Today I Got My Second Black Belt (2 Dan)

bunkai Ushiro Ura mawashi geri ( Kumite )

here in this video u can see the implementing of the kick as i explored before prefer to do after doing a kick like normal mawashi geri or may geri or kizami may geri then do this kick as a cover after the first kick cause the enemy will be busy in defend the first kick then in worst case he will defend the other ura mawashi but if u did direct u can expect any thing from the other player cause he in this case will be able to kick ur back so watch out and do fake kick as begin

Ura mawashi geri

on the high classical kicks , is the other hand of mawashi geri kick , is how to kick the enemy by the bottom of the lg , need ability of equilibrium its easy to learn just need practice on it , its useful also in kumite and street fight ..


Jion Kata .. black belt Test ( 2 Dan )


























Jion, an introduction


Jion is the first Kata a student normally encounters from the "temple Katas". It is normally at this point that they are told about the "temple" Katas and how they are related. In my research, this seems to be one of those false stories that is passed on from instructor/Senior to junior and then becomes Dogma.  The truth is that all three Kata (Jion, Jutte and Jiin) may all be related and or from the same area of Okinawa, being the Tomori area, but they were not in fact created at some Temple.  First off Jionji or Jion-Ji is a temple in Japan's Gujo Hachimon town in Yamagata prefecture....a fair way away from Okinawa!  So, it is not likely that the Kata took its name from a Japanese temple when it was created in Okinawa years before Karate came to Japan!  

Having said that, all three Kata are linked and have similar movements. Jion and Jiin are virtual twins with only some variations of the movements. And Jutte has a similar feel and opening preparation stance. They surely could have been created by the same person or around the same persons teachings.

The first of the three Katas (meaning Jion in this case) teaches a student how to deal with rotational movements, and directional shifts. It is also a great Kata for more powerful students. The basic feel of the Kata is only overshadowed by the powerful movements and destructive nature of the Kata. The essence of the Kata is to meet the opposition straight on and honestly, with no hidden or secret movements.  All three of the "temple" Kata have valuable lessons interwoven into the practice of them. But as I stated, there is a lot of suspicion as to the dubious history attached to the Katas’ past.

History of Jion


Jion is a very common Tomari Kata whose history is a bit fuzzy. It is accepted that it has roots in the Tomari style of Karate and has "family" roots with both Jiin and Jutte! Jion, or Gion as it is sometimes written, also has strong Buddhist flavours in it and as such also has links to the Shaolin Tradition and some connections to the Kata Passai / Bassai and Wanshu / Empi.  

The name for this Kata is thought to describe its roots and creation at the Buddhist temple Jion-Ji, but this is doubtful.  The name may be translated as a direct reference to the Jion-ji temple or less commonly as "temple bells".  At some point in the transportation of the Kata from Okinawa to Japan, Gichin Funakoshi felt that he should change the name of Jion and replace it with a more "suitable" name that described the feelings that he thought would bring meaning to the Kata for the students learning this Kata.  He attempted to change the name to Shokyu or 'Elimination', a name meant to describe the feeling of total dominance and destruction of the opponent. The name did not stick and the old name came to be used again for this Kata. Funakoshi had tried to change many names to "Japan-ize" them and make them more acceptable to the Japanese, few stuck.

Funakoshi learned Jion from his primary instructor Itosu sensei and Itosu learned this Kata from his instructor Matsumura.  The Kata is a common Kata to the Tomari Region and the Shuri Region.  Some literature I have found suggests the original name was more properly pronounced Jihon.  The Chinese Ideogram from Jihon does appear more frequently in Chinese writing in reference to this Kata.

Some Interpretations of the Kenji used for the Kata suggest a different meaning for the Kata name. One Kenji used for 'Ji' is to develop techniques and ability, and 'on' is to condition or forge the body.  Granted this is not mainstream and is more than likely a descriptive from a old instructor to illustrate a feeling for the Kata. But, it does play into the feel of the kata when performed properly. The name could mean to "develop techniques to condition the body" and not "temple bells" and would fit the Kata almost better than the accepted name.

Itosu was taught the Kata by his instructor Matsumra when he returned from China and this was likely its introduction to Okinawa.  Itosu was also said to have gone to Hanashiro chomo, a Fellow teacher and a schoolteacher and friend of Itosu’s to help further develop or ' Okinawan-ize' the Kata. Together they made this Kata more linear and used more traditional Okinawan characteristics in the newly re-formatted Jion.

Despite all of the mystery and issues with lack of information, what is known about Jion is it has roots in Chinese Gung fu, was taught by Sokon Matsumura to Itosu Sensei, modified by Chomo and Itosu to be more like his Shuri style and it is practised by styles with roots in both shuri and Tomari te. The date that the Kata was formalized in Okinawan Karate would be between 1663 and 1680, which is around the same time as Kusanku/Kwanku/ Kanku dai came to be practised on the island nation.

One more story of the Jion name has to do with a bridge named Jion and the inventor of the Kata working or practising on the bridge.  The inventor then named the Kata after the bridge. Again, some of the stories of how Kata are named are just that, stories.  Many a "story" has been made to be "history" by good intentioned instructors that know Karate but do not research its history.

Notes on Jion


Jion has a grandeur to it that should show through with all the movements.  This may be attributed to its strong Buddhist links or it may be because Jion is a powerful but very basic and honest Kata. Mistakes are very hard to hide in Jion due to its calm power and smooth transitions in the movements. Jion is often used for black belt testing because of its nature and the fact that a student must have good Kihon Waza to make the Kata run smoothly and with power.

Jion is also one of the favourite forms of many Kumite champions simply because it is direct and works on basic ideas and techniques.  This Kata should be done with the proper attitude and outlook or it will not produce an aesthetically correct form.

Over the years many of the smaller details of the Kata have changed and it is important to note that some of the changes were seen as going back to the root of the Kata to bring backs its original JKA flavour. But the Kata has always been a stand out in the Shotokan Syllabus.          

The breathing of the Kata is Nogare or natural to movements and not forced or over controlled during practice.  The movements should be crisp and direct with linear power being used.  The techniques should be rooted and students should be well versed in stance and movements to be able to shift when required and not shift when the Kata is not calling for this.


End Notes

When practising Jion, a student should have the proper spirit.  It is a Kata that brings out a powerful spirit and has a noble feel to it.  Nothing is hidden and all the movements should be performed with power and overpowering spirit. Jion is often forgotten when a student is being taught the junior Kata.  Much is said about Kanku Dai and often when a student is looking at learning Jion the fact that it may have been used to create the Heian Kata is omitted.

Jion is a very important Kata to practice to ground yourself in basic movement and principles when most students are looking to advanced Kata and more fancy movements.  Jion is more than the myth that has sprouted up about it being a Buddhist Kata or a Kata created at a Temple.  It is a Kata that works on improving a students power and dynamic use of the body in a very fundamental and basic way.

One of my most memorable moments with the Kata Jion was being taught this Kata by Master Tanaka at a summer camp.  Not only did he demonstrate a lot of the techniques that left us all knowing the potential of the Kata but he showed a great passion for the Kata and brought up many common sense ideas that most of us had over looked.  I came away with a renewed appreciation for a Kata that I had been losing interest in. I can again see the beauty in the basic and powerful movements of this Kata.

Empi or Enpi Kata (Wansu): Flying Swallow.( 3 Dan )




Empi Kata is a pre-arranged sequence of strikes using the elbows. The kata aims to demonstrate the jitsuka's knowledge of how to use one of the hardest weapons the body has to offer. The kata should be performed with full body movement and each strike should (of course) be solid and precise.
The kata may be performed on an individual basis or with a partner. If performed individually, the jitsuka should imagine their opponent to be of equal size. If an uke is available, they must take retreating mirroring steps as the tori advances, and the tori should make contact with each target, but with practically no force. No force does not mean that the strike should be feeble - quite the contrary. The strike should be strong, and the final movement should be firm but gentle.

Beginning

When beginning empi kata, the jitsuka should firstly perform a ritsu rei and then settle into a kiba dachi stance and may optionally announce their entry into the kata by calling out the name of the kata. The kata consists of 10 consecutive strikes, and may be performed at almost any pace - but slow and deliberate usually looks best! Each strike advances the jitsuka further forward from their original starting position. All directions given below are based upon the forward direction of the original kiba dachi stance. The instructor may ask to see the kata at the jitsuka's own pace, or he may count out each strike for the jitsuka.

Strike 1

Step:Right foot forward
Strike:Right elbow - driving up
Target:Jaw
Tori steps forward on the right foot and twisting at the hips drives his right elbow up in an arc to strike the jaw of an opponent directly ahead. The tori should end up stood side-on facing to the left.

Strike 2

Step:Left foot forward
Strike:Left elbow - driving up
Target:Jaw
Tori steps forward on the left foot and twisting at the hips drives his right elbow up in an arc to strike the jaw of an opponent directly ahead. The tori should end up stood side-on facing to the right.

Strike 3

Step:Right foot forward
Strike:Right elbow - dropping down
Target:Clavicle
Tori steps forward on the right foot and twists at the hips. Tori tries to achieve a flowing movement as he reaches up and straightens his right arm - almost coming up onto his toes. The tori then drops the arm, bending it at the elbow to strike down onto the left collar bone of an opponent standing directly ahead. The tori should end up stood side-on facing to the left.

Strike 4

Step:Left foot forward
Strike:Left elbow - dropping down
Target:Clavicle
Tori steps forward on the left foot and twists at the hips. Tori tries to achieve a flowing movement as he reaches up and straightens his left arm - almost coming up onto his toes. The tori then drops the arm, bending it at the elbow to strike down onto the left collar bone of an opponent standing directly ahead. The tori should end up stood side-on facing to the right.

Strike 5

Step:Right foot forward
Strike:Right elbow - driving across from right to left
Target:Back of jaw
Tori steps forward on the right foot and twists at the hips. Tori should aim to step slightly past his central line to the opponent (i.e. slightly over to the right). Tori uses this hip twist to drive his right elbow from the right to the left to strike the rear (left) part of the jaw or an opponent stood directly ahead. The tori should use his left hand to brace the elbow strike by supporting the right hand. The tori should end up stood side-on facing to the left.

Strike 6

Step:Left foot forward
Strike:Left elbow - driving across from left to right
Target:Back of jaw
Tori steps forward on the left foot and twists at the hips. Tori should aim to step slightly before his central line to the opponent (i.e. slightly over to the left). Tori uses this hip twist to drive his left elbow from the left to the right to strike the rear (right) part of the jaw or an opponent stood directly ahead. The tori should use his right hand to brace the elbow strike by supporting the left hand. The tori should end up stood side-on facing to the right.

Strike 7

Step:Right foot forward
Strike:Right elbow - whipping across from right to left then driving back from left to right
Target:Temple
Tori steps forward on the right foot and twists at the hips. Tori should aim to step slightly before his central line to the opponent (i.e. slightly over to the left). Tori draws his right arm across from the right to the left as the step is executed. At the moment the right foot settles firmly, tori unwinds and drives his right elbow from left to right. The strike is aimed at the right temple of an opponent stood directly in front of the tori. The hips and shoulders should be used in combination for the unwinding strike, and the tori should use his left hand to brace the elbow strike by supporting the right hand. The tori should end up stood side-on facing to the left.

Strike 8

Step:Left foot forward
Strike:Left elbow - whipping across from left to right then driving back from right to left
Target:Temple
Tori steps forward on the left foot and twists at the hips. Tori should aim to step slightly past his central line to the opponent (i.e. slightly over to the right). Tori draws his left arm across from the left to the right as the step is executed. At the moment the left foot settles firmly, tori unwinds and drives his left elbow from right to left. The strike is aimed at the left temple of an opponent stood directly in front of the tori. The hips and shoulders should be used in combination for the unwinding strike, and the tori should use his right hand to brace the elbow strike by supporting the left hand. The tori should end up stood side-on facing to the right.

Strike 9

Step:Right foot forward
Strike:Right elbow - swinging from right to left then left to right
Target:Groin
Tori steps forward on the right foot and twists at the hips. As he steps tori swings his right arm back (to his left) in striking position, with the left hand supporting the right. The tori should aim to make this step reasonably deep, and his weight should be sustained mainly on the back (left foot). The tori then swings his right arm in a low swing from left to right aiming for the groin of an opponent stood directly ahead. The tori should use his legs to set the height and to carry the swing throgh so that the strike is beginning to swing up at the end. The tori should end up stood side-on facing to the left.

Strike 10

Step:Left foot forward
Strike:Left elbow - whipping over from left to right
Target:Bridge of the nose
For the final strike the tori pivots on his right foot and swings his back leg around anti-clockwise to achieve a higher stance than before, but this time facing to the right. As he steps, tori changes to support his left hand with his right and describes an over the top swing down onto the bridge of the nose of an opponent stood directly ahead. On this final strike, the tori should let out an audible kiai.

Ending

At the end of the kata, the jitsuka should pause momentarily in the final position, and then draw his right foot around anti-clockwise to stand facing forward in a su dachi stance. With a final ritsu rei, the kata is complete.

Love Without Limits, nizar qabbani

C P A Exam




In order to become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants and administered by the National Association of State Boards of Accountancy. The first law establishing the CPA designation was passed in New York on April 17, 1896.[2]
Eligibility to sit for the Uniform CPA Exam is determined by individual State Boards of Accountancy. Typically the requirement is a U.S. bachelors degree which includes a minimum number of qualifying credit hours in accounting and business administration with an additional 1 year study. This requirement for 5 years study is known as the "150 hour rule" and has been adopted by the majority of state boards, although there are still some exceptions (e.g.California). This requirement mandating 150 hours of study has been adopted by 45 states.
The Colorado State Board of Accountancy allows Chartered Certified Accountants (ACCA), together with Chartered Accountants from eligible jurisdictions (Australia, South Africa, Canada, Ireland, New Zealand) automatic eligibility to sit for the Uniform CPA Exam as a Colorado candidate. As of December 9, 2009, ACCA members are not automatically eligible to sit for the Uniform CPA Exam.
Certain overseas qualified accountants seeking to become U.S. CPAs may be eligible to sit for the International Qualification Examination as an alternative to the Uniform CPA Exam.
The Uniform CPA exam tests general principles of state law such as the law of contracts and agency (questions not tailored to the variances of any particular state) and some federal law as well.[3]

Certified Professional Accountant ( C P A )

Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona, Kansas, North Carolina and Ohio where, although the "CPA" designation is restricted, the practice of auditing is not.
Many states have a lower tier of accountant qualification (below that of CPA), usually entitled "Public Accountant" (with designatory letters "PA"). However the majority of states have closed the designation "Public Accountant" to new entrants, with only about 10 states continuing to offer the designation. Many PAs belong to the National Society of (Public) Accountants.
Many states prohibit the use of the designations "Certified Public Accountant" or "Public Accountant" (or the abbreviations "CPA" or "PA") by a person who is not certified as a CPA or PA in that state. As a result, in many circumstances, an out-of-state CPA is restricted from using the CPA designation or designatory letters until a license or certificate from that state is obtained.
Texas additionally prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners.[1]
Many other countries also use the title CPA to designate local public accountants. The equivalent in Commonwealth countries is the chartered accountant.

UK Accounting Certifications vs US Accounting Certifications

what the primary difference is between the UK and US certification model.
It is interesting to note that this same difference is also reflective of the general educational ideology of both countries, and pours into the business and corporate culture. That said, it is safe to say that public accounting certifications in both countries, the Chartered Accountancy (ACA) licensed by the Institute of Chartered Accountants in England and Wales (ICAEW) in the UK and the Certified Public Accountant (CPA), licensed by the American Institute of Certified Public Accountants (AICPA) in the US, follow a rather similar pattern. They start with pretty basic level papers and work their way upto technical financial accounting with the ultimate goal of preparing you for conducting audits, and work experience is a requirement before you can even sit for some of the papers.
However, when it comes to management accounting certifications for industry, there is a massive difference in the way the two countries market and manage the qualifications. In the UK, CIMA, ACCA, AAT etc. are all guaged toward accounting and non accounting college majors / graduates alike. They start with the basic, classic, outdated financial and cost accounting concepts, and work their way up to fancy financial and management reporting. The early papers are a waste of time for students who are accounting majors in university, the these certifications don’t give it any value. There are no experience or educational requirements before you can sit for the exam. The exams are driven to help you memorize concepts, rather than understand and apply them. The study material is not very practical in approach, and as a whole, the quality of business relevant financial education you get from these certifications in the UK may not really be that good. However, they are still considered vital to the stamped-paper, bureaucratically obsessed, paper-pushing UK market.
In the US, however, the standard is different. Take the Institute of Management Accountants, for instance. They offer to Financial Management Certifications: the Certified Management Accountant (CMA) and the Certified Financial Manager (CFM). Both Certifications require accounting degrees (like the CPA) or several years of experience in the accounting industry. The reason: Management Accounting Certifications are not geared toward non-accounting majors. The content is technical, and the idea is to further train accountants help enhance their knowledge and application of management accounting concepts and financial accounting regulations. With that in mind, the IMA does not flood you with waste of time, silly, O’Level based accounting papers that discuss the basics of debits and credits. For both Certifications, the IMA has a total of 6 papers you need to pass. However, and this is where the primary difference flows through into corporate America, you need 78% to pass IMA exams, whereas you need only 50% to pass CIMA papers? Why? Well, it would seem like CIMA is just trying to churn out accountants; people who can do the basics of accounting. IMA, on the other hand, is aiming for financial managers: accountants who understand the ramifications of various financial and management accounting principles.
I, personally, have been disappointed with the content of CIMA in the UK. You walk away with very little, and the education is highly impractical for business purposes. IMA, on the other hand, focused on know what you did well, and the exams were based more on your understanding and application of concepts, rules, and regulations rather than committing concepts and definitions to memory. I would say the IMA definitely offers better knowledge in less time and challenges you more to succeed while providing more practical and corporate education. CIMA content desperately needs an overhaul given the state of the business world in the 21st century.

you are my treasure

Top 10 ways to avoid a tax audit

While Leno might not have it exactly right, he is on to something: The IRS does look for red flags when selecting a return for audit. Their methodology, however, is a little more sophisticated than what the comedian suggests. While there's no foolproof way to escape an audit, here are some tips for keeping your return from being flagged:

1. Be good at math. The IRS continually cites bad math as one of the top errors on tax returns. Making math mistakes on your tax return will get you noticed -- and not in a good way. While the IRS will generally just correct your mistake and send you a bill, too many math errors might indicate a level of carelessness that causes your return to be flagged. So, use caution when preparing your return. Copy numbers onto forms or input into software carefully -- and double check those numbers when you're done. Check for transposition errors, as well as addition and subtraction. Don't have a false sense of security when using a software package. Your tax prep software can't tell when you've made a mistake before entering your data.

2. Don't be too rich. Statistically, you're about six times more likely to be audited if you report over $1 million in income than if you report income of less than $200,000. You're about three times more likely to be audited if you report between $200,000 and $1,000,000 than if you report income of less than $200,000.

Does the IRS have it out for the rich? Not necessarily. Those who make more money tend to take advantage of more itemized deductions, such as charitable contributions, which attract the attention of the IRS. Filing a Schedule A with significant charitable contributions or miscellaneous expenses may trigger an examination.

It's also highly likely that many higher income taxpayers are small business owners. Statistically, taxpayers who file a Schedule C are two to four times more likely to be audited. Many tax professionals recommend that taxpayers who are collecting substantial income from a small business consider incorporating in order to avoid filing a Schedule C that attracts attention.


3. Don't be too poor. While the upper class is generally the target of most audits, the other end of the spectrum isn't spared. When examining returns, the IRS is particularly interested in errors related to the Earned Income Tax Credit (EITC), a refundable credit that may only be claimed by lower income taxpayers. In 1999, the IRS reported $8.5 billion and $9.9 billion in over-payments related to the EITC. The error rate is about 30%, nearly three times higher than with other social programs.

Despite initiatives put in place to stamp out EITC errors and fraud, as recently as 2002, the IRS reported that it had issued math error notices on more than 1 million returns claiming $729 million in EITC. Common mistakes included amounts that were figured or entered incorrectly; missing or incorrect taxpayer ID numbers for qualified children; failure to report income; and dependent children who were ineligible for purposes of the credit.

If you qualify for the EITC, pay attention to the fine print. Report all your income; check and double check your math (see number one above).

4. Live within your means. Even if you're not too rich or too poor, make sure your tax return accurately reflects your economic reality. It doesn't make sense for you to report $30,000 in charitable donations on a $45,000 salary -- or home mortgage interest deductions of $10,000 for your $15,000 job. Think about the picture you're painting on your return: Does it make sense?

The IRS has a database, of sorts, of what it thinks it takes to survive based on where you live and the number of dependents you report. If your numbers are wildly different from those norms, it will question whether you are under reporting income or over reporting deductions. Just ask Rachel Porcaro, the Seattle mother of two boys, who was flagged for audit because the IRS did not understand how she could support her family on her salary.

The bottom line when it comes to reporting income and expenses: Your tax return shouldn't raise more questions than it answers.

5. Don't lose money. I've already alluded to the fact that filing a Schedule C may increase your risk of audit. This is because, according to a recent Government Accountability Office report, the IRS estimates that as many of 70% of taxpayers who report net losses on a Schedule C have artificially inflated expenses to create losses.

The IRS understands you will have years that are good and years that are not so good. But it likes to think you're in business to make a profit, even if you don't every single year. If, however, you're reporting losses on your Schedule C every year (especially for three or more years in a row), the IRS might question how you're managing to get by. Expect the agency to ask.

6. Remember that you're married (or not). Your marital status is determined as of December 31, 2009. It doesn't matter if you just got married (or divorced) on December 31 or if you've been married (or divorced) for the entire year. You may not file as single if you are still married -- even if you are living apart from your spouse. And you may not file as married filing jointly without the consent of your spouse. Don't file using the wrong marital status, and don't file without the proper number of signatures -- although it feels obvious, a joint return should have two signatures. Your spouse may forgive you if you forget that you're married, but the IRS won't.

7. Don't claim the wrong number of dependents and exemptions. You may claim a person as a dependent only if that person meets the legal definition of a dependent. Don't claim your cousin down the street just because you may send him or her a few dollars from time to time. If you're not sure who might qualify as a dependent, check out this prior post.

Adding or removing dependents from year to year without explanation could cause you to land on the IRS' radar screen. Similarly, claiming the same dependent as another taxpayer (which happens from time to time in the case of a divorce) may raise questions or cause your claims related to a dependent to be rejected, as will reporting the wrong Social Security number. If your dependent doesn't have a Social Security number but otherwise qualifies as your dependent, you'll need to get an ITIN for tax purposes.

8. Report all income. If you've ever used a software package to prepare your tax return, you should have noticed that the program constantly reminds you to enter the information on forms 1099, W-2, and the like exactly as it appears on the form. It's not just an annoying computer generated message -- there's a method to their madness. The IRS makes every effort to match nearly 100% of the forms submitted to them by employers and other organizations. Financial information reported by banks, brokerage houses, and other financial institutions are matched about 96% of the time. This makes your individual margin for error incredibly small. Take the time to collect all the forms sent to you by employers, banks and other organizations. If you fail to receive a form, follow up -- ask your employer where your form W-2 is, just in case it got lost in the mail. You don't want to overlook income that should have been reported on your return, especially when the IRS is so diligent about checking this one.

9. Learn to type. It may sound silly, but handwriting your return may slow down processing and result in a mistake that attracts the attention of the IRS. If the IRS cannot read your return, the return may be rejected. The IRS encourages you to e-file for just this reason; it claims the error rate on e-filed returns is reduced to 1% as compared to nearly 20% on a paper return. This, in the IRS' own words, "means a decreased likelihood of hearing from the IRS."

10. Be normal. You may have noticed a trend with respect to these tips: The IRS doesn't like returns that are different. In fact, it likes norms so much that it has a computer program to make sure you fit them. The program is called the Discriminant Inventory Function System (DIF), and it assigns a numeric score to each individual tax return after it's been processed. If your score varies wildly from the norm, chances are, you'll be flagged.

The bottom line: Be smart. But don't cheat yourself, either. Don't let a fear of being audited discourage you from reporting unusual losses or significant itemized deductions that you may be entitled to. Just be sure to keep good records to substantiate those items.

It is true that your chances of being audited are increasing. As the numbers of audits go up, take steps to protect yourself. Don't be greedy, keep good records, and check (and double-check) your return. The fewer reasons you give the IRS to take a second look at your return, the better.


Nizar qabani Ana w layla .(me and layla) with a song for the poem for the iraqi singer Kazem el saher


Layla and I

دع عنك لومي واعزف عن ملامات
Leave me alone, and stop blaming me
اني هويت سريعا من معاناتي
I have already fallen hard and fast with agony
ديني الغرام ودار العشق مملكتي
passion is my religion, and love is my kingdom
قيس انا وكتاب العشق توراتي
I am Qais , and the love book is my Torah
(Qais is a male symbol of love in Arabic literature & history. Layla was his lover)
ما حرم الله حبا في شريعته
GOD had never forbidden love in his law
بل بارك الله احلامي البريئات
but HE rather blessed my innocent dreams
انا لمن طينه والله اودعها
I am not, but made of mud, where GOD has entrusted
روحا ترف بها روح المناجاة
a soul, enjoying a spirit of intimacy
دع العقاب ولا تعذل بفاتنه
Let alone the punishment, and don’t blame it on beauty
ما كان قلبي نحيت في حجارات
my heart is not carved out of rock
اني بغير الهوى اخشاب يابسه
without love, I am nothing but dry piece of wood
اني بغير الهوى اشباه اموات
without love, I am kind of dead
يا للتعاسه من دعوى مدينتنا
how miserable the claim of our city
فيها يعد الهوى كبر الخطيئات
where love is considered the greatest sin
عباره علقت في كل منعطف
a statement hanged at every corner
اعوذ بالله من تلك الحماقات
I seek GOD’s shelter from such nonsense
عشق البنات حرام في مدينتنا
loving girls is forbidden in our city
عشق البنات طريق للغوايات
loving girls is the path of all corruptions
اياك ان تلتقي يوما بأمرأه
don’t ever meet a woman
اياك اياك ان تغزي الحبيبات
and never, never visit your lovers
ان الصبابه عار في مدينتنا
passion is shameful in our city
فكيف لو كان حبي للاميرات
let alone falling in love with a princess
سمراء ما حزني عمرا ابدده
she is tanned, and my sorrow was not waste of life
ولكن عاشقا والحب مأساتي
but, I am in love and passion is my tragedy
الصبح الى الازهار قبلته
morning rises towards flowers
والعلقم المر قد امسى بكاساتي
and the bitterness has filled my glasses
يا قبله الحب يا من حيث انشدها
oh my love, I write a poem about you
شعرا لعل الهوى يشفي جراحاتي
so that Ghazal may heal my wounds
دوت ازهر الروح وهي يابسه
the blossoms of my soul have cracked dry
ماتت اغاني الهوى ماتت حكاياتي
all love songs have died, and with it my tale died too
ماتت بمحراب عينيك ابتهالاتي
all my prayers have died in the Mihrab of your eyes
واستسلمت لرياح اليأس راياتي
and all my flags have surrendered to the winds of despair
جفت على بابك الموصود ازمنتي
my life times has dried on your door steps
وما اثمرت شيئا عباداتي
and my prayers were never blessed with fruit
انا الذي ضاع عمري
I am the one who lost his life
ما رق لي لحن على وتر
without enjoying a tune on a string
ولا استفاقت على نور سماواتي
neither my skys have seen light
اعتق الحب في قلبي واعصره
storing love in my heart, squeezing it
فأرشف الهم في مغبر كاساتي
and drinking it, grief in my dusty glasses
واودع الورد اتعابي وازرعه
and I put all my effort in planting roses
فيورق الشوك وينمو في حشاشاتي
to find it growing thorns in my heart
ما ضر لوعانق النيروز غاباتي
what harm would it be if Nairouz hugged my forests,
أو صافح الظل اوراقي الحزينات
or shades shook hands with my sad leaves?
ما ضر لو ان كف منك جاءتنا
what harm if a hand of you come to me,
بحقد تنتفض الامي المريرات
and hatefully dusted my bitter pains?
تسع على مركب الاشواق في سفر
we were nine traveling on the love boat
والريح تعصف في عنف شراعات
and a wild wind was tearing my sails
طال انتظاري متى كركوك تفتح لي
I have been waiting so long, when is home going to appear and open?
دربا اليها فأطفأ نار آهاتي
the way, where I turn off all my sighs
متى سأجر الى كركوك قافلتي؟
when am I going to pull my caravan home
متى ترفرف يا عشاق راياتي؟
oh lovers, when will my flags rise
غدا سأذبح احزاني وادفنها
tomorrow I will kill my sorrows and bury them deep
غدا سأطلق انغامي الضحوكات
tomorrow I will release my laughing tunes
ولكن نعتني للعشاق قاتلتي
but my killer has announced my death,
اذ اعقبت فرحتي شلال حيراتي
saying that my so called happiness is only an illusion
فعدت احمل نعش الحب مكتئبا
I came back depressed, carrying the coffin of love
امضي البوادي واسفاري قصيرات
crossing deserts, and my poems were so short
ممزق انا لا جاه ولا ترف
torn, I am, no wealth, no dignity
يغريك في فخليني لآهاتي
to attract you, so, leave me to my sorrow
لو تعصرين سنين العمر اكملها
if you squeeze all the years of my life
لسال منها نزيف من جراحاتي
only bleeding of my wounds will come out
كل القناديل عذب نورها وان تظل
all lanterns have pleasant light
تشكو نضوب الزيت مشكاتي
and mine is always lacking oil
لو كنت ذا ترف ما كنت رافضه
if I had wealth, you would never reject
حبي ولكن عسر الحال مأساتي
my love, but hardship is my tragedy
فليمضغ اليأس امالي التي يبست
let despair chew on my hopes that dried,
وليغرق الموج يا ليلى بضاعاتي
and Layla, let the waves drown all my goods
عانيت لا حزني ابوح به
I suffered. Neither I could disclose my sadness
ولست تدرين شيئا عن معاناتي
nor you know anything about my agony
امشي واضحك يا ليلى مكابرة
I walk and laugh, Layla, just pretending
علي اخبي عن الناس احتضاراتي
hoping to hide my pains of death
لا الناس تعرف ما خطبي فتعذرني
neither the people know what’s with me, so that they forgive me
ولا سبيل لديهم في مواساتي
nor have they a way to ease my mind
عندي احاديث حزن كيف ابوح بها؟!!!
I have lots of sad talks, how can I disclose them
تضيق ذرعا بي او في عباراتي
they will get fed up with me, and with my expressions
معذوره انت ان اجهضت لي املي
you are excused if you aborted my hope
لا الذنب ذنبك بل كانت حماقاتي
it is not your fault, its rather my stupidity
اضعت في عرض الصحراء قافلتي
I lost my caravan across the desert
فمضيت ابحث في عينيك عن ذاتي
and I came looking for myself in your eyes
وجئت احضانك الخضراء منتشيا
and I came happily to your green lap
كالطفل احمل احلامي البريئات
like a child carrying my innocent dreams
اتيت احمل في كفي اغنيه
I came with a song on my hand,
اجترها كلما طالت مسافاتي
which I used to recall, whenever I feel the long distances
حتى اذا انبلجت عيناك في الافق
until your eyes have appeared in the horizon
وطرز الفجر ايامي الكئيبات
I felt that morning has finally embroidered my depressed days,
غرست كفك تجتثين اوردتي
but you have inserted your hand to uproot my veins
وتسحقين بلا رفق مسراتي
and mercilessly destroyed my happiness
واغربتاه مضاع هاجرت سفني عني
what a loss, my ships have sailed away from me
وما ابحرت منها شراعاتي
and on them there was not a single sail of mine
خانتك عيناك في زيف وفي كذب
did your eyes fool you, in cheat and lie,
ام غرك البهرج الخداع مولاتي
or “Your Highness” were deceived by the fake splendor,
فراشه جئت القي كحل اجنحتي
a butterfly, I came to throw the antimony of my wings
لديك فأحترقت ظلما جناحاتي
to you, and unjustly my wings got burned
اذا اثرت قتلي واستعذبت اناتي ( اي انيني عذب لديك(
you preferred to kill me, and enjoyed my moaning
اصيح والسيف مزروع في خاصرتي
I screamed, with your sword planted in my side
والقدر حطم امالي العريضات
and destiny has ended all my wide hopes
هل ينمحي طيفك السحري من خلدي؟
would your magical shadow be erased from my mind?
وهل سشرق عن صبح وجناتي
would my cheeks see the rising morning again?
من لي بحذف اسمك الشفاف من لغتي
who will wipe your transparent name off from my alphabets
اذ ا ستمسي بلا ليلى حكاياتي
Then, without Layla will be all my tales

نـــ قباني ــزار .. ياسيدة العالم mrs world

Do u Have any Dought ?!! Nizzar Qabbani نزار قباني .. هل عندك شك

نـــــــ قباني ــزار .... الي تلميذة .. Nezzar Qabani For a Student

loVe

Ready Position

Ready Position


When you were a baby there were certain milestones that you had to achieve in order to progress along the road in life. You had to crawl before you stood, stand before you walked, and walk before you ran. Karate is a lot like that. Like a building you need a good foundation or you will topple to the ground. All right go ahead and ask what do you mean a good foundation. For those wondering what a building’s foundation and Karate stances have in common, it is balance. Balance is needed for everything from walking, to executing a throw even throwing an effective punch.

The ways that we form a good foundation are our stances. There are four basic ones that will be discussed in this article. They are the forward, horse, ready, and fighting stances.

Ready Stance - Let's start with the ready stance. In a typical Karate class all the students line up with feet together while the instructor stands in front of everyone. Students then exchange a bow with their sensei (instructor) and then to the flag of the United States. Then the instructor yells out ready stance. To do this stance a student’s right foot will move to the right until their feet are shoulder width apart. Their knees will be slightly bent, and the hands will be held in front of them. Their hands should be lightly closed and held away from the body approximately six inches. Their eyes should be focused straight ahead. Their shoulders square with their body. From this stance you’re “ready” for anything.
Forward Stance – Moving on from the ready stance into a forward stance you have a choice. They sensei will tell you right or left forward stance. For the sake of expedience assume you are stepping forward into left forward stance out of a ready stance. This is a deep stance and if executed properly it’s hard for your opponent to pull you off balance.

From a ready stance take the left leg straightforward the distance of two shoulder widths. The right leg should be straight, the feet pointed forward with the left knee bent and directly over the heel almost as if there were a steel rod driven through the knee and out the heel. Your hips and shoulders should be square with one another while the back is straight.

The left arm comes up in front of you. Your fist is closed and just below the eyes held parallel to the left shoulder, back of forearm and fist facing forward. The right arm is held horizontally across the body the right hand held in a fist touching the left elbow. The arms change positions when walking the line (alternating left and right).

Students do not use this guard during a fight. To check your stance place your right knee on the ground make two fist from your right knee to your left heel should be four fist widths distance. Another name for this stance is called a walking stance.

Horse Stance - This one is one of the easiest to learn. Assume we are going into this one from a left forward stance. This stance is called horse stance because basically it looks like you are sitting on a horse. First of all twist your feet ninety degrees to the right allowing your body to turn with it dropping both hands to waist level palms up hands in fist. The shoulders should be square with both your feet and hips. Now here’s the tricky part. Both knees are bent, the back is straight, the feet are pointed forward double shoulder width apart “basically when it feels like your butt's hanging out in mid air your pretty close to having it.” Eyes forward.” In tournaments the deeper the stance the better “on the street double shoulder width is as far as we want to go as this gives us a good base and still allows us full rapid movement.

Fighting stance – Last but not least is the fighting stance. Some styles of martial arts don’t even teach the fighting stance until students acquire their first colored belt. The belt colors will vary depending on the style of martial art.

This stance is simplicity itself. Begin by turning your side to your opponent. Assuming you the reader are right handed, your right side should be facing forward. Your feet are shoulder width apart with your knees slightly bent. You will want your right hand held in front of you balled into a loose fist held between the eye and the mouth. The arm is in proper position when it runs the same line as the body and the elbow is kept close to the body. Styles will vary as to where to place the left hand. In American Freestyle this hand is held up around the left cheek, in other words a boxer’s stance.

These are the beginning stances for American Freestyle Karate. There are a couple more stances but if you practice these they’ll get you started. Practice is imperative to be able to flow from one to the other quickly, and smoothly. Remember your balance must be better than your opponents. It’s a lot easier to push over a three-legged chair than one with four legs.

Practicing these stances is good exercise for the legs. They will help to strengthen thigh and calf muscles while helping to protect them and you in combat. Each one of them can be exaggerated to work as excellent warm up stretches.

heian shodan (1st KYU) the first kata in shotocan



Heian Shodan

Heian Shodan translates as, "Peaceful mind, first level." and is the first of the series of five Heian kata. It teaches the karateka to ground himself in strong stances. Thus it represents Earth. It is one of the most basic kata and is usually the first kata a karateka learns.
There is an emphasis on basic low blocks/strikes and stepping punch, moving through the center and building strong and low front stances, hammer fist technique and face blocks/strikes, including transitionally timed blocks and strikes, back stance knife hand block/strike, proper basic breathing and application of kiai. Hip rotation, vibration, shifting/thrusting, reconnection.

Heian Nidan (2nd KYU) Orange belt Test




Heian Nidan

Heian Nidan translates as, "Peaceful mind, second level." and is the second of the series of five Heian kata. It focuses on back stances and is the first kata to introduce the yoko geri (side snap kick). It represents wind. It is one of the most basic kata and is usually the second kata a karateka learns.
There is an emphasis on basic low blocks/strikes and stepping punch, moving through the center and building strong and low front stances, hammer fist technique and face blocks/strikes, including transitionally timed blocks and strikes, back stance knife hand block/strike, proper basic breathing and application of kiai. Hip rotation, vibration, shifting/thrusting, reconnection.

Heian Sandan (3rd KYU ) Green Belt Stage


 An application of the Kata ..

i saw many videos on youtube for players , The problem in the way of doing kata cause many players put all his / her focus on the moves and forgot the technique like the sitting position like this video ..


ABOUT THE KATA ..
Heian Sandan translates as, "Peaceful mind, third level." and is the third of the series of five Heian kata. It represents fire.
There is an emphasis on multiple blocks, trapping/breaking techniques, release from wrist locks and grabs, forearm deflection and back fist strikes, defense from various grabs and holds, proper basic breathing and application of kiai. Hip rotation, vibration, shifting/thrusting, reconnection.

Heian Yondan - (4TH) هيان يوندان


It’s quite common for many students once they have passed a grade, to never really feel the need to continue their study of the Heian Kata. It’s quite common for black belts to have completely forgotten their previous kata, being so caught up studying Bassai, Empi, Jion and Hangetsu.
However, continued attention and study of these Heian Kata should follow, and not just up to Black belt. Many very senior Dan grades devote most of the kata training time to the Heian kata’s, for these kata teach such important fundamentals, and need to be perfected for a lifetime.
Heian Yondan, the fourth in the series is a very popular kata. More than any of the earlier Heian Kata, Yondan introduces a new type of rhythm to kata training. It has interesting contrasts between very deep and slow to incredibly sharp movements. This contrast between slow and fast introduces rhythm to the beginning student, and helps them to develop the control to not just rush through the kata. It helps them develop their leg movements, and the ability to synchronize leg and arm movements.
This kata introduces juiji-uke, Shuto-uchi, kakewake-uke, and hiza-geri, and perfection of these new movements is imperative in your continued study of the rest of the Heian series.

Heian Godan The 5th And Final kata in the Heian Series




Heian Godan The 5th And Final kata in the Heian Series

Heian Godan , translates as peaceful mind fifth level, Heian Godan is the fifth and final kata in a series of five Heian kata, for the first time it incorporates, mikazuki geri (crescent kick), a jump several instances of simultaneous block and counter.

God Forgive Laila عفا الله عن ليلي من شعر مجنون ليلي لقيس ابن الملوح

في الدنيــــــــــا والدهـــــــــــــر

Missing شوق

اجمل خاطرة قيلت في الحب - شعر حب



ربما عجزت روحي ان تلقاكي
وعجزت عيني ان تراكي ولكن لم يعجز قلبي ان ينساكي.
اذا العين لم تراكي فالقلب لن ينساكي .
احبك موت.... لا تسأليني ما الدليل
ارايت رصاصه تسأل القتيل .
ربما يبيع الانسان شيئا قد شراه
لكن لا يبيع قلباً قد هواه .
لا تسأليني عن الندى فلن يكون ارق من صوتك
ولا تسأليني عن وطني فقد اقمته بين يديك
ولا تسألني عن اسمي فقد نسيته عندما احببتك.
كنت انوي ان احفر اسمك على قلبي
ولكنني خشيت ان تزعجك دقات قلبي.
أن يأست يوما من حبك وفكرت في الانتحار
فلن اشنق نفسي او اطلق على نفسي النار ولن القي نفسي من ناطحة
سحاب لاني اعرف وباختصار ان عينيكي اسرع وسيله للانتحار.

Tekki shodan kata (6 ..KYU) تكي شودان

 

The kata are performed entirely in 'Sitting position' Kiba dachi ("Horse riding stance"). The name Tekki itself (and Nifanchin) translates to "Iron Horse."
The Tekki series of kata are great conditioning for the legs and with practice, develop explosive power in the legs.
In the earlier days of karate training, it was common practice for a student to spend 2-3 years doing nothing but Tekki, under the strict observation of their teacher. Motobu Choki, famous for his youthful brawling at tsuji (red-light district), credited the kata with containing all that one needs to know to become a proficient fighter.
in This link you will find all you want to know about about this kata ,
http://www.squidoo.com/tekkishodanThis Video Show the Technique ..

Love Rules تعاليم الحب

Bassai Dai (Major) black belt one dan


This form has been used and practiced in many cultures, including China, Okinawa, Japan and Korea. The origins of this kata are obscure, however there are several theories as to its history. Some researchers believe the Passai kata is related to Chinese Leopard and Lion boxing forms, with some sequences bearing a resemblance to Leopard boxing (the opening blocking / striking movement in cross-legged stance) whereas others are more representative of Lion boxing (open handed techniques and stomping actions). Okinawan karate researcher Akio Kinjo believes that the name means "leopard-lion". Yet, in the style, Matsumuro Seito, the name of these katas are interpreted as "To break a fortress". Other historians have noticed the resemblance between some parts of Passai and Wuxing Quan ("Five Element Fist") Kung Fu. Here are the spellings in several Chinese dialects...

Karate ( THE ART )


Karate ( open hand )
is mean defense by using the open hands , is the art of highness up the spirit ,give you the the trust and show you the truth of yourself , learn you the spirit of challenge and what to do in difficult situations, Some people with scarcity saying if you faced a situation in the street what you will do you will have time to think to use Karate , actually the player of karate that he played for along time if he faced something in the street or against any enemy , he will just use karate without feeling !! cause all nature defense moves that normal people do is DELETED FROM HIS MIND AND REPLACED BY THE ART ..so KARATE SOMETHING WILL BE USEFUL FOR YOU WHATEVER YOU WILL USE IT OR NOT cause simply , in the first place is a body sport and MENTALITY SPORT ALSO will grow up inside you the spirit of challenge and confident about yourself and this all what we need in this life ..

Kanku dai ( Looking to the Sun ) Black belt (2dan)


About this kata is meaning of it looking to the sun ..One of the most longest Kata in Krate , have alots of moves , depends on a collection of moves from the last katas and new one have one jump have alot time to play it ,and need to make effort in it but it's moves very adorable , my favor Kata in the Art <3

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