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This chapter introduced you to the QuickBooks Navigator and started you thinking about the advantages that it may offer over the standard menu format. It also showed you that QuickBooks is more than accounting software; it is a complete business management program with sophisticated tools for nancial analysis and decision-making. You were introduced to the Welcome screen s options and the program s peculiar requirement that you must open either a sample or an actual company data le before you can access and browse the program s features. You toured some of the unique and useful Help features, informational databases, and tutorials that QuickBooks has to offer. You comfortably entered a sample transaction and satis ed yourself that QuickBooks does, indeed, automatically update all relevant accounts and reports.

-"h, [Hatom,H] ,

citizens with temporary visas, 2001.

(6.14)

= 2m

Choosing basic types of business entities Federal tax identi cation numbers Avoiding tax penalties for late lers and non lers QuickBooks Reminders Choosing a QuickBooks start date Checklist of issues

(6.15)

Science and Engineering Doctorates (1000)

We want to calculate the expectation value of (6.14) when the field is initially in the vacuum state and the atom in one of the atomic energy levels. Then we want to identify a contribution from radiation reaction and another from vacuum fluctuations. To do so, we have to split the vector potential operator into two terms as in equation (6.8). However, because the commutator that appears in equation (6.14) involves a product of a field operator and an atomic operator:

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uickBooks is a complete accounting system that will correctly record information about your dayto-day business transactions. But you must rst de ne your business entity and secure its recognition under the laws of your state and the regulations established by the Internal Revenue Service. QuickBooks asks you to provide information as to your form of business and taxpayer reporting identi cation number when you rst set up your company. This chapter ensures that you are prepared to answer such questions. It also provides insight as to the impact of these initial decisions on your future tax-reporting practices.

[Hatom , H]

(6.16)

Before the late 1980s, accounting and law professors taught their students about three types of business entities: sole proprietorships, partnerships, and corporations. Each was taxed in a distinct manner, and only corporations were afforded limited liability. Limited liability status means that creditors do not have any claim on the personal assets of the business owners; liability is limited to the extent of the assets of the business entity. But in the last 10 years, the law has blurred some of the advantages, disadvantages, and tax-reporting procedures traditionally associated with each type of entity.

we have to be careful when interpreting individual terms as radiation reaction and vacuum contributions. For although the total vector potential operator commutes with atomic operators at all times, the same cannot be said of each of the two terms on the right-hand side of equation (6.8) taken separately. Apparently, any ordering of atomic and split field operators is possible in (6.14) as long as it is used in both the term involving only As and in that involving Avac only [3,453]. Nevertheless, Dalibard et al. [131] pointed out that to be able to assign a physical meaning to such terms in (6. 14),each of them has to be Hermitian; otherwise, they cannot be associated with observables. The Hermiticity requirement allows only one ordering [131]: the totally symmetric ordering. So we can write

0 1985 1990 1995 2000

Hatom) vac'

(6.17)

In particular, there is a new kid on the block, the limited liability company (LLC) This entity, which is recognized in all 50 states, can be taxed as a partnership but, legally, is entitled to limited liability status So these days, to make an informed decision about your choice of business entity, you not only need to know about sole proprietorships, partnerships, and corporations, but you also must consider a hybrid type of entity, the limited liability company Currently there are ve standard types of business entities: Sole proprietorships Owners do not maintain a distinct legal entity from themselves and report income and loss on their personal tax returns Corporations A legal entity that has limited liability but that must file a corporate return and pay tax at the corporate level Shareholders generally are subject to tax on their individual returns for amounts from dividends and distributions.

where the first term on the right-hand side of (6.17) is the radiation reaction contribution,

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