Pavement Paint Selection and Usage

When it comes to the placement of traffic markings and other signs in a parking lot, the most cost effective and practical option is the use of pavement paint. Thermoplastic markings, while incredibly durable and able to last as long as a decade before being replaced, are also prohibitively expensive, and largely unnecessary given the relatively low traffic volume and vehicle speeds that are encountered in a parking lot. Pavement marking tape, on the other hand, is designed for temporary structures or events, and is not meant to be constantly replaced in an area that will see years and years or regular use. Thermoplastics and marking tapes also lack the flexibility that pavement paint possesses, since paint can technically be used to paint any word or icon in existence, limited only by the skill of the painter or the presence of the right stencils for the task. A wide variety of durable stencils are available on the market today, ranging from simple numbers and letters, to popular icons, to court patterns for popular street games like shuffleboard and hopscotch. Of course, the only way to take advantage of these stencils is by purchasing pavement paint, and sticking to painting as chosen method of marking application.  cbr testing uk

There are quite a number of different kinds of pavement paint, which are designed to be sprayed or painted on differing surface types. Freshly laid asphalt and new concrete are very different in their stability and composition from concrete and asphalt that have been around for some time, so the paint formulations for these surfaces likewise have to be adapted for them. Pavement paints are relatively quick-dry, and should be ready to use within 60 minutes of their application. Presently, the norm is for these paints to be water-based, out of concern for the environment and in consideration of the harm that harsher chemicals can inflict. These paints replace the former solvent-based ones, which are admittedly sturdier but also released injurious substances into the air. Thus, the trade-off of durability for safety is the current norm.

Color is also something to think about when buying a set of pavement paints. Yellow and white are popular choices, since they catch the light easily and are visible even in the evenings. Red is also good for marking prohibited areas, due to the association of prohibition or warning with this color. However, don’t let these options stifle your creativity. If you think that other colors, like blue and green, suit the parking lot better or conform to a prescribed company color scheme, then you should be free to mark the lot accordingly. Just be aware of local ordinances that may require certain markings or icons to be a particular color.


Eight Tips For Launching Your Real Estate Investing Career

Eight Tips for Getting Started in Real Estate Investing


This article is just the basics for getting started in real estate investing. This is not a how to article but an article that gives you some information about things to do to get started. Everything in this article is tools that can be applied to helping anyone get started in real estate investing. I am going to give you my eight keys to getting started. Nothing is right or wrong but reflects the point of view of the author. Laws and legal practices vary from state to state, and laws can change over time. The author does not vouch for the legality of his opinions, nor is there any intent to supply legal advice. The author strongly encourages the reader to consult with professionals and an attorney prior to entering in any real estate transaction or contract. The author is not a writer but he is a real estate investor. There will be grammar mistakes and errors, so don’t be too critical of the grammar but focus your energy on what is being said. With that said prepare yourself to think a little differently and expand your mind. Let’s get started on an amazing adventure. what is my home worth

The Eight Tips are as follows

1. Desire
2. Goal Setting
3. Learning What To Do
4. Attending a Real Estate Investing Seminar
5. The Billings Montana Market
6. Finding a Mentor
7. Your Real Estate Team
8. Just Do IT

1. Desire

Before we get in to the bolts and nails of real estate investing in I want to talk to you about desire. If you are going to be successful at anything in life including real estate investing you have to have the desire to do it. Desire is defined as longing or craving, as for something that brings satisfaction or enjoyment. Desire stresses the strength of feeling and often implies strong intention or aim. In real estate investing if you don’t have a desire to learn and grow as a human being and really get satisfaction out of it, then real estate investing is going to be hard to do. When I go out and look at a property it brings me a lot of enjoyment. Every aspect brings me joy from talking to home owners, figuring out how I can make a deal work, to buying the house and to finding a good homeowner or tenant for the house. Real estate investing may not be for everyone but real estate investing can offer anyone the financial freedom we all crave for. If you do not have the desire for real estate investing that is ok, it can still help you to live your dreams and help you to get where you want to go in the future.

Why is real estate investing an amazing avenue for anyone to live out all of their dreams? Let me ask you a few questions. Do you have enough money to do anything you want? Do you have everything you want? No debt? A nice house? Great Marriage? The freedom to do anything regardless of how much it costs and the time it takes? If you have all of these things then you are one of the few people in America who does. Most people may be working fifty hours a week and making just enough to pay their bills. In today’s day and age most people are living pay check to pay check never really knowing if they will make enough to pay the bills that just keep piling up. If you cannot keep up with your monthly bills how are you going to plan for retirement or send your kids to college or have time to enjoy life. The answer to all of these questions is becoming financially free. Now it’s not going to be easy everyone will have to get off the couch and out of their comfort zone. Real estate is proven to be one of the fastest ways to get your out of the rat race of the nine to five and begin living the life you deserve to live. Everyone wants something different out of their life. Some dream of traveling the world, spending more time with family, volunteering, golfing, laying on a beach, giving back to the community, or anything that will make them happy. There are thousands of things that make people happy.

Making it in real estate takes a person who has a strong desire to change their lives for the better and think big. Anyone can become a great real estate investor. It is going to take a lot of work and can be a struggle at times but in the end it will be the most amazing feeling ever. The people that make it in real estate investing all have a few things in common. First they run their real estate investing business like any other business out there. Second they get out there and network with anyone and everyone. Some people might be like me and have a hard time talking to other people. If you are that is ok, anyone can learn how to become a people person, it just takes hard daily work. You have to push yourself past your comfort zone. The third thing is that you cannot be afraid to fail. Everyone has failed at something but the most successful people out their learn from their failures. The fourth thing is that you have to put a good team together. I will go into putting a team together in a later chapter. The concept of putting a team together is so that when you don’t know something you have team members that know what to do and can help you with questions. The can also make sure that you are not working yourself to death. You do not want to be the person doing everything in your business. Doing everything is a receipt for failure. You have to put together good people who you can trust and rely on. The fifth thing is that you need a mentor. Sixth and final is the desire to do it. No one can become successful at something if they don’t want to do it and don’t get satisfaction out of what they are doing.

2. Setting Goals

Having goals is one of the most important aspects of achieving what you want in life. You don’t want to just have your goals up in your head you want to write them down and past what you have wrote on the wall somewhere or in the bathroom mirror. You want to review your goals daily and read them out loud to yourself. This way you remind yourself everyday why you are building your business.

How should you start to write down you goals? First off you should think big, and by big I mean HUGE. If your goals are too small you will easily achieve them and have nothing else to look forward too. You should start off by asking yourself the question if I had all the money and time in the world what would I do, what would I buy, how would I spend my time, and how would I spend my energy. Are you starting to write these down? Well you should be. Think about what you want, spending time with family, traveling the world, the best cars, a castle, owning a small country, running for president, having the biggest real estate investing business in your area or in the country. Whatever your dreams and what you want out of your life, write it down. Some of my goals are becoming free, traveling the world, having a Ferrari, having 10 vacation homes all over the world. Right now I am just trying to get you out of your comfort zone of thinking and let your imagination run.

There are several ways to set goals. I have learned a lot of ways you can set you goals and there is no right or wrong way. The best ways that I have found to set your goals is to break them up into two categories. First your short term goals. This should be goals from a month out to around a year. The second is your long term goals these goals are you think big goals and what you see for your future.

For year one I like to first make a list of what I want to achieve this year and I will give you an example of how to do that. For year one you want to be very specific first you want to list what you want your income to be at the end of the year, next how much cash in the bank you want (this is money in your checking account, not assets). Next you want to list how much you are going to give. Giving is a very important, this can be giving to charity, giving of gifts to friends and family, giving to your school or anything you can dream of. As long as what you give brings joy to others who need it more than you. Next list what bad habits you have that you want to eliminate. Weather is be quitting smoking, spending too much on junk, drinking too much, working too much, not spending enough time with family, too much TV, not exercising and many more. We all have bad habits that need to be changed in order for use to grow as human beings. Under each of these bad habits list out some steps that you can take in order to quit them. If you bad habit is being lazy and not exercising enough what can you do to change that. Well you can get a gym membership or a home work out program. Commit yourself you following through with a plan to work out 3-5 days a week. For you to change these bad habits you have to be totally committed and follow through with a detailed plan you set for yourself. After you have your plans in place you should start listing several things you want to achieve or do in the next year. This can be start a successful business, spend time with family, travel to 2-5 places and so on. Now under each of these you should also write a detailed plan on what you need and what you need to do in order to achieve these goals. Finally you should take all of this information you have a write on page on what you see your life being over the next year. Doing this is a great exercise to really see what you want out of life.


Do it Yourself – Interior House Painting

When your interior walls become faded, it’s the right time to paint them. If you prefer to hire the services of a professional house painter, you must be able to determine what color scheme you must use, estimated amount of paint in gallon and what kinds of tools and equipment are required to use in the painting process. Painting Contractors Pflugerville

There is a wide variety of paint that you can choose from. Once you have chosen the type of paint you want, you can make use of imaging equipment to view how your selected paints will look like when used in painting the interior walls.

The Art of Interior Painting

Interior painting is the process of fixing the interior walls by repainting them so as to improve the beauty and aesthetics of interior design. Interior painting involves several important factors like – selecting the correct color and using it efficiently without much paint wasted. In applying the paint, professional technique is necessary to get good result. If you think you can’t do it perfectly, it would then be advisable to consult a professional painter to estimate the cost of labor. This way, you can achieve the design you want based on your plan and you can save a lot by avoiding rework due to wrong application of paint.

Gathering important information on painting

Before you start painting, it is better to collect any kind of data pertaining to types of interior paints, product range, materials needed and application of professional style and techniques. It is also recommended to determine the kind of primer to be used, proper application of oil-based and latex paints and the right surface preparation prior to painting.

You also need to know about the appropriate application of paint, cleaning-up process, how to store unused paint and health and safety tips. If you want to calculate the amount of gallons required for the whole job, you can utilize a paint estimator tool.

Some of the things needed by interior painters are:

1. Paint brushes
2. Paint rollers
3. Paint ladders
4. Paint drop cloths
5. Screwdrivers
6. Rags
7. Paint scrapers
8. Caulk gun
9. Sandpaper
10. Duster
11. Tape

The following are guidelines for interior painters:

· Discard all faceplates and light covers.
· Take out all the furniture in the room, or put them in the middle and cover them with plastic.
· Cover all areas of the wall with patching as needed, sand and apply primer. Then, caulk all areas covered if required.
· Apply 2nd coat of primer and have it tinted up to 75% of the top paint color.
· Prefer to use a good quality of paint that can be washed easily. Start painting until complete coverage is done.
· Apply second coating to get a finer and shining result.


Online Casinos – An Introduction

Online casinos are the internet version of the conventional casinos, which allow players to bet on games and win prizes online. Also called as the internet casinos or virtual casinos, these are being established on an increasing rate over the past few years. Online casinos use a Random Number Generator (RNG), which provides a sequence of numbers in a random order, based on which the table games and blackjack are played. Most of the online casinos either rent or purchase the software from companies such as Realtime Gaming, CryptoLogic Inc, Playtech, Microgaming and International Game Technology. 파워볼사이트

There are mainly two kinds of online casinos classified on the basis of the interfaces they use – downloadable casinos and web based casinos and some casinos offer both these types. A few online casinos offer live gaming options also, where the dealer will be in the studio and players can interact with the dealer real time.

Web Based Casinos

While playing in these casinos you don’t need to download the gaming software. Your computer browser needs to support plug-ins such as Macromedia Flash and Macromedia Shockwave. HTML interface is also allowed by some online casinos.

Downloadable Gaming Experience

In some kinds of online casinos, you need to download gaming software to play various casino games. These are faster than the web based casinos because the support plug-ins do not need to be downloaded, but are offered by the service provider. The software connects you to the service provider through which betting and playing happens. These are also superior in case of sound and graphics than the web based casinos.

Types of Online Casino Games

Most of the these casinos offer commonly played gamed like baccarat, craps, poker, blackjack, slot games, keno, roulette and bingo. For paying these games, you can put money through various deposit options.

Attractive Promotions

Most of the these casinos to attract new players offer many promotional offers and deals (casino bonus) on signing up and while depositing the initial amount. Almost all casinos promote casino bonus offers on a big way. Some bonus can be cashed out while some others can only be used while playing. Some of the casinos offer points instead of money, which increase after every online game you win. Comp points are also one of the popular ways of offering bonuses to online players, which can be cashed out as prize, money or com points itself. Wagering amount and points vary with each game you select to play. While some casinos offer attractive promotions on every game, some others might restrict the bonus offers to certain games. They accept many deposit options too.


Landscape Services by Landscaping Contractors and Architects

There are many factors to consider in landscape design. Landscaping can be a do-it-yourself project or can be done by landscape professionals like landscape architects and contractors. Some of the first things to consider are money, time and effort. A budget should be determined to limit overspending. The amount of time and work put into landscaping should also be taken into account. Some other factors might include climate, soil and regulations. Normally, the first step in landscaping is planning. Computer software can be used to model the property being landscaped. Maps and blueprints might be drawn up to show the layout of features and boundaries. Photographs may be taken along with notes to help fill in details. Once the big picture can be seen, lists are made for the types of materials to be used, the types of plants to be added and the tools and equipment that will be needed to do the work. tuinaanleg eindhoven

At the beginning stage of landscape planning, the elements and theme need to be decided. Water issues have to be addressed such as irrigation and drainage. Installing an irrigation system may require a professional landscaping contractor. Pipes, sprinklers and timer with electrical system should be included in landscaping plans. If the landscaping theme includes swimming pools, waterfalls, fountains or a pond, a landscaping service should also be considered. The amount of light should be taken into account when landscaping.

The types of trees and plants can be a factor in achieving a balance between sun and shade. Different types of lighting at nighttime can add to a landscape’s effects. These include up lighting where lights shine from below, down lighting, silhouetting or the addition of lamps, floodlights, or lanterns. Various types of themes are possible but generally depend on the region and the climate. Desert themes that use cactus and plants that are used to dry environments and tropical themes would be more appropriate for warmer climates. Other types of themes might be Japanese, mountain or a winter theme with evergreens.

Some of the preliminary landscaping tasks that might have to be done before planting include soil testing. The pH level has to be set to the type of plants being used. Plant nutrients might also have to be added.

The types of materials to be used may depend on the structures to be built on the landscape. Walkways, steps, paving and retaining walls might require materials used in masonry like brick, stone, sand and concrete. Decks, gazebos, gates and trellises as well as a fence might require a large amount of wood.

Depending on the task and the materials used, the types of tools and equipment should be selected. Shovels, mattocks and wheelbarrows might be needed when working with dirt. Working with wood might require a saw, hammer and screwdriver as well as a lever, tape measure and drill.

The different plants that should be taken into account include trees, shrubs, grass, flowers and hedges. Some of the popular types of trees include cedar, ash, walnut, popular, oak, fir and pine. Popular flowers include daisies, lilies, aster, iris, tulips, daffodils and rose bushes.

The amount of maintenance with associated tasks also has to be considered when planning a landscape. These tasks include but are not limited to cleaning, fertilizing, lawn care, leaf removal in fall and mowing along with other types of yard work. In winter, snow removal tasks such as salting would have to be considered for its effects on plants that are part of the landscape. If a landscaped property requires too much maintenance for the owners to do it themselves or if a special project or task has to be done, landscape professionals should be brought in to help, especially for very large problems.

There are tree services that can remove dead trees and stumps. Landscape contractors can also perform certain construction tasks like building terraces, driveways, swimming pools and baseball fields. They can also take over routine jobs like grounds keeping, lawn care, pruning, raking and snow removal in winter. Some landscape service companies perform landscape architect design as well as contracting.

Planning, designing, building, raking, pruning and mowing lawns are just some of the landscaping services [] that are performed by landscaping designers and landscape contractors []. When planting grass for a new lawn, they can do soil testing and optimum tree and plant selection. Other landscaping tasks that can be tackled include small construction projects like building a deck, pond or wall either for privacy or retaining earth. Irrigation problems and water drainage can be addressed by installing an irrigation system for watering plants while creating dry wells, berms and ditches for water runoff when it rains.


Click on the link in this Walmartone guide to log in to the Walmartone (Onewalmart) associate portal now.

Your free online guide for the Walmartone (likewise known an OneWalmart, Walmart Onewire and worker site.

Snap on the connection in this Walmartone manual for sign in to the Walmartone (Onewalmart) partner entryway now. walmart one

WalmartOne or Onwalmart – Employee Login.

WalmartOne was made for the representatives of Walmart Inc. Walmart associatees can check their work routine, payslips, leaves and numerous other business related advantages. This data is available for its representatives as it were. Individuals who are not related with Walmart stores are not permitted to utilize Walmart one login page.

Walmartone and Walmart Wire has now blended and become one entry, that can be gotten to at either or

Step by step instructions to check your Walmart Schedule on Walmart one:

The best (and generally most effortless) route is to download the WalmartOne application, which is accessible in both the Google Play store, and iOS. After you’ve downloaded this little application, it’s as basic as realizing your WIN number and having the option to pursue the prompts to gain admittance to your timetable, yet in addition your compensation stub, call ins… .actually a decent application to get on the off chance that you work at Walmart.

In the event that you don’t have a PDA, you can generally attempt to utilize the WalmartOne site, which is fundamentally the online form of the application. Same arrangement applies as the application; join utilizing fundamental information and your WIN number, and you are set to go. In the event that you have to discover the site, simply Google WalmartOne, and it will come up effectively.

Presently suppose you have no entrance to either web or an advanced cell. There is one other choice, and it’s similarly as simple: call the store and inquire! I can’t consider how often over my long periods of working at Walmart that I’ve gotten a call from a partner who’s overlooked their planned time, and would i be able to find it for them? (In spite of the fact that this hasn’t occurred since WalmartOne came on the web)

Simply ensure, on the off chance that you can, that you don’t call during occupied hours, and normally somebody, either close to home or a CSS (in case you’re a clerk) can help you.

How and where do I get a 2-advance confirmation for access to Walmart Wire at home?

The WalmartOne application unquestionably can achieve this as long as you have just set up the WIRE two stage check through the PC at work.

Sign into WalmartOne (contact the hyperlink for OneWIRE inside the depiction, its an unexpected shading in comparison to the remainder of the content. This will carry you to the confirmation)

Complete the 2 stage check utilizing the alternative you enlisted into the program to approve.

Look down to “MY ESSENTIALS” and contact the blue connection button marked devices.

Part route down the page is a Dark Blue Banner called “My Time and Attendance,” click the pennant carries you to your key dates page. In the upper left hand corner of the page, click the burger menu (triple lines) and select “Downtime.”

You’re presently in the screen demonstrating all your effectively affirmed downtime. Close to the upper right of the screen there’s a “Create+” clicking here gives you a chance to place in your ppto/pto time from home.

Simply recall that if utilizing ppto to enter “pto-wiped out” upon the arrival of, or after the day being referred to. The framework will naturally enter the hour of your work day that was missed.

What is Walmart Wire?

Walmart Wire is another entrance for every one of the representatives of Walmart. According to the insights obtained on 30th April, 2019, Walmart has 11,368 stores and clubs crosswise over 27 nations which are working under 55 unique names. It houses more than 2.2 million individuals which is a spectacular number. To take into account these individuals, Walmart Wire has been made.

Walmart Wire is where the representatives can check their work routines, paystubs, individual data, thus substantially more. Tragically, it isn’t available in the wake of working hours at Walmart for hourly partners. This gateway has as of late been moved and the old connection is never again live. In this article, we will examine about how to get to Walmart Wire alongside its uses and advantages.

Advantages of WalmartOne Wire

Walmart Wire gives various offices to the representatives. In this entry, you can get to your work routine and off-hours. On the off chance that you have issues, you can contact the HR to change the work routine. It additionally gives you an entrance to your paystubs which can be seen and downloaded according to your benefit.

Not just that, you can likewise speak with different workers and check the most recent news about the organization just as any applicable data that the organization wants you to know here. You additionally get a rundown of limits that you are qualified for under this entryway. Also, more significantly, you can check Walmartone Paystub, plan any wellbeing registration, try out training system and profession explore under this entryway.

How might I get to Walmart Wire?

In the event that you need to get to Walmart Wire, you should take a crack at 2-Step check in the store. After effectively taking a crack at this program, here are the means you have to get to Walmart Wire:

Whole House Water Filter Replacement Cartridges Explained

Everyone knows that the need for whole house water filter replacement cartridges has risen along with the American public’s desire for better health. Concerns over the safety of public drinking water has grown as newspaper headlines report on the contaminants that plague our society. Filter replacement

Until recently, most of us were satisfied with a filtration device on the kitchen tap. But, allergy specialists, asthma specialists and researchers warn that showering in unfiltered water is neither safe nor cosmetically beneficial.

So, instead of having multiple units all around the house, many of us have opted for whole house filters and so we search for whole house water filter replacement cartridges. In a good unit, it is usually the pre-filtration step that require more frequent replacement. The main filtering device in a top notch unit can last for about three years.

So, it’s the pre-filters that you would usually be looking for, since the main filter of a top ranked filter unit would have a long life. When looking for whole house water filter replacement cartridges, some people think they will be able to save some money, even though the filters are relatively inexpensive. Much cheaper than the accumulated cost of bottled water in fact.

But, often people do some searching looking for a cheaper filter.

Now I’m as frugal as the next guy, but trust me this is not where you want to look to save a buck!

Lets remember why we have those filter units anyway, and that’s to save our health and the health of our families from the dangerous contaminants in our water supplies. Contaminants such as chlorine that the EPA has linked to Cancer, but still allows to be used to process drinking water.

Studies by doctors and researchers have found that chlorine vapors trigger asthma attacks in addition to being linked to cancer. They have also found that the levels of chlorine in the shower are higher than what is considered safe to swim in, due to the heat vaporizing the water.

This is made worse by the fact that the EPA standards only apply to adults. If the treatment facilities used the guidelines for children, they would have to find another way to “disinfect” your water supply.

Now imagine that your daughter has asthma, and this is in fact a very common condition among people and sadly growing among children. So this is actually the reality for many people.

Then, consider if you had bought whole house water filter replacement cartridges that were not up to your manufacturers standards. Not only would the unit now not be able to remove its rated amount of this dangerous contaminant but, your child’s asthma would be at risk of triggering and causing hospitalization. This doesn’t even count the cancer risk not only to your child but your entire family.

According to the U.S. Council of Environmental Quality that cancer risk is “as much as 93% higher than among those whose water does not contain chlorine.”

I don’t know about you but the last time I checked biopsies, surgery and chemotherapy were much more expensive than the 10 spot you might save initially buying a cheaper grade filter.

There are however a few ways you can save on the price of a proper replacement filter. One is that you can buy direct from the manufacturer. With some top companies there are options available for you to save money.


Routine Dryer Vent Cleaning Saves Money

Prevention is the best medicine, which is how the saying goes. The same principle applies to maintaining appliances.

If you practice routine maintenance on certain appliances, such as your dryer, you can make it last longer and avoid many common repair issues. Annual dryer vent cleaning can save you money in repairs and replacement.

It is possible to prevent 90% of common dry problems with routine vent cleaning. There are ways to tell if it is time to clean your dryer. Dryer vent cleaning

If your dryer feels hot after it runs, it takes longer for clothes to dry, and if heavy items still feel damp after you run the dryer, there is a possibility your dryer is lint clogged and needs cleaning.

The first step in cleaning a dryer is to check the lint trap. The lint trap is supposed to collect lint that falls off clothes as they dry.

Sometimes not all lint collects on the trap. Some if it misses the trap and collects in the dryer hose that connects the dryer to the wall or in the duct work that is in the wall connected to the vent.

After you remove the lint trap, clean any lint that is collected on the trap. Then look inside the dryer to see if there is lint clinging to the inside of the dryer.

If possible, use a vacuum cleaner hose to clean around the lint trap. Then unplug the dryer and remove the flexible hose to clean any lint that collects.

Run the vacuum cleaner hose to clean any ductwork in the walls as far as the hose will reach. This should remove any of the lint that is clogging the airflow of the dryer.

Dryer vent cleaning saves money in other ways besides repairs. A clogged dryer costs as much as $20 extra a month in electricity to run.

This extra cost can add to be prohibitive if allowed to continue. It can also lead to the possibility of a dryer vent fire.

It isn’t always possible to remove lint from a dryer vent thoroughly. If the hose is long, or the duct is on above ground level, it may not be easy to clean.

In addition, lint can be in a part of the dryer that isn’t accessible. Dryers aren’t always easy to take apart, and lint can cover a motor or electrical part that can cause a fire.

Because of this, it is sometimes necessary to hire a professional dryer vent cleaning service. They have the equipment to clean places homeowners can’t access.

Routing dryer vent cleaning is necessary to save utility costs and maintenance. While there are signs that indicate a dryer needs cleaning, routine maintenance can prevent those signs from occurring.

A Comprehensive Iowa Casinos List

There are more and more online casinos available right now. These are great because they allow us to gamble when we want and wherever we want to. However, sometimes it is nice to be able to go to a real, old fashioned casino. The United States is famous for its casinos, and if you happen to be in Iowa, you may want to have a look inside one. There is nothing quite like a real casino, after all. The sounds of the slot machines, people pulling on the one armed bandits, cards shuffling, waiters and waitresses walking around clinking glasses, the smell of money and chips. Luckily, if you do find yourself in Iowa, there are plenty of places you could go to. Here is a list of some of the best casinos you will be able to find in the state. 파워볼게임

List of Iowa Casinos (Casino, City, County)

  • Prairie Meadows, Altoona, Polk
  • Diamond Jo Casino – Worth, Northwood, Worth
  • Harrah’s Casino & Hotel, Council Bluffs, Pottawattamie
  • Ameristar, Council Bluffs, Pottawattamie
  • Horseshoe Council Bluffs, Council Bluffs, Pottawattamie
  • Terrible’s Lakeside Casino, Osceola, Clarke
  • Isle of Capri, Bettendorf, Scott
  • Grand Falls Casino, Larchwood, Lyon
  • Rhythm City, Davenport, Scott
  • Mystique, Dubuque, Dubuque
  • Diamond Jo Casino, Dubuque, Dubuque
  • Wild Rose Casino and Resort, Emmettsburg, Palo Alto
  • Catfish Bend, Burlington, Des Moines
  • Isle of Capri, Marquette, Clayton
  • Blackbird Bend Casino, Onawa, Monona
  • Wild Rose Casino and Resort, Clinton, Clinton
  • Riverside Casino & Golf Resort, Riverside, Washington
  • Meskwaki Casino, Toledo, Tama
  • WinnaVegas, Sloan, Woodbury
  • Argosy, Sioux City, Woodbury
  • Isle of Capri, Waterloo, Black Hawk

As you can see, there are quite a large number of casinos to choose from, with the biggest amount of choices being in the Pottawattamie County. However, you do have to understand that Iowa isn’t like Las Vegas or Reno. There are no full strips with casino upon casino. Nor are there the insane buildings that we know from popular culture. Don’t go to Iowa if you want to go to a casino that includes a boxing match and a concert by Celine Dion, for instance. However, those are the casinos for tourists. What Iowa has to offer is casinos the way casinos are supposed to be. They are reasonably large buildings with all the games you could possibly choose. There are slot machines, Black Jack tables, poker tables, roulette tables and crab games. Some casinos may even have closed off poker VIP rooms and even poker tournaments.

Most of the casinos are operated by Native Americans, who are known the world over for starting casinos all over the United States. This means that these are real, cultural and ethnic casinos, rather than the glitz and glamour you may have expected because you have seen various movies about what goes on in Vegas. This doesn’t make these casinos any less nice, however.


Choice of Legal Entity Structure in Thailand

Private limited company

By far the most prevalent form of entity that is used in Thailand is the private limited company. A private limited company is simply a company that has at least 3 shareholders (all of which can be US nationals and/or corporations once the Treaty privileges are invoked) and at least 1 director who is resident (domiciled) in Thailand (who may also be a US national). Entrust TEFL

The liability of the shareholders is limited to the amount of the private limited company’s share capital. The shareholders appoint director(s), who act according to a registered set of articles and memorandum of association, both of which remain under the control of the shareholders.

The business activities of a Thai private limited company are set out in its memorandum. The activities are usually drafted in very wide terms and provided the memorandum does not allow any of the 6 restricted business activities under the Treaty, a private limited company would usually be able to undertake virtually any kind of activity that a US corporation would require of it to undertake in Thailand. But whilst a private limited company is the most widely known and most common form of doing business in Thailand, it may not be the most advantageous structure for tax.

As the activities of a private limited company are revenue-generating activities, it is therefore liable to all the corporate and transaction taxes payable by taxable entities in Thailand, the two main ones being corporate income tax, which is payable at the rate of 30% of the net income earned by the entity plus profits remittance tax at the rate of 10% of net profits remitted out of Thailand (equating to 37% income tax on net income), and VAT at the current rate of 7% on all sales of goods or provision of services by the Thai private limited company.

Representative office

In terms of its legal attributes, a representative office entity is the same as a branch office, i.e. an arm of the US corporation that forms it. But whereas a branch office conducts activities for commercial gain (i.e. for revenue-generating purposes), a representative office conducts its activities for its head office only – not for any consumer, i.e. a representative office conducts non revenue-earning activities. And as the activities are non revenue-earning, the Thai Revenue Department has prescribed that provided a representative office complies with the rules and conditions for representative offices, it shall not be subject to either income tax in Thailand or VAT in Thailand.

A representative office entity in Thailand is the right tax-effective and cost-effective choice for a US corporation carrying out any non revenue- earning activities in Thailand, such as:

  • Sourcing goods and services in Thailand for the US corporation.
  • Checking and controlling goods purchased or goods manufactured in Thailand for the US corporation.
  • Providing information and advice in relation to goods sold or services provided by the US corporation to consumers in Thailand.
  • Propagation of information concerning new goods or services of the head office; and/or
  • Reporting on matters in Thailand to the US corporation.

The above activities are those listed in the Thai Commerce Ministry guidance for representative offices, and in the case of a US corporation’s activities in Thailand not exactly fitting into the guidance, but are nevertheless, non revenue- generating activities (such as, for example, a US corporation is required to research/gather information in Thailand and report back to the US head office only), it would be a worthwhile exercise to seriously consider a representative office entity for the activity in Thailand.

Branch office

Similarly to a private limited company entity, a Thai branch office of a US corporation would usually be able to undertake virtually any kind of activity that a US corporation would require it to undertake in Thailand (except for, of course, the six restricted business activities under the Treaty).

But unlike a private limited company, a branch office is the exact same legal entity as the US corporation that forms it, and therefore, a US corporation forming a branch office assumes all liability for the operations of the branch office in Thailand.

That being said, however, if it is the case that the business activities in Thailand requires the US corporation’s guarantee of performance of the activities in Thailand and/or the activities in Thailand will be conducted for a finite period of time after which time the activities in Thailand would cease (for example, business activities involving a particular project to be carried out for a period of time in Thailand) then a branch office entity could be a bit more favorable.

A branch office in Thailand pays the same 30% rate of corporate income tax as a private limited company plus the same 10% profits remittance tax (making the total income tax payable equal to 37%) and the same rate of VAT (current rate of 7%) on all sales of goods and provision of services by the branch office.

But whilst there are no major Thai tax payable differences between a branch office and a Thai private limited company, an exit from a branch office entity in Thailand is far less cumbersome, far less time consuming and therefore far less than an exit from a Thai private limited company entity, which is required to comply with all the legal dissolution and liquidation procedures prescribed in the Thailand Civil and Commercial Code.

Regional office

Unlike for a branch office and the similarly for a representative office, the Thailand Revenue Department has prescribed that regional office entities in Thailand are not subject to corporate income tax or VAT in Thailand.

And similarly as for representative offices, the Thailand Ministry of Commerce has prescribed that regional office entities shall not undertake activities in Thailand for commercial gain, but shall undertake non revenue-earning activities for the head office company only.

The prescribed non revenue-earning activities for regional office entities are as follows:

  • Coordination or supervision of operations;
  • Consultation or management services;
  • Personnel training or development;
  • Financial management;
  • Marketing & sales promotion management;
  • Product development; and
  • Research and development services.
  • Regional operating headquarters

Finally, for a US corporation that is carrying out the types of business activities listed above for regional offices, but those activities are being conducted for commercial gain, i.e. a charge is made by the regional office to the branches or affiliated companies in SE Asia for the services rendered to them by the regional office, the US corporation would be wise to consider a type of legal entity in Thailand known as a Regional Operating Headquarters (ROH).

An ROH entity in Thailand has the same legal attributes as a private limited company, but it is additionally registered as an ROH entity under the Thai Revenue Code, which provides ROH entities the following exceptional tax privileges:

  • 0% income tax on income generated from branches/affiliates outside Thailand; and
  • 10% income tax on income generated from branches/affiliates in Thailand.

should note that whilst the Treaty of Amity may override the Thai FBA in relation to ownership, it does not however override the Thai FBA in relation to the minimum capital requirements of foreign entities in Thailand.