Skip to main content

Home/ International Business and Trade Group/ Group items tagged not

Rss Feed Group items tagged

insightsmanoj

Decision making in business environment- Insights Success  - 0 views

  •  
    Many times the alternatives were not clearly defined, the right information was not gathered, and maybe the costs & benefits were not accurately evaluated.
  •  
    Many times the alternatives were not clearly defined, the right information was not gathered, and maybe the costs & benefits were not accurately evaluated.
Skeptical Debunker

Switzerland Keeping the Secrets of Alleged Tax Evaders - Yahoo! News - 0 views

  • Pick a dictator, almost any dictator - Cuba's Fulgencio Batista, the Philippines' Ferdinand Marcos, Haiti's Papa and Baby Doc Duvalier, the Shah of Iran, Central African Republic Emperor Jean-BÉdel Bokassa - and they all have this in common: they allegedly stashed their loot in secret, numbered accounts in Swiss banks, safely guarded by the so-called Gnomes of Zurich. This association - of bank secrecy and crime - has been fed into the public's imagination by dozens of books and movies. It's a reputation that rankles the Swiss, who have a more benevolent view of their commitment to privacy - one that happens to extend to tax privacy. Don't ask, because we won't tell. But the dramatic federal investigation of Switzerland's UBS has blown the lid off bank secrecy - and revealed how Swiss banks abet tax evasion on a far more widespread, if more banal, level. Over the past two decades, these secret banking services have been peddled progressively downmarket - first to the lesser-known fabulously wealthy, then to just the wealthy; more recently, private bankers have been tripping over themselves soliciting business from doctors, lawyers and other folks who are what the biz generally calls "high net worth" individuals. "The IRS has been concerned for decades that a combination of a global economy, the Internet, offshore banking, was really going to take offshore tax evasion from the old so-called 'gentlemen's sport' to tax evasion for the masses," says Mark Matthews, a former deputy IRS commissioner and now a tax attorney with Morgan, Lewis & Bockius LLP.
  •  
    The federal investigation into UBS, which led to a $780 million fine and an agreement to turn over the names of more than 4,450 suspected tax cheats, is now in tatters after Swiss courts ruled against the executive-branch deal. To get around it, a special law has been proposed to accomplish the handoff, but that may not get anywhere in the legislature either. One outcome is already known: tax evasion had become a key service of the Swiss economy, not some isolated event. "They have been outed completely because a very large chunk of their business has been shown to include people cheating on taxes," says Jack Blum, a tax-haven expert. Being "reasonably conservative," he estimates 30% of Swiss banking is related to tax evasion, a figure that jibes with recently released bank data. These revelations come as the financial meltdown has punched a huge hole in projected revenues for governments, which are suddenly a whole lot less tolerant of tax cheats. That's particularly true in Germany, whose wealthy account for a significant portion (at least 10%) of the $1.8 trillion in Swiss banking assets. That translates into hundreds of millions in lost revenue and is the reason the German Finance Minister recently thundered, "There's no future for bank secrecy. It's finished. Its time has run out." The Swiss are not going to be so easily convinced. The Swiss government has already warned that it will not cooperate with German authorities if they go ahead with plans to purchase purloined data about Germans with Swiss bank accounts.
anonymous

Wheelchair : Handicap Products: Lightweight Ergonomic Wheelchair Is Ideal For Traveling - 0 views

  •  
    A lightweight Ergonomic wheelchair weighs as little as 30 lbs, and it can fold down to the size of a golf bag. If you go for a vacation or a trip, or just go shopping or visit the doctor, it is an ideal solution for occasional wheelchair users. It folds easily and can be stored in very little space. All lightweight folding wheelchairs are ergonomically designed for comfort and crash tested for safety and durability. They are technically advanced and performance-oriented. Modern technology has helped to make mans existence on Earth a lot more convenient and comfortable letting him do things that help in manipulating the environment in a way that allows everyone to achieve their goals despite facing health and lifestyle related problems. Among the many technological achievements to cheer about one that is known as the motorized wheelchair lift is sure to provide a lot of cheer to every disabled person. No doubt, owning a motorized wheelchair lift can prove to be a costly business; but, it does help do away with needing to use muscle power in order to move about on a wheelchair and in the end the price that you end up paying will prove to be good value for money. The lightweight Karma Ergo Lite 2501 Wheelchair cannot be designed to fit the user as in the rigid frame wheelchairs. It has to fold into a compact shape; hence its ability to fit or adjust is greatly reduced. Therefore it does not offer high comfort benefits, but its main ability to quickly fold and store in the trunk of a car makes it popular among older users who are not traveling too often. The folding wheelchair ramp with it can easily be taken on trips and vacations and used in places, where there are no special arrangements for wheelchair users. Another consideration to buying a motorized wheelchair is that it is not a device that folds up when not in use and this means needing to have enough storage space and even buying a van in order to transport the motorized wheelchair with you when you t
q3edgebpm

Types of Business Process - Q3Edge Consulting Pvt Ltd - 0 views

  •  
    In last few decades, Businesses have diversified themselves so much. From once a barter system to now crypto currencies in trend, Business has evolved leaps and bound. So has the approach of doing business. Business is no more a mere commerce between two enterprises but has become a science and subject of study. A lot of thought and research goes into developing a good business trait and efficient business processes. Business doesn't only mean a huge company with huge machinery and a grand infrastructure, with time and technology as a business can be as compact as a website or just a mobile application. However, the one thing that creates a business is its execution! For a business to bloom and flourish, it is extremely important that its processes are optimized and function smoothly. To add value to the business processes it is important to develop a strong understanding of the business processes. There are different methods and techniques to deal with a human resource intensive business and a different approach to enhance an automated process. Since the processes are different in nature, the optimization aim and methods are different too. Before using any technique it is thus essential to first understand the types of Business Processes your line of business falls in. The business processes typically are of three types: * Primary Process ( also termed as essential process) * Support process * Management process. Primary process: The primary process is the fundamental line of business of the enterprise. It deals closely with the core values of the business and the value chain. As the name suggests, a primary process is a basic process through which the enterprise delivers services/ products to its clients. Dealing this process is very crucial as this is the fundamental process as it directly affects the deliverables to the clients. These processes form an integral part of an organization and need to be paid close attention to. The aim in optimizing this process i
Think Inc

We Rate Men By What They Finish, Not By What They Attempt - 0 views

  •  
    In my professional life I have learnt the hard and expensive way that we must have finishiative and not only initiative! Being in the business of writing books, I learnt from a Professor friend of mine when I asked him why he has not written any book. He sheepishly replied that he has 5 to 7 manuscripts in the making! By the time he is almost near the completion of a book something new tempts him to start a new project. This rang a bell in my mind and I decided to learn from his mistake.
Anne Bachrach

Urgent Same Day Loans Is The Wonderful Alternative For You - 0 views

  •  
    Now days, it is not probable to get the pressing quantity without presenting any sort of assurance if you are out of work. Therefore, there must be incredible valuable to pledge as safety for the procurement of the imperative quantity. But it is not likely with that populace, who are not willing to wager any sort of valuable collateral because they are frightened of losing the expensive security in the stoppage of the non-repayment of the quantity. For that reason, the lenders have introduced the innovative plan of urgent same day loans for such kind of people. http://www.urgentpaydayloans.net.au/urgent_same_day_loans.html
Mike Jason

Get Quick Loans On The Same Day To Buy Baby Clothes - Medium - 0 views

  •  
    Credit checks that are a norm with loans are not undertaken here. So you could own an adverse credit profile or not and still qualify quite easily. Now you need not fear credit issues like arrears, defaults or fore closures as the processing of loan requests is completely unbiased.
Tom Milson

Unemployed Student Loans: Why You Should Have Money Lender Not A Broker? - 0 views

  •  
    Since brokers work on a commission basis, then you need not to assume that they are just looking out for your interest only. They try their best to convince you with the best financial deal. But, in way brokers do not look for best deal for you, but best in terms of their own interest.
Sir Mworn

Online No Checking Account- Get Your Home Repaired Using Online Loans - 0 views

  •  
    When you find that your house desperately needs some repairs and you do not have adequate cash in hand, what do you do? Now the season is changing fast and so the repair work has to be done at the earliest. You do not have choice of postponing it any further. Under this situation, you can borrow a suitable loan as bridging cash to get the work executed. But you have a busy work schedule in your office and you are not able to visit lenders to seek a loan.
anonymous

Wheelchair : Handicap Products: Cerebral Palsy Wheelchair - 0 views

  •  
    Cerebral palsy (CP) is a general term for a group of permanent movement problems that do not get worse over time. They cause physical disability,mainly in the areas of body movement.There may also be problems with sensation, depth perception,so you use Cerebral palsy wheelchair and communication ability. Difficulty with cognition and epilepsy are found in about one-third of cases. There are subtypes including a type characterized by spasticity, a type characterized by poor coordination, and types which feature both symptoms or neither. Cerebral palsy is caused by damage to the motor control centers of the developing brain and can occur during pregnancy, during childbirth, or after birth up to about age three.About 2% of all cerebral palsy cases are believed to be due to a genetic cause.Cerebral palsy is not an infectious disease and is not contagious. Most cases are diagnosed at a young age rather than during adolescence or adulthood.CP 2 Pediatric Wheelchair is very useful for cerebral palsy person. Improvements in the care of newborns has helped reduce the number of babies who develop cerebral palsy and increased the survival of those with very low birth weights.There is no cure, with efforts attempting to treat and prevent complications. It occurs in about 2.1 per 1,000 live births.Physical therapy may help. Cerebral refers to the cerebrum, which is the affected area of the brain. The disorder may often involve connections between the cortex and other parts of the brain such as the cerebellum. The root word "palsy" means "paralysis". In medicine, this is often used in reference to the paralysis or weakness that often accompanies nerve damage, loss of sensation or muscle disorders involving uncontrollable movements such as trembling or shaking.
anonymous

Wheelchair : Handicap Products: The Rigid Versus the Folding Wheelchair - 0 views

  •  
    Manual wheelchair has two types: one with a collapsible frame and the other with a frame that is rigid. The one with a collapsible frame is called the folding wheelchair and it is easier to transport and store than the rigid-framed wheelchair. Because it has reinforcing struts as well as folding and locking mechanisms, the first is relatively heavier than the second. A car can be used to transport a folding wheelchair. It can be placed in the car's trunk instead of having to provide for special moving arrangements or use a bigger vehicle such as a van. The wheelchair that folds usually has an x-frame that makes it possible to fold it sideways. When not in use, it can be kept in a small area of space. When navigating on an uneven surface, the four wheels of the folding wheelchair remain on the ground because its flexible frame of the chair yields and bends to make up for the unevenness of the terrain. This makes it more stable on the uneven surface than the rigid framed chair. On the other hand, it is less stable on a hard floor surface. While making it easy to fold and transport the chair, the parts of the folding chair that can be removed and adjusted can get lost or worn down more easily. The requirement for more frequent repair and replacement of these parts makes the chair that can be folded more expensive to maintain. The wheelchair with a rigid frame can be kept in good condition more economically. The moving parts of the folding wheelchair make the chair's frame more flexible. This flexibility absorbs a significant portion of the force exerted to propel the chair. Thus, it is harder to control and push. Its relatively heavier weight adds to this difficulty, requiring more effort, as well as greater strength and dexterity, to propel and maneuver the wheelchair when compared to the rigid wheelchair. There are certain activities that are not appropriate for the user of a chair that can be folded to engage in. The desirable features of the folding
Mango Dash india

Mango Dash: Skin Benifits Of Mango Juice - 0 views

  •  
    Mangoes for Glowing Skin are great for your skin as they have the ability to reduce dark spots, blemishes and acne, thus imparting a natural glow to your skin. Vitamin A and Beta carotene in this fruit restore, rejuvenate and revive your skin with vigor as well as add shine to your skin. Mangoes are delicious for your skin and not just for your taste buds. Does that sound strange to you? Well, while mango is loved by thousands and thousands of Indians for having catered to their appetite for ages with its exotic sweetness and flavor, not many people are aware of the beauty benefits that this soft, juicy fruit is capable of. Mangoes can be amazing for your skin. Therefore, do not forget to treat your skin with its pulpy flesh while gorging on frozen mango slices and relishing mango shakes in this summer. Mango juice Clears the Skin is an advantage of mango juice is that it enhances the beauty of your skin by providing essential nutrients in great quantities. Acne, pimples and other skin issues can be treated by using the Mango Drinks externally. You just need to apply the mango pulp on your skin for about ten minutes. After the recommended time, wash your skin with tepid water. Mango juice For Glowing Skin-top Five Facts: * Mangoes which is rich in Vitamin A (beta-carotene), contains powerful anti-oxidants thus, it helps in imparting a younger-looking skin. * It is helps in regeneration of skin cells. * It is useful in restoring the elasticity of skin. * Including mango in skincare regimen ensures that dry skin is moisturized and it helps to prevent wrinkle formation. * It helps to shield the skin from clogged pores and sun damages.
anonymous

Wheelchair : Handicap Products: Benefit Of Heavy Duty Wheelchair - 0 views

  •  
    Heavy Duty Wheelchair There are many ways in which a person with disabilities and physical mobility issues can get from A to B in this day and age. But bay far the most common method of personal transportation is the humble wheel chair. They come in many different designs as well as sizes, with light, heavy or miedium weighted devices available for specific uses and to cater for the indidual needs of the user. So in this News we'll take a brief look at heavy duty wheelchairs and where they are needed most. This is not an in-depth look, but just an overview with a view to expanding upon this subject at a later date. Buy online Heavy Duty wheelchair for handicapped and disabled at lowest price and cheap cost in india from wheelchair india online shopping store of Heavy Duty wheelchair manufacturer, distributor, dealer and supplier of variety of Karma Heavy Duty wheelchair at low price in india for handicapped and disability product like Karma Heavy Duty Wheelchair. Durability Of course the obvious use for heavy duty wheelchairs are for those users who have become very overweight or obese. This often happens directly due to the lack of exercise that their conditions bring about as it is sometimes simply not possible to engage in any form of meaningful exercise depending upon the severity of the physical handicap suffered by the user. In this case, then a heavy chassis and running gear are needed to cope with the extra weight of the user so that they can still get about in safety and comfort that the more lightweight wheelchairs would not be able to fulfill sufficiently. Strengthening The additional bracing and strengthening that is needed for these types of chairs comes with the trade off that they are in themselves much heavier than regular or lightweight models and are therefore that much more difficult to push around. For this reason, the fitter and stronger helpers are required to assist for safety reasons. In some cases, when a wheelchair use
Mango Dash india

Mango Dash: How to Make Fresh Artificial Mango Juice - 0 views

  •  
    How to Make Fresh Artificial Mango Juice Summer is one of the only times when one can enjoy the true ecstasy of fresh mango juice. Usually bottled mango juices and drinks have a kind of uniform taste and flavor. But you can make fresh mango juice at home with different types of mangoes, and enjoy different flavors in mango juice. Juice made from fresh mangoes has very refreshing taste. You can decrease or increase the quantity of water in the recipe. It depends on how intense or less mango flavor you want in your juice. I would not recommend making juice thin like maaza or slice. Because store bought beverage has artificial flavor. While we are using fresh mangoes without any artificial flavors. So to make intense mango flavored juice, keep it little thick (not thick like milkshake or smoothie). I wanted only mango flavor in the juice, so I have not added any other flavoring ingredient. Ingredients for artificial Mango Juice: Nutrition Facts of Mango Juice per 100 ml Energy: 58 Kcal Fat: NIL Carbohydrate: 14.6 g Vitamin C: 10.34 mg Sugar: 14.5 g Iron: 0.3 mg Protein: 0.11 g Sodium: 15mg Mango Juice Recipe 500ml water 1 cup sugar (P32.50 per kilo) 1/4 teaspoon xanthan gum (P60 per 60 grams) 1/8 teaspoon sodium benzoate (P16 per 100 grams) 1/2 teaspoon citric acid (P66 per kilo) 1/8 teaspoon flavoring Mango juice Product Range We are an eminent manufacturer, supplier and exporter of an array of quality Juices. The juices we are offer are processed from fresh fruits in a clean and hygienic environment. These products are made available in various packs of different quantities for meet the requirements of our clients hence making them completely satisfied. In order to retain the natural taste and rich aroma of the juices, these are packed in moisture proof packs. Our product line goes as below: Mango Juice ( 125 ml ) Mango Juice ( 180 ml ) Nimbu (Lemon) Juice ( 200 ml ) Mango Juice ( 250 ml ) Mango Juice ( 500 ml ) Mango Juice
Stella Tang

Chengdu Representative Office(RO) - 0 views

  •  
    Chengdu representative office (RO) is an institute setup in Chengdu, representing its parent company for liaison with Chengdu counterparts. A representative office (RO) is not considered to be a separate legal entity. It can not directly engage in business operation. However, the representative office (RO) which its parent company can enter into contracts with its supplier/customers in China in its own name, but not under the name of representative office (RO). A representative office is popular for those who are willing to enter China at the test period of business and investment. Contact Us If you have further queries, don't hesitate to contact us anytime, anywhere by simply visiting  website www.ono-bbb.net, or calling China hotline at 86-021-31397141, 86- 18930833905,86-0791-88167848,86-18970952901 or emailing to tangjie881216@163.com,
anonymous

Wheelchair : Handicap Products: Wheelchair Safety With Power Wheelchairs - 0 views

  •  
    Folding Lightweight Wheelchairs For indoor wheelchair safety the folding power wheelchair models that are lightweight have front casters which turn easily, making them ideal for use in small apartments. Having the casters in front makes this a dangerous chair to use outdoors as the front wheels can turn sharply if encountering a crack in the sidewalk, incline, or rocks.Wheelchair india is manufacturer, supplier, distributor and dealer of Karma KP 10-2 Power Wheelchair for disabled and handicapped in india. They usually have one or two removable batteries and have a similar appearance as the manual wheelchair. They can be controlled with a joystick or a sip and puff method. Lightweight Power Assisted Wheelchairs These chairs can be propelled in a similar manner as the manual wheelchair or use a battery. You may want this type if you want to keep fit and get some exercise but need some power when going up an incline or when traveling a distance. They are smaller and lighter weight than the folding wheelchair and have smaller batteries and motors. Dual Purpose Power Wheelchairs These chairs generally are good for either indoor or outdoor use. You need to have larger wheels in front for outdoors as this is a safety feature. It is better to have six wheels for stability when traveling outdoors. These indoor/outdoor power chairs compromise wheelchair safety and perform poorly when you do not have enough room to turn indoors and you need to travel over rough ground and uneven surfaces. Their optimum performance indoors is when you have wider doors and hallways in assisted living facilities, nursing homes, or homes/apartments. Ideal outdoor surfaces in urban and suburban areas would include sidewalks and paved areas. Outdoor Power Wheelchairs These chairs weigh as much as 400-500 pounds, add the weight of the user up to 250 pounds and the total weight is approximately 650 pounds. They are very efficient outdoors with their rear wheels they can sa
anonymous

Wheelchair : Handicap Products: A Success Story Of Help Handicapped - 0 views

  •  
    The loss of a foot or limb due to landmine explosions or any disease is a major tragedy for any human being and to come to terms with this loss of a part of the body is not only a very traumatic experience but also fraught with dire economic consequences. A financially independent person suddenly realizes that he or she is totally at the mercy of relatives and friends and unable to indulge in any income generating activity. Prospects of poverty loom large over the horizon and this mental anguish coupled with the physical injury can wreck many a life.Buy online Handicapped Tricycle and disabled at lowest price and cheap cost in india from wheelchair india online shopping store of Tricycle manufacturer, distributor, dealer and supplier of variety of Tricycles at low price in india for handicapped Rehabilitation of such individuals is of prime importance and it is here that Help Handicapped International (HHI) plays a pivotal role especially in conflict areas where the number of landmine amputees is large. HHI is a registered charity working for the welfare of the physically handicapped and an NGO in special consultative status with ECOSOC. HHI specializes in fitting the Jaipur Foot prosthetic-an artificial limb developed in India and the most preferred in Asia and Africa because of the following factors: (i) It is light in weight (ii) It is fast and easy to fabricate. Since its manufacturing takes only a few hours the patient who comes to the centre in the morning can walk out on his own artificial limb by evening. (iii) It is very cost effective. (iv) It facilitates cycling, walking bare foot and squatting-all tasks essential to lead a near normal life in these continents. Post fitment the patient undergoes physiotherapy sessions to become accustomed to the artificial limb. He or she is also explained about some simple exercises that could be carried out at home as well as some tips on the proper use and maintenance of the prosthetic. HHI has b
anonymous

Wheelchair : Handicap Products: Cerebral Palsy Information - 0 views

  •  
    Cerebral palsy (CP) is a group of conditions caused by medical abnormalities in the development of a fetus or the early life of a child. These lead to damage or delayed development in the brain. The disorder is permanent and, though it does not worsen with age, the level of functionality of a person with cerebral palsy varies widely: in some cases, effects may be very minor, while in others, movement is impaired to the extent that a wheelchair is required. Common complications associated with CP vary by the type of CP disorder but can include vision problems, seizures, learning disabilities, and issues speaking, writing, and performing other tasks related to motor control. Cerebral palsy is the focus of a large amount of medical research every year. Though much of this research deals with younger patients, more and more attention is being paid to CP sufferers as they age and seek fuller opportunities and more integration with the rest of society. Living with CP is a daily challenge, but paths to a richer and more fulfilling life are being found. There is not, and may never be a "cure" for CP, but greater understanding by clinicians and the daily success stories of those who overcome their limitations are making. Buy online CP Wheelchair, Pediatric Cerebral Palsy Wheelchair, Cerebral Palsy Wheelchair, CP Child Wheelchair for handicapped and disabled at lowest price and cheap cost in india from wheelchair india online shopping store of Karma CP Wheelchair, Pediatric Wheelchair, Cerebral Palsy Wheelchair, CP Child Wheelchair at low price in india. Causes of Cerebral Palsy Cerebral palsy is generally caused by developmental issues during pregnancy which lead to abnormal conditions in the brain. During the birth process, lack of oxygen caused by premature delivery or delivery-room errors can cause brain damage that facilitates cerebral palsy. Cerebral palsy can also be caused by recognizable brain injuries sustained by the developing child up to an early
Aaron Roberts

Individual Retirement Account - 0 views

  •  
    Having an individual retirement account is very important for every person who has started working. It is very important to start adding and saving in one's retirement account as soon as possible to take advantage of compounded savings over time. This is a problem right now among millennials who have a negative savings rate. Something should be added to one's retirement account every year, not matter how small the contribution is. If one has not seen a financial advisor about an individual retirement account, one should as soon as possible. These accounts offer tax-deferred savings which means money grows tax free until the money is withdrawn. There are many types of individual retirement accounts so one should see a financial advisor to discuss the best one to get. These accounts can be used to invest in the stock market and life insurance policies so it is a lucrative and diverse account that takes into account many facets of one's retirement needs.
  •  
    1.Having an individual retirement account is very important for every person who has started working. It is very important to start adding and saving in one's retirement account as soon as possible to take advantage of compounded savings over time. This is a problem right now among millennials who have a negative savings rate. Something should be added to one's retirement account every year, not matter how small the contribution is. If one has not seen a financial advisor about an individual retirement account, one should as soon as possible. These accounts offer tax-deferred savings which means money grows tax free until the money is withdrawn. There are many types of individual retirement accounts so one should see a financial advisor to discuss the best one to get. These accounts can be used to invest in the stock market and life insurance policies so it is a lucrative and diverse account that takes into account many facets of one's retirement needs.
amwajmovers

Tips for "Surviving" a Move Home - Amovers and Packers - 0 views

  •  
    1- The first and most important step is to know if the move is going to be done by yourselves or you are going to hire a company. (We advise you to read the other post of our blog to decide) although we recommend you to choose an expert company in moving. 2- Even if you choose to hire a Packing and Moving Companies, you can consider several options to make a cheaper move. For example, if you pack the boxes yourself with your belongings always comes cheaper. 3- You can buy the boxes in specialized places, ask them to the same moving company that you have contracted or to request them in some store or supermarket. That yes, that always the boxes are clean and are enough resistant to support the weight. 4- Make a selection of the things you have and leave "behind" those that have been unused for some time. Sell ​​them, give them, give them ... it's a quick way to "clean up" and organize yourself much better in the new home, and why not, feel better about yourself. 5- Now it's the turn of the furniture. Talk to the removal company to see if it pays to pay for the furniture removal and assembly service, or on the contrary, it is better for you to do it economically. 6- When arriving at the new house, the most important thing so that everything goes on wheels, is the order. As the boxes are already labeled, all you have to do is place them each in your room. Once they are each in its place, our advice is to unpack them by order and per stay. For example, if you start in the bedroom, until it is not all or almost everything, do not go to the next one. We hope that with these tips your move goes like silk. You always have the option of solving any doubts you may have with the Packing and Moving Companies .
1 - 20 of 1787 Next › Last »
Showing 20 items per page