How to Get Money Back for Your Process and Procedures InvestmentsWritten by Chris Anderson
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Requirements to qualify If you fit these five basic requirements for research, then you might qualify under latest regulations. 1.New or Improved Product, Process or Software. Research must derive ways to improve a product or process such as development or improvement of a formula, invention or technique. 2.Technological. Research objective must be to discover technological information, based upon principals including computer science or engineering. 3.Research Involves Uncertainty or Risk. It must involve uncertainty or risk associated with design or method of design achievement, not including general business risk. 4.Experimentation Process. It must be well-documented and include failed and successful efforts. 5.Permitted Process. Activity for product or process improvement must relate to a function, performance, reliability or quality. Your Tax Credits are Waiting for You There is no better time to obtain ISO auditor training, well-defined process training, business process consulting, or to get maximum value out of a helpful key like Management Procedures Value Series. Tax credits may expire again later in 2005, so act before it is too late.

Chris Anderson is co-author of policies and procedures manual products, producing the layout, process design and implementation to increase performance. He is currently the Managing Director of Bizmanualz, Inc. Visit: Bizmanualz, Inc.
| | Mark Twain and his Views on Smoking CigarettesWritten by Alina
Continued from page 1 taking a glass of wine at dinner, etc., etc., etc. . . . You never see but one side of question. You are blind to fact that most old men in America smoke and drink coffee, although, according to your theory, they ought to have died young; and that hearty old Englishmen drink wine and survive it, and portly old Dutchmen both drink and smoke freely, and yet grow older and fatter all time. And you never try to find out how much solid comfort, relaxation and enjoyment a man derives from smoking in course of a lifetime, (and which is worth ten times money he would save by letting it alone,) nor appalling aggregate of happiness lost in a lifetime by your kind of people from NOT smoking." Mark Twain, San Francisco, 1865 Website: http://www.onlinesmoker.com/CigarettesArticles/smokingcigarettes.asp

Mark Twain and his Views on Smoking Cigarettes
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