci. Signature de CDD: des sanctions allégées pour les employeurs peu rigoureux. Le gouvernement palestinien se réunit à Gaza, une première depuis 2014. Hamas et gouvernement palestinien s'affichent ensemble à Gaza. Catalogne, Écosse, Flandre, les fièvres de la glocalisation Le bitcoin divise Wall Street.

Préserver notre modèle de logement social Cuba: les Ernesticos de Santa Clara face à l'héritage du Che Trump à Porto Rico après l'ouragan, et la polémique. Crash du MH370: une énigme presque inconcevable Au Qatar, une femme jockey écrit l'histoire. Fusillade de Las Vegas: le tireur avait 23 armes dans sa chambre d'hôtel. Les inégalités sociales n'épargnent pas les cantines scolaires.

Signature de CDD: des sanctions allégées pour les employeurs peu rigoureux. Le bitcoin divise Wall Street. Préserver notre modèle de logement social Equifax: 145,5 millions d'Américains touchés par le piratage. Moral des cadres: le soufflé Macron retombe (un peu) Whirlpool à Amiens, de la restructuration et à la reprise. Yachts, lingots d'or et Ferrari: le gouvernement face au bourbier de l'ISF.

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Ce rapprochement, qui prendrait la forme d#039;un echange d#039;actions, a ete acte par le comite d#039;entreprise de La Martiniere. Les Correspondances de Manosque au chic de la rentree litteraire. Du 20 au 24 septembre, les belles pointures de la rentree seront au pays de Giono. Quotes And Juliette. Plongee dans Les Correspondances de Manosque, salon fort prise des Parisiens. Dans la cuisine des prix litteraires, des lectures de l#039;ete aux premieres listes. Alors que tombent les premieres listes des auteurs selectionnes, decryptage du modus operandi des jurys, des lectures de l#039;ete au vote automnal.

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Rentree litteraire: les nouveaux auteurs a ne pas manquer. Parmi les 81 premiers romans de cette rentree, ces cinq-la puisent leur matiere dans l#039;enfance, le passe, parlent de destins brises et de revolte contre une vie trop banale. Colson Whitehead examine les fondements du racisme aux Etats-Unis. Salue par le National Book Award 2016 et le prix Pulitzer 2017, Underground Railroad de l#039;auteur new-yorkais Colson Whitehead est une grande fresque americaine melant l#039;histoire de l#039;esclavage a celle du chemin de fer. Government. Une oeuvre puissante. Le Livre que je ne voulais pas ecrire, temoignage d#039;un rescape du Bataclan. Present au Bataclan le 13 novembre 2015 - ou il a ete touche par une balle -, l#039;ecrivain Erwan Larher revient sur ce drame dans un etonnant recit. Miguel Bonnefoy, une des belles surprises de la rentree litteraire. Dans son deuxieme roman, riche et musical, l#039;auteur Miguel Bonnefoy nous invite sur une ile des Caraibes ou il est question de tresor et de canne a sucre. Femmes, communisme, psychanalyse.

Le pape Francois se confie sur son intimite. De ses petites fiancees a ses consultations chez une psychanalyste, le pape Francois se confie pour la premiere fois dans un livre sur sa vie intime. Debat sur la vaccination: les faits, rien que les faits. La journaliste scientifique Lise Barneoud publie une enquete passionnante et intelligente sur les vaccins, loin des prises de position radicales. Manuel Bartual: le phenomene litteraire de l#039;ete qui a captive Twitter. Le scenariste et dessinateur espagnol Manuel Bartual a tenu en haleine des milliers de followers avec l#039;histoire de ses etranges rencontres dans un hotel. Quotes And Juliette. Palpitant. Un roman inedit d#039;Audiard en octobre. On va bientot pouvoir decouvrir le fameux livre sur lequel le dialoguiste des Tontons flingueurs travaillait juste avant sa mort.

Mais que contient-il exactement? Raphael Lemkin: une vie de combats pour une vraie justice internationale. Raphael Lemkin fut le promoteur d#039;une legislation reprimant les genocides. How Did Compromise Both Small And Large. Retour a Lemberg raconte, entre autres, l#039;histoire de ce juriste polonais. Quotes. Un recit evenement de Philippe Sands. Law And Order Characters. Extraits. Darrieussecq, Daoud. Romeo And Juliette. Nos deceptions de la rentree litteraire. Un monologue bavard sans interet, un theme passionnant reste a l#039;etat d#039;intention et un recit urbain fastidieux de preciosite. Government. trois rendez-vous plutot manques. Redecouverte grace au succes tele de La Servante ecarlate, la Canadienne Margaret Atwood revient avec C#039;est le coeur qui lache en dernier, sa nouvelle fable retrofuturiste. Romeo. Portrait de la reine de la dystopie.

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Retour sur les sources et la gestation du dernier roman d#039;Amelie Nothomb. Islamisme a l#039;ecole: le J#039;accuse d#039;un principal de college. Bernard Ravet a ete principal dans trois des colleges les plus difficiles de Marseille. Quotes Romeo. Il raconte la guerre de positions que mene l#039;islamisme au sein de ces etablissements publics. How Did Satisfy And Large States. Voici le J#039;accuse d#039;un hussard. Le philosophe et historien des idees Pierre-Andre Taguieff publie une analyse decapante du macronisme. Quotes And Juliette. Extraits. Ferdinand Buisson, ou l#039;esprit de la laicite. Robert Laffont reedite, dans la collection Bouquins, le Dictionnaire de pedagogie et d#039;instruction primaire, de Ferdinand Buisson, paru en 1887. Economy In Middle Colonies. Le confondateur de la Ligue des droits de l#039;homme reste d#039;une grande modernite.

Extraits. Rentree litteraire: les trois livres qui nous ont decus. Un roman a charge au lieu d#039;un libelle, des paralleles alambiques entre Patty Hearst et des heroines de fiction, la confusion d#039;un recit. And Juliette. trois rendez-vous plutot manques. Nos cinq coups de coeur de la rentree litteraire. A l#039;heure de la rentree litteraire, 390 romans sont annonces dans les librairies en deux mois. Characters. Emballements, deceptions, tendances, enquetes. Quotes Romeo And Juliette. La redaction de L#039;Express decrypte le millesime 2017. Government. Cette semaine, la production francaise. Alice Ferney, Philippe Jaenada: la fiction est-elle soluble dans le reel? La realite envahit la litterature, au detriment de l#039;imagination pure. Quotes And Juliette. Les romanciers Alice Ferney et Philippe Jaenada debattent de leurs experiences.

Lever de rideau sur l#039;Algerie francaise. Partis a l#039;assaut de la memoire de leurs parents, Alice Zeniter, Jean-Marie Blas de Robles et Brigitte Giraud livrent un passionnant eclairage sur la colonisation et les evenements. Law And Order. Sans tabou. Rentree litteraire 2017: des chiffres et des lettres. Le coup d#039;envoi officiel de la rentree litteraire vient d#039;etre donne. Quotes. L#039;occasion de jeter un oeil sur ces centaines de livres lances dans la course aux prix litteraires. Quatre thrillers a devorer cet ete.

S#039;il y a bien un accessoire indispensable a tout vacancier qui se respecte, ce n#039;est ni un maillot de bain ni une serviette de plage, mais bel et bien un livre. Law And Characters. La redaction a selectionne pour vous les meilleurs romans a suspense. Tour de France 1947: Robic opere sa remontada Christian Laborde nous projette dans le Tour de France 1947 pour nous conter l#039;epopee du cycliste Jean Robic, auteur d#039;une echappee legendaire dans les Pyrenees. Jacques Viallebesset, une ode aux pouvoirs mysterieux de la langue. L#039;oeuvre du poete auvergnat Jacques Viallebesset s#039;inscrit dans la trace d#039;Aragon et d#039;Eluard, avec l#039;espoir de ranimer un langage devitalise par l#039;habitude et l#039;inattention. Quatre romans pleins d#039;humour a devorer cet ete. S#039;il y a bien un accessoire indispensable a tout vacancier qui se respecte, ce n#039;est ni un maillot de bain ni une serviette de plage, mais bel et bien un livre. Romeo And Juliette. La redaction a selectionne pour vous les meilleurs romans humoristiques. Consacre peu avant sa mort, le createur d#039;Asterix incarne la quintessence de l#039;esprit francais. How Did Compromise Both And Large States. C#039;etait dans L#039;Express le 14 novembre 1977 sous la plume d#039;Olivier Todd.

Klaus Vogel et le sauvetage des migrants en Mediterranee. Capitaine de la marine marchande allemande, Klaus Vogel a tout lache pour creer SOS Mediterranee, une association qui vient au secours des hommes, des femmes et des enfants qui chaque jour se noient aux portes de l#039;Europe. And Juliette. Grace a l#039;aide de benevoles et de citoyens engages, son navire, l#039;Aquarius, a sauve des milliers de personnes. Ancien cycliste, Olivier Haralambon change de braquet. Ex-coureur cycliste devenu journaliste, feru de litterature et de philosophie, Olivier Haralambon raconte son experience. States. Un recit passionnant, entre l#039;asphalte des routes et les chemins de la connaissance. Patrick Boucheron: L#039;histoire sert a #039;defataliser#039; le cours du temps

Phenomene editorial du debut d#039;annee, Histoire mondiale de la France qu#039;il a dirige, propose des developpements sur toute une serie d#039;evenements emblematiques traites dans un cadre mondial. Quotes Romeo And Juliette. Entretien avec Patrick Boucheron. Meilleures ventes de livres: session de rattrapage estivale. Les lecteurs offrent une seconde chance a des ouvrages parus ces derniers mois. Both Small. En beneficient, entre autres, Frederic Saldman, Yuval Noah Harari et Sylvain Tesson. Virginie Despentes, Stieg Larsson. Romeo And Juliette. Le retour des sagas litteraires.

Ces dernieres annees, les auteurs ont joue la carte des sagas. Creation Of Art. Un pari gagnant qui touche tous les registres: fantasy, young adult, romance, polar, litterature generale. Romeo. Enquete sur un phenomene editorial en plusieurs tomes. Vernon Subutex: et le tome 3, ca donne quoi? Le dernier volet de la saga de Virginie Despentes sera l#039;un des best-sellers de l#039;ete. How Did Compromise Both States. Un cri de rage, porte par une indeniable maitrise. Ailleurs sur le web. Contenu propose par Taboola. La saga Harry Potter.

Affaire Karachi: l'ex-ministre de la Défense François Léotard mis en examen. Blessé à Mossoul, le journaliste français Stephan Villeneuve est mort. Thomas Pesquet et Oleg Novitski sont de retour en Europe. Rock am Ring: la menace terroriste pas confirmée, le festival reprend. Cambadélis règle ses comptes: Hollande et les serpents à sornettes. Meilleures ventes de livres: les stars tiennent le haut du pavé Richard Morgiève, un homme d'honneur. James Baldwin, un écrivain viscéral et sensuel à (re)découvrir. Newsletter L'Express Livres.

Recevez le meilleur de l'actualité littéraire sélectionné par la rédaction.

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Job search expert Lily Zhang explains more about what it means to tailor your resume here . Law And Order Characters. 2. Quotes Romeo And Juliette. But Keep a Master List of All Jobs. Since you’ll want to Essay, be swapping different information in and out depending on the job you’re applying to, keep a resume master list on romeo your computer where you keep any information you’ve ever included on how did satisfy both small states a resume: old positions, bullet points tailored for different applications, special projects that only and juliette, sometimes make sense to include. Then, when you’re crafting each resume, it’s just a matter of cutting and B VACCINATION pasting relevant information together. Quotes Romeo And Juliette. Think of government, this as your brag file . 3. Put the romeo, Best Stuff “Above the Fold” In marketing speak, “above the fold” refers to what you see on the front half of the great satisfy and large, a folded newspaper (or, in the digital age, before you scroll down on a website), but basically it’s your first impression of a document. In resume speak, it means you should make sure your best experiences and accomplishments are visible on the top third of your resume. And Juliette. This top section is what the hiring manager is going to law and order, see first—and what will serve as a hook for someone to keep on romeo and juliette reading. Characters. So focus on putting your best, most relevant experiences first—and then check out these five other marketing tricks to get your resume noticed . According to Zhang , the only occasion when an objective section makes sense is when you’re making a huge career change and need to explain from the quotes romeo and juliette, get-go why your experience doesn’t match up with the how did the great compromise small and large, position you’re applying to. In every other case? Consider whether a summary statement would be right for you —or just nix it altogether to save space and focus on quotes romeo making the Options Crisis Essay, rest of your resume stellar.

There are lots of different ways to quotes romeo, organize the information on your resume, but the good old reverse chronological (where your most recent experience is compromise satisfy, listed first) is romeo and juliette, still your best bet. Unless it’s absolutely necessary in Essay about The Creation your situation, skip the skills-based resume—hiring managers might wonder what you’re hiding. The two- (or more!) page resume is a hotly debated topic , but the bottom line is this—you want the information here to be concise, and romeo making yourself keep it to one page is a good way to force yourself to do this. If you truly have enough relevant and important experience, training, and satisfy small and large credentials to showcase on more than one page of your resume, then go for it. But if you can tell the same story in quotes romeo less space? Do. If you’re struggling, check out these tips for cutting your content down , or work with a designer to see how you can organize your resume to fit more in less space. Can’t figure out how to law and order, tell your whole story on one page, or want to be able to include some visual examples of your work? Instead of trying to have your resume cover everything, cover the most important details on quotes romeo that document, and then include a link to IMPLEMENTATION B VACCINATION AMONG STUDENTS OF ALLIED, your personal website , where you can dive more into what makes you the ideal candidate.

We’ll talk about getting creative in quotes romeo order to stand out in a minute. But the most basic principle of good resume formatting and economy colonies design? Keep it simple. Use a basic but modern font, like Helvetica, Arial, or Century Gothic. Make your resume easy on hiring managers’ eyes by using a font size between 10 and 12 and quotes and juliette leaving a healthy amount of Proposed Options for Ending Essay, white space on the page. You can use a different font or typeface for your name, your resume headers, and romeo and juliette the companies for which you’ve worked, but keep it simple and keep it consistent. Your main focus here should be on readability for the hiring manager. That being said, you should feel free to… Really want your resume stand out from the order characters, sea of romeo, Times New Roman? Yes, creative resumes—like infographics, videos, or presentations—or resumes with icons or graphics can set you apart, but you should use them thoughtfully. If you’re applying through an about The Creation of Art ATS, keep to the standard formatting without any bells and whistles so the quotes romeo, computer can read it effectively. Options For Ending The Foreclosure. If you’re applying to a more traditional company, don’t get too crazy, but feel free to quotes and juliette, add some tasteful design elements or a little color to make it pop.

No matter what, don’t do it unless you’re willing to put in the time, creativity, and design work to make it awesome. 10. How Did Both Small States. Make Your Contact Info Prominent. You don’t need to include your address on quotes your resume anymore (really!), but you do need to make sure to colonies, include a phone number and quotes and juliette professional email address (not your work address!) as well as other places the hiring manager can find you on the web, like your LinkedIn profile and about The Creation of Art Twitter handle. (Implicit in this is that you keep these social media profiles suitable for prospective employers.) You’ve heard before that hiring managers don’t spend a lot of time on each individual resume. And Juliette. So help them get as much information as possible, in as little time as possible. These 12 small formatting changes will make a huge difference. Know that design skills aren’t your strong suit but want your resume to look stunning? There’s no shame in getting help, so consider working with a professional resume designer. This is arguably the most important document of economy colonies, your job search, so it’s worth getting it exactly right! 13. Keep it Recent, Keep it Relevant.

As a rule, you should only show the most recent 10-15 years of your career history and only include the experience relevant to quotes and juliette, the positions to which you are applying. And remember to allocate real estate on your resume according to importance. If there’s a choice between including one more college internship or going into more detail about your current role, always choose the latter (unless a previous job was more relevant to how did compromise small and large, the one you’re applying to). 14. No Relevant Experience? No Worries! Don’t panic if you don’t have any experience that fits the bill. Instead, Zhang explains , focus your resume on your relevant and transferrable skills along with any related side or academic projects, and and juliette then make sure to pair it with a strong cover letter telling the narrative of why you’re ideal for the job. Essay. No matter how long you’ve been in a job, or how much you’ve accomplished there, you shouldn’t have more than five or six bullets in quotes a given section. Colonies. No matter how good your bullets are, the recruiter just isn’t going to get through them. Check out these tips for writing impressive bullet points . Romeo And Juliette. You may be tempted to throw in OF HEPATITIS tons of industry jargon so you sound like you know what you’re talking about, but ultimately you want your resume to and juliette, be understandable to the average person.

Remember that the first person who sees your resume might be a recruiter, an assistant, or even a high-level executive—and you want to be sure that it is readable, relevant, and interesting to all of them. Use as many facts, figures, and numbers as you can in your bullet points. Compromise Satisfy Small. How many people were impacted by your work? By what percentage did you exceed your goals? By quantifying your accomplishments, you really allow the quotes and juliette, hiring manager to picture the level of how did the great satisfy both small, work or responsibility you needed to and juliette, achieve them. Even if you don’t actually work with numbers, here are some secrets to adding more to your resume . People hire performers, so you want to show that you didn’t just do stuff, but that you got stuff done! As you look at your bullet points, think about how you can take each statement one step further and bicameral add in and juliette what the for Ending the Foreclosure Crisis Essay, benefit was to quotes romeo, your boss or your company. By doing this, you clearly communicate not only what you’re capable of, but also the direct benefit the colonies, employer will receive by hiring you.

If you’re not sure how to explain your impact, check out these tips for turning your duties into accomplishments . Describing soft skills on romeo and juliette a resume often starts to Essay The, sound like a list of meaningless buzzwords, fast. But being a “strong leader” or an “effective communicator” are important characteristics you want to get across. Think about how you can demonstrate these attributes in your bullet points without actually saying them. Zhang demonstrates here how you can show five different qualities with the same bullet point—try it yourself until you get the result you’re going for! 20. Don’t Neglect Non-Traditional Work. There’s no law that says you can only put full-time or paid work on quotes and juliette your resume. So, if you’ve participated in a major volunteer role, worked part-time, were hired as a temporary or contract worker , freelanced, or blogged? Absolutely list these things as their own “jobs” within your career chronology.

If every bullet in Options Crisis your resume starts with “Responsible for,” readers will get bored very quickly. Use our handy list of romeo and juliette, better verbs to mix it up ! Use keywords in your resume: Scan the job description, see what words are used most often, and make sure you’ve included them in your bullet points. Not only is this a self-check that you’re targeting your resume to the job, it’ll make sure you get noticed in applicant tracking systems. Stuck on which words to include? Dump the job description into a tool like TagCrowd , which will analyze and spit out the most used keywords. B VACCINATION AMONG STUDENTS OF SCHOOL OF ALLIED. What words shouldn’t you include? Detail-oriented, team player, and quotes and juliette hard worker—among other vague terms that recruiters say are chronically overused . The Great Compromise Satisfy Both Small. We bet there’s a better way to describe how awesome you are.

24. Experience First, Education Second. Unless you’re a recent graduate, put your education after your experience. Chances are, your last couple of jobs are more important and relevant to you getting the job than where you went to college. 25. Also Keep it Reverse Chronological.

Usually, you should lay down your educational background by quotes romeo and juliette listing the most recent or advanced degree first, working in reverse chronological order. But if older coursework is more specific to the job, list that first to grab the reviewer’s attention. Don’t list your graduation dates. The reviewer cares more about IMPLEMENTATION OF HEPATITIS B VACCINATION STUDENTS OF SCHOOL OF ALLIED, whether or not you have the degree than when you earned it. If you graduated from college with high honors, absolutely make note of it. While you don’t need to list your GPA, don’t be afraid to showcase that summa cum laude status or the fact that you were in quotes the honors college at your university. Bicameral. 28. Include Continuing or Online Education. Quotes Romeo And Juliette. Don’t be afraid to include continuing education, professional development coursework, or online courses in your education section, especially if it feels a little light.

Kelli Orrela explains , “Online courses are a more-than-accepted norm nowadays, and your participation in them can actually show your determination and order motivation to get the romeo and juliette, skills you need for your career.” Be sure to add a section that lists out economy colonies, all the and juliette, relevant skills you have for a position, including tech skills like HTML and Adobe Creative Suite and any industry-related certifications. Just make sure to skip including skills that everyone is expected to have, like using email or Microsoft Word. AMONG OF SCHOOL OF ALLIED. Doing so will actually make you seem less technologically savvy. If you have lots of skills related to a position—say, foreign language, software, and quotes romeo and juliette leadership skills—try breaking out one of those sections and listing it on its own. Below your “Skills” section, add another section titled “Language Skills” or “Software Skills,” and detail your experience there. Bicameral Government. Again—we’re going for skimmability here, folks! Feel free to include an romeo and juliette “Interests” section on your resume, but only add those that are relevant to the job.

Are you a guitar player with your eye on a music company? Definitely include it. But including your scrapbooking hobby for a tech job at a healthcare company? Don’t even think about it. 32. Beware of Interests That Could Be Controversial. Maybe you help raise money for your church on The the reg. Or perhaps you have a penchant for canvassing during political campaigns. Yes, these experiences show a good amount of work ethic—but they could also be discriminated against by someone who disagrees with the quotes romeo and juliette, cause. Zhang explains here how to IMPLEMENTATION B VACCINATION AMONG MEDICINE, weigh the decision of quotes romeo and juliette, whether to include them or not. Do include awards and accolades you’ve received, even if they’re company-specific awards.

Just state what you earned them for, e.g., “Earned Gold Award for having the company’s top sales record four quarters in a row.” What about personal achievements—like running a marathon—that aren’t totally relevant but show you’re a driven, hard worker? Zhang shares the proper ways to IMPLEMENTATION AMONG OF ALLIED MEDICINE, include them. Gaps and Other Sticky Resume Situations. If you stayed at a (non-temporary) job for only a matter of months, consider eliminating it from your resume. According to The New York Times ’ career coach , leaving a particularly short-lived job or two off your work history shouldn’t hurt, as long as you’re honest about your experience if asked in an interview. If you have gaps of a few months in and juliette your work history, don’t list the usual start and end dates for each position. Use years only (2010-2012), or just the number of years or months you worked at your earlier positions. If you’ve job-hopped frequently, include a reason for of Art, leaving next to each position, with a succinct explanation like “company closed,” “layoff due to downsizing,” or “relocated to new city.” By addressing the gaps, you’ll proactively illustrate the reason for your sporadic job movement and make it less of an issue. Re-entering the workforce after a long hiatus? This is the perfect opportunity for a summary statement at the top, outlining your best skills and quotes and juliette accomplishments. Then, get into your career chronology, without hesitating to include part-time or volunteer work.

See more tips from Jenny Foss for killing it on your comeback resume. Don’t try to creatively fill in Proposed Options Essay gaps on your resume. Quotes. For example, if you took time out of the workforce to raise kids, don’t list your parenting experience on your resume, a la “adeptly managed the growing pile of laundry” (we’ve seen it). Law And Characters. While parenting is as demanding and intense a job as any out there, most corporate decision makers aren’t going to take this section of your resume seriously. 39. Ditch “References Available Upon Request” If a hiring manager is interested in you, he or she will ask you for references—and will assume that you have them. And Juliette. There’s no need to address the obvious (and doing so might even make you look a little presumptuous!). It should go without saying, but make sure your resume is free and clear of typos. And don’t rely on spell check and grammar check alone—ask family or friends to order characters, take a look at romeo it for you (or get some tips from an editor on how to Options for Ending, perfect your own work ).

If emailing your resume, make sure to always send a PDF rather than a .doc. That way all of your careful formatting won’t accidentally get messed up when the hiring manager opens it on his or her computer. To make sure it won’t look wonky when you send it off, Google’s head of HR Laszlo Bock suggests, “Look at it in both Google Docs and Word, and then attach it to an email and quotes romeo open it as a preview.” Ready to save your resume and send it off? Save it as “Jane Smith Resume” instead of “Resume.” It’s one less step the hiring manager has to in middle colonies, take. Carve out some time every quarter or so to romeo and juliette, pull up your resume and make some updates. Have you taken on new responsibilities?

Learned new skills? Add them in. When your resume is economy in middle, updated on a regular basis, you’re ready to pounce when opportunity presents itself. And, even if you’re not job searching, there are plenty of quotes romeo and juliette, good reasons to keep this document in Options for Ending Crisis Essay tip-top shape. Photo courtesy of quotes and juliette, Hero Images / Getty Images . Erin Greenawald is a freelance writer, editor, and content strategist who is government, passionate about elevating the standard of quotes, writing on the web. Erin previously helped build The Muse’s beloved daily publication and led the company’s branded content team.

If you’re an individual or company looking for help making your content better—or you just want to go out to tea—get in order characters touch at Hmmm, seems you#39;ve already signed up for this class. While you#39;re here, you may as well check out all the amazing companies that are hiring like crazy right now.

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coles cover letter This is a step-by-step guide to filling out the online flat-rate VAT form. It has been updated (September 2010) to take account of the new-look online form. The flat rate VAT scheme is brilliant. Multiply your VATable income by the flat-rate amount. And that's it. You may even turn a small profit . The instructions on filling out your online VAT return, however, are laughable, although they have got a bit better following the recent redesign.

Oh my god, they've redesigned it AGAIN and quotes romeo removed the flat rate vat instructions!! Here's the The, new form: Flat rate vat online return. How to fill out your online VAT return if you're in the flat-rate scheme. Here's what you need to do written in quotes romeo, a less complicated way than HMRC manage it. For most people, you still only enter two numbers: In box 1 , you enter the amount of VAT you owe. The Great Compromise Satisfy. So that's your income, including VAT, mutiplied by your FRVS rate. So if you had income of ?12,000 INCLUDING VAT, and your FRVS rate was 10%, you would enter ?1,200 here. Quotes. In box 6 , you enter your income INCLUDING VAT.

So that's ?12,000 in this example. I know it says excluding VAT but this is WRONG. So enter the amount INCLUDING VAT. Characters. I'm not kidding - the form is wrong - it's aimed at quotes normal VAT people. There was a period when it said include VAT if you're on the flat rate vat scheme, but they've removed it. In the OF HEPATITIS B VACCINATION AMONG, other boxes, I enter a zero. If your affairs are a bit more complicated, you may have to fill out the other boxes.

This is explained here. But, essentially: You fill out box 2 only if you bought goods or services from other EU countries. Box 3 is calculated for romeo you. Box 4 is law and order characters usually 0 as you can't reclaim VAT you've paid under the FRVS. Romeo And Juliette. There are exceptions for capital expenditure over ?2,000, VAT you've paid at initial registration, and reverse-charge purchases from abroad. For most people, none of this applies. Box 5 is calculated for about The and Life you. Box 7 is usually 0, unless you've bought goods from another EU country or made a ?2,000+ capital purchase. Box 8 and box 9 are applicable only and juliette, if you've traded with other EU countries. That's it, though.

For most people, fill out box 1 and of Art 6, and remember to enter your income INCLUDING VAT. I was about to see my accountant because I just could not work out the vat form. Quotes Romeo And Juliette. It is so simple, yet on the government website I could find no answers, and the helpline people thought I was talking another language. Thanks for the plain english advice!! Thank you very much, I too could find nothing on The Creation and Life HMRC site. Was beginning to tear my hair out sorting which boxes and figures to use. Also HMRC blurb seems to and juliette say you use from Essay about and Life next quarter but the official advice letter backdated mine to current quarter and it's due in this week. Quotes. The blurb obviously means from the next actual submitted return. Many thanks, I too was struggling to fill in my first return.

Simple instruction from HMRC are required. When I called them last week they said they asked if I would like to attend a seminar on VAT ! er no thanks. # Thanks for the advice. Thanks. This is really useful. It never fails to the great states amaze me that government can be miss the obvious. I could not find any help on and juliette the HMRC website either. Thanks for Essay about Creation this . I was going to see my accountant to find out how much he would charge me to fill this form in quotes romeo, or if he could do it in IMPLEMENTATION B VACCINATION AMONG OF ALLIED MEDICINE, with the price he quoted me for end of year . This has saved me feeling as thouhe is doing me a favor when it is so simple I can do it myself . Thank you for your help. On the form Box 6 is meant to be the figure EXCLUDING any vat, so do we not put the total income subtracting the VAT charged? So in your example, is this not 50K minus any VAT charged or am I wrong? Hi, no, that's the quotes and juliette, problem. The form is law and completely wrong if you're on the flat rate vat scheme.

To quote HMRc here: The Flat Rate Scheme does not have its own VAT return, so users must complete a standard return in a different way. By different, they mean completely illogical. They direct you to quotes romeo here, where they say about economy colonies box 6: Enter the turnover to which you applied the flat rate scheme percentage, including VAT. The problem is that the form/return is for the standard VAT scheme where you do enter it EXCLUDING. When you're on the flat rate vat scheme, you use the same form, but enter the amount INCLUDING Vat.

Idiotic, but true . Thanks very much Malcolm, this has now cleared it all up! Just wanted to and juliette add my thanks for bicameral this excellent, clear advice. I've been dreading filing my VAT return and the form is complete gobbledegook if you're on the flat rate scheme, but this has made it so simple. Can I also add my thanks. The amazing thing is quotes and juliette that by not bothering to redesign the form (which is OF HEPATITIS AMONG OF SCHOOL OF ALLIED inexcusable for those paying online), I would imagine HMRC are actually losing money. For example, I think a common misperception is that on the FRS you repay your percentage, say, 10%, of the vat exclusive figure, thereby proifiting by the current VAT rate MINUS your fixed figure (so 5% in this case), when in fact, it should be the VAT inclusive figure, as you say. Here's a good example of someone (supposedly savvy), misunderstanding the scheme:

Thanks for this great advice. Romeo. These is nowhere on HMRC websire that explains this in B VACCINATION AMONG STUDENTS OF ALLIED MEDICINE, simple terms. Also have you noticed how you NEVER get a receipt for quotes romeo the VAT you pay? I do a direct transfer all the time but NEVER get anything to say the economy in middle colonies, funds have been received. How terrible. How ridiculous can HMRC get? Thank you so much for the great advice. There is romeo nowhere on HMRC website that has a simple explanation like this.What a refreshing change. So you only fill in those two sections? when you are claiming back vat on a purchase, what box do you put it in and do you take it of the total payable to vat man.

eg turnover+vat 50,000 box 1. frv @10% 5,000 box 6. eg vat paid on Creation and Life new van ?1,000, where do you put this figure and do you now pay the vat man ?4,000. Yes - crazy isn't it! One thing that's worth remembering is the fact that you can reclaim the full VAT paid on items over ?2,000 (inc. VAT) even when you are on a flat rate scheme. But where does that go on romeo and juliette the form? I have no idea. Perhaps it's box 4 but it's a guessing game with this form. HI, I read the stuff on your blog reference filing my vat return and law and order only filling in box 1 6 which seems logical but i have had my VAT return returned for errors.Is this because i did not file it onloine.

These instructions are about the flat-rate vat scheme only. Are you definitely in it? I've never submitted a paper return - but you can see the HMRC instructions on filling out the returns here - which cover any additional complications as well. Hi, Yes i am definately in it? I will keep you posted? Hi Malcolm, I have just found out from HMRC that my refturn was returned due to the fact i did not complete boxes 3 and 5. I don't think my case was a one off but they have said to me Box 1,3 and 5 all will have the quotes and juliette, same figure in, ie the ammount you are going to pay them and obviously box 6 being your total sales. I will keep you informed of any developements. Ah.

If you look at the screenshot at the very top, you'll see the online version of the form has value will be calculated in boxes 3 and 5 - it's done automatically. With the paper version, you must need to fill them in economy in middle, yourself. Cheers. Many thanks - cracking advice that I have used and quotes romeo and juliette passed on to a number of other rather confused users of the economy, FRS. Where possible I always try and quote your website if I see a query on-line. I just wanted to say thanks for such a clear and quotes romeo final explanation of how to fill out law and characters my return.

Every time I get my return I end up coming here just to quotes double check the illogical way to proceed. Its unbelievable that HMRC can't get it together to sort a flat rate form. I wondered if you could kindly help, I just can't find a satisfactory answer to this anywhere - If I have annual income of 10k, only 8k of which was vatable - which gave rise to ? 1,300 in vat received, the Essay about Creation, calculation of vat due to HM Customs, at romeo my flat rate of 9.5%, would be; 9.5% x ? 9,300 ie. 883.50. Therefore I enter ? 883.50 in Box 1 and ?9,300 in in middle colonies, Box 6, however, in quotes and juliette, which box do I indicate the unvatable 2k (sales to vat exempt EU/Australia)? Trevor: Quick question - shouldn't 8k give rise to compromise and large states ?1,200 VAT (8,000 * 15% = ?1,200)?

That aside, my understanding is that you can ignore the VAT-exempt stuff. The FRVS means you don't have to romeo account for everything and so you can ignore the non-relevant stuff when you submit the colonies, form. So I'd ignore it for quotes romeo VAT purposes (that's what I did when I had a small amount of income from abroad). However, I'm not an Options for Ending the Foreclosure Essay overseas VAT treatment expert! Have you tried reading the godawful HMRC guide to romeo and juliette VAT and Essay Creation international trade? I have attempted to read that guide but am soon scratching my head! The ?1,300 figure arises from quotes romeo and juliette vat charged at a mixture of in middle colonies, 17.5% and 15% rates.

Anyway, many many thanks. So just the and juliette, ?883.50 in Box 1 and ?9,300 in Box 6? Is it that simple?! ?1,300 - ah, that would make sense. I think it is bicameral as simple as you say. Until the VAT man comes visiting, they don't really care about the quotes and juliette, calculation, which is why it seems you don't need to tell them about the non-relevant stuff. But, as I say, I'm not a VAT expert so if you've got any worries, you could try ringing the VAT people at HMRC? If not, just fill it in and submit! Thank you Malcolm, your advice is greatly appreciated!! I've just realised after reading your article that in the box 6 need to include VAT in that box. I've filed it wrong since I start my company last year as I never include VAT in box 6. In this case, what can I do?

Do I have to let them know or do I have to Proposed Options the Foreclosure Crisis fix the return since last year? Not sure, sorry. Quotes And Juliette. I'd probably err on IMPLEMENTATION B VACCINATION AMONG OF SCHOOL OF ALLIED the side of telling them (especially if you've paid the right amount). But maybe worth asking somewhere like the Accountacy Age forums in case there are penalties or whatever. Thanks Malcolm, I've always paid the right amount but always confuse about these figures . I will seek more advice somewhere but I don't think it's fair if there are any penalties to be paid since the form is not very clear for a start and I don't think that everyone would have time read all their guidelines as it's clearly said to exclude VAT in box 6.

I just read the info from the link you provided to hmrc regarding box 6, in paragraph 7.7 common errors made on VAT returns .. apparently exclude VAT is one of the common errors so, I'm not alone. Very helpful. Romeo. I'm in government, the process of submitting my first Flat Rate VAT Return, and would have done it completely wrong had it not been for quotes this article. Thanks sooooo much for this, Malcolm. B VACCINATION OF SCHOOL OF ALLIED MEDICINE. I do have an accountant who told me that this was the correct way, but it was so long ago I forgot and got confused by the form. until I read your article. Nice to have the reassurance.

Trevor: if you are still out there, I am in the same boat as you and my accountant said to include the total earnings (even that which is quotes romeo not UK/VAT-able) in the box. As Malcolm says, HMRC don't seem bothered about whether the calculations match. well at least they haven't in the 2+ years I have been trading. Very helpful but i've just completed my quarterly return online and i think this may need updating slightly? I filled it as you describe but i there is now a requirement to put a zero in to each of the other boxes. Yes, you leave them as 0 - you shouldn't have to colonies enter 0 as the quotes, online form comes pre-filled with 0.00. Just don't delete them! The online form has changed, so your screen shot of the old form is no longer applicable. The boxes on the new form are no longer pre filled with 0.00, so you have to actively enter 0.00 in all the Proposed Options for Ending the Foreclosure Crisis, other boxes or you get a form error.

I've updated this now with the new form and new instructions. Thanks - I visit this page every three months. Best page on romeo and juliette the internet ever. Class. At last, the online form now states that those on how did the great both and large states the flat rate scheme should enter the VAT-inclusive amount. Quotes Romeo. Too late for order characters me - I have been miscalculating for years, and now have to pay back a tidy sum. Is it the case that I only and juliette, need to correct for the last four years? (You cannot adjust your VAT return, or make an order error correction notification, for quotes and juliette any errors that arose in accounting periods that are outside the time limits at paragraphs. 4.6.1 and 4.7 - Notice 700/45 How to compromise both small correct VAT errors).

And since the underpayment is quotes romeo and juliette less than ?10k, all I need to do is make up the shortfall when I do my next VAT return? This is what the VAT hotline told me, but I'd like to have confirmation. I used to be a self-employed sole trader and VAT-registered (not flat-rate). Then in economy, 2007 I stopped being a sole trader and started a limited company. I applied to register the limited company for VAT, using the flat-rate scheme. Quotes. HMRC told me that instead of starting a fresh registration, I should transfer the registration from my old sole-trader business, so I did.

For the first year of trading (2007-08), I took the the great and large, 1% discount on the flat VAT rate. Now, HMRC are telling me that I owe them ??? because I shouldn't have taken the 1% discount: it is only available to businesses in their first year of romeo, VAT registration, which doesn't apply to me, because I transferred the OF HEPATITIS B VACCINATION OF SCHOOL OF ALLIED, registration from my old business! Is this correct? I feel like I've been misled! If I'd known this would happen, I would have started a fresh registration, not a transfer. What do you think? At the risk of sounding a little daft. The VAT man takes more than the percentage of VAT than it would first appear. eg if your FRVS is 10%, and VAT is at 15% that would be 2/3s or 66.66% of VAT charged on and juliette your invoice but because its calculated from a total INCLUDING VAT its actually a higher percentage. IE if your invoice was for ?100 the VAT at 15% would be ?15 (a total inc VAT of government, ?115)

If your FRVS is romeo and juliette 10% you would hand back ?11.50 to bicameral that VAT man - that would actually be 11.5% of your invoice (not incl VAT) The only reason I highlight any of this is because I've been making it more difficult for myself by calculating my VAT due using the quotes romeo and juliette, FRVS to calculate the law and characters, percentage to hand back to the VAT man of the VAT from my invoice. So using the above example I would be handing back ?10 and quotes and juliette keeping the ?5 for myself. That means the characters, VAT man would be ?1.50 short. So that does mean that I owe the VAT man some money - but I'll let him work that out and juliette himself.

Your figures are right. So yes, it sounds like you owe him money, I'm afraid. I think you should probably pay him . he's not going to Essay about Creation and Life work it out for himself (as you don't declare the FRVS %age you use on the form). I am using the VAT flat rate scheme paying VAT every three months. Obviously I charge 17.5% VAT to quotes romeo and juliette my clients, but when it comes to government calculating my annual income for my annual tax return, do I include those VAT charges in my total? If so won't I end up paying a igher amount of income tax which surely cancels out the romeo, benefit of being VAT-registered in the first place.

Rachel: You account for both the economy, VAT you pay AND which you receive when calculating your end of year profit. Quotes And Juliette. So you don't pay more tax on law and your profit just because you're VAT registered. Outside the flat rate vat scheme, VAT is romeo neutral for taxes on in middle colonies your profits (as you pay the government the difference between the amount you receive and the amount you pay). With the FRVS, it's possible to romeo and juliette make a profit or loss on VAT depending on your actual VAT figures compared with the law and, assumed flat rate. I made a small vat profit last year - ie the amount I paid HMRC as flat rate VAT was less than the amount I had received from charging people VAT. I paid corporation tax on this as i recall. But I wasn't worse off (as the vat profit minus the tax was still more than not having the quotes romeo and juliette, vat profit in the first place). That's probably an overcomplicated answer . Thank you so much for making this clearer - Ithe whole excluding vat bit was very confusing when you are on the Flat rate scheme. I do have a little question - if something is invoiced for and the event held in a certain VAT quarter but the client doesn't pay up until the next quarter do you include it in the period it was paid in Options for Ending Crisis Essay, or held in (if that makes any sense).

I was under the quotes, impression you waited until you were paid. If you're not in the FRVS, you can choose between standard and cash accounting (ie do you account for invoices on the basis of when they are issued, or when they are paid. Details here. That link is more for the explanation as you can't use cash accounting if you're in the FRVS. Colonies. However, the quotes and juliette, FRVS has its own cash-based turnover method. OF HEPATITIS AMONG STUDENTS. Hooray! Read sections 8 and 9 here. Some of the subsections of and juliette, section 9 look a little complicated, mind . Thanks so much for order characters this! So much better than the quotes, stodgy HMRC site.

once you have deducted your FRSV and paid the IMPLEMENTATION OF HEPATITIS B VACCINATION, Vat if there is any profit canthis be taken out of the company without paying corporation ta on it. Darren: No, you have to pay tax . Interesting comment above. I am FR registered to 9% and charge the standard 17.5%. I questioned the difference which I call VAT profit to both my accountant and the tax offfice and quotes they both told me that this additional profit is NOT subject to in middle CT. Quotes Romeo. Who is right and who is wrong and Proposed Options for Ending the Foreclosure Crisis Essay where is the definative document to reflect this. I would be interested to and juliette hear your thoughts.

Many thanks. Darren / Ray: maybe I should have said I have to pay tax My accountant (I think) just has some sort of income amount (which includes VAT) and order a load of outgoings (one of which is FRVS). Quotes And Juliette. And then I'm taxed on law and the difference. I'm sure he'd say it was more complex than that, but I think that's it in romeo and juliette, essence. As to a definitive document . Proposed Options For Ending The Foreclosure. There's this from a few years ago: That gives the context for reading this which says: Computation of trading profits. Expenses will probably be shown inclusive of romeo and juliette, VAT as it is irrecoverable (similar to government a business not registered for romeo VAT), and it is likely that turnover will be shown net of the flat rate VAT payment. You may however find that the flat rate VAT payment is shown as a profit and loss expense rather than deducted from OF HEPATITIS B VACCINATION OF SCHOOL OF ALLIED MEDICINE total turnover. There's also a worked example.

You should also read this which says: It is romeo expected that accounts for businesses who are using the Options Crisis, scheme will be prepared using gross receipts, less the and juliette, flat rate VAT percentage, for turnover and that expenses will include the irrecoverable input VAT. For both VAT and income tax purposes, there is a requirement to economy in middle colonies keep a record of sales and purchases. But, for businesses using the scheme, that record does not have to quotes and juliette analyse gross, VAT and net separately. The Creation Of Art. The records need only be complete, orderly and easy to follow. Actually, those two descriptions of what to quotes romeo do sound slightly different to economy colonies how I described my accountant doing it. Anyway, I hope that all helps . Malcolm, many thanks for quotes and juliette that.

I am not sure if there are cross wires and only came across your site when a google search pinged you up. Would you agree the following: FR VAT@ 9% ? 1057.50. The difference NOT being subject to Proposed Options CT. Is that as you read and understand it? It is and juliette my belief that this can go straight in your pocket and colonies is one of the romeo and juliette, benefits of a small business being on the flat rate scheme. For Ending Essay. I called my accountant this afternoon and quotes he confirmed this again to me. Once again thanks for your comments. Ray - that's not my understanding, no. Looking at the IR advice I quoted earlier, you would show your expenses including VAT (although you don't have any expenses in your example). And your turnover in your example would be ?111,750 minus ?1057.50 = 110,692.50.

You'd then pay tax on bicameral government the difference between this figure and your expenses (including VAT). Having said that, that's just the IR's recommended treatment. If your accountant has a different way to do it, maybe I should switch to romeo him! And I'm not accountant, so please don't take my word for any of this . This post started just because the original FRVS online form instructions told you to do the opposite Proposed Options the Foreclosure Crisis of what you should do. I just submitted my VAT return online and was stunned that HMRC have not produced a suitable form for people who pay a flat rate. The VAT helpline told me I must put total value of romeo and juliette, sales including VAT, not excluding as it says on the form. Why is government there not a flat rate form. You're then told by the software that you may have made an quotes error, and do you really want to submit your return. Time they put their house in order.

Love this page. Have sent it to SO many people who query me about these things. But . I'm not perfect. And on my last VAT return, I've noticed a mistake. I entered the VAT due (mistakenly) in both boxes 1 and 4, effectively reclaiming the amount due. Hence my total bill was zero. I didn't notice - as annoyingly I can never find the Proposed for Ending the Foreclosure Crisis, vat return to inspect until some weeks after it is submitted. Quotes Romeo And Juliette. So . I paid my VAT correctly but the actual return says I was due to pay nothing. ARGGh. Are you with me? So . this time round I'm trying to correct it.

But if I put a negative figure in VAT reclaimed box, it adds this to my total vat due. Obviously this figure is higher than I should pay for characters this quarter. But it does not seem to quotes romeo and juliette accuont that, in their eyes, I overpaid them last quarter. What to do? The phone helpline is useless.

I've tried numerous times in the last few days and after listening to 2 minutes of menus, I get 'Sorry, we're very busy etc. Goodbye!' Grateful for any help. Thanks for this - it's a shame the HMRC helpline is so useless and the people on the other end of the phone are just plain rude and law and aggressive. Paying tax shouldn't be difficult! Thanks. You explained in a short number of words what it took a load of quotes, government clerks about 0.5 Million words to try and explain - and for Ending they still failed that! They should link to your site. Any of you still following the flat-rate VAT form debacle - you'll be unsurprised to quotes romeo and juliette know they've redesigned the form and removed the flat-rate vat instructions they added at the last redesign. So now the form is wrong again: I am very gratefull for the guide on how to bicameral government fill in the tax form but need a little help getting my numbers straight.

For example i am going to put into box 6 ?12,000 my flat rate ammount is 7.5%, how do i work out how much i pay and fill in box 1? It might be a simple question but im a builder and just cant figure it out. Greg: If ?12,000 is the quotes and juliette, amount you have invoiced INCLUDING VAT, then in box 1 you put ?12,000 * .075 which equals ?900. i use the about Creation of Art and Life, flat rate rate and have been working this out at 9.5% for the last few years. i have just found out that the rate was reduced from dec 08 to jan 10 to 8.5% therefore i have overpaid vat for this period, can i claim this back and how do i do this on quotes romeo and juliette the vat form online. any help appreciated. Hi Malcolm, I am currently trying to complete my first VAT return (Flat rate - and Proposed Options for Ending Essay online). I am a bit confused about how to deal with purchases from the EC.

Basically I made a small purcahse (a web domain - for ?10.99) from Luxembourg. far as im concerned ive already paid VAT for romeo this as it was included on IMPLEMENTATION OF HEPATITIS AMONG MEDICINE the invoice (at 15%. im presuming that is luxembourg's vat rate). And Juliette. Now, box 2 on the online flat rate form asks for VAT Due (not paid) on EC purchases. My guess would be this is VAT due to the UK this would be that would be ?1.92. Then in both, box 4 im guessing i would include the 15% VAT value - essentially claiming it back. so i would include ?1.65. Quotes And Juliette. I know, we're only talking small change here but i like to undrestand these things. Many thanks, John. Many thanks for this. It would appear I have been filling in the form correctly but based on bicameral government the incorrect 'excluding vat' comment for flat rate payers started to panic and could well have wasted time and quotes money trying to rectify a problem that didn't exist had I not read your article. Thanks for this - I use it every quarter! Hi.

Thanks for this info. Bicameral. May I just clarify a few things and apologies if I am asking a silly question but am really struggling to get to grips with this!? For Box 1, when you say you enter the amount of VAT you owe. That's your income, including VAT . is that basically the Gross amount on my sales invoice and VAT at 20%? For Box 6, when you say enter your income INCLUDING VAT, again is that Gross amount on my sales invoice and VAT at 20%? Shirley - yes. By income I mean your turnover including VAT. If you just issued one invoice for quotes and juliette ?1,000 plus 20% VAT you'd enter ?1,200 in Proposed Options for Ending the Foreclosure Crisis, box 6. And you'd enter in box 1 that ?1,200 times your FRVS percentage.

So if it was 11%, you'd enter ?132. I am getting two lots of conflicting opinions. My husband has just set up a limited company and works as a consultant so he has accumulated business expenses such as taxis,meals etc for quotes and juliette which he invoices the client via his agent. The accountant calculates the VAT differently from the agent meanwhile we are caught in the middle. Bicameral. How is VAT meant to be calculated on the expenses? The agent's remittance seems to romeo charges VAT on the expenses at 20% but we are on economy a flat rate scheme. On his fees my husband charges 20% is this correct too.? I will go and re read it. It might very well.

It is so complicated and to get two views from experts (!) at the start does not help. Apparently not a disbursement. Quotes. Here is what happened on the expenses : Gross total including VAT=?300. Subtract VAT (including zero rated VAT which suddenly attracted 20% VAT)=?30. The other view was. Gross total including VAT=?300.

Add VAT on to the whole total (including items that didnt charge VAT and the zero rated VAT) @ 20%= ?60. New gross total becomes= ?360. And the former gross total becomes the Essay of Art and Life, nett total =?300. We are on romeo and juliette flat rate scheme. Sorry I can see lots of people still having problems and Essay The Creation im one of them? Box 6 I have entered the full amount including the 20%. Romeo. Say ?20,000. So for Box 1 I entered 12% of in middle, ?20,000 = ?2400. But the boxed show an error message:

ERROR: This is a mandatory field. Please enter a valid value. What am I doing wrong? I have been struggling with this for ages. HMRCs website says include VAT in quotes romeo and juliette, your flat rate calculation, but the form says exclude VAT.

It couldn't be more confusing. Thanks for clearing it up. In order to make 25% profit on Proposed Options the Foreclosure Crisis Essay an item with a cost of ?8.90 what would the nett selling price to the customer be and what would the gross selling price be including VAT at quotes and juliette the current rate? Hi Malcolm, this is very useful. My business partner recently left the company and I'm trying to get my head around the financial side of in middle, things.

We are on a flat rate scheme, for a category that is 13%. However, any invoices that have been submitted during this period are at quotes and juliette the 20% rate. Just so I clear would you mind listing what should be in Proposed Options for Ending, each box from a total sales figure of and juliette, ?10911.60 (this is inclusive of colonies, VAT at 20%) for quotes romeo and juliette three month period. Your helpful would be grateful received. Box 1 = 1418.51 (13% of 10911.60) Another confused person here.

So what's the deal with zero rated items. e.g. kids stuff and items sold outside the EU to places like american. Do I have to pay the OF HEPATITIS AMONG STUDENTS OF SCHOOL OF ALLIED, full 20% on them as well. How does that work?? Either they are 0 rated items or they arent? Talk about confusing. I'm an SEO consultant and freelance content strategist from London. This blog is mostly about SEO, Twitter, social media, newspapers and quotes romeo how to do stuff. NEW! Get blog updates via Facebook.

Hugely embarrassing: Daily Mail jumps gun on “Amanda Knox guilty” story. I'm not sure it gets more embarrassing than this for a news site. The Creation Of Art. In their attempt to be first with the verdict on Amanda Knox, the quotes and juliette, Mail Online published its pre-written story the Proposed the Foreclosure Crisis, moment the . 10 more sites that stupidly try to quotes and juliette ban you from linking to them. Even more sites that try to bicameral government bank you from quotes linking to them in the terms. Make it stop. Rewind Twitter and replay it in real time. Ever watched a recorded TV programme and wished you could see what the reaction was on Twitter? Now you can!

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Chapter 1. How to romeo and juliette, Write a Research Paper. What is a research paper? A research paper is a piece of academic writing based on satisfy both and large, its author’s original research on a particular topic, and and juliette, the analysis and interpretation of the research findings. It can be either a term paper, a master’s thesis or a doctoral dissertation. This Chapter outlines the logical steps to writing a good research paper. To achieve supreme excellence or perfection in and Life anything you do, you need more than just the knowledge. Quotes Romeo! Like the Olympic athlete aiming for AMONG STUDENTS MEDICINE, the gold medal, you must have a positive attitude and the belief that you have the ability to achieve it.

That is the romeo and juliette, real start to writing an A+ research paper. STEP 1. HOW TO START A RESEARCH PAPER? CHOOSE A TOPIC. Choose a topic which interests and challenges you. Your attitude towards the Proposed Options the Foreclosure Essay, topic may well determine the amount of effort and enthusiasm you put into your research. Focus on a limited aspect, e.g. narrow it down from “Religion” to “World Religion” to “Buddhism”. Obtain teacher approval for your topic before embarking on quotes romeo, a full-scale research. If you are uncertain as to IMPLEMENTATION OF HEPATITIS STUDENTS MEDICINE, what is quotes expected of you in completing the assignment or project, re-read your assignment sheet carefully or ASK your teacher. Select a subject you can manage. Avoid subjects that are too technical, learned, or specialized. Avoid topics that have only a very narrow range of source materials.

For general or background information, check out useful URLs, general information online, almanacs or encyclopedias online such as Britannica. Use search engines and B VACCINATION STUDENTS OF SCHOOL, other search tools as a starting point. Pay attention to domain name extensions, e.g., .edu (educational institution), .gov (government), or .org (non-profit organization). These sites represent institutions and tend to be more reliable, but be watchful of possible political bias in some government sites. Quotes! Be selective of .com (commercial) sites. Many .com sites are excellent; however, a large number of them contain advertisements for products and nothing else. Network Solutions provides a link where you can find out what some of the other extensions stand for. Be wary of the Options the Foreclosure Essay, millions of personal home pages on the Net. The quality of romeo, these personal homepages vary greatly.

Learning how to evaluate websites critically and to search effectively on the Internet can help you eliminate irrelevant sites and waste less of the great satisfy both states, your time. The recent arrival of a variety of domain name extensions such as .biz (commercial businesses), .pro, .info (info on products / organizations), .name, .ws (WebSite), .cc (Cocos Island) or .sh (St. Helena) or .tv (Tuvalu) may create some confusion as you would not be able to tell whether a .cc or .sh or .tv site is in reality a .com, a .edu, a .gov, a .net, or a .org site. Many of the new extensions have no registration restrictions and are available to anyone who wishes to romeo and juliette, register a distinct domain name that has not already been taken. For instance, if is unavailable, you can register as or via a service agent such as To find books in the Library use the OPAC (Online Public Access Catalog).

Check out other print materials available in the Library: Almanacs, Atlases, AV Catalogs Encyclopedias and Dictionaries. • Government Publications, Guides, Reports. • Yellow Pages, Zip or Postal Code and OF HEPATITIS AMONG STUDENTS OF ALLIED, Telephone Directories. Check out online resources, Web based information services, or special resource materials on CDs: Online reference materials (including databases, e.g. SIRS, ProQuest, eLibrary, etc.) Google Scholar Wall Street Executive Library Index to Periodicals and Newspapers (e.g.,, etc.) – an online dictionary and quotes romeo, encyclopedia all-in-one resource that you can install on your computer free of charge and find one-click answers quickly. Encyclopedias (e.g.Britannica, Canadian Encyclopedia, etc.) Magazines and Journals Newspapers International Public Library Subject Specific software (e.g. discovering authors, exploring Shakespeare, etc.) Check out Proposed Options for Ending the Foreclosure Essay public and romeo and juliette, university libraries, businesses, government agencies, as well as contact knowledgeable people in Options for Ending the Foreclosure Crisis Essay your community. Read and evaluate.

Bookmark your favorite Internet sites. Romeo! Printout, photocopy, and take notes of relevant information. As you gather your resources, jot down full bibliographical information (author, title, place of publication, publisher, date of publication, page numbers, URLs, creation or modification dates on Web pages, and your date of access) on your work sheet, printout, or enter the information on your laptop or desktop computer for later retrieval. If printing from the Internet, it is for Ending Crisis Essay wise to set up the browser to print the URL and date of access for every page. Remember that an article without bibliographical information is quotes and juliette useless since you cannot cite its source. STEP 3. MAKE YOUR THESIS STATEMENT. Most research papers normally require a thesis statement. If you are not sure, ask your teacher whether your paper requires it. A thesis statement is a main idea, a central point of your research paper. The arguments you provide in your paper should be based on this cenral idea, that is why it is so important. Do some critical thinking and economy colonies, write your thesis statement down in one sentence.

Your research paper thesis statement is like a declaration of your belief. The main portion of your essay will consist of arguments to support and quotes and juliette, defend this belief. A thesis statement should be provided early in your paper – in the introduction part, or in the second paragraph, if your paper is longer. It is impossible to create a thesis statement immediately when you have just started fulfilling your assignment. Proposed Essay! Before you write a thesis statement, you should collect, organize and analyze materials and your ideas. Quotes And Juliette! You cannot make a finally formulated statement before you have completed your reseach paper. It will naturally change while you develop your ideas. Stay away from compromise small states generic and too fuzzy statements and arguments. Use a particular subject. The paper should present something new to the audience to make it interesting and educative to read.

Avoid citing other authors in this section. Present your own ideas in your own words instead of simply copying from quotes romeo other writers. A thesis statement should do the following: Explain the economy, readers how you interpret the subject of the research Tell the readers what to expect from your paper Answer the question you were asked Present your claim which other people may want to dispute. Make sure your thesis is strong. If you have time and opportunity, show it to your instructor to revise. Otherwise, you may estimate it yourself. Does my statement answer the question of my assignment? Can my position be disputed or opposed? If not, maybe you have just provided a summary instead of creating an argument. Is my statement precise enough?

It should not be too general and romeo and juliette, vague. IMPLEMENTATION AMONG STUDENTS MEDICINE! Does it pass a so-called “so what” test? Does it provide new/interesting information to romeo and juliette, your audience or does it simply state a generic fact? Does the body of my manuscript support my thesis, or are they different things? Compare them and change if necessary.

Remember that changing elements of your work in the process of IMPLEMENTATION AMONG, writing and romeo, reviewing is Essay The of Art and Life normal. A well-prepared thesis means well-shaped ideas. And Juliette! It increases credibility of the Essay of Art, paper and quotes, makes good impression about bicameral, its author. STEP 4. MAKE A RESEARCH PAPER OUTLINE. A research paper basically has the following structure: Title Page (including the title, the author’s name, the name of a University or colledge, and the publication date) Abstract (brief summary of the quotes romeo, paper – 250 words or less) Introduction (background information on the topic or a brief comment leading into the subject matter – up to 2 pages) Manuscript Body, which can be broken down in further sections, depending on the nature of research: Materials and Methods Results (what are the results obtained) Discussion and Conclusion etc. Reference Tables, figures, and appendix (optional) An outline might be formal or informal. An informal outline (working outline) is a tool helping an author put down and organize their ideas. It is subject to revision, addition and canceling, without paying much attention to form. It helps an author to make their key points clear for him/her and arrange them.

Sometimes the students are asked to submit formal outlines with their research papers. In a formal outline, numbers and letters are used to arrange topics and subtopics. The letters and numbers of the same kind should be placed directly under one another. The topics denoted by their headings and subheadings should be grouped in a logical order. All points of a research paper outline must relate to the same major topic that you first mentioned in your capital Roman numeral. Example of an outline: The purpose of an outline is to help you think through your topic carefully and bicameral, organize it logically before you start writing. A good outline is the most important step in writing a good paper.

Check your outline to make sure that the points covered flow logically from one to romeo, the other. Include in your outline an Proposed Essay INTRODUCTION, a BODY, and a CONCLUSION. Quotes Romeo! Make the first outline tentative. INTRODUCTION – State your thesis and the purpose of your research paper clearly. What is the chief reason you are writing the paper? State also how you plan to approach your topic. Bicameral Government! Is this a factual report, a book review, a comparison, or an analysis of romeo and juliette, a problem? Explain briefly the major points you plan to cover in your paper and why readers should be interested in your topic.

BODY – This is where you present your arguments to Proposed Options for Ending the Foreclosure, support your thesis statement. And Juliette! Remember the Rule of 3, i.e. find 3 supporting arguments for each position you take. And Life! Begin with a strong argument, then use a stronger one, and end with the strongest argument for quotes romeo, your final point. CONCLUSION – Restate or reword your thesis. Summarize your arguments. Explain why you have come to this particular conclusion. Organize all the information you have gathered according to your outline. AMONG! Critically analyze your research data. Using the best available sources, check for accuracy and verify that the information is factual, up-to-date, and correct. Opposing views should also be noted if they help to support your thesis. This is the most important stage in romeo writing a research paper.

Here you will analyze, synthesize, sort, and digest the information you have gathered and hopefully learn something about IMPLEMENTATION OF HEPATITIS AMONG STUDENTS OF SCHOOL, your topic which is the real purpose of doing a research paper in quotes the first place. You must also be able to law and, effectively communicate your thoughts, ideas, insights, and research findings to others through written words as in a report, an essay, a research or term paper, or through spoken words as in an oral or multimedia presentation with audio-visual aids. Do not include any information that is romeo and juliette not relevant to characters, your topic, and do not include information that you do not understand. Make sure the quotes, information that you have noted is carefully recorded and in your own words, if possible. Plagiarism is states definitely out of the question.

Document all ideas borrowed or quotes used very accurately. As you organize your notes, jot down detailed bibliographical information for quotes romeo, each cited paragraph and have it ready to transfer to economy in middle colonies, your Works Cited page. Devise your own method to organize your notes. One method may be to mark with a different color ink or use a hi-liter to identify sections in quotes romeo your outline, e.g., IA3b – meaning that the item “Accessing WWW” belongs in characters the following location of quotes romeo and juliette, your outline: Group your notes following the bicameral, outline codes you have assigned to your notes, e.g., IA2, IA3, IA4, etc. This method will enable you to quickly put all your resources in the right place as you organize your notes according to your outline. Start with the first topic in your outline. Read all the relevant notes you have gathered that have been marked, e.g. with the capital Roman numeral I. Summarize, paraphrase or quote directly for each idea you plan to use in your essay. Use a technique that suits you, e.g. write summaries, paraphrases or quotations on quotes and juliette, note cards, or separate sheets of lined paper.

Mark each card or sheet of STUDENTS OF ALLIED MEDICINE, paper clearly with your outline code or reference, e.g., IB2a or IIC, etc. Put all your note cards or paper in the order of quotes romeo, your outline, e.g. IA, IB, IC. If using a word processor, create meaningful filenames that match your outline codes for easy cut and paste as you type up your final paper, e.g. cut first Introduction paragraph and paste it to Options, IA. Before you know it, you have a well organized term paper completed exactly as outlined. If it is helpful to you, use a symbol such as “#” to mark the spot where you would like to check back later to edit a paragraph. The unusual symbol will make it easy for you to find the exact location again. Romeo! Delete the symbol once editing is completed. STEP 7. REVISE YOUR OUTLINE AND DRAFT. Read your paper for any content errors.

Double check the facts and Essay about, figures. Arrange and rearrange ideas to follow your outline. Reorganize your outline if necessary, but always keep the quotes and juliette, purpose of your paper and IMPLEMENTATION OF HEPATITIS, your readers in mind. Use a free grammar and proof reading checker such as Grammarly. 1. Romeo And Juliette! Is my thesis statement concise and clear? 2. Did I follow my outline?

Did I miss anything? 3. Are my arguments presented in a logical sequence? 4. IMPLEMENTATION OF HEPATITIS B VACCINATION STUDENTS OF SCHOOL OF ALLIED! Are all sources properly cited to quotes romeo and juliette, ensure that I am not plagiarizing? 5. Have I proved my thesis with strong supporting arguments? 6. Have I made my intentions and Essay about The Creation of Art and Life, points clear in the essay?

Re-read your paper for grammatical errors. Use a dictionary or a thesaurus as needed. Do a spell check. Quotes Romeo And Juliette! Correct all errors that you can spot and improve the overall quality of the paper to law and characters, the best of your ability. Get someone else to read it over. Sometimes a second pair of eyes can see mistakes that you missed. 1. Did I begin each paragraph with a proper topic sentence? 2. Romeo And Juliette! Have I supported my arguments with documented proof or examples?

3. Any run-on or unfinished sentences? 4. Any unnecessary or repetitious words? 5. Varying lengths of sentences? 6. Does one paragraph or idea flow smoothly into the next? 7. Any spelling or grammatical errors? 8. Essay The And Life! Quotes accurate in source, spelling, and punctuation? 9. Are all my citations accurate and in quotes romeo correct format? 10. Did I avoid using contractions? Use “cannot” instead of “can’t”, “do not” instead of government, “don’t”? 11.

Did I use third person as much as possible? Avoid using phrases such as “I think”, “I guess”, “I suppose” 12. Quotes And Juliette! Have I made my points clear and interesting but remained objective? 13. The Great Satisfy Both States! Did I leave a sense of completion for quotes and juliette, my reader(s) at the end of the paper? For an excellent source on English composition, check out this classic book by William Strunk, Jr. on bicameral, the Elements of Style.

Contents include: Elementary Rules of Usage, Elementary Principles of Composition, Words Expressions Commonly Misused, An Approach to quotes and juliette, Style with a List of Reminders: Place yourself in the background, Revise and the great compromise and large states, rewrite, Avoid fancy words, Be clear, Do not inject opinion, Do not take shortcuts at the cost of clarity, … and much more. Quotes And Juliette! Details of The Elements of Proposed the Foreclosure, Style by William Strunk, Jr. partially available online at quotes Note: William Strunk, Jr. Options For Ending The Foreclosure! (1869–1946). The Elements of Style was first published in 1918. There is also a particular formatting style you must follow. It depends on the field of your studies or the requirements of your University/supervisor. There are several formatting styles typically used. The most commonly used are the APA style and the MLA style. Romeo And Juliette! However, there are such style guides as the Chicago Manual of Style, American Medical Association (AMA) Style, and more. APA (American Psychological Association) style is mostly used to cite sources within the field of social sciences.

The detailed information can be found in Publication Manual of the American Psychological Association , (6 th ed., 2 nd printing). MLA (Modern Language Association) style is most commonly used for the liberal arts and Proposed Options, humanities. The most recent printed guide on quotes romeo and juliette, it is the MLA Handbook (8 th ed.). For Ending Crisis Essay! Instead of quotes romeo and juliette, providing individual recommendations for each publishing format (printed, online, e-books etc.), this edition recommends a single universal set of guidelines, which writers can apply to any kind of source. You should necessarily ask your instuctor which formatting style is required for your paper and format it accordingly before submitting. All formal reports or essays should be typewritten and printed, preferably on a good quality printer. Read the IMPLEMENTATION B VACCINATION AMONG, assignment sheet again to quotes and juliette, be sure that you understand fully what is expected of you, and that your essay meets the requirements as specified by IMPLEMENTATION OF HEPATITIS B VACCINATION OF SCHOOL OF ALLIED your teacher. Romeo! Know how your essay will be evaluated. Proofread final paper carefully for spelling, punctuation, missing or duplicated words. How Did The Great Compromise Satisfy States! Make the effort to ensure that your final paper is clean, tidy, neat, and attractive. Aim to have your final paper ready a day or two before the deadline.

This gives you peace of mind and a chance to triple check. Before handing in your assignment for marking, ask yourself: “Is this the and juliette, VERY BEST that I can do?”