The question of investment in debtors is vitally important, as the survival of any business depends on its ability to generate cash. For ex­ample, when a sale is made on credit, a profit may well have been earned in accounting terms. However, the cash may not be received from the debtor for a considerable period. Thus, if debtors are not well controlled and are allowed to increase at a disproportionately faster rate than the growth rate in sales, it is possible that a cash shortage will occur despite evidence of profitable trading. How can this situation be avoided? The bank manager may be able to assist by increasing the company’s overdraft facility, but is this the right answer from the small businessman’s point of view? Further finance from the bank will result in an increase in the overheads of the business and it is possible that only a temporary solution has been found which does not resolve the underlying problem – poor debtor control.

How can improvements be effected in this area? It seems that certain basic questions have to be answered by the small busi­nessman prior to action being taken. What is the size of the investment in debtors? How is it financed? How can the invest­ment be reduced without harming the firm’s ability to meet its objectives? To aid the small businessman in this assessment and in taking suitable action we will outline the various aspects of debtor control that should be examined.

The significance of debtors

The businessman should be aware of the following factors:

1. What is the cost to the business of granting credit? The costs involved can include interest charges, administrative over­heads, legal costs, etc.

2. What are the true costs of granting discounts for early pay­ment to customers? It may be worth giving discounts if liquidity is a problem, but it should be remembered that a 2.5 per cent discount for payment within 30 days when the normal terms of trade are 60 days is equivalent to an annual charge of 30 per cent (2.5 X 365/30 = 30.4).

3. What return on sales do you achieve in your business? If, for example, a 3 per cent return is achieved, it is evident that a £3000 bad debt will nullify the profit on £100,000 of sales. On the other hand, if bad debts are not incurred, are busi­ness opportunities being missed?

4. How many days on average does it take to collect one day’s sales? This is a useful ratio and changes over a period will give an indication as to the effectiveness of the debt collec­tion system.

5. It is a fact that growth in credit sales volume will necessitate an increase in the working capital requirement. Has the amount being assessed?

Recognition of the implications of these questions is vital to the understanding of the significance of the investment. However, to complete the picture, it is equally important that the detailed procedure of day-to-day control of debtors is fully appreciated.

The management of debtors

It is obviously vital that the creditworthiness of all new customers is assessed. The sources of information which can be used in­clude banks, the trade generally, credit registers, etc. However, it is equally important to check periodically on the credit­worthiness of your existing customers. A change in their pay­ment pattern may well suggest that inquiries should be made. In this respect it is always useful to give accounts credit limits in order that any change in trading activity can be readily identified.

Assuming that the credit risk is acceptable and that limits have been established for all the customers, it is vital that a good collection system is in operation. The approach which should be adopted in this respect is fairly simple:

1. Send the invoice as soon as possible, and at the very latest at the time of despatch of the goods. Very few customers pay on invoice, and none pay before it!

2. Send the statements appertaining to the previous month’s invoices as soon as possible after the month end; at the latest by the third or the fourth of the month following. Statements are often not sent out until the middle of the following month and this generally results in an extension of the time taken to pay by the customer.

3. State clearly the terms of sale, settlement, etc on all state­ments and invoices as this can avoid ‘delaying tactics’ by your customers.

4. Ensure that at the end of the month a list of debtors out­standing is produced, aged on a monthly basis. This docu­ment will facilitate the identification of overdue debtors and enable appropriate action to be taken, ie telephone calls, letters (a series of three letters should be devised, by which each is progressively tougher). Do not be afraid to chase overdue debts. Many businessmen consider that to chase debts from important customers will result in a loss of future business. This fear is more imagined than real, and it is probably fair to say that the companies who ’shout the loudest’ tend to be paid and respected for it.

5. Ensure that no further goods are despatched to those cus­tomers who appear on the ‘overdue list’.

6. Consider the possibility of obtaining credit insurance.

When a debt becomes doubtful it is important to ensure that any action taken is cost-effective. If, for example, the debt is £20, it may well be that the administrative and legal costs involved in recovery will be greater than the original debt. However, when larger sums are involved and it has been estab­lished that the debtor is worth pursuing, the employment of debt collectors or solicitors should be considered.

These procedures may appear to be time-consuming, but the implementation of such a system of debtor control may well be highly beneficial to the company in terms of reducing the level of investment in debtors and thereby improving liquidity and profitability.

You can build the new ceiling at any height providing it complies with the regulations. However, the height of window openings may limit your choice. About 2.4m (8ft) is a useful height for a lowered ceiling. It is a common room height for modern houses and relates to standard wallboard sheet sizes. Most manufacturers of built-in furniture adopt it as a standard height for ceilings.

Planning the layout

Making a lowered ceiling requires a considerable amount of timber for the framework and boarding to cover it. Work out your material requirements by drawing a plan to establish the most economical way to construct it. If you intend to use plasterboard choose a vapour-check type. Arrange the panels with the paper-covered edges set at right angles to the timber supports. Stagger the end joints between each row of boards and arrange them so as to fall on a joist.

If you plan to use tongued and grooved boarding, buy it in lengths that can be economically cut to suit your joist arrangement, as short off-cuts are wasteful. Avoid butt joints coinciding on adjacent boards.

Materials for the framework

Make a cutting list of the materials you will need to make up the structure. Use 75 x 50mm (3 x 2in) sawn softwood for the ceiling joists. These should span the room in the shortest direction. Calculate the number of joists you will need. These should be spaced at 400mm (1 ft 4in) or 600mm (2ft) centres according to the thickness of the plasterboard. These dimensions will also suit other types of boarding.

You will need extra joist timber for the noggings fitted between the joists. In addition 50 x 25mm (2 x 1 in) sawn softwood is used for wall battens to run round the perimeter of the room.

Spans of over 2.4m (8ft) should be supported by hangers and ties, made from timber not less than 50 x 50mm (2 x 2in) which are fixed to the ceiling above. Place the hangers about the middle of the joists’ span.

It is possible to use more hangers and reduce the section of the joists from 75 x 50mm (3 x 2in) to 50 x 50mm (2 x 2in). In this case place the hangers about 1m (3ft) apart.

Constructing the ceiling

Mark the height of the new ceiling, including the thickness of the boarding, on one wall. At this level draw a horizontal line across the wall using a straightedge and spirit level for accuracy. Continue the line around the room at this height. Cut the 50 x 25mm (2 x 1 in) wall battens to length. Nail or screw them to the walls at 400mm (1 ft 4in) intervals, with the bottom edge level with the line.

Cut the 75 x 50mm (3 x 2in) ceiling joists to length. Notch the ends to sit over the wall battens to bring the bottom edges flush. Skew-nail the joists to the wall battens. Cut and fit hangers and ties to prevent long joists sagging. These supports also stiffen the structure.

Cut and nail noggings between the joists to support the edges of the plasterboard. Nail tapered-edge plasterboard to the joists, noggings and wall battening. Fill and tape the joints between boards and walls.

Lowering part of a ceiling

You can lower part of a ceiling to overcome problems around tall window openings or to create a split-level effect. Follow the method for constructing a ceiling as described above but enclose the end drop with plasterboard nailed to hangers fixed in a line to a cross-tie member set above the last joist.

Making a slatted ceiling

Planed softwood planks 150 x 25mm (6 x 1 in) in size, set on edge and spaced apart can create a simple yet effective slatted ceiling. Smaller sections can be used where the span is short, as with a narrow hallway.

Cut four lengths of planking to line the walls all round. Before nailing or screwing them at the required height, mark and cut housings in two of the planks opposite one another. Space the housings 225mm (9in) apart. For boards less than 150mm (6in) wide, space them about 100 to 150mm (4 to 6in) apart. Cut notches in the ends of the ’slat’ boards to sit in the housings so that the bottom edges finish flush.

Before fitting the slats, paint walls and ceilings above the lining boards with a dark emulsion paint. Also paint ducting or plumbing to disguise it. Finish the slats with varnish, stain or paint.

Competing in a dressage competition is a challenging yet enjoyable experience, especially if you have put in plenty of time beforehand working on the movements of the test and you have a chance of being placed.

To give yourself the best chance of success, choose a test that is slightly below the standard you are riding at home as nerves on the day can often lower the standard of your riding. In addition, allow yourself plenty of time to warm the horse up beforehand-how much time will depend on your horse but make sure it is supple and obedient enough to enter the arena but still has adequate energy to perform the test.

Anxiety may play a large part the first time you compete, so it is good practice to enter for two tests. The first test will give you the opportunity to work through the excitement of the day; for the second test, you should be able to be more focused and make the most of the event. For your first few competitions or if your nerves are likely to get the better of you, it is useful to have a helper to stand at the edge of the arena during your test and call out the movements while you are riding.

Five minutes before your test, you will be called to the ringside, where you can watch the test of the rider preceding you. When they have completed their test and left the arena, walk and trot your horse positively around the outside of the arena and gather your thoughts and concentration until the judge rings the bell for you to start. First impressions are everything, so enter positively, smile and remember to keep breathing steadily, as this will encourage you and your horse to relax.

The judge will be awarding points for a good rhythm and balanced paces from the horse, particularly around corners, a nice forward way of going, submission by the horse to your aids, and your position and the effective use of your aids. The test must be ridden accurately with transitions made exactly at the markers requested.

Riding a dressage test in front of judges can be a daunting experience, so it is useful to exercise some mental control and make the most of the occasion. There may be other competitors riding in arenas on either side of you but try to ignore these and imagine that it is just you putting on a show for the judge. Ride as if you are really showing off and present the best possible picture of you both at your best.

Dressage tests are designed to encourage riders to progress and all the marks and comments written on your score sheet are there to improve your riding technique.

Whether you are using pictures on your Web site or on your publicity materials, products, premises, and people will look their best when photographed by a professional. Build up a stock of good quality photographs that reflect your work.

Finding a Photographer

Photographers excel in different areas, so you may have to use different people for different assignments. Some are excellent press photographers, others excel at studio work, and others have a talent for photographing people. Ask about a photographers area of expertise, look at their portfolios, and judge for yourself.

Briefing Your Photographer

Give your photographer a full brief. Begin with the assignment. State locations (and whether indoor or outdoor) and, where necessary draw up a schedule. List who or what is to be photographed and what you hope to show or to achieve with each shot, then state when you want the job completed. Provide some background material on your company to help the photographer understand your work. Always confirm details in writing, and ask the photographer to assign copyright for pictures to you, also in writing.

Using Picture Libraries

You can obtain professional photographs from picture libraries, which provide a choice of literally millions of high-quality images. This is a useful option if you are looking for top quality photos that would be uneconomical to commission yourself, perhaps because an exotic location is required, or models, or special props. Simply describe in as much detail as possible the type of image you want and leave the library to source a selection. Often a small search fee is charged, which is waived if you “buy” the image. Generally, you pay for permission to use an image once, with the fee depending on factors such as where it will appear and how large it will be. Buying sole rights to use a photo is expensive and probably unnecessary. Most picture libraries produce CD-ROM catalogues that give an indication of the pictures they stock. Bear in mind that these contain only a sample of what is on offer, since a CD has room for only a limited number of images.

Comparing Prices

Although price should not dictate which photographer you use, it may influence selection to some degree. When asking photographers about their charges, check the following:

• Rate – this may be charged hourly, daily or half-daily, or per assignment;
• Materials – you may be charged extra for film, developing, and contact sheets;
• Expenses – ask what expenses are charged and at what rate, such as mileage and meals;
• Prints – ask the price of different sized prints. Work out the approximate overall cost of different photographers. A low hourly rate may not ultimately produce a smaller bill.

“What should I wear?” Most parents of teenage girls have heard that wail just before the next question, “Can you take me to the mall?” Luckily, most dogs don’t want to go shopping, but they do need clothing (commonly called equipment) to help them act in a civilized manner.

Equipment can be quite confusing. There’s the “Goth” look, with pinch or spike collars and choke chains; there’s the “conservative” look, with normal flat collars or harnesses; and there’s also the “fashionable” look, complete with designer collars and leashes, even scarves and booties.

Sometimes people think choosing the right equipment will make their dog behave well. Sorry…it doesn’t work that way! Equipment can be compared to pen and paper or a computer keyboard. You can’t write without them, but they don’t write on their own.

Before you actually choose some equipment, let’s see how different gear works. Collars are the most important.

Collars

Choke chain collars

The most “popular” collar is a choke chain, often called a “training” collar. It works by choking the dog when he does something the handler doesn’t like—such as pulling on the leash. As far as I’m concerned, there’s very little about this collar to recommend it. It’s not even pretty! Inexperienced handlers usually have a great deal of trouble using it properly, and their dogs continue to pull while gasping and choking. The choke chain can injure your dog if you’re not careful, and you can actually harm his trachea through pulling or jerking. Another dog might injure him by catching a tooth in his collar during play, or your dog could harm himself by catching the collar on a fence and choking. Some experienced trainers find the choke chain useful, but many of us who originally used it have long since moved to other collars.

Pinch/spike/prong collars

A pinch, spike, or prong collar works by closing on the dog’s neck as he starts to pull on the leash. When he reaches a certain point, the prongs pinch the skin and cause discomfort. This in turn causes the dog to slow down. Whether the action of the collar causes actual pain or not depends on your outlook. I think it does, especially given that many dogs yelp when the collar tightens. A dog’s neck is not as delicate as ours are, but it isn’t made out of steel either (though when a dog is pulling you down the street it can feel like it). Both the choke chain and pinch collar use pain and discomfort to punish the dog for pulling. To me, using this type of collar is reminiscent of the now obsolete classroom practice of striking children with a ruler to discourage bad behavior.

Martingale collars

A martingale collar is designed like a pinch collar without the prongs, and therefore, without the pain. Another name for it is a ‘limited slip” collar. As a restraint device, it works well with dogs who aren’t really interested in investigating the world when you want to walk, but it doesn’t work well on dogs who really pull.

Regular (flat) collars

A regular (flat) collar is a nice article of clothing on which to hang your dog’s identification, and it’s useful to attach your leash to if your relationship is such that you and your dog walk together comfortably. However, it’s not much use as a training device.

Head collars

Another device is a head collar, which is really a halter that looks a lot like a halter for a horse. This collar gives you a lot of control over the dog’s head, and when you control the head, you pretty much control the dog. There are positive and negative aspects to the halter. Though you have a lot more control with this type of device, you need substantial leash savvy to use it properly. Pull too hard and you’ll twist the dog’s head back. Pull up, and his head will go with it. The other disadvantages are twofold: Both owners and dogs don’t like them much. The halter looks a bit like a muzzle, and passersby often shy away from a dog who is wearing one. (However, as they’ve become more popular, that reaction has lessened.) More importantly, many dogs object vehemently to wearing a head collar. They rub their muzzles on the ground and between your legs and sometimes can’t concentrate at all on what you’d like them to do. It’s probably like owning a very badly fitted pair of glasses that you must wear. Some dogs get used to the head collar right away, some take time, and some never do acclimate to wearing it.

Harnesses

There are a number of harnesses on the market. Many have a nice, fashionable look, and some are actually very useful. I like them because they avoid the neck area and distribute pressure evenly most of the time. However, harnesses that have a leash attachment on the back often almost encourage pulling—just look at how sled dogs pull! There are a few no-pull harnesses available; most work by applying pressure to the back of the dog’s front legs. Some work well, but many chafe under the legs.

As of this writing, there’s a new type of harness available that I’m enthusiastic about. The leash attachment is in the front, rather than on the dog’s back. This controls the opposition reflex so that when the dog pulls, he actually does a U-turn. It’s very humane and causes no pain, either to the dog or to you. I think it enhances the dog/guardian relationship. Though it’s best if you get instructions on how to use this type of harness, it’s virtually impossible to injure a dog with it.

Leashes

I have just two criteria for a leash: It must be comfortable to hold (soft and pliable), and it cannot be a retractable leash. Many people do use retractable leashes, but they aren’t suitable for training. Indeed, they can actually encourage pulling on the leash, and they can be dangerous if they get tangled around your legs, your dog’s legs, strangers’ legs, or around trees. I use a short, 2- to 3-foot leash for training a dog to walk next to me, a 6-foot leash for most other work, and a long line (30 feet) to teach a dog to come when called.

If you have a small dog, pretty much any material will do, as your dog is not likely to pull too hard. However, for medium to small dogs, I suggest leather or a soft nylon that won’t dig into your hands. I don’t recommend chain leashes except in cases where the dog is biting at or chewing through his normal leash. They’re heavy and cumbersome, and they interfere with good communication. When you hold your leash, try not to put the loop around your wrist. If your dog does pull hard, it can injure your hand. Instead, make an “accordion” out of the excess leash, and hold it in your hand.

Bad behaviour is incredibly wearing for parents and teachers – it’s rarely malicious but that doesn’t make it any less annoying. It can be extremely unrewarding to parent and teachers alike. Remember that you only have to spend the working shift with the difficult child -parents have to live with him permanently. These difficulties often cause parents to feel very alone.

As mornings are usually particularly difficult for a child with ADHD and his family, with problems and tantrums getting him up, dressed and ready for school, and sometimes school refusal because of the struggles he is having in class, by the time he has arrived at school there may have been a lot of family stress. The child may well be hyped up or upset and need some time to calm down before facing the challenges of the school day.

Don’t assume that the problems must be due to inadequate parenting. However, family dysfunction, as a consequence of living with a child with severe ADHD, is often not appreciated and can be seen as the cause of the child’s problems. If you are aware of the reality of suffering from and living with ADHD you will be better able to provide effective and sensitive support and understanding to the pupil and parents. Your strategies to help the child will have a much greater chance of success.

Because those with ADHD look no different and have a hidden handicap some people make judgments, such as, ‘All he needs is a good hiding/a kick up the pants. I wouldn’t let my child behave like that,’ without understanding the reality of living with the child.

Don’t forget that there are often other children in the family with whom the parents have no such problem. The child with ADHD has been different from the start and stands out as different from siblings and peers at all stages of development.

Recognize that parents often dread going to school in case there has been another disaster – there usually has! – and feel blamed as poor parents and often blame

themselves. Try to promote a spirit of cooperation and understanding between you and the parents by keeping them informed using regular emails or a home-school diary. You both have the child’s best interests at heart and can help each other by sharing information and ideas. Remember, parents usually know their child very well and may well be struggling at home with him as much as you are at school. Ask them which strategies they have found helpful with their child.

Making a doorway in an existing wall may be necessary if you’re changing the use of the room or improving its layout: this is typical when converting a kitchen, where fitted units dictate the positions of access and exit doors. As with fitting a hatchway, it’s necessary to install a lintel to ensure the stability of the wall itself and any other load which bears on it.

Preparing a brick or block wall

First check whether the wall is non-loadbearing or loadbearing. If the former, seek approval from the Building Control Officer (BCO). Mark the opening on one side of the wall, then examine the coursing of the bricks or blocks by exposing a small area; move the opening if necessary to align the perimeter with the vertical joints.

The height should allow for the height of the door plus 1 0mm tolerance, the thickness of the soffit lining and a new concrete or steel lintel. The width of the opening should be the width of the door plus 6mm tolerance and twice the thickness of the door jamb lining. Allow a further 12mm for fitting the lining.

Carefully prise off the skirtings from both sides of the wall. They can be cut and reused later. Prop the wall and fit the lintel before cutting out the bulk of the masonry. Leave overnight for the bearings to set hard. The next day, starting from the top just below the lintel, chop out the individual bricks using a club hammer and bolster chisel. At the sides of the opening cut the half or three-quarter bricks protruding into the doorway. Chop downwards where you can. If the wall is built from lightweight blocks, use a universal hand saw or a masonry saw to slice through the bonding.

Bag up the rubble frequently in stout polythene sacks and stack whole bricks out of the way for re-use. Spray the area with water from a plant sprayer to settle the dust.

At the bottom, chop out the brickwork to just below floor level so that you can continue the flooring.

Fitting the door lining

You’ll have to fit a timber frame within the new doorway to which you can attach the stop-bead, door and decorative architrave. Make the frame from planed timber 25mm thick and the width of the wall. Fit the lining to the sides of the opening with galvanized metal frame cramps mortared into slots cut in the brickwork, or fit wooden wedges in the mortar joints and nail the frame to them.

Dealing with a stud wall

First locate the positions of the studs, then prise off the skirting. Mark out the position for the opening on the wall then remove the plasterwork. For lath-and-plaster walls, chop through to the laths with a bolster chisel, then saw the strips off. For a plasterboard wall, saw through the cladding or use a sharp trimming knife. If there are studs on each side of the opening, cut the laths or plasterboard flush with these timbers. The hole position often won’t correspond with the studs, so cut back to the centre of the nearest stud on each side. Cut one or two studs to the required height—door plus 1 0mm tolerance and the lining thickness plus a 50mm (2in) head member.

Level up and skew-nail the head member to the remaining studs at each end. Also dovetail-nail it to the ends of the cut studs. Saw through and remove the floor plate to the width of the door, plus 6mm tolerance and twice the thickness of the door lining. Cut and nail the new studs, which will form the door jambs, to fit between the head and sill. Fit noggings between the new and original stud or studs. Cut and nail plasterboard to fill the gaps between the original wall surface and the new studs. Make and fit the door lining. Finish the surfaces with plaster, fit the architraves and replace the skirting.

Alternatively, cut the cladding from floor to ceiling and refit the studding flush with the cut edge. Mark the width of the opening, saw through the plaster from both sides of the wall then strip the plasterwork and knock out the exposed studs and noggings. Cut the floor sill level with the plaster and remove. Drive the studs into the cut edges until flush. Nail them at top and bottom. Fit a door head member between them and a short vertical stud above it. Cover the space above the doorway with plasterboard.