Your Professional Background

The Real Reason you are Flabby

2012-02-03T15:39:00.000+07:00

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2012-02-03T15:31:00.000+07:00

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2012-02-03T15:05:00.001+07:00

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2012-02-03T14:10:00.001+07:00

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Easy Veggie Meal Plans Product Review

2011-12-12T14:49:00.002+07:00

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Net Profit Margin

2011-07-08T11:12:00.001+07:00

Net Profit Margin tells you exactly how the managers and operations of a business are performing. Net Profit Margin compares the net income of a firm with total sales achieved. The formula for Net Profit Margin is: Net Profit Margin = Net Income / Sales

For example, consider a firm that has an annual net income of $500,000 while the total sales achieved during the

year amount to $2,200,000. What's the Net Profit Margin?

Net Profit Margin = 500,000 / 2,200,000

Net Profit Margin = 22.7%

Operating Profit Margin

2011-07-08T11:08:00.001+07:00

The Operating Profit Margin will illustrate to you how efficiently the managers of a firm are using business operations to generate profit. This ratio also shows the success rate of these managers. The formula for Operating Profit Margin is: Formula: Operating Profit Margin = Earnings before Interest & Taxes / Sales

For example, consider a firm that has $2 million sales this year and an EBIT (Earnings before Interest & Taxes)

of $450,000. What is the Operating Profit Margin?

Operating Profit Margin = 450,000 / 2,000,000
Operating Profit Margin = 22.5%

GROSS PROFIT MARGIN

2011-07-08T10:45:00.001+07:00

GROSS PROFIT MARGIN (GPM) is one of the key performance indicators. The gross profit margin gives an indication on whether the average markup on goods and services is sufficient to cover expenses and make a profit. GPM shows the relationship between sales and the direct cost of products/services sold. It measures the ability of both to control costs and to pass along price increases through sales to customers. The gross profit margin should be stable over time. A persistent gradual decrease is likely to indicate that productivity needs to be increased to return profitability back to previous levels. The Gross Profit Margin illustrates the profit a company makes after paying off its Cost of Goods sold (cost of inventory). Gross Profit Margin illustrates to us how efficient the management is in using its labour and raw materials in the process of production. The formula for Gross Profit Margin is: Formula: Gross Profit / Net Revenue or Gross Profit Margin = (Sales - Cost of Goods Sold) / Sales For example, imagine a company with Gross Sales for 2006 equalling $5 million. The cost of goods sold amounts to $1.2 million. What is the Gross Profit Margin? Gross Profit Margin = (5,000,000 - 1,200,000) / 5,000,000 Gross Profit Margin = 3,800,000 / 5,000,000 Gross Profit Margin = 76% G

Good luck

2011-04-07T09:52:00.003+07:00

Have ability is not sure have lucky, but good luck is no need ability.

How to create formula for Spelling Number of currency:

2011-03-17T15:17:00.009+07:00

Ex. USD 1,512.50 = One Thousand Five Hundred Twelve US Dollars and Fifty Cents only

Type formula as "=SpellNumber(A2)"

How to configure it as below,
- Open Excel file ==> Press Alt+F11 ==> Insert ==> Module
- Copy this below code, then pass into new Module and save.

Code:

'Main Function

Function SpellNumber(ByVal MyNumber)

Dim Dollars, Cents, Temp

Dim DecimalPlace, Count

ReDim Place(9) As String

Place(2) = " Thousand "

Place(3) = " Million "

Place(4) = " Billion "

Place(5) = " Trillion "

' String representation of amount.

MyNumber = Trim(Str(MyNumber))

' Position of decimal place 0 if none.

DecimalPlace = InStr(MyNumber, ".")

' Convert cents and set MyNumber to dollar amount.

If DecimalPlace > 0 Then

Cents = GetTens(Left(Mid(MyNumber, DecimalPlace + 1) & _

"00", 2))

MyNumber = Trim(Left(MyNumber, DecimalPlace - 1))

End If

Count = 1

Do While MyNumber <> ""

Temp = GetHundreds(Right(MyNumber, 3))

If Temp <> "" Then Dollars = Temp & Place(Count) & Dollars

If Len(MyNumber) > 3 Then

MyNumber = Left(MyNumber, Len(MyNumber) - 3)

Else

MyNumber = ""

End If

Count = Count + 1

Loop

Select Case Dollars

Case ""

Dollars = "Zero US Dollar"

Case "One"

Dollars = "One US Dollar"

Case Else

Dollars = Dollars & " US Dollars"

End Select

Select Case Cents

Case ""

Cents = " and Zero Cent only"

Case "One"

Cents = " and One Cent only"

Case Else

Cents = " and " & Cents & " Cents only"

End Select

SpellNumber = Dollars & Cents

End Function

' Converts a number from 100-999 into text

Function GetHundreds(ByVal MyNumber)

Dim Result As String

If Val(MyNumber) = 0 Then Exit Function

MyNumber = Right("000" & MyNumber, 3)

' Convert the hundreds place.

If Mid(MyNumber, 1, 1) <> "0" Then

Result = GetDigit(Mid(MyNumber, 1, 1)) & " Hundred "

End If

' Convert the tens and ones place.

If Mid(MyNumber, 2, 1) <> "0" Then

Result = Result & GetTens(Mid(MyNumber, 2))

Else

Result = Result & GetDigit(Mid(MyNumber, 3))

End If

GetHundreds = Result

End Function

' Converts a number from 10 to 99 into text.

Function GetTens(TensText)

Dim Result As String

Result = "" ' Null out the temporary function value.

If Val(Left(TensText, 1)) = 1 Then ' If value between 10-19...

Select Case Val(TensText)

Case 10: Result = "Ten"

Case 11: Result = "Eleven"

Case 12: Result = "Twelve"

Case 13: Result = "Thirteen"

Case 14: Result = "Fourteen"

Case 15: Result = "Fifteen"

Case 16: Result = "Sixteen"

Case 17: Result = "Seventeen"

Case 18: Result = "Eighteen"

Case 19: Result = "Nineteen"

Case Else

End Select

Else ' If value between 20-99...

Select Case Val(Left(TensText, 1))

Case 2: Result = "Twenty "

Case 3: Result = "Thirty "

Case 4: Result = "Forty "

Case 5: Result = "Fifty "

Case 6: Result = "Sixty "

Case 7: Result = "Seventy "

Case 8: Result = "Eighty "

Case 9: Result = "Ninety "

Case Else

End Select

Result = Result & GetDigit _

(Right(TensText, 1)) ' Retrieve ones place.

End If

GetTens = Result

End Function

' Converts a number from 1 to 9 into text.

Function GetDigit(Digit)

Select Case Val(Digit)

Case 1: GetDigit = "One"

Case 2: GetDigit = "Two"

Case 3: GetDigit = "Three"

Case 4: GetDigit = "Four"

Case 5: GetDigit = "Five"

Case 6: GetDigit = "Six"

Case 7: GetDigit = "Seven"

Case 8: GetDigit = "Eight"

Case 9: GetDigit = "Nine"

Case Else: GetDigit = ""

End Select

End Function

Sub SpellCurencyNumber()

End Sub

Water Car

2011-03-17T10:48:00.006+07:00

Water car can use on the water and road.

WaterCar Inc:

Dave March, founder of WaterCar, Inc., has been building cars & boats since 1976 when he opened his collision repair facility in Fountain Valley, California. Since then, he has repaired and re-built thousands of vehicles at his facility, Fountain Valley Body Works, which is now one of the largest and most highly respected collision repair facilities in the industry.

In the late 1990’s, Dave March noticed that a number of design
specifications between cars and
boats were being shared. Boat manufactures were using lightweight high-performance automotive-type engines.

Car manufacturers were incorporating light-weight marine-type composite and alloy bodies and chassis. Additionally, automotive manufacturers were using materials specially manufactured to be extremely corrosion resistant. This gave Dave the idea of developing high-performance cars that could be driven on the water, and WaterCar, Inc. was born.

Dave’s vision was to see high-performance cars that were also high-performance boats. But he was not interested in previous amphibious vehicles that just float around. He was interested in designing a high-performance automobile capable of getting to plane on top of the water. His expectation was to reach freeway speeds in the water! His task was to incorporate the very latest materials and components into the optimum design for an amphibious vehicle.

Access Hotmail in Outlook with Microsoft Office Outlook Connector

2011-03-12T13:40:00.000+07:00

Using Microsoft Office Outlook Connector to sync between Windows Live Hotmail account and Outlook provides several advantages over HTTP or POP3 connection, as the connector also allows user to access and manage Hotmail account including e-mail messages, contacts and calendars from within Outlook. In Outlook, user can apply Junk Mail filter, rules, alerts, macros and etc. to the synced mail messages.
To use Microsoft Office Outlook Connector, download and install OutlookConnector.exe

After installing, start
Microsoft Outlook, and Outlook Connector will prompt user to enter Hotmail email address, password and sender name to tag with outgoing email. Once the information is entered, a new Hotmail folder will be added to the Outlook’s Mail Folders tree. Expand the Hotmail node to access Inbox, Drafts, Junk E-mail, Outbox, Sent Items and etc. In Calender and Contacts, there will be new addition of calendar and contacts in Hotmail address too.

To sync the email in Hotmail and Outlook, just click on Send/Receive button, or it will automatically receiving and sending email based on the preset interval. It’s also possible to use and access multiple Windows Live Hotmail or MSN Hotmail account with Microsoft Outlook Connector. To do so, click on Outlook Connector pull down menu on the menu bar, and then select Add a New Account.
Microsoft Outlook Office Connector only support Microsoft Outlook 2003 and Microsoft Outlook 2007. For others email client, Hotmail is adding POP3 and SMTP support to allow retrieving of email via POP3 protocol.

How to configure your Outlook GMail account

2011-03-11T11:46:00.002+07:00

Configuring the Outlook Gmail settings.

Below, we will detail how to setup Microsoft Office Outlook to send, receive and store email messages for a Gmail address. Before getting started, please make sure you know your Gmail email address and your Gmail password.

- Start Outlook: from the main Outlook window, go to Tools -> Email Accounts.

- On the Outlook popup window, select to "Add a new e-mail account" and click on Next.

- On the server type step, select POP3 for the Outlook email account type, then click on Next. There is no need to select the IMAP type, because the Gmail web based account will anyway keep a copy of all emails, just like an IMAP account would do.

- On the next screen, you will have to specify your Outlook Gmail settings, such as your Gmail username and password, Gmail server addresses, Gmail server ports and Outlook Gmail display name.

- On the User Information section, enter your Name (it can be anything, but remember this is going to be the name/text that people will see when you will send them an email via your Outlook Gmail account) and your Gmail email address.

- On the Server Information section, enter the Google Gmail servers:

+ Incoming mail server: pop.gmail.com

+ Outgoing mail server: smtp.gmail.com.

As an alternative, you may setup any other outgoing mail server that you have access to, such as your ISP's SMTP server or your own hosted outgoing server. However, if you setup a 3rd party outgoing mail server, you will not have access to sent emails via your web based Gmail account panel.

- On the Logon Information section, enter your Gmail User Name (which is the same as your Gmail email address) and your Gmail password. Tick the box "Remember password" in order to make Outlook to store the Gmail password, so it will not ask you about it every time when Outlook will send/receive emails for the Gmail account.

- Click on the "More Settings" button and go to the "Advanced" window tab.

+ On the "Incoming server (POP3)" field, enter 995 and mark the box "This server requires an encrypted connection (SSL)";

+ On the "Outgoing server (SMTP)" field, enter 465 and mark the box "This server requires an encrypted connection (SSL)".

You can also change the server timeouts period: this defines the time interval for which Outlook will wait to establish a Gmail connection, before triggering a connection error. The slower your Internet connection is, the greater period you should put.

The "Delivery" options are not important for an Outlook Gmail account: no matter what you would change here, Gmail will always keep a copy of each email on the Gmail server.

When you are done setting up your Outlook Gmail advanced settings, click on OK to return to the Outlook Gmail account window.

To verify your Outlook Gmail setup, click on the "Test Account Settings" button: this will make Outlook to attempt to login to your Gmail account and to send & receive an Outlook test email. If the test will succeed, you will notice the test email in your Outlook Inbox folder. If the test fails, Outlook will prompt you with the error messages - most likely, you didn't setup the correct server settings or the Gmail password is wrong.

Download Facebook photos

2011-03-05T23:15:00.000+07:00

You may download your albums,
photos where you have been tagged
and even your own friends' photos.

Pick&Zip is a totally free online tool that will allow you downloading photos from Facebookzip or pdf file.

Download tagged photos of you

With Pick&Zip you can download photos where you have been tagged even if you have not uploaded them.

Backup your pictures

Pick&Zip is a great solution to backup all your Facebook photos, with just a few clicks you can download all your albums and tagged photos.

Build your selection

If so you prefer, you can make a selection of the pictures you like best among your own, your friends', your fan pages and those of the groups you belong.

Ways to Ease the Stress

2011-03-05T22:02:00.002+07:00

Talk with someone about your feelings-anger, sorrow, and other emotions-even though it may be difficult
Don’t hold yourself responsible for any disastrous event or be frustrated because you feel that you
cannot help directly
Take steps to promote your own physical and emotional healing by staying active in your daily life patterns or by adjusting them. This healthy outlook will help yourself and your family. (i.e. healthy eating, rest, exercise, relaxation, meditation.)
Maintain a normal household and daily routine, limiting demanding responsibilities of yourself and your family.
Spend time with family and friends.
Participate in memorials, rituals, and use of symbols as a way to express feelings.
Use existing supports groups of family, friends, and church.
Establish a family emergency plan. Feeling that there is something that you can do can be very comforting.

Here's what you can do to improve emotional intelligence

2011-03-03T14:39:00.001+07:00

Here's what you can do to improve emotional intelligence:-

1/ Become aware of your emotions: how you feel about yourself, someone or something. The purpose of questioning is to learn to identify and label your emotion and also to change your focus of attention.

2/ Be more observant: develop curiosity and become observant. Look at your behavior. How do you react or respond to things and people. How are other people reacting in the same situation?
Look at the similarities and the differences. Notice the motivation. See which produce a better result or outcome and which ones cause confusion and misunderstandings.

3/ Look at your circle of friends: You will attract people who have the right and positive attitude and attributes if you are emotionally competent and stable. When your emotional intelligence level is high, people enjoy your company and will listen. You will have the ability to positively influence them and they will help you reach your goal.

4/ Improve your communication skills: Work on improving your nonverbal communication and to understand other people's body language and nonverbal cues. Your posture, inner chatters and verbal reinforcements affect how you feel and behave toward yourself. Words affect your emotions and so are your actions. So the next time when you feel the anger rising, breathe deeply. When you feel sad and lonely, take a brisk walk. Interrupt your negative emotions regularly to reprogram your mind and set new thinking patterns.

5/ Remember: Being emotionally intelligent means having the ability to understand your emotions and that of others and using this knowledge to relate better with people and succeed in life. The lack of it causes you not to accept yourself and other people and makes you want to rebel, more often subconsciously.

Tips and strategies for taking care of yourself

2011-03-03T14:19:00.000+07:00

* Stay calm and energized by appealing to the five senses: sight, sound, touch, smell, and taste. For example: Listen to music that lifts your mood up, place flowers where you will see and smell them to your heart, massage your hands and feet, or sip a good drink.

* Engage in mean
ingful, creative work. Do things that challenge your creativity and make you feel productive, whether or not you get paid for it – things like gardening, drawing, singing, painting, writing, playing an instrument, fixing or building something.

* Make friends and help others. Caring for the needy makes you feel needed and loved. There is no love quite as unconditional as the love, appreciation, and honor you receive back from them. Make yourself a good friend to others. You will never find yourself lonely again.

* Make time for leisure. Go to a funny movie, take a walk on the beach, listen to music, sing your favorite songs, read a good book, or talk to a good friend.

* Make time for contemplation and appreciation. Think about the things you’re grateful for. Mediate, pray, enjoy the sunset, or simply take a moment to pay attention to what is good, positive, and beautiful as you go about your day.

Everyone is different; not all things will be equally beneficial to all people. Some people feel better relaxing and slowing down while others need more activity and more excitement or stimulation to feel better. The important thing is to find activities that you enjoy and also give you a boost.

People who are mentally and emotionally healthy

2011-03-03T14:17:00.000+07:00

People who are mentally and emotionally healthy generally hold these values:

* A sense of contentment (Be happy and appreciative of what they have)
* A zest for living and the ability to laugh and have fun.
* The ability to deal with stress and bounce out and away from adversity.
* A sense of values in both their activities and relationships.
* The flexibility to learn new things and adapt to change for the better.
* A sense of balance (boundary) between work and play, rest and activity, etc.
* The ability to build and maintain healthy relationships (family, friends, love partners)
* Self-confidence and high self-esteem.

របៀបក្នុងការដាក់Normal.dotសម្រាប់Microsoft Office 2007,2010

2011-02-22T08:31:00.003+07:00

សម្រាប់Microsoft Office 2007ក៏មិនខុសពីOffice 2007ដែរគឺសម្រាប់ឯកសារ
Normal.dotគឺមានកន្ទុយmមួយទៀតគឺNormal.dotm។
សម្រាប់ការដាក់ឯកសារនេះគឺមានលក្ខណៈខុសគ្នាចំពោះWindows XP និង Windows Vista ឬ Windows 7

- សម្រាប់Windows XPត្រូវដាក់ទីតាំងC:\Document and Setting\ឈ្មោះAccount\AppData\Microsoft \Templates

- ប៉ុន្តែសម្រាប់Windows Vista និង Window 7ត្រូវដាក់ក្នុងទីតាំងC:\User\ឈ្មោះAccount\ApppData\Roaming\Microsoft\Templates។

បើសិនអ្នកមិនឃើញថតឯកសារApplication DataឬAppDataត្រូវចុចលើម៉ឺនុយ Tool>Folder Optionsហើយក្នុងតាបViewរួចចុចលើShow hidden files and folders។

CAMBODIAN TAXATION

2011-02-14T22:44:00.004+07:00

TAXATION

General overview

Most foreign investments and foreign investors will be affected by the following taxes:

· Tax on Profit

· Minimum Tax

· Withholding Tax

· Value Added Tax

· Import Duties

· Tax on Salary

There are various other taxes that affect certain investors, including:

· Accommodation Tax

· Specific Tax on Certain Merchandise and Services

· Tax for Public Lighting

· Other taxes

________________________________

TAX ON PROFIT

Scope of taxation

Cambodia’s taxation rules vary according to the taxpayer’s regime. Real regime taxpayers will include most large or incorporated taxpayers. The majority of foreign investors will fall into the real regime. Unless otherwise noted, our comments are therefore restricted to real regime taxpayers.

Residency and source

Resident taxpayers are subject to tax on world-wide income/profits while non-residents are taxed on Cambodian sourced income/profits only. Residents earning foreign sourced profits and income can receive credits for foreign taxes paid.

Resident taxpayers include companies organized or managed or having their principal place of business in Cambodia. For individuals, a non-Cambodian national will become a resident by having their residence or principal place of abode in Cambodia, or by being present in Cambodia for more than 182 days in any 12 month period ending in the current tax year.

A permanent establishment (PE) is taxable on its Cambodian source income only.

Rates of tax

Rate

- Standard rate 20%

- Oil and gas, and certain mineral exploitation activities 30%

- Insurance activities 5%

- (on gross premium income)*

- Resident individuals 0% to 20%

* For insurance and reinsurance companies, income derived from other business activities is subject to the

Tax on Profit rate of 20%.

Prepayments

A Prepayment of Tax on Profit equal to 1% of monthly turnover inclusive of all taxes except VAT, is required to be paid on a monthly basis by the 15th day of the succeeding month. The Prepayment can be offset against the annual Tax on Profit liability and the Minimum Tax (see below).

Where a taxpayer is in the period of Tax on Profit holiday, the taxpayer is also exempted from the Prepayment obligations. However, a nil monthly return will need to be lodged.

Where a taxpayer is not subject to Minimum Tax (see below), a monthly Prepayment of Tax on Profit must still be made. However, unutilised Prepayments from a prior year can be used to offset the current amount due and no physical payment may be required.

Tax holidays

A Qualified Investment Project (QIP), being a project recognised and registered with the Council for the Development of Cambodia (CDC) will be entitled to a tax holiday. The holidays take the form of a complete exemption from Tax on Profit. The Tax on Profit exemption period begins from the earlier of the year the QIP becomes profitable or 3 years from the issuance of the final Registration Certificate. The duration of these holiday periods is from 3 to 6 years.

Calculation of taxable profits

For Cambodian resident taxpayers, taxable profit is essentially the difference between total revenue, whether domestic or foreign sourced, and allowable expenses paid or incurred to carry on the business, plus designated passive income such as interest, royalties and rent.

Allowable and non-allowable deductions

Cambodia’s tax rules contain a general deductibility provision under which all expenditure first falls for consideration as a deduction. Any expenditure satisfying the general criteria will be deductible unless specific provisions apply, such as the item falling into the list of non-deductible expenditure.

Specific deductibility provisions apply to the following expenditure:

a. Designated payments to company officers, directors etc – deductible to a. the extent the payments are reasonable.

b. Plant and building related interest and taxes – to the extent incurred during b. the construction/acquisition phase, the expenditure must be capitalised and depreciated with the relevant property.

c. Interest not falling into (b) – deductible to the extent of interest income c. and 50% of residual income. The non-deductible portion may be carried forward to the succeeding year’s calculation.

d. Expenditure on tangible property – depreciable according to designated d. rates and methods of depreciation.

Items	Rate	Method
Building and structures	5%	Straight line
Computers, electronic information systems, software and data handling equipment	50%	Declining balance
Automobiles, trucks, office furniture and equipment	25%	Declining balance
All other tangible property	20%	Declining balance

e. Expenditure on intangible property – depreciable over the life of the property e. (or at 10% p.a.).

f. Expenditure constituting exploration and development costs – amortizable f. with reference to the exploitation of the relevant natural resource.

g. Charitable contributions – deductible to the extent the amount does not g. exceed 5% of taxable profit.

h. Amusement, recreation or entertainment – non-deductible.h.

i. Personal expenditure not subject to Tax on Salary – non-deductible.i.

j. Tax on Profit itself, including where paid on another’s behalf – non-j. deductible.

k. Withholding Tax, Tax on Salary and Tax on Fringe Benefit borne by a payor/k. Employer on behalf of suppliers/employees.

l. Various accrued expenses depending on stipulated conditions.

Special Depreciation

A QIP will be entitled to a 40% special depreciation in the first year of purchase or if later the first year the assets are used. However, the special depreciation will only apply to assets used in “manufacturing and processing” (still to be defined) and only if the taxpayer has elected not to use a tax holiday. A clawback provision exists for assets held for less than 4 years.

Losses

Taxpayers may carry forward their losses for five years. The carry-back of losses is not permitted. There is no provision for any form of consolidated filing or group loss relief.

To be eligible to carry forward tax losses a taxpayer must not change its activities or ownership.

If a taxpayer received a unilateral tax reassessment from the General Department of Taxation (‘GDT’), a taxpayer will not be able to utilise the tax losses brought forward in the year of reassessment.

Transfer Pricing

The GDT has wide powers to redistribute income and deductions between parties under common ownership in order to prevent the avoidance or evasion of taxes. Common ownership exists at a relatively low level of 20%.

No deduction is available for certain losses incurred on dealings between 51% commonly owned parties.

Administration

Tax on Profit returns are to be filed annually within 3 months of tax year end. The standard tax year is the calendar year although different tax year-ends can be granted upon application.

MINIMUM TAX

General overview

Real Regime taxpayers are subject to a separate Minimum Tax. The Minimum Tax is an annual tax with a liability equal to 1% of annual turnover inclusive of all taxes except VAT. However, an exemption has been provided for QIPs.

As a separate tax to the Tax on Profit, Minimum Tax is due irrespective of the taxpayer’s profit or loss position.

Administration

Minimum Tax is due 3 months after tax year end, being the same time as the annual Tax on Profit. A Minimum Tax liability can be reduced by Prepayment of Tax on Profit payments

WITHHOLDING TAX

Dividend distribution

Distributions of dividends are subject to Additional Tax on Profit on Dividend Distribution (Additional ToP) as follows:

Distribution of profits that were subject to a Tax on Profit rate of:	Additional ToP calculation
0%	Distribution x 20/100
9%	Distribution x 11/91
20%	Nil
30%	Nil

A shareholder is entitled to establish a special dividend account from which the relevant dividend may be on-paid without further Additional ToP obligations.

A dividend will be exempt from tax in the hands of the shareholder if Additional ToP and Withholding Tax (for non-resident shareholders) have been paid.

Other payments

Withholding Tax needs to be withheld on payments made by residents (and it seems only those who are real regime). The withheld tax constitutes a final tax when withheld in respect of resident and non-residents.

The types of payments caught are as follows:

Payment to residents

- Rental – 10%

- Interest – 15% (except payment to a Cambodian bank)

- Services – 15% (except payment to a registered taxpayer and supported by a valid VAT invoice)

- Royalties – 15

Payment to non-residents

- Interest – 14%

- Rent or right for use of property – 14%

- Management or technical fees (not defined) – 14%

- Dividends – 14%

Withholding Tax is due when the amount is paid. An expense is considered “paid” when it is recorded in the accounting records.

Withholding Tax is required to be remitted by the payer on a monthly basis, by the 15th day of the succeeding month.

Deductibility of withholding taxes

In the event that a taxpayer fails to withhold taxes (i.e. Withholding Tax, Tax on Salary and Tax on Fringe Benefits) from suppliers or employees, the taxpayer is not required to gross up the bases to calculate those taxes. Any withholding taxes borne by the taxpayer are not deductible for tax purposes.

VALUED ADDED TAX (VAT)

General overview

Under a VAT system, output tax is collected from a customer by adding VAT to the amount charged. However a business also pays input tax to its suppliers on purchases that it makes. The business must pay the output tax to the State after deducting the input tax paid to its suppliers. In theory, the business therefore pays tax on the value that it adds in the supply chain. The tax is ultimately borne by the end consumer, or a business that is exempt from tax, as these persons cannot recover input tax paid.

Scope of application

Cambodia’s VAT applies to the business activities of real regime taxpayers making taxable supplies. In each case the business must charge VAT on the value of goods or services supplied.

VAT also applies on the duty paid value of imported goods (but it appears not services). However, there are concessions for exporters and certain tax-exempt bodies. These are in addition to cigarettes, alcohol and motor vehicle products imported for the purpose of re-export. Imported goods include any associated services. Services connected to immovable property will be deemed to take place where the property is located. The importer must pay VAT to Customs at the same time they pay Import Duties.

VAT may be payable on the appropriation of goods for personal use, or as a result of the gifting of goods or services.

Exempt goods and services

VAT will not be payable in respect of a number of activities, including the supply of:

- Public postal services.

- Hospital and medical services, and the provision of goods incidental thereto.

- Public transportation activities operated by state owned providers.

- Insurance activities.

- Primary financial services.

- The import of certain personal effects.

- Non-profit activities in the public interest (as approved).

- Electricity.

If a business sells exempt goods or services, it will be unable to recover any input tax paid on its purchases. This contrasts with zero rating, where the sales are within the VAT system (albeit at a VAT rate of zero), and hence input tax can be recovered. Where a business generates both taxable and exempt sales, it will only be able to claim a deduction of input tax for the portion of inputs used in the taxable activity.

Rates of tax

There are two rates as follows:

This rate applies only to goods exported from Cambodia and services consumed outside Cambodia. Exports are defined to include the international transportation of passengers or goods, or services in connection thereto. In addition, this 0% rate applies to supporting industries or sub-contractors who supply certain goods and services to exporters (i.e. garment manufacturers, textile and footwear industries) subject to certain criteria.

10%

This standard rate applies to all other non-exempt supplies.

Basis of taxation

The output tax to be charged is calculated by multiplying the taxable value (net of VAT) by the applicable VAT rate. With respect to imported goods, VAT will be calculated on the CIF import price plus Import Duty plus any Specific Tax on Certain Merchandise and Services.

For goods sold on a hire purchase or financial lease basis, it appears VAT will be calculated on the total price and at the time of supply, rather than the installments actually received.

For goods made available under rental or periodic payment arrangements, the goods will be treated as being successively supplied.

Input credits will not be available for VAT charged on entertainment, petroleum products, mobile telephone calls or the purchase of passenger motor vehicles.

Registration

All real regime taxpayers making supplies of taxable goods and services in Cambodia must register for VAT.

QIP may register for VAT prior to making taxable supplies. This allows the taxpayer to claim VAT input credits and, in theory, obtain monthly refunds.

Administration

For domestic supplies, taxpayers will be required to file VAT returns and make VAT declarations and payments on a monthly basis, by the 20th day of the succeeding month. For imports, VAT will be payable to customs at the time of import.

Where the taxpayer’s input VAT for the month exceeds its output VAT, the business will have to carry the excess forward for three months. The business can then apply for a refund from the GDT.

Detailed rules exist in regard to specific invoicing and record keeping obligations. Invoices vary according to whether a VAT registered or non-registered person is being invoiced.

SPECIFIC TAX ON CERTAIN MERCHANDISE AND SERVICES

General overview

Specific Tax is a form of excise tax that applies to the importation or domestic production and supply of certain goods and services.

Rates of tax

The rates of tax for certain goods/services are as follows:

Good/Service	Rate
Diesel fuel	4.35%
Lubricant, brake oil, raw material for producing engine oil	10%
Motorcycles (including motor-tricycles) with capacity of more than 125cc and its spare parts	10%
Local and international air tickets sold in Cambodia	10%
Certain carbonated and similar non-alcoholic drinks	10%
Cigarettes	10%
Entertainment including Spa	10%
Local and international telecommunication services	3%
Tyres, inner-tubes and inner-tubes covers, etc.	15%
Cigars	25%
Beer (locally produced)	25%*
Beer (imported)	25%
Wine	10%

* Effective from 1 March 2010. Prior to 1 March 2010 temporarily maintained at 20%

SPECIFIC TAX ON CERTAIN MERCHANDISE AND SERVICES

Basis of taxation

For domestically produced goods, Specific Tax is calculated on the “ex-factory selling price”. The “ex-factory selling price” is defined as 65% of the selling price before VAT and any discount. For imported goods, the tax is calculated inclusive of customs duty and CIF value. For hotel and telecommunication services, the tax is payable on the invoice value. For air tickets, the tax is calculated based on the value of air tickets issued in Cambodia and will include travel within and outside of Cambodia.

Administration

For domestic sales, taxpayers must make Specific Tax declarations and payments on a monthly basis, not later than the 15th day of the succeeding month. For imports, Specific Tax is payable to Customs at the time of import. Detailed rules exist in regard to invoicing and record keeping obligations.

IMPORT AND EXPORT DUTIES

Import Duties

Import Duties are levied on a wide range of products. Rates vary from 0% to 35%.

Following Cambodia’s entry into ASEAN (during 1999), the government is required to reduce Import Duties in accordance with the Common Effective Preferential Tariffs program.

Investment incentives

Import Duty exemptions can be granted by the CDC to QIPs and specific industries (i.e. telecommunication services, exploration of oil and gas and mining activities).

Export Duties

Export Duties are levied on a limited number of items such as the export of timber and certain animal products (including most seafood.

TAX ON SALARY

General overview

Cambodia’s Tax on Salary rules follows internationally familiar residency and source principles. A Cambodian resident taxpayer’s worldwide salary will be subject to Cambodian Tax on Salary. For non-residents, only the Cambodian sourced salary will be subject to Tax on Salary. The place of salary payment is not considered relevant in determining source.

Tax on Salary extends to employment related remuneration only, as opposed to general personal income per se. Genuine consulting income is also excluded (although such income will be subject to Tax on Profit). There are rules that enable the authorities to deem certain consultants to be employees.

Residency

A Cambodian resident taxpayer includes any physical person who:

· has residence in Cambodia, or•

· has a principal place of abode in Cambodia, or

· is physically present in Cambodia for more than 182 days in any 12 month • period ending in the current tax year.

Taxable Salary

A distinction is made between cash and fringe benefit salary components. Different tax scales also apply.

Cash salary

Cash salary includes remuneration, wages, bonuses, overtime, compensations and employer provided loans and advances.

Fringe Benefits

Fringe benefits include:

· The (presumably private) use of motor vehicles.

· The provision of accommodation support (including utilities and domestic helpers).

· Low interest loans and discounted sales.

· Educational assistance (unless employment related, say, for training).

· Certain insurance support.

· Excessive or unnecessary cash allowances, and social welfare and pension • contributions.

· Entertainment or recreational expenditure (which may additionally be non-• deductible to the provider for Tax on Profit purposes).

Exempt Salary

Exempt salary includes:

· Certain redundancy payments.

· Reimbursement of employment related expenses.

· Certain uniform entitlements.

· Certain traveling allowances.

· The salaries of certain employees of approved diplomatic, international • and aid organizations.

· The salaries of non-residents where the salary cost is not deducted in Cambodia.

· The salaries of members of the National Assembly and Senate.

Deductions

There are small rebates for employee dependents and deduction for the repayment of employer loans or advances.

Rates of tax

Cash Salary – Residents

Monthly Salary (Riel)	Cumulative tax at top of band		Rate
0	500,000	0	0%
500,001	1,250,000	37,500	5%
1,250,001	8,500,000	762,500	10%
8,500,001	12,500,000	1,362,500	15%
12,500,001	upwards		20%

Cash Salary – non-residents

The rate for non-residents is a flat 20%. This constitutes a final tax.

Fringe Benefits

Fringe benefits are taxable at the flat rate of 20% of the amount paid.

Administration

As the Tax on Salary rate scales are stated in Cambodia Riel, earnings in foreign currency have to be translated into Riel. Official exchange rates are provided for this purpose.

Employers must make monthly Tax on Salary declarations and payments not later than the 15th day of the succeeding month. There is no annual return.

OTHER TAXES

Tax for Public Lighting (TPL)

TPL is imposed on the distribution in Cambodia of both foreign made and locally produced alcoholic and tobacco products.

TPL is levied at 3% of the value of such products at the time of each in-country sale. Value for these purposes includes all taxes other than TPL and VAT.

Accommodation Tax

Accommodation Tax is calculated at 2% of the accommodation fee inclusive of all taxes and other services except Accommodation Tax and VAT.

Accommodation Tax is a monthly tax and is due for payment not later than the 15th day of the following month for real regime taxpayers and by the 10th day of the following month for estimated regime taxpayers.

Tax on House and Land Rent

Businesses (other than those in the real regime) renting out land, buildings, certain equipment, storage facilities, etc are liable to Tax on House and Land Rent. The tax is levied at 10% of the relevant rental fee.

Patent Tax

Registered businesses must pay a (relatively nominal) Patent Tax on initial business registration and annually thereafter. Patent Tax is levied with reference to prior year turnover or estimated turnover.

In practice, the General Department of Taxation imposes Patent Tax at the top band regardless of the level of turnover.

Fiscal Stamp Tax

Fiscal Stamp Tax is to be paid on certain official documents and, perhaps more importantly for foreign investors, certain advertising postings and signages. Amounts vary according to such factors as the location of the signage, illumination and nationality of any scripted words.

Tax on Immovable Property

Land, houses, buildings and other constructions built on land are immovable property. The Tax on Immovable Property is levied at 0.1% per annum on immovable property with a value of more than the threshold of Riel 100,000,000 (approximately US25,000). The tax base is the market value as determined by the Immovable Property Assessment Council less the threshold. The owner of the immovable property is required to pay the tax by 30 September each year.

Tax on Unused Land

Land in towns and other specified areas, without any construction, or with construction that is not in use, and even certain built-upon land, is subject to Tax on Unused Land. The tax is calculated at 2% of the market value of the land per sq.m as determined by the Commission for Evaluation of Unused Land at 30 June each year. The owner of the land is required to pay the tax by 30 September each year.

Registration Tax (or Property Transfer Tax)

Certain documents relating to the establishment, dissolution or merger of a business, or the transfer of title in certain assets (such as land and vehicles) are subject to Registration Tax. The tax is imposed at the rate of 4% and is generally levied on the transfer value.

Tax on Means of Transportation

This tax imposes a number of statutory fees on the registration of certain transportation vehicles including trucks, buses, motor vehicles, and ships.

Tax Stamps

Domestic producers or importers of cigarettes have the obligation to buy and affix Tax Stamps on packets of cigarettes. No person is allowed to sell or display packaged cigarettes for sale without a Tax Stamp.

_{DOUBLE TAXATION AGREEMENTS}

At the time of writing, Cambodia had not negotiated any double taxation agreements.

INTERNATIONAL AGREEMENTS

Cambodia has entered into various Investment Promotion and Trade Agreements with countries including:

· Peoples’ Republic of China

· Republic of Korea

· Malaysia

· Republic of Singapore

· Switzerland

· Thailand

· Laos People’s Democratic Republic

· Republic of Indonesia

· Socialist Republic of Vietnam

· Federal Republic of Germany

· France

· Philippine

· Republic of Cuba

· Republic of Croatia

· Kingdom of the Netherlands

CDC AND INVESTMENT ISSUES

Most investments will require registration with the Ministry of Commerce (MoC) and other relevant ministries. The CDC may also be approached for the purposes of seeking investment incentives, as outlined under the Amended Law on Investment and Sub-Decree on the Implementation of the Amended Law on Investment.

Negative List

CDC licensing is however, not mandatory (except for certain large, politically sensitive projects, etc.) and are applicable to those projects that do not fall within the Negative List. We list some of the projects in the Negative List below:

· All kinds of commercial activities, import and export, any transportation services (except the railway sector).

· Currency and financial services.

· Activities that relate to newspapers and media.

· Production of tobacco products.

· Provision of value added services of all kinds of telecommunication services.

· Real estate development.

Investment Incentives

The investment incentives primarily consist of:

· An exemption from Minimum Tax.

· A Tax on Profit holiday of up to 6 years.

· Import duty exemptions.

Annually, a QIP is required to obtain a Certificate of Compliance (CoC) from the CDC to guarantee its investment incentives. The CoC is intended to provide confirmation that the QIP has acted in compliance with the relevant tax regulations.

STATUTORY AUDIT REQUIREMENT

All enterprises (physical or legal persons) that meet 2 of the following criteria are required to have their financial statements audited by an independent external auditor registered with the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA):

· Annual turnover above 3,000,000,000 Riels (Approx. US$750,000)

· Total assets above 2,000,000,000 Riels (Approx. US$500,000).

· More than 100 employees.

QIPs registered with the CDC are required to have their financial statements audited by independent external auditors registered with the KICPAA.

The law does not state the deadline for the enterprises to submit their audited financial statements. However, the deadline for audited financial statements to be completed is 6 months after accounting year-end i.e. for the financial year ended 31 December 2009, the deadline is 30 June 2010.

@By PricewaterhouseCoopers Cambodia

Stress Management Strategy

2011-02-13T14:02:00.003+07:00

1. Avoid unnecessary stress

Not all stress can be avoided, and it’s not healthy to avoid a situation that needs to be addressed. You may be surprised, however, by the number of stressors in your life that you can eliminate.

Learn how to say “no” – Know your limits and stick to them. Whether in your personal or professional life, refuse to accept added responsibilities when you’re close to reaching them. Taking on more than you can handle is a surefire recipe for stress.
Avoid people who stress you out – If someone consistently causes stress in your life and you can’t turn the relationship around, limit the amount of time you spend with that person or end the relationship entirely.
Take control of your environment – If the evening news makes you anxious, turn the TV off. If traffic’s got you tense, take a longer but less-traveled route. If going to the market is an unpleasant chore, do your grocery shopping online.
Avoid hot-button topics – If you get upset over religion or politics, cross them off your conversation list. If you repeatedly argue about the same subject with the same people, stop bringing it up or excuse yourself when it’s the topic of discussion.
Pare down your to-do list – Analyze your schedule, responsibilities, and daily tasks. If you’ve got too much on your plate, distinguish between the “shoulds” and the “musts.” Drop tasks that aren’t truly necessary to the bottom of the list or eliminate them entirely.

2. Alter the situation

If you can’t avoid a stressful situation, try to alter it. Figure out what you can do to change things so the problem doesn’t present itself in the future. Often, this involves changing the way you communicate and operate in your daily life.

Express your feelings instead of bottling them up. If something or someone is bothering you, communicate your concerns in an open and respectful way. If you don’t voice your feelings, resentment will build and the situation will likely remain the same.
Be willing to compromise. When you ask someone to change their behavior, be willing to do the same. If you both are willing to bend at least a little, you’ll have a good chance of finding a happy middle ground.
Be more assertive. Don’t take a backseat in your own life. Deal with problems head on, doing your best to anticipate and prevent them. If you’ve got an exam to study for and your chatty roommate just got home, say up front that you only have five minutes to talk.
Manage your time better. Poor time management can cause a lot of stress. When you’re stretched too thin and running behind, it’s hard to stay calm and focused. But if you plan ahead and make sure you don’t overextend yourself, you can alter the amount of stress you’re under.

3. Adapt to the stressor

If you can’t change the stressor, change yourself. You can adapt to stressful situations and regain your sense of control by changing your expectations and attitude.

Reframe problems. Try to view stressful situations from a more positive perspective. Rather than fuming about a traffic jam, look at it as an opportunity to pause and regroup, listen to your favorite radio station, or enjoy some alone time.
Look at the big picture. Take perspective of the stressful situation. Ask yourself how important it will be in the long run. Will it matter in a month? A year? Is it really worth getting upset over? If the answer is no, focus your time and energy elsewhere.
Adjust your standards. Perfectionism is a major source of avoidable stress. Stop setting yourself up for failure by demanding perfection. Set reasonable standards for yourself and others, and learn to be okay with “good enough.”
Focus on the positive. When stress is getting you down, take a moment to reflect on all the things you appreciate in your life, including your own positive qualities and gifts. This simple strategy can help you keep things in perspective.

Adjusting Your Attitude

How you think can have a profound effect on your emotional and physical well-being. Each time you think a negative thought about yourself, your body reacts as if it were in the throes of a tension-filled situation. If you see good things about yourself, you are more likely to feel good; the reverse is also true. Eliminate words such as "always," "never," "should," and "must." These are telltale marks of self-defeating thoughts.

4. Accept the things you can’t change

Some sources of stress are unavoidable. You can’t prevent or change stressors such as the death of a loved one, a serious illness, or a national recession. In such cases, the best way to cope with stress is to accept things as they are. Acceptance may be difficult, but in the long run, it’s easier than railing against a situation you can’t change.

Don’t try to control the uncontrollable. Many things in life are beyond our control— particularly the behavior of other people. Rather than stressing out over them, focus on the things you can control such as the way you choose to react to problems.
Look for the upside. As the saying goes, “What doesn’t kill us makes us stronger.” When facing major challenges, try to look at them as opportunities for personal growth. If your own poor choices contributed to a stressful situation, reflect on them and learn from your mistakes.
Share your feelings. Talk to a trusted friend or make an appointment with a therapist. Expressing what you’re going through can be very cathartic, even if there’s nothing you can do to alter the stressful situation.
Learn to forgive. Accept the fact that we live in an imperfect world and that people make mistakes. Let go of anger and resentments. Free yourself from negative energy by forgiving and moving on.

5. Make time for fun and relaxation

Beyond a take-charge approach and a positive attitude, you can reduce stress in your life by nurturing yourself. If you regularly make time for fun and relaxation, you’ll be in a better place to handle life’s stressors when they inevitably come.

Healthy ways to relax and recharge

Go for a walk.
Spend time in nature.
Call a good friend.
Sweat out tension with a good workout.
Write in your journal.
Take a long bath.
Light scented candles

Savor a warm cup of coffee or tea.
Play with a pet.
Work in your garden.
Get a massage.
Curl up with a good book.
Listen to music.
Watch a comedy

Don’t get so caught up in the hustle and bustle of life that you forget to take care of your own needs. Nurturing yourself is a necessity, not a luxury.

Set aside relaxation time. Include rest and relaxation in your daily schedule. Don’t allow other obligations to encroach. This is your time to take a break from all responsibilities and recharge your batteries.
Connect with others. Spend time with positive people who enhance your life. A strong support system will buffer you from the negative effects of stress.
Do something you enjoy every day. Make time for leisure activities that bring you joy, whether it be stargazing, playing the piano, or working on your bike.
Keep your sense of humor. This includes the ability to laugh at yourself. The act of laughing helps your body fight stress in a number of ways.

Stress Identify & Solution

2011-02-13T13:50:00.005+07:00

How to Reduce, prevent, and Cope with Stress

It may seem that there’s nothing you can do about your stress level. The bills aren’t going to stop coming, there will never be more hours in the day for all your errands, and your career or family responsibilities will always be demanding. But you have a lot more control than you might think. In fact, the simple realization that you’re in control of your life is the foundation of stress management.

Managing stress is all about taking charge: taking charge of your thoughts, your emotions, your schedule, your environment, and the way you deal with problems. The ultimate goal is a balanced life, with time for work, relationships, relaxation, and fun – plus the resilience to hold up under pressure and meet challenges head on.

Identify the sources of stress in your life

Stress management starts with identifying the sources of stress in your life. This isn’t as easy as it sounds. Your true sources of stress aren’t always obvious, and it’s all too easy to overlook your own stress-inducing thoughts, feelings, and behaviors. Sure, you may know that you’re constantly worried about work deadlines. But maybe it’s your procrastination, rather than the actual job demands, that leads to deadline stress.
To identify your true sources of stress, look closely at your habits, attitude, and excuses:

Do you explain away stress as temporary (“I just have a million things going on right now”) even though you can’t remember the last time you took a breather?
Do you define stress as an integral part of your work or home life (“Things are always crazy around here”) or as a part of your personality (“I have a lot of nervous energy, that’s all”).
Do you blame your stress on other people or outside events, or view it as entirely normal and unexceptional?

Until you accept responsibility for the role you play in creating or maintaining it, your stress level will remain outside your control.

Start a stress journal

A stress journal can help you identify the regular stressors in your life and the way you deal with them. Each time you feel stressed, keep track of it in your journal. As you keep a daily log, you will begin to see patterns and common themes. Write down:

What caused your stress (make a guess if you’re unsure).
How you felt, both physically and emotionally.
How you acted in response.
What you did to make yourself feel better.

Look at how you currently cope with stress

Think about the ways you currently manage and cope with stress in your life. Your stress journal can help you identify them. Are your coping strategies healthy or unhealthy, helpful or unproductive? Unfortunately, many people cope with stress in ways that compound the problem.

Unhealthy ways of coping with stress

These coping strategies may temporarily reduce stress, but they cause more damage in the long run:

Smoking
Drinking too much
Overeating or undereating
Zoning out for hours in front of the TV or computer
Withdrawing from friends, family, and activities

Using pills or drugs to relax
Sleeping too much
Procrastinating
Filling up every minute of the day to avoid facing problems
Taking out your stress on others (lashing out, angry outbursts, physical violence)

Learning healthier ways to manage stress

If your methods of coping with stress aren’t contributing to your greater emotional and physical health, it’s time to find healthier ones. There are many healthy ways to manage and cope with stress, but they all require change. You can either change the situation or change your reaction. When deciding which option to choose, it’s helpful to think of the four As: avoid, alter, adapt, or accept.
Since everyone has a unique response to stress, there is no “one size fits all” solution to managing it. No single method works for everyone or in every situation, so experiment with different techniques and strategies. Focus on what makes you feel calm and in control.

Dealing with Stressful Situations: The Four A’s

Change the situation:

Avoid the stressor.
Alter the stressor.

Change your reaction:

Adapt to the stressor.
Accept the stressor.

Motivate yourself

2011-02-13T13:38:00.003+07:00

As young children, we have a great ability to learn and to see past setbacks. As we begin to meet expectations created by our families, schools, and environment, the motivation of our early years shifts from our goals to pleasing others, and often our desire to learn suffers.
How can you motivate yourself?

With this exercise, try to

recognize your sense of discovery

take responsibility for your learning

accept the risks inherent in learning with confidence, competence, and autonomy

recognize that "failure" is success:
learning what doesn't work is on the same path
as learning what does work

celebrate your achievement in meeting your goals

Strategies for critical thinking

2011-02-13T13:30:00.001+07:00

Strategies for critical thinking in learning and project management
Critical thinking studies a topic or problem with open-mindedness.
This exercise outlines the first stage of applying a critical thinking approach to developing and understanding a topic. You will:

Develop a statement of the topic

List what you understand, what you've been told
and what opinions you hold about it

Identify resources available for research

Define timelines and due dates
and how they affect the development of your study

Print the list as your reference

Time Management

2011-02-13T13:25:00.002+07:00

Developing time management skills is a journey
that may begin with this Guide, but needs practice and other guidance along the way.

One goal is to help yourself become aware of how you use your timeas one resource in organizing, prioritizing, and succeeding in your studies
in the context of competing activities of friends, work, family, etc.

First: try our exercise in time management:
How do you spend your time each day?

Strategies on using time:

These applications of time management have proven to be effective as good study habits.
As we go through each strategy, jot down an idea of what each will look like for you:

Blocks of study time and breaks
As your school term begins and your course schedule is set, develop and plan for, blocks of study time in a typical week. Blocks ideally are around 50 minutes, but perhaps you become restless after only 30 minutes? Some difficult material may require more frequent breaks. Shorten your study blocks if necessary—but don’t forget to return to the task at hand! What you do during your break should give you an opportunity to have a snack, relax, or otherwise refresh or re-energize yourself. For example, place blocks of time when you are most productive: are you a morning person or a night owl?
Jot down one best time block you can study. How long is it? What makes for a good break for you? Can you control the activity and return to your studies?

Dedicated study spaces
Determine a place free from distraction (no cell phone or text messaging!) where you can maximize your concentration and be free of the distractions that friends or hobbies can bring! You should also have a back-up space that you can escape to, like the library, departmental study center, even a coffee shop where you can be anonymous. A change of venue may also bring extra resources.
What is the best study space you can think of? What is another?

Weekly reviews
Weekly reviews and updates are also an important strategy. Each week, like a Sunday night, review your assignments, your notes, your calendar. Be mindful that as deadlines and exams approach, your weekly routine must adapt to them!
What is the best time in a week you can review?

Prioritize your assignments
When studying, get in the habit of beginning with the most difficult subject or task. You’ll be fresh, and have more energy to take them on when you are at your best. For more difficult courses of study, try to be flexible: for example, build in “reaction time” when you can get feedback on assignments before they are due.
What subject has always caused you problems?

Achieve “stage one”--get something done!
The Chinese adage of the longest journey starting with a single step has a couple of meanings: First, you launch the project! Second, by starting, you may realize that there are some things you have not planned for in your process. Details of an assignment are not always evident until you begin the assignment. Another adage is that “perfection is the enemy of good”, especially when it prevents you from starting! Given that you build in review, roughly draft your idea and get going! You will have time to edit and develop later.
What is a first step you can identify for an assignment to get yourself started?

Postpone unnecessary activities until the work is done!
Postpone tasks or routines that can be put off until your school work is finished!
This can be the most difficult challenge of time management. As learners we always meet unexpected opportunities that look appealing, then result in poor performance on a test, on a paper, or in preparation for a task. Distracting activities will be more enjoyable later without the pressure of the test, assignment, etc. hanging over your head. Think in terms of pride of accomplishment. Instead of saying “no” learn to say “later”.
What is one distraction that causes you to stop studying?

Identify resources to help you
Are there tutors? An “expert friend”? Have you tried a keyword search on the Internet to get better explanations? Are there specialists in the library that can point you to resources? What about professionals and professional organizations. Using outside resources can save you time and energy, and solve problems.
Write down three examples for that difficult subject above?
Be as specific as possible.

Use your free time wisely
Think of times when you can study "bits" as when walking, riding the bus, etc. Perhaps you’ve got music to listen to for your course in music appreciation, or drills in language learning? If you are walking or biking to school, when best to listen? Perhaps you are in a line waiting? Perfect for routine tasks like flash cards, or if you can concentrate, to read or review a chapter. The bottom line is to put your time to good use.
What is one example of applying free time to your studies?

Review notes and readings just before class
This may prompt a question or two about something you don’t quite understand, to ask about in class, or after. It also demonstrates to your teacher that you are interested and have prepared.
How would you make time to review?
Is there free time you can use?

Review lecture notes just after class
Then review lecture material immediately after class.
The first 24 hours are critical. Forgetting is greatest within 24 hours without review!
How would you do this?
Is there free time you can use?

Review your ten applications above.
Select one, and develop a new study habit.
Try something you have a good chance of following through and accomplishing. Nothing succeeds like a first successful try!
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Develop criteria for adjusting your schedule
to meet both your academic and non-academic needs
Effective aids:

Create a simple "To Do" list
This simple program will help you identify a few items, the reason for doing them, a timeline for getting them done, and then printing this simple list and posting it for reminders.

Daily/weekly plannerWrite down appointments, classes, and meetings on a chronological log book or chart.
If you are more visual, sketch out your schedule
First thing in the morning, check what's ahead for the day
always go to sleep knowing you're prepared for tomorrow

Long term plannerUse a monthly chart so that you can plan ahead.
Long term planners will also serve as a reminder to constructively plan time for yourself