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review 2017-09-26 12:00
Sweet Christmas Kisses 4: A Bundle of 14 Wholesome Holiday Romances - Mona Risk,Josie Riviera,Beate Boeker,Christine Bush,Lyn Cote,Denise Devine,Raine English,Jean C. Gordon,Shanna Hatfield,Milou Koenings,Roxanne Rustand,Magdalena Scott,Kristin Wallace,Merrillee Whren

he Gift of Yesterday by Milou Koenings part of Sweet Chistmas Kisses 4
Book starts out with Bailey and she moving forward with her life and career after all the living relatives have passed away and left her much in the way of inheritance.
She moves back to Green Pines where she grew up with Joe 15 years earlier. Each chapter alternates with Bailey and Joe as life goes on in the town.
An old fashioned fair during the fall months excites her so she can get the word out she's open for business. She also meets others in town that help her and she's able to solicit her pastries to the local diner who wants to sell them.
She recalls the Larsons who are in the ministry and she hopes to get together with them and maybe Annie who's in Africa (from a previous book). The woman who answers the door gives her information about the Larsons and sets it back...
Love how strong and so sure of herself as she sets out to prove she can do the shop and make a go of it. Carnival time in town and so much activity going on, can't even imagine the smells from the place!
She fits in as her food is used to help many who need the goods. Friends are trying to set Joe up with females and they aren't having any luck...such fond memories of when they grew up and the things they did-very similar to our childhood.
Some twists and turns along the way. Easy going holiday read, light romance, loved it!
Other works by the author are highlighted at the end along with reviews from her other works.
Received this review copy from the author and this is my honest review.

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text 2017-07-31 08:05
IBS Consultants Corporate Legal Start ups – Structuring




The Start up ecosystem in India has seen tremendous growth since 2010. With over 3000 start ups and 800 more every year, India is the 4th largest country after US and China. This reflects the growing entrepreneurial spirit and risk taking disposition emerging in the country, with most of the founders profiling in the average age group of 32 yrs of age. This is further encouraged by the new Start up policy that has been initiated by our Honourable Prime Minister Mr. Narendra Modi.


While the entrepreneurs/founders have ideas that can be potential game changers, they need to be guided on the policies, procedures, regulations, taxation and other directives that can complement their vision. A start up thus has to deal with a number of issues to grow into a successful organization. In this article, we will look into one of the initial aspects that contribute significantly to the success of the Start up that is “Structuring”.


Structuring a Start up


Structuring in effect means designing/organising the Start up primarily from the point of view of:


  • Choice of legal entity


  • Choice of Jurisdiction


Choice of Legal Entity


Most of the founders/entrepreneurs come from technical backgrounds and need to be guided on the appropriate legal entity and various formalities as it gives the basic identity to the Start up and ensures it does not get into any future legal hurdles.


The Start up can choose from any of the entities below:


  1. Proprietorship: This works when the idea is new and you want to test at the proof of concept (POC) stage without inviting any investor and to avoid cumbersome legal compliances and expenses.


  1. Partnership: This applies when you have two/more partners involved with an idea. For instance when 2 or more enthusiastic IITians come together with an idea and want to do POC of the same. This form again involves bare minimum legal compliances & expenses.


Both of the above involve a personal liability in case of any losses/failures associated with the start up


  1. Limited Liability Partnership (LLP): This is a very popular entity at the POC stage where the promoters can restrict their personal liability with few legal compliances.


  1. Company – Private Limited Company/Public Company: This is suitable for a more matured start up where the idea has been externally validated and is thereby moving on to the next level of growth. At this stage, an investor is typically sought for venture financing options.


Choice of Jurisdiction


A Start up can opt for inward structuring, whereby the promoter establishes the entity and does business within India. This option is best suited for local business, income & expenses. However, if your idea has a global appeal and has expenses to be payable outside India, then it may make sense to go for an outward structure, i.e. setting up the entity outside India.


Further if you are establishing a parent entity within the country or outside, you need to consider various implications. A Start up has to take into account the appropriate jurisdiction of the holding company as it needs to look into tax implications, adequate protection for its intellectual property, venture financing requirements, future potential of business to go global in which case the holding company may have to be shifted to an offshore location in future, and more. The decision has to be analysed from a long term perspective and accordingly structured at the initial stages. The Start up could also opt for an outward structure and choose a location/country with the preferred advantages. Singapore, for instance, has a number of government schemes and grants in various sectors and has also consistently topped the world rankings in ease of business.


In effect, structuring the right kind of Start up helps to mitigate future risks and avoid any complications that may arise while the Start up is nearing maturity.


In the forthcoming issues, we will cover other aspects affecting Start ups in detail.


This article is authored by A. Loganathan, representing India Business Solutions (IBS) which is a boutique advisory firm helping a lot of Start ups in India and Singapore in fulfilling their aspirations.  Loganathan is heading the Singapore operations of IBS and can be reached on loganathan.a@consultibs.sg. Website: www.consultibs.sg

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text 2017-07-31 04:43
IBS Consultants: An Introduction to Setting Up Business Entity in Singapore


According to foreign companies reports, published by the Department of Commerce and Industry of India, nearly 30-40% of Indian Companies have already established a business entity in foreign lands and of these numbers more are incorporated in Singapore. The reason why Singapore has become the hub of Indian businesses is because, in Singapore the laws regarding incorporation of the company are more flexible and easily adaptable. But while this is an easy procedure, it also involves legal factors, which if not followed properly can lead to disturbed and unbalanced business operations. It does not matter how good the business is operating in the home land, no company can afford to bear any losses or an extra fine in the foreign lands. Thus, while venturing into a foreign land, a company should have an expert with itself in the journey, to safeguard its business and monetary assets and to ensure proper legal certification and registration of the company is in place. To provide an all round security for the business operation in the foreign land, it is advised always to walk with a consulting firm, having a base established already in the business place, which with its expertise can guide a business through all the requisite and can bring in successful incorporation of the business.


Starting with the registration of the Business, a company should be clearly aware of its functions and motives, which becomes the foundation of the company and which helps in resolving queries related registration. To begin with, a company should be well versed with the laws of the land and should proceed accordingly. This may consume a lot of time, if the business counters any hurdles on the way, that can sometimes lead to bring a loss in the business. Hence, to go on with the process, a business should shake hands with a consultancy like IBS Singapore which takes the responsibility of registering the business with its quality registration services in Singapore.


IBS Singapore supervises over all the required document registrations and liberates the business from the stress, to the key-holders of the business concentrate only on its operations. After the registration is done successfully, the major thing that needs attention is the business structuring and incorporation. Business structuring means designing the business in a way which will hold roots in the market for a longer time. Here, the major is concerned upon is to appoint a representative who will be responsible for the operations and other business things. If the structure of the business fails to address the requirements, then the entity would not have a healthy life in the market place. IBS Singapore therefore, comes with its excellent services of providing business structuring and incorporation in Singapore, whereby it elaborates the company on the requirements and categorizes the priorities on the table. IBS Singapore is a hub where an organisation or a company can get access to a variety of services including incorporation of advisory services in Singapore, which help the Businesses to acquire strong roots in the market place.


Setting up an entity in Singapore may be thought as an easy process, but it requires a lot of efforts to turn the application of registration into an operating Business entity. All these procedures can be worked out individually, but only if the company is ready to take a risk. But to play on a safer side, it is necessary that a company should have an expert standing by its side, guiding it through the necessary steps and lowering the stress, of incorporating the business.

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