Should You Recapitalize Your Business?

Article Abstract:

A business owner, who wants to retire with a good income and good-sized estate, may accomplish this through recapitalization. An owner's common stock can be converted into preferred stock with tax advantages possible. Considerations of setting stock value, termination of company interest and reverse capitalization are put forth.

Liabilities (Accounting), Appointments, resignations and dismissals

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Costa Rica reforms 'model' health care system

Article Abstract:

Costa Rica has successfully implemented a relatively advanced health care system, resulting in dramatically improved health for its citizens. However, increased immigration, susceptibility to infectious disease and higher demand for treatment is leading to reforms in the social security system.

Social policy, Costa Rica, Health care reform

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Provisioning for sushi

Article Abstract:

A cruising couple and their son learned to prepare and appreciate sushi onboard from another cruising couple from Japan. The sushi was prepared using two large lobsters that the five had caught earlier, wrapping these in vegetables and rice. Tofu pockets and smoked salmon complemented the meal.

Cooking, Cookery, Japanese, Japanese cooking, Cookery (Lobsters), Lobsters

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