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Why: disney's first cgi feature without the help of pixar is generating buzz as one of the funniest movies of the year. plus, you can play everyone's favourite animated movie game, "guess the celebrity voice".tonnes of famous vocal cords are put to use for this little flick! Cooking and meal preparation shows up in the following places: tiger -elective 24. help prepare the family meal, set the table and clean up afterwards. tiger elective 25. make a snack and share it with your family or den. wolf - achievement 8 cooking and eating, bear - achievement 9 what's cooking, webelos - family member activity badge - feeding the family webelos - outdoorsman a.b. - cooking in camp. these achievements form a comprehensive learning opportunity .it's best for a boy to learn to cook in his kitchen before he tries it outdoors, over a fire. he should understand menus, shopping lists and recipes and know when to use each one. he should be acquainted with terms like, measure, mix, fry, bake, broil and simmer, and have tried a few of these before he has to do them on a scout camp out. be prepared. the boy scout motto is be prepared. he should be prepared for anything. in cub scouts, bear achievement 11: be ready mirrors the boy scout motto. we expect a cub scout to think ahead and be ready to act in case of fire, water or traffic accident. this is the essence of scouting: being ready and able to act appropriately and make things happen. webelos readyman activity badge is even more focused and more scout like with some real first aid thrown in. be a leader. in a boys scouts, leadership of patrols and the troop comes from the boys. the adults are mostly observers, sometimes guides or coaches but mostly in the background. leadership skills are learned skills that require lots of practice. in cub scouting we give boys opportunities like wolf achievement 2b lead a flag ceremony ; and bear achievement 15c lead a game. ; i particularly like bear achievement 24 be a leader. ; expect boys to be really challenged by these. not only is it tough to have a bunch of 7 year olds line up properly and salute the flag correctly, but then he must withstand the reactions of his den mates who will be quick to critique any lapses that they notice. be a swimmer. when one imagines scouts camping, there is usually water in the picture. it may be swimming, a canoe pulled up to a lake shore camping spot or whitewater rafting. a boy should be ready to participate in all these, safely and confidently, as soon as he joins a troop. cub scouting has an age appropriate, graduated program of aquatics activities. challenge for cub scout leaders: pick some recent activities that your cub scouts or webelos scouts enjoyed. try to imagine how these may prepare them to become more successful boy scouts. it might have changed the boys' attitudes or perhaps improved mental or physical skills. how will it make them better scouts? extra credit will it also prepare them to become better adults? better husbands? better fathers? better members of their communities? be sure to check out bill's "unofficial roundtable site" : wtsmith rt if you wish to contact him with a question or comment, go to : wtsmith rt gnolmm and keno result.

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C8. requests for lower tip allocation rates managers of activities that consistently generate tips of more than 2 percent but less than 8 percent of gross sales may apply to the irs to reduce the allocation rate from 8 percent to a level consistent with actual tips received. to apply-- a. determine the average tip rate based on charge receipts and other available data. b. request a reduction in the tip allocation rate by letter addressed to the district director of the servicing irs district office, with the following supporting information, as a minimum. 1 ; actual tip rate and supporting data. 2 ; description of the food or beverage service activity. 3 ; menu prices. 4 ; location. 5 ; a description of the food or beverage operation that clearly indicates the level of self-service activities. 6 ; days and hours of operation. 7 ; method of payment. 8 ; allocation rate requested. 9 ; copies of irs form 8027 employer's annual information return of tip income and allocated tips ; for the last three years. c. the irs district director will approve or disapprove the request or require additional information. approval of request will state the allocation rate and the period for which it is valid. d. a single application may be filed in the case of two or more activities on the same installation that experience similar tip rates. c9. allocation methods tip allocation may be based on either of the methods specified in this paragraph. the method should be implemented at the beginning of the calendar year and not changed during the remainder of the year. a. total sales method. this is the preferred method and involves maintaining records of total sales by each affected employee. b. hours worked method. this method allocates tips proportionally among affected employees, based on hours worked. generally, this method is used by activities that do not have the capability of recording total sales by each employee. c10. allocation procedure tips are allocated based on a mathematical formula prescribed by the irs and integrated into da form 5462 tip allocation worksheet ; and da form 54621 continuation of tip allocation worksheet ; . a. da form 5462 must be used to calculate tip allocations distributed among affected employees. b. data collected on da forms 5462 and 54621 for each year is compiled and entered on irs form 8027 at the end of each year. irs form 8027 is filed annually with the servicing irs district office by the last day of february for the previous calendar year. c. detailed instructions for completing da forms 5462 and 54621 are found at armymwr or may be requested from usacfsc. c11. employer identification number each food and beverage activity must have a unique 15-digit employer identification number ein ; for tip allocation purposes. the number identifies each specific reporting activity and the nature of its food and beverage operations, as follows: a. the first nine digits identify the employer. b. the 10th digit identifies the nature of the food and beverage operations from among the following categories. generally clubs will be assigned a 2 or the 10th digit; other activities will be assigned a 3 or serves only dinner. 2 ; serves dinner and other meals. 3 ; serves meals other than dinner. 4 ; serves alcoholic beverages with only incidental or no food service. c. the last five digits are assigned by the reporting activity, beginning with 00001, and used to identify separate operating locations of the same reporting activity, such as annexes, or to differentiate between different operating elements of the same reporting activity, such as the formal bar, informal bar, dining room, and other functional area of the same club. an example is the ein 10 digits ; plus 00001 for the bar and 00002 for the dining room of an officers' club.
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