February 18, 2014

Daily 3-Bet: Big durrrr Issues, Gold Brands Again, Stars > Strategy

The PokerListings Daily 3-Bet is a baritone voiceover, a sax-heavy score and a tear-jerking montage that draws you right in to the afternoon poker news movie of the week.

Got a tip for a future 3-Bet? Drop a note in the comments and we'll gladly take a look.

Today in the 3-Bet we find Tom "durrrr" Dwan alluding to "issues" between himself and Full Tilt Poker, Jamie Gold showing his name still carries a lot of poker marked cards lenses weight and Daniel Negreanu pleads for more backstory, less strategy in poker coverage.

1) Tom Dwan: "Issues" with Full Tilt

In the midst of the "poker is dying" uproar from Australia last week this caused less of a stir but another big-name in poker in Tom "durrrr" Dwan also dropped some big news to the Bluff magazine cameras.

Appearing particularly bleary-eyed after an all-night session durrrr alluded to mysterious "issues" that led to his departure from Full Tilt Poker and, he says, that are making it difficult to complete his durrrr Challenge with Dan "Jungleman12" Cates.

He'll speak about it more marked cards soon when he's not runnng on three hours sleep, he said.

An email from a Full Tilt rep said the site is not ready to comment on the situation. Here's the interview from Australia:

2) Jamie Gold Brands Again

Despite recent discussions to the contrary 2006 WSOP Main Event champ Jamie Gold is still very much one of the most recognizable - and brandable - names in poker. Maybe not an "ambassador" per se, but undoubtedly a very, very popular name in poker.

Case in point: Even with a disappointing end to his Jamie Gold Poker Room at the Tropicana in Vegas Island Breeze Casinos will now carry the Gold name with a new JG Poker Room opening in Palm Beach, Florida:

3) Negreanu: In with Back Stories, Out with Strategy

We have a feeling this "poker is dying" story will linger for a while but in the interim Daniel Negreanu, perhaps the most vocal/accurate barometer of poker's mainstream pulse, suggests we look to the ongoing Olympics to lead us back to the TV promised land:


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February 17, 2014

Poker: It's About Decisions, Not Results

The point of view expressed in the title of this piece is, I have always believed, so obviously true that no sensible poker player could doubt it.

However, the other day I reiterated it to a not-quite-awful player sitting on my left.

He looked at me like I had just arrived from some other strange, foreign place - perhaps Planet Matusow - and opined, rather unpleasantly:

"What in the f**king world are you talking about? Poker is about results, poker marked cards is about money. That is it. That is all it is."

What Really Counts?

This perspective is pretty common among today's players.

You hear comments like, "Well, I haven't played with her enough to really know but she usually seems to be sitting behind a bunch of chips."

Or, "Yeah, I know that was a mistake but the only thing that counts is that I won the pot."

Or, "You may not like the way I play, but I've got more chips than you do."

Well, there are some minor truths buried in remarks like these.

And, of course, that original crack from the guy on my left is both quite right and quite wrong.


Planet Matusow: Strange place.
 

But, and this is the interesting part, his remark is right in utterly uninteresting ways but wrong in deep and profound ones.

If you don't appreciate the distinction, you'll never become a solid player.

So, a short exegesis on decision-making versus results.

Focus on Money Misses the Point

Every hand in poker is going to confront you with a number of decisions, from initial choices to fold, call or raise, to the wildly complex and gut-wrenching ones that put your entire stack at risk.

In the long run, how you fare will be primarily determined by the decisions that you make.

Yes, of course, we all play for money.

Yes, of course, the final results logged in our records (you do keep records, don't you?) dictate how well we are doing.

And, yes, of course, those who are winning players know this because they have more money than they would have if they weren't playing poker.

But this focus on results, on money, misses the point.

Look for the Underlying Cause

Let's take an analogy from science.

In the sciences, the search is always to find the cause of an effect, the underlying reason why something happens.

More often than we scientists would like, we get sidetracked because we think we've found the "real" cause and stop searching.


Suppose you keep having headaches.
 

Suppose you keep having headaches.

You do a lot of careful experiments and discover that if you take aspirin as soon as the first pains appear the headaches go away.

So, you conclude, not totally wrongly, that aspirin cures headaches.

However, you don't really know why aspirin does this, and that is the important question.

If you were to look more deeply you might discover that aspirin has anti-inflammatory effects and anti-inflammatory drugs cure headaches - a fact that would become critical were you to develop an allergic reaction to aspirin.

You could then seek out some trick cards other anti-inflammatory, and continue to garner the benefits.

See the point?

In poker, if you focus too intensely on immediate results, on money won and lost, you will be doing the same thing.

And the same kind of unhappy outcomes can result.

New Environments Call for New Tactics

How does that happen? Easy.

Two wild, aggressive players sit down at your table and the game takes on a new cast.

You visit another cardroom where the style of play is different.


Say two aggressive players sit down at your table.
 

You move up (or down) in stakes and confront games that have a tempo and structure alien to the one you're used to.

In each case your results will likely change because the decisions you're making are no longer optimal.

It's as though the side effects of aspirin were now getting to you. But if you appreciate the anti-inflammatory factor, life will be fine. Switch to ibuprofen.

In the new game, make different decisions.

Short-Term Focus, Long-Term Pain

Here's a bit of solid advice.

Cut back on the amount of emphasis you put on your short-term results.

If you're typical of most players you're probably worrying too much about what you've lost in recent sessions or being too narcissistic based on how much you're ahead.

Focus, instead, on the decisions you're making.

If you make the right decisions more often than your opponents and commit fewer errors than they do, in the long run the results will take care of themselves.

If you play tournaments this advice is even more useful.

Tournaments have a larger luck factor than cash games. The blinds go up, which puts pressure on everyone to play hands they might prefer to pass on.

The "short-stack" problem forces players to make the all-in move with less-than-wonderful hands. And, of course, much of the game turns on coin-flip situations where if you lose you're gone.


Even the best tournament players can go months without success.
 

Consequently, even the very best tournament players can go weeks, months, years without much success.

If you look just at their bottom line, at the amount of money won in some relatively short time frame (and yes, a year is a short time for tournament players), you might begin to think that they've lost their edge or haven't kept up with the game, or something.

Perhaps they have, perhaps not.

The answer will almost certainly turn out to be based on their decision-making.

Overall Approach, Not How Much You're Up or Down

Of course, finding the balance isn't easy because there is that grain of truth in the comment of the unpleasant gentleman on my left.

Indeed, the money counts; it is the ultimate coin of the realm, the final arbiter of how good a player you are. But if you focus on making the right decisions, you'll be okay.

At the end of the day, don't worry too much about what you won or lost.

Go over decisions that you made. Replay difficult hands in your head; analyze them.

Look over situations where you might have played differently.

Assess the soundness of what you actually did. Honest analysis of decisions made will get you a lot further than basking in the glow of a big win or stewing over a loss.

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February 15, 2014

Know Thyself: Post-Flop Play Part VI

This is the final installment in our discussion of the psychological nuances of No-Limit Hold'em - the game designed to be played after the flop.

In the early years when few played NLH, the conventional wisdom was only to see a flop with a premium hand.

David Sklansky and Mason Malmuth became the most respected marked cards teachers in the game because they understood this principle first and developed it to a higher degree than anyone else.

Obviously, this is no longer the case. Players now open with a far wider range of hands than they used to. They will raise and call raises with hands that your "standard" poker text-books tell you should be mucked.

Three-bets, even four-bets, have become routine and often made with a wide range of holdings.

The more successful of the modern players know and understand post-flop play deeply and as long as they sense that they have an edge after the cards hit the board, they will want to see flops.

And it isn't just the world-class pros. The new generations of Internet players are rapidly developing these skills. They are sitting down in $1-$2 and $2-$5 NL games and they can make you squirm in your seat.

Even if you know the post-flop strategic gambits we've covered in previous columns, employing them isn't easy.

Many call for more aggression; others require taking more risks and establishing looser calling criteria. All increase variance, a factor that will impact you on two interlocking psychological planes: your emotional well-being and your bankroll.


Playing with your emotions.

Emotions: Emotional states have a far greater impact on the "bottom line" than most players realize. High levels of emotional arousal are, for most of us, not good.

Arousal is a stressor; stressors elevate blood pressure, cause hormonal and neurotransmitter imbalances, compromise decision making and make us feel, in a word, shitty.

When you first begin to use some of the ploys we've discussed you're likely to find them less than satisfactory. They aren't going to work every time (duh!) and when they don't they're going to cost you. Mistakes become expensive.

Trying to fight what you suspect is a c-bet with a check-raise is going to cost you a chunk of change if your opponent hit the flop.

If this possibility concerns marked card tricks you, the best approach is to avoid ploys that call for excessive aggression. This will help keep variance down and your emotions in check.

Begin with ones that reduce the post-flop difficulties rather than those that increase them and introduce the others only gradually. This approach will help at first, but it has an acknowledged down side: opponents will suss you out and you won't get much action when you have a hand.

Over time you should find yourself getting better at handling the larger swings. If not, there's usually a limit table waiting for you.

Bankroll: You have to be sufficiently 'rolled to go down this road. Even after you've dealt with the emotional elements you still have to deal with the financial. Playing more hands and playing them more aggressively means you need a bigger base or you're liable to 'get broke.'

Bankroll issues have been discussed to death although, alas, not always very insightfully. As Kristin (one of the more insight folks in our poker discussion group) notes, there are "playing 'rolls" and there are "life 'rolls."


The Wall Mart of poker players.

For a pro, these are the same --- like the asset base of the green grocer on the corner. If you lose it, you're out of business or trying to raise another stake.

But for most of us they are different. Our bankroll is a much squishier thing because our game is actually funded from outside.

For the typical, online recreational player it goes like this: You buy in for XX dollars. That's your playing 'roll. If you lose it, you click on the deposit button and --- viola, you have a new 'roll. Live play is similar but the button is on the ATM.

How much you buy in for, how much the new stake is, how much you can lose without hurting yourself, whether to move up if you start accumulating cash in your account, when to pull out the profits --- these and a host of other questions are not ones that I, or anyone else, can answer.

Only you can answer them and you can only do so for yourself.

My counsel? I fall back on that old, hackneyed line: "Know thyself." Know the level of risk you can deal with psychologically, understand what your comfort level is, filter these issues through basic parameters like your age, your other responsibilities, your non-poker income.

Bankroll management is tricky and it is personal. And I am rarely happy when I read the advice others offer.

So, that's it from this end. I appreciate that a lot of the strategy covered was more relevant to cash games than tournaments. I also recognize that most of it dealt with live play rather than online.

It also focused primarily on Hold 'em. Space was limited and, I suspect, so is your patience.



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February 14, 2014

Suited Connectors

Suited connectors (or sc) are sequential cards of the same suit such as 87s, QJs, and AKs. Their their value mainly comes from hitting strong draws and hands like two pair, and depending on the type marked cards of suited connector, you can still be in good shape when just hitting a one pair hand. One gap suited connectors such as T8s, QTs, J9s, and A3s are two cards of the same suit with one gap between them. Suited one gappers are also very playable.

EXAMPLE "I like to play suited connectors against multiple opponents when I can expect to get paid off on my big hands.”

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February 13, 2014

ATM

English term for ATM. In poker, it describes marked cards players (often a Donkey) who consistently lose money.

EXAMPLE "Today’s cash game session was different then the one I was ATM’ing the night before.”

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February 12, 2014

Introduction To Online Poker Rooms – Find The Best Places To Play

I have played poker on the Internet for almost 5 years. During this time I have become familiar with all the major poker rooms that operate on the Internet, and quite a lot of the lesser know ones.

There are a many guides to online poker rooms, however, most of them are written for people who already play online and are familiar with how things work. I have written this guide for new marked cards players to help you get started playing online with as little hassle as possible.

The fact is there are hundreds of different poker rooms that offer play over the internet, however, most of them offer exactly the same thing, just wrapped differently. The reason is that there are only a handful of companies who have created software clients that let you play poker on the Internet. If you’re a beginner to any game, you should first make sure you find out how to play poker well so you can beat the weaker players at your table.

Most poker rooms rent the software from those companies, and are essentially just franchises, who all offer the same thing, except offer different promotions. In many ways it is similar to McDonalds. You may see some small differences between a McDonalds in New York and one in Paris, but their BigMacs are still identical. It’s the same product, just with different packaging.

As a new player I think that you should stick to playing at the big poker rooms. They are much easier to use than the smaller ones, since they can afford to spend more money improving their poker products that you use to play in order to stay ahead of the competition. In addition they also tend to have better support, traffic, and faster payouts.

Here’s an introduction to the worlds 2 biggest online poker rooms below.

PokerStars – The Worlds Biggest Poker Room

If you’re looking for a new place to play marked cards lenses poker online I highly recommend that you create an account and start out playing at PokerStars. I their poker software (that you use to play through) is by far the best available today. It is both easy to use, and offers an abundance of features, including the ability to choose among a lot of different cards and tables to play at. Poker Stars is widely regarded as being the best poker site for playing poker online. In fact, they soon will be celebrating the milestone of the 100 Billionth hand being dealt.

While design and easy of use are of course important the single most attractive feature that PokerStars has to offer are their support. In all my years playing poker, I have never encountered a better support department than the one at PokerStars.

Full Tilt Poker – The Second Largest Poker Room

Full Tilt Poker isn’t the size of PokerStars but still features plenty of action in a wide variety of poker games. They sponsor three of the best high stakes cash game professional poker players, so if you would like to play at the same site as people like Tom Dwan, Viktor Blom and Gus Hansen, you should go to Full Tilt Poker.

They are also known for hosting the very biggest cash games on the Internet, which can be quite entertaining to watch. It’s not uncommon to see pots approach $200-300k. So you may consider downloading Full Tilt Poker, even if you are just going to watch the games (you don’t have to create an account in order to do so).

Compared with PokerStars, Full Tilt Poker’s software are almost as good, and there are a lot of people who prefer Full Tilt’s software, simply because they like how it looks, with its cartoon like animated avatars and the relaxed atmosphere this creates at the tables.

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February 11, 2014

Straight Draw

A drawing hand, which has a combination of cards or one card missing to form a straight. It is also known as an "open-ended straight draw”, "inside straight draw” or "gutshot".

EXAMPLE "I was dealt T8 and flopped an open ended straight draw when 7-9-5 showed up on board.”

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February 10, 2014

The Deluxe Poker and Blackjack Poker Table Top – A Review

The Deluxe Poker and Blackjack Poker Table Top is a product that I really enjoy.  It has got so much to offer whether as a gift or for your own personal amusement.

First of all this is a 2 in 1 Poker Table Top.  It is ideal for the aspiring professional Poker Player equally so the amateur Poker marked cards Player who enjoys to play the game of poker with his or her family and friends in a fun and friendly atmosphere. 

It is ideal for Poker fun nights at your home or your friend's home.  The Deluxe Poker and Blackjack Poker Table Top offers you a quality and exquisitely felt covered playing surface on both sides for the enjoyment of up to 8 players. 

One side of this Poker Table Top offers the Poker Player gives the players an opportunity to play an assortment of Poker Games.  Complete with individual Poker Chip holders and cup holders for each player this adds to the tension and overall feel to a game of poker, making the atmosphere feel more conducive to gambling, creating a casino ambience.

The other side offers the Poker Player an opportunity to play Blackjack on a felt surface designed with Las Vegas style markings.   An added convenience when turning the Poker Table Top over is that the Poker Chip holders and cup holders can be reversed, fitting comfortably back into their allotted spaces, so need to sacrifice that casino feel. 

Given its size (48' by 48') and weight (26lbs) the Deluxe Poker and Blackjack Table Top can be placed infrared ink on almost any surface without any hassle or inconvenience.  My friends have used it to set up games in such places as their kitchens, garages, sheds, lounges and garden table (in the summer of course).

Though slightly heavier than other Poker Table Tops this doesn't impact on its suitability to be put on any surface.   In fact this can be seen as an advantage as the extra weight helps reduces the possibility of the product tipping during play. 

Another advantage to the Deluxe Poker and Blackjack Poker Table Top is that it is a Folding Poker Table Top making it easy to store away in a place of your liking and convenience.  With it being a folding surface this makes it easier to store away and keep out of sight when it is not in use.   

This product also comes with a carry case allowing the owner to carry the Poker Table Top with ease.  Furthermore this cover makes storage of the Poker Table Top even easier as if it wasn't easy enough already. 

To say the Deluxe Poker and Blackjack Poker Table Top is a good product would be an understatement.  This product offers the owner and their playing colleagues comfort and a smooth professional playing surface on which to enjoy a great number of poker games on one side while a marked surface, specifically for a game of Blackjack.  Add to this the convenience this product affords the owner and you have a great little product.

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January 25, 2014

Macau Nightlife

Wandering about the City

Macau has earned the title of the Oriental Las Vegas as it is a gamblers' paradise, however, it is also a beautiful city with clear streets, gardens and picturesque hilly landscapes. A wander around the city is a fantastic experience!

The inner city area is ideally suited for exploration on foot and there is much to discover in the many winding streets to be found close to the main square, Largo do Senado in the downtown or along the waterfront avenues in the southern part of the city near Nam Van or Outer Harbor. We can recommend this and feel confident that no one would be disappointed marked cards.

These streets close to Largo do Senado, are home to numerous restaurants, bars and cafes and clothing shops. You will find elegant Baroque style buildings from the old days and surprising local delicacies. Walking in a southerly direction along Avenida da Praia Grande will bring the visitor to the area near Nam Van. Alternatively by taking a westerly route the area along the waterfront close to Inner Harbor may be found. The many pedicabs and tricycle rickshaws that are available offer a comfortable way to tour each of these locations. A fare of 150 MOP$ is charged for one hour.

On Guia Hill in the eastern part of the Macau Peninsular and the hills of the outlying islands of Taipa and Coloane, there are winding trails with exercise equipment along the roadside for those who like to jog. Hiking among the hills affords panoramic views of the city, harbors and the natural landscape of the surrounding islands. A cable car service is available from 7:30 to 18:30 each day on Guia Hill. The single trip costs three Patacas while a return ticket costs five Patacas for the round trip.

Taipa and Coloane are good choices for those who like cycling. Bicycles can be rented on Taipa, from the garage next to the Civic and Municipal Affairs Bureau building (close to the Tin Hau Temple and bus terminal).

Another unique way to visit the area is to get on the nine-seated replica of a 1920's London bus. This splendid vehicle is chauffeur-driven. It follows a scheduled route around the city and a tour lasts approximately two hours. The fare is MOP$300 per person, however special tours may be arranged when the cost will be doubled.

Golf
Macau has the most beautiful golf course in Asia. The Golf & Country Club is located on the south side of Coloane Island and near the Western Resort Complex. Here the excellent golfing facilities are complimented by fine views of the landscape over the Pearl River and Hac Sá beach.

Karting
As a beforehand racing car of F-1, Karting is favored by the many car racing lovers who are fascinated in the Macau Grand Prix, a well-known international formula 3 game held in the city. It is much easier to drive and participants are not necessarily required for licenses.

At the southern end of the causeway linking Taipa with Coloane is a karting circuit. The track is wide enough for about 30 cars racing at the same time. The complete facilities of a stand with the capacity of 2,500 people, time equipment, living broadcast screens, show halls, restaurants and special racing courts for children are provided. Foreign karting lovers and locals alike come Getting there: Bus 21, 21A or 25 can take you there.

Horse& Greyhound Racings
Horse racing and dog racing are two of the alternatives for those who do not want to go to casinos. The Jockey Club, located in the south-east coastal area of the outlying island of Taipa has a cosmopolitan group of trainers, riders and horses imported from several countries. The racing season is from September to August next year. Public buses to Jockey Club include 11, 15, 22, 28A, 30, 33, 34, 35 & AP1.

Dog racing was introduced here in 1960 and has become a firm rival to the horse races. It has been said that bets totaling over 150,000 MOP$ are placed at any one time. The dog track is at the Canidrome located at Avenida General Castelo Branco. There are around 15 races on every racing night starting from 7:30 p.m. Admission is MOP$10 for the public stand. You can take public buses of 1, 1A, 3, 4, 5, 7, 9, 9A, 23, 25, 26, 26A, 32, 33 and 34 to get there. The website of Canidrome (Macau dog racing) is www.macauyydog.com.

The city by day gives an impression of a graceful and tranquil city with old Euro-style buildings set against the blue sky, where people wander at leisure along the narrow and winding streets. However, as night falls a new world of enchantment opens up to the sparkling nightlife of the Macanese. The many entertainment venues and restaurants are open until late and welcome all who come to enjoy the festive atmosphere that pervades the night.

Gambling
With casinos to rival both Monte Carlo and Las Vegas, gambling accounts for almost 50% of the government revenue and forms the backbone of the city's tourist economy. Gambling casinos throughout the city are inevitably packed with people from all over the world who come to seek their fortunes.

The numerous Casinos are extravagantly bedecked with dazzling chandeliers, luxurious gaming rooms and first-class hotel facilities add to the glitz of nighttime Macau. Thousands of frenetic gamblers swarm into these venues for 24 hours to seek their fortunes. Most of the best known casinos are housed in top-class hotels in the Macau Peninsular and the island of Taipa. The flagship casinos include Hotel Lisboa Casino, Macau's first Las Vegas-invested casino Sands Macau, Galaxy Waldo Casino and Macau Palace Casino. The tables include roulette, blackjack and poker; of course there are the ever popular slot-machines as well. There are in addition local games such as Chinese fan-tan to give visitors and locals alike sound reasons for visiting in order to experience first hand the height of luxury and excitement.

Hotel Lisboa in a large bird-cage building is the king among these venues. The façade entrance is designed like the big mouth of a tiger and on the lobby dome there is a heart with numerous prickles to symbolize the punishment of gamblers' greed. However, such warnings are formalities and are heeded by many with the same degree of nonchalance as the SMOKING KILLS warning on a packet of cigarettes!

The showy 'Crazy Paris Dancing' performed by charming hostesses in Hotel Lisboa and presented at 20:00 and 21:30 from Monday to Friday is the best choice for those who enjoy watching dancing.

Public buses of 3, 3A, 8, 10, 10A, 10B, 12, 22, 23, 25, 28A, 28BX, 28C, 32 reach the casino.

All casinos are accessible without charge but smart dress is required. There is a minimum age requirement of 18 for visitors and 21 for locals in all casinos.
The casinos accept only Hong Kong dollars and Macau Patacas and guests can exchange money either at casino counters or the nearby banks.

Casinos in Macau Peninsular

Lisboa Casino
Address: Avenida de Lisboa, No. 2-4, Hotel Lisboa

Galaxy Waldo Casino
Address: Avenida de Amizade, Waldo Hotel infrared contact lenses

Sands Macau
Address: Avenida de Amizade

Macau Palace Casino
Address: Avenida de Amizade

Mandarin Oriental Casino
Address: Avenida de Amizade, No. 956-1110, Mandarin Oriental Macau

Pharaoh's Palace Casino
Address: Avenida de Amizade, No. 555, 3 andar, The Landmark

Diamond Casino
Address: Rua de Pequim, No. 82-86, Hotel Holiday Inn Macau

Jai Alai Casino
Address: Est. da Pelota Basca

Kam Pek Casino
Address: Rua de Foshan, Centro Comercial San Kin Yip, 1 andar

Casinos in Taipa

Macau Jockey Club Casino
Address: Estrada Governador Albano de Oliveira, No. 142, Grandview Hotel, Taipa

Mandarin Oriental Casino
Avenida de Amizade, No. 956-1110, Mandarin Oriental Macau

Marina Casino
Address: Aterro COTAI, Marina de Taipa Sul, Pousada Marina Infante, Taipa

Night Walking
For those who are seeking a money-saving choice of nightly entertainment, a stroll around those parts of the city that are very busy by day can leave you with unique impressions. The popular destinations include the main square,Largo do Senado, Ruins of St. Paul's, Clube Militar de Macau and Macau Houses Museum.

Bars& Discos
Apart from the gambling venues, all sorts of gracefully decorated lounge bars and hotel bars and arrays of sidewalk cafes and bars featuring grazioso Latin and African style music provide more choices for locals. The two famous bar and dining streets in the city are located close to the main square, Largo do Senado in the heart of the city and along Avenida Dr. Sun Yat-sen near the Kun Iam Statue in the south reclaimed-land of Outer Harbor.

Bar Street near Avenida Dr. Sun Yat-sen
At the end of Dr.Carlos D'Assumpcao Park in the southern reclaimed-land of Outer Harbor is an avenue called Avenida Dr. Sun Yat-sen. Thanks in part for the waterfront position, this area has become a bustling nighttime entertaining center. Crowds of people go there both for a drink and live performances as well as the charming night scene of outlying islands. All sorts of bars and pubs, cafes, restaurants and food shops line the street sidewalk and music bands and dance groups present live performances for guests.
Getting there: Bus 1A, 8, 12, 17 and 23

Fishman's Wharf
A prime amusement attraction in Macau is called Fishman's Wharf. This was initiated by the Macau amusement magnate, Macao Tourism and Amusement Company. It is undergoing its final construction phase and will open to the public in December this year. With an area of over one million square feet, this entertainment complex boasts that it will be a new experience with buildings in a variety of exotic western and oriental architectural styles. It combines entertainment, shopping, restaurants, hotels, docks and convention facilities in one place with driveways and parking for both bus and taxi.
The wharf entertainment area is planned to be built in the waterfront reclaimed area between Sands Macau and Macau Palace, two famous casinos in the city along Avenida de Amizade in the New Reclaimed Area. Buses 1A, 3, 3A, 10, 10A, 10B, 12, 17, 23, 28A, 28B, 28Bx, 28C, 32 and API can take you to Immigration Office of Macau, which opposites the Macau Palace casino.

Bar Street in Downtown
Rua S. Domingos is a street located north to the main square, Largo do Senado in the central downtown. This is the busiest area and is packed with restaurants, local snack shops, clothes shops to name but a few. Various bars and cafes along these streets provide delicious local snacks and a pleasant environment.

Disco parlors with popular Chinese, Cantonese and Thai music and songs can be found easily in the city. People usually spend the evening at these parlors with friends until late into the night. The reasonably-priced Kara-ok entertainment is very popular with young people.

Cinemas & Theaters

Macau is also a venue for both Western and Oriental arts and culture. Cinemas and theaters in the city provide films, operas, musical performances and other entertainments. For those who want to get to know the city in depth, D.Pedro V Theatre located a little southwest of the busiest downtown AV. Almeida Ribeiro and the theatre in Macau Tower Convention& Entertainment Center in the reclaimed area at the very tip of the Macau Peninsular are two good places. Buses 23 and 32 can take you to the tower.



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January 23, 2014

Gambling on a Great Vacation – 5 Tips for Doing Las Vegas Cheap!

Times are tough and money’s tight—but that’s even more reason to schedule a vacation getaway from the stress and struggles of daily living.  While many of us will be relegated to just a "day-cation" or maybe a "stay-cation,” there is a marked card tricks still travel destination where you can still get a really big bang for your buck.

Las Vegas.

Once upon a time Las Vegas was known as "Sin City"--famous for its casinos and show girls. But today's Vegas has much more to offer: shows, shopping and plenty of family-friendly activities as well. And you don't need to be a high-roller to enjoy what Las Vegas has to offer; a Las Vegas vacation can be done on the cheap!

So put away the inflatable pool and pack your bags--here's a list of tips for saving money in Las Vegas:

1. Look for Las Vegas Travel Deals

Las Vegas is a popular place for tourists so travel sites such as Orbitz, Travelocity and Expedia often feature Las Vegas package deals. I've seen Las Vegas hotel deals for as little as $70 per night for luxury accommodations. You can find information about these packages--and make them even more affordable with Las Vegas coupons--at sites that specialize in deals like Savings.com.

2. Plan in advance

Check out the Las Vegas Official Tourism Web Site for ideas on where to stay and what to see in Las Vegas. Booking in advance can get you the best rates and making reservations for off-season or mid-week dates rather than for weekends or during holidays can save you a bundle of cash. Also, make sure to research what shows will be in town when scheduling your vacation to help you avoid being stuck with tickets to Wayne Newton when you're jonesing to see Bon Jovi.

3. Don't Gamble

...or at least set a limit and stick to it. I know gambling has a powerful appeal to many people, although I've never understood the thrill of it. Personally if I'm dropping a wad of cash, I want there to be something leather in my closet to show for it trick cards. There are plenty of things to do in Las Vegas other than gamble--no need to spend all your time in a Las Vegas casino!

4. Free Admission

While it will cost you a chunk of change to see Cirque de Soleil or the Blue Man Group perform, there's a veritable wealth of amazing things to see in Las Vegas for free. The spectacular Bellagio Fountains, the talking statues at Caesars Palace and the Shark Tank at the Mirage cost nothing and make for some great entertainment. Maybe not quite as enchanting as Cirque de Soleil, but definitely more amusing than a Carrot Top stand-up show.

For other cost-free forms of Las Vegas entertainment, you can have fun people-watching and window shopping--or check out this more comprehensive list of free Las Vegas attractions on About.com

5. Deals on Meals

If you fill up at one of Las Vegas' many all-you-can-eat buffets, you can cut down on your food costs. One meal big meal vs. three moderate ones can save you some real money. You can also buy deeply discounted gift certificates in advance for Las Vegas restaurants at restaurant.com.

And, while there is no such thing as a free lunch, there are free drinks at the Las Vegas casinos--if you're gambling. So you can sit yourself down at a nickel slot machine and if you tip the waitress well, she'll keep the drinks coming. The logic behind this largess, however, is that an inebriated customer will gamble longer and lose more money. So know your limits--for your body as well as your budget!

A Las Vegas vacation has something for everyone--from wedding chapels to art museums, shows and shopping, golfing and gambling. By doing some research for Las Vegas packages, Las Vegas travel deals or Las Vegas coupons, you can make that Las Vegas vacation extremely affordable. So the secret to a "winning” Las Vegas getaway is: plan in advance, stick to your budget and never double down when the dealer has a ten or an ace!

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Exploring the Various Las Vegas Shows

There are many things that attract people to the city of Las Vegas, Nevada including the exciting and dazzling Las Vegas shows. The area is one of the most popular cities in the United States. It is a major travel destination for all kinds of entertainment, including fine dining, gambling, shopping, conventions, and vacation resorts.

Detailing Las Vegas Shows

Las Vegas shows are popular because there is something for everyone marked cards. Some performances have dazzling light shows, music, and an array of delicious eye and ear candy that grabs the emotions and plunges audiences into an entire total immersion experience of high energy laughter and fun. You have to experience the various different performances at least once in order to really understand why they are so popular. Words simply cannot do justice to the experience.

Top Las Vegas Shows

There are lots of productions to see and experience. Let's look at the most well-known Las Vegas shows:

Beatles LOVE - Cirque du Soleil -this is one of the most popular acts.It brings the magic of passion and the spirit of Cirque du Soleil and the Beatles together into one powerful entertainment experience that you will remember for the rest of your life.

Celine Dion -this one of the city's concerts has been consistently sold out since the beginning of the new show in 2011. Celine Dion started her worldwide tour in 2008, by visiting twenty-five countries and five different continents. She has performed for over three million fans. She now performs at the Coliseum at Caesar's Palace.

Blue Man Group -this is one of the most interesting acts in the city.Three strange, marked card tricks blue and bald individuals captivate the audience through an experience that involves all human senses. This is a form of science, art, music, percussive performance and laughter that is very unique. Individuals travel from all over the world to witness this specific performance.

Quick Audience Reviews

One family went to see the Blue Men perform and said that this show alone made their trip worthwhile. The entire family enjoyed it, including grandparents and children. Another family went to see Criss Angel perform live. Their children are into magic tricks and really could not believe the various illusions that Criss Angel performed. It does not matter what your taste in entertainment is, there is something for everyone in Las Vegas, Nevada.

Locating Tickets To Las Vegas Shows - Beware Of Scams!

If you plan on attending someLas Vegas showswhile in the city,you need to be careful of the various scams that exist. The scams start as early as online or in your mail box. Once you arrive, hotel lobbies are filled with so-called "agents" or sales people offering you all kinds of deals. If it sounds too good to be true, it's most likely a scam. One of the disadvantages of going to Las Vegas is that the city has a fast mentality. That means there are many crooks and scammers that are highly gifted and intelligent, who work very hard to devise various schemes to separate you from your hard-earned money.

Do not take any deals from individual or private persons. Do not divulge any of your personal information, such as credit card numbers or your social security number. Also, pre plan your trip in advance and only do business with known companies who have a good reputation. Be sure to use your common sense, and you will have a wonderful time experiencing the various Las Vegas shows.

Attend as manyVegas showsas you can while in Las Vegas. You will not be disappointed.


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January 22, 2014

The Basics For Any Las Vegas Trip

There are a few things that you should know before planning a trip to Las Vegas. These are the things that you should remember before everything else. The last thing you want is to come to Las Vegas only to realize that you forgot something at home. Let's get started with the first basic rule when coming to Las Vegas, bring some comfortable walking shoes marked cards. This should be a MUST for anyone coming to Las Vegas. Chances are that you will end up spending a lot of time walking on the strip (and probably standing in lines as well) and nothing is worse than having blisters on your feet that will impair your ability to have fun in Las Vegas.

The second basic rule is to remember is to pack clothing that will fit the weather during your stay in Las Vegas. The weather here in Las Vegas can be fairly predictable. Between the months of May and August, the weather is usually HOT - especially in June and July where you can expect temperatures above 110 degrees Fahrenheit or 43 degrees Celsius. Between the months of October and April you can expect colder days and even colder nights. Remember to check the weather for Las Vegas prior to your trip.

The third basic rule is to try to avoid the busy holiday seasons when planning your trip to Las Vegas - if you can. Las Vegas is one of the busiest places in the nation around holidays. If you are coming to Las Vegas during a holiday remember that you will typically pay higher prices for your airfare, hotel, and car rental. Don't forget that there WILL be large crowds. If you must come to Las Vegas during a holiday, make your reservations ahead of time to ensure that you will have the best availability to the all of the accommodations that you will need.

There are other basics you should remember as well. Remember that Las Vegas is in the desert. So remember that you will need to drink plenty of water. Margaritas and Beers cannot provide the necessary water intake that you need. Las Vegas is a very dry climate when compared to where many people live and it is very easy for the dryness here to take advantage of you.

If your purpose in coming to Las Vegas is to golf, then you should come prepared. Las Vegas has some of the nations most beautiful and lavish golf courses. You should bring your best clubs along with you marked card tricks- though you can rent clubs at the golf course if you decide not to bring your clubs. When speaking of things to do in Las Vegas, you should bring some dress clothes with you if you decide to go to one of the incredible Las Vegas shows - which you MUST do. You will not be disappointed with the shows that Las Vegas has to offer you.

Las Vegas is recognized for attracting the big spenders but it should be known that it is very possible to spend economically and have a great vacation for two that would cost $100 per day. However, on the other hand a big spender can spend thousands on ONE meal. When it comes to nice restaurants, make sure you look for the menu outside of the restaurant before you enter so that you can gauge the affordability of the restaurant if you are on a budget.

If you plan on visiting any of the destinations around Las Vegas like Hoover Dam or the Grand Canyon, it would be a good idea to either drive your own car (if you're close enough) or rent a car. It is easy to be fooled by the distances of these destinations that surround Las Vegas. Not too mention that it is easy to loose your sense of time when you are having fun in the casinos.

Las Vegas is also one of the biggest places in the nation to have a wedding. Las Vegas is almost as famous for weddings as it is for gambling. More than 130,000 couples apply for a marriage license each year in Las Vegas. There are no traditions for a Las Vegas wedding. You can go as informal as you wish. You can have Elvis preside over your wedding. You can even do a drive-thru wedding if you're strapped for time.

The last basic rule is to live the Las Vegas motto while you're here: "What Happens in Vegas, Stays in Vegas." So don't be afraid to let go and have a good time. Just don't do anything to attract the police and you will have an incredible time that you will remember forever.

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The Grandview, Las Vegas – Comfort, Class, And Eruptions

Staying at the Grandview, Las Vegas can be fully enjoyed in comfort and class; amenities include spectacular simulated volcanic eruptions and pirate battle reenactments, spacious and luxurious suites, access to the world famous Strip including the neighboring South Point Casino and entertainment complex marked cards, and tropically inspired pool area and spa. These combined with the fact that the Grandview is one of the newest and largest hotels in Las Vegas, Nevada makes a stay at this facility a truly unique and exciting experience.

This hotel is billed as a vacation village resort and rests on almost thirty acres of prime property at the southern end of the world renowned Strip. Modeled after a tropical island resort and designed to resemble an exclusive island getaway, a first time visitor will be spell bounded by the lagoon-like atmosphere and the full sized functioning volcano. This volcano erupts several times a day in dramatic fashion. Adding to the earth shaking eruptions are reenactments of pirate battles complete with cannons, full customs, and ships.

The lagoon-like ambiance is continued to the pool area. This area includes two pools separated by a fantastic, double sided waterfall. Both pools combined offer a guest over four thousand square feet of water. Poolside amenities include a deli shop, coffee shop, and bar. Also nearby are two world class spas and fitness center equipped with treadmills, free weights, and cycling machines. Added to all this luxury and convenience is a sense of technology. The pool area boasts a state of the art music system that allows every guest to listen to personalized music poolside or while working out in the fitness center.

Once you have finished exploring the dramatic and exciting grounds that surround the Grandview, Las Vegas, you may want to freshen up in your luxurious suite. All of the nearly one thousand rooms at the hotel are suites with a full kitchen including a dishwasher, range, full-sized refrigerator, microwave oven, and coffee maker, a washer and dryer, wireless internet access, entertainment center with a surround sound easy cards tricks thirty six inch television, and walk-in shower and Jacuzzi bathing tubs. The suites are professionally decorated in a desert motif with ceramic tile throughout the living areas. The bedroom is adorned with a king sized bed and a twenty-seven inch television. A world class menu is available twenty-four hours a day through room service.

Even though the suites are one of a kind, the real excitement resides next door at the newest casino on the Strip. This casino offers the typical slot machines, gaming tables, and sports booking services. However, it can also brag about an eighteen screen state of the art movie theater, bowling alleys, a half dozen restaurants that cater to any culinary palette, a live concert venue, and even a forty-four thousand seat equestrian center where world case horses and jockeys compete and race.

Taken all into account, these amenities, entertainment options, and luxurious details make the Grandview Las Vegas a unique experience in the already dramatic and spectacular surroundings of Las Vegas, Nevada.


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January 21, 2014

Helpful Gambling Tips That Helps

Every parent hopes to get a computer and Internet service so that his or her kid would spend some time in learning educational pursuits. Instead many of youngsters spend their quality time in playing different games in front of their computer. Now, the question arises, getting connecting to the computer games is a boon or it is a bane marked cards?

Nowadays, kids may play many kinds of online games that may incite different sensibilities and infuse different feelings into them. So, how can a parent decide if buying a computer is good for his kid? In this article, we'll discuss the role of internet games in shaping up the career of a child.

According to the recent research conducted by the University of Toronto, kids play online games regularly have better visual acuity and reaction time than kids who do not play games on computer. Online games help kids to identify things in a faster way. Kids who play online games are expected to acquire better driving or soccer playing skills.

Importantly, different online game has a different culture of playing, which is not too easy to learn marked card tricks. A player needs to acquire a certain set of attitudes to learn the techniques to play fair. In fact, each game has its own goals, limitations, and outcomes that make it quite different from the other one. One of the interesting features of online games is social networking. These games encourage gamers to make visual relationships with their contenders. A person playing in California can be friendly with his opponent who is sitting in Netherlands; hence, these games are drawing people nearer.

On the contrary, everyday we come across the stories stating the negative aspects of the online games. The addiction of games is said to be deadly causing ill-feelings among gamers.

Whatever the case may be, if played carefully and under parent supervision, online games could provide great entertainment to all!


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Gambling at Casinos in Greece

Greece is one of Europe's top tourist destinations; most foreign visitors come for the sunshine and beaches, as well as the heritage and history of Athens, Delphi, and Mycenae. There is, however, much more to the country than simply the Greek islands and classical ruins. Greece is developing a reputation as one of Europe's most attractive destinations for travelers seeking vibrant nightlife and entertainment, and Greece casinos are an important part of this appeal marked card tricks. Like many other European countries, Greece has a mixture of long-established casinos and newer ventures, which together offer a healthy choice of options to visitors and native Greeks alike.

Up until the mid 1990's, Greece casinos were all state-owned businesses, but this has changed in recent years, and several private companies now operate casinos in the country. Unlike some other countries, Greece casinos are not centered in the capital; on the contrary, most of the casinos in Greece are spread throughout the rest of the country, as well as on the larger islands. There is a lower age limit of 23 on visitors to Greek casinos, and an entry fee is normally charged at the door.

The largest Greece casino is situated in the Hyatt Regency in Thessaloniki, which is Greece's second city, in the north of the country. This casino has some 77 tables and nearly a thousand slot machines on the floor easy cards tricks, making it one of the biggest casinos in Europe. There are also casinos in Xanthi and the popular resort of Porto Carras, although these are not on the same scale as the Hyatt Regency Casino. In addition, there is a very large casino in Loutraki, a spa town in southern Greece. Loutraki is very popular with the Greeks, especially the Athenians seeking to escape the city during the hot summer months, and particularly in August, when many residents flee the city in search of tranquility. This casino, the Club Hotel Loutraki, is on a similar scale to the Hyatt in Thessaloniki, and both are extremely busy and popular venues.

There are also casinos on some of the larger islands, Corfu in the north, Rhodes in the east, and Syros, which is nearer Athens. These casinos are extremely popular with foreign tourists, for obvious reasons. Of all the Greece casinos, the closest to Athens is the Mont Parnes casino, which has a spectacular setting on a mountain north of the city, offering panoramic views over the entire Athens area. For this alone, the Mont Parnes casino is a must-see addition to any trip to the Greek capital.

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January 20, 2014

"No Fault divorce" is a misnomer- Cheating - Abuse - Drugs- Gambling- Bad Behavior

Rhode Island is a "no fault state". Does that mean the assets are always divided 50% to the wife and 50% to the husband in a divorce?

No. A no fault divorce in Rhode Island simply means that a fault grounds are not necessary in order to obtain a divorce in Rhode Island. In other words, all the parties have to prove to obtain a divorce in Rhode Island is irreconcilable differences that led to the breakdown of the marriage. However, the parties are free to allege other various fault grounds as a cause of the break up of the marriage. Even if a divorce is a "no fault " divorce it does not necessarily mean that it will be an uncontested divorce.

"No fault divorce" does not mean that fault is not significant marked cards lenses! Fault can be extremely significant in Rhode Island. If a party can prove that the other party is at fault for the breakup of the marriage, then they can seek a disproportionate share of the marital assets. Fault may also be a small factor to determine whether or not a party is entitled to alimony.The following types of behavior could be grounds to obtain more than fifty percent of the marital assets: alcoholism, drug addiction, domestic violence, criminal history, incarceration, extra marital affairs (cheating), abusive behavior, gambling, emotional abuse, sexual abuse, financial mismanagement, criminal activity, abandonment, etc. You should consult with a Rhode Island lawyer / attorney concerning the circumstances of your case and how they will affect your divorce.

What is an Uncontested divorce in Rhode Island?

An uncontested divorce is a divorce in which the parties agree to all issues involved in the case including child custody, child support, visitation, equitable division of the marital domicile (real estate) etc.

What does a "no fault" divorce mean in Rhode Island?

In some states, it is necessary to prove fault grounds in order to obtain a divorce. Under Rhode Island divorce and family law, it is not necessary to prove fault grounds in order to obtain an absolute divorce. All you need to do is prove irreconcilable differences in order to get a divorce. Irreconcilable differences can be anything from lack of communication, different goals and aspirations, affairs, domestic violence, arguing, fell out of love or actually anything. In other words, if either party wants to terminate the marriage, then that party can get a divorce in Rhode Island so long as the other jurisdictional requirements in Rhode Island are met.

How does fault affect a Rhode Island (RI) divorce?

Even though Rhode Island is a no fault state marked cards lenses, fault can play a very important role in how the court equitably divides the assets and debts of the parties. After the family court has determined what assets are in fact marital assets, then the court will look at various factors to determine the equitable division of assets. The court may consider the following factors in determining equitable assignment of the property.

a) The length of the marriage;

b) The conduct of the parties during the marriage;

c) The contribution of each of the parties during the marriage in the acquisition, preservation or appreciation in value of their respective estates;

d) The contribution and services of either party as a homemaker;

e) The health and age of the parties;

f) The amount and sources of income of each of the parties

g) The occupation and employability of each of the parties;

h) The opportunity of each party for future acquisition of capital assets and income;

- Source: R.I.G.L. 15-5-16.1 (Rhode Island General Laws)

among other factors which are set forth in R.I.G.L. 15-5-16.1. That statute specifically states that the court can consider any factor which the court so expressly finds to be just and proper.

Please note that in many cases the parties decide to divide the property 50% to the wife and 50% to the husband. One of the most important factors the Rhode Island Family Court judge will look at in granting the husband or wife a disproportionate share of the marital assets is if the other party had an affair, was emotionally or physically abusive or had substantial drug and alcohol problems. The court will also look at other negative conduct in awarding a disproportionate share of the marital assets.

It is not uncommon for a judge to award a 60/40 or 55/45 distribution of marital assets in a divorce if the Family Court finds that one party had an extra marital affair and that affair led to the breakdown of the marriage.

Rhode Island Attorneys legal Notice per RI Rules of Professional Responsibility:

The Rhode Island Supreme Court licenses all lawyers in the general practice of law, but does not license or certify any lawyer as an expert or specialist in any field of practice.


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TO FILE OR NOT TO FILE YOUR TAX RETURN- THE NON-COMPLIANCE GAMBLE!

Rule of law and equality before law are hall marks of civilized societies. Laws in money matters are aimed at , inter alia, providing a fiscal balance in the society as well as funds for development of a nation as a whole. Tax laws should be effective to achieve these goals. And like all other laws what makes them effective is trick cards the way in which people feel it runs with their interests and not against them.

In this article, as the title suggests, we would see why people do not file tax returns as required under the law. Are there lacunas in the law? Are laws irrational? Are they discriminatory? Do they promote inequality? Are they creating distortions in the system? Is it reflective of the general attitude of our society towards law of land? Or is trickle down effect of big-wigs' flouting of the constitution of Pakistan? These and similar other questions are relevant to understand the behaviour of non-compliance of tax laws in general and non-filing of tax returns in particular. So in effect, it boils down to one question- is it worthwhile to file a tax return or is escape the better strategy from the point of view of a (non-)filer of returns.

Who are required to file return of income tax?

According to the Income Tax Ordinance, 2001, the following persons are required to file tax returns.

(a) Every company irrespective of income earned.

(b)Every person other than a company whose taxable income for the tax year

exceeds Rs. 100,000/-

(c) Every person who was charged to tax in any of the two preceding tax years.

(d)Every person who owns immovable property with a land area of two hundred

and fifty square yards or more.

(e)Every person who owns any flat located in areas falling within the municipal

limits existing immediately before the commencement of Local Government laws

in the provinces; or areas in a Cantonment; or the Islamabad Capital Territory.

(f)Every person who wants to claim a loss for carry forward.

Prior to finance Act, 2005 the following persons were also required to file returns:

(a)Every person who was a subscriber to telephone whether mobile or landline.

(b)Every person who was an owner of a motor vehicle.

(c)A member of a club having either admission fee of Rs. 25,000 or monthly

subscription of Rs. 500/-

(d)Everyone who took foreign travel other than for Umrah, Hajj or Ziarat.

Some of the criteria looked ridiculous, however they remained on statute book for a long time. If data of the CBR given in the Year Book 2004-05 is correct, then it is a cause for great concern. Total number of NTN holders in a population of 152.5 millions is only 2.28 million. Out of NTN holders, only 1.23 millions filed returns in 2004-05. Whereas return filers are only 1.23 million and details are given by the CBR as under:

"Whereas the share of return filers to NTN holders has been around 54%, the share of the same to live cases has been 72.4%. Segregating this information into individuals and corporate categories it has been observed that within the former category (salaried and business persons and AOPs) having NTN, nearly 50% had filed their returns and within the corporate sector, the compliance rate has been around 55%. However, the compliance rate of private companies was at least five times superior to that of the public (listed) companies where it was in the range of only 10%. Incidentally, the compliance rate of the foreign companies has been extremely low at around 3%. Since this situation requires immediate correction through further research, CBR has already embarked upon an extensive effort to streamline the income tax base including the list of withholding agents."

Whereas as per SECP total number of registered companies as on 31st December, 2004 was 45028, total returns from this sector during 2004-05 were only 12526 (27.8% of registered ones) which indicates the huge task CBR faces and requires skilled staff instead of wasting time in planning what to do about 11000 officials feared to be redundant as a result of so called reforms.

CBR thinks further research is needed for correction of the situation as if it were not evident. CBR keeps harping on the same string that tax base is small and it is trying to broaden the tax net. Far from truth. Pakistan has a very large tax base. Courtesy of the CBR's policy of withholding and collecting taxes at source, almost everyone is now either tax payer or tax collector (Unpaid Tax Collectors). Even if sales tax is ignored, see the "net" of indirectly collected direct tax. The following data will indicate the number of taxpayers in Pakistan which denies claims of CBR.

Total population 152.5 Million

Labour force 45.76 Million

Unemployed 3.52 Million

1/3rd labour force below poverty line 15.00 Million

If all the balance labour force is assumed to earn taxable income, it would be 27.24 Million. Now let us see how many tax payers are there in Pakistan on account of tax collection at source from 3 venues only.

Profit and loss account holders/

Fixed or Term deposits 20.00 million

Telephone subscribers cell phone users 23.20 million

Commercial and industrial connection of

electricity (KESC not counted) 2.20 million

Tax on cash withdrawals (all accounts) 26.00 million

Apart from it, tax is also collected/deducted at source on rent paid, value of imports and exports, payments made for supplies and services rendered, salaries, brokerage and commission, from motor vehicle owners, etc.

In my humble view instead of broadening the tax base it is time to narrow the tax base. Instead emphasis should be on recovery of "due tax" from the persons who should pay tax as required under the law of land. Emphasis should be on getting returns filed where they are due. Mindless imposition of withholding taxes is not panacea to broaden tax base. Why people do not file returns when tax is deducted at such a large scale? The possible explanations might be as under:

 

  1. The tax deducted/collected at source like electricity bills, prepaid phone cards, etc. is so small at individual level and people do not want toindulge in the process of filing returns even if they have incomes belowtaxable limits. They think cost of getting refund of their taxes would behigher than the amount of refund they would get. So they let their money remained with the CBR as unclaimed deposit. As a matter of fact, CBR should indicate figure of tax collected but not due each year so that clear picture of "due" tax collected is reflected. It is highly deplorable that CBR collects advance tax from such persons in the first instance and thenretains it unauthorizedly. True tax reforms call for return of "unduetax collection".

2. Many of them do not want to be in the "tax net" because they understandtheiractual tax liability would be much higher if caught in the "tax net."Such behaviour is not irrational even though it may seem unethical marked cards.

3. They believe the government is not worthy of more taxes as their money is not spent on them. Corruption and leakages in the system, low priority to social sectors , huge unproductive expenditure on large sized federal and provincial governments and exemptions to vested classes of the societysubdue the pricks of ethics in the prospective tax payers.

4. The departmental officials do not see beyond return filers. Once you file a return, the tax collector puts your name on tax rolls and your absence will be noticed. But those who escape this tax roll, they remain unnoticed(sometimes with the connivance of the tax officials) for years and years.Policies of the CBR reward non-filers and punish regular taxpayers. First of all they seldom issue notices to people who are not on tax rolls. The much trumpeted survey conducted by spending millions ofrupees failedto increase tax base. Rather it eroded whatever image CBR had in theeyes of people as an enforcement agency. Amnesty Schemes so often offered in Pakistan give message to the tax evaders that they would getsuch chances in future too. So why pay taxes voluntarily now.

5 Tax amnesties prove effective where laws are enforced with full vigour. It gives tax evaders a window of opportunity to make their record clean.

6. CBR has not taken any action against persons who neither availed amnesty nor paid taxes before or after this amnesty. In a culture ofimmunities and impunities no one cares such amnesties.

7. Our tax law favours tax evaders and avoiders. Taxpayer and tax-evader are two brothers. Taxpayer kept on paying income tax each year @ 35% ofhis upper bracket income for 10 years. Tax-evader never filed return. After10 years he was caught in "tax net". Notice was issued. He files tax returnshowing below taxable income. When asked to explain from where he gotmoney to purchase the plot he owned in defence, his explanation was thathe got a prize bond and he produces receipt of the same which isobtainable from the market by paying a little more than the prize moneyand tax deducted would be 10%. That is it. Instead of 35% he ends up with10% or so and no hassle of filing return over the years. All money is white now. Foreign remittance is perhaps the cheapest way to whiten your money earned in Pakistan but given flavour of foreign remittance.

8. You may purchase a plot for Rs. 15 million and CBR will ask you toexplain only to the extent of DC rates of the property. So you plough back your untaxed business profits into cash economy and at the end you will also enjoy legal cover as capital gains on immovable property is forbidden tree for taxation.

9. It looks as if the government chooses to withhold/collect tax from such sectors which it thinks would not file returns and not claim refund of taxes withheld as advance taxes. My this impression emerges from the fact that tax on commercial electricity bills is collected without any lower limit. Similar is the case with pre-paid cards. While capital gains on listedshares is exempt, tax is withheld on transactions of such shares.

Achieving tax revenue target should not be the only criteria to judge performance of the CBR. Ascertainment of actual potential of tax revenue, extent of realization of this potential, progressiveness of structure of taxation, its impact on the economy and extent of reducing income inequalities in the economic system are all relevant in evaluation of the performance. Promoting tax culture is as much need of the hour as controlling unwanted, useless, unproductive expenditure. There is a strong case for paradigm shift in attitude of CBR. The non-compliance gamble which at present swings heavily in favour of non-filers should be shifted against them. They should feel themselves at some disadvantage vis-à-vis tax law compliant citizens of Pakistan. Only culture of fairness and equity can promote tax culture otherwise you may continue to achieve targets without achieving objectives of taxation.


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January 18, 2014

Casino Games, Gambling, and Winning - Diverse Range of Casino Games

There are several casino games available for you to play that can enable you to reach different levels of thrill and excitement. Casinos have made it possible for you to join into a wide variety of games where you can try your luck and maybe make a fortune. But if you are more into enjoying yourself while at the casino, then you should try out all the casino games available for you in order to give you a worthwhile experience. The casino still a business entity infrared contact lenses, must make profits to stay in business, and this comes in the form of the odds advantage the casino enjoys in its favor.

The gambling and games of luck and skill combined, all feature these odds in one form or another, with some casinos having a higher odds rating in their favor than other casinos. Yet within even such a versatile and strategy rich betting and gambling system, the house will always have the benefit of the odds. One of the most common and popular of casino games is the slot machines. It is one of the casino games available that any casino visitor can play without requiring any prior gambling knowledge. Unlike card games, one does not have to be an expert at the slots. Anyone can easily engage in the game and even win at it. Originally, slot machines were installed in casinos as a diversion for casual casino gamers. But eventually, the slots became a monstrous success as more and more casino gamers prefer to play the slots more than any other table games available. Winning is determined by lining up the pictures with the pay line, a line found at the middle marked cards lenses of the viewing window. If the series of reels shows similar pictures lining up along the pay line, you win. The amount will depend on what pictures land on the pay line. Other casino games available for you to play are a number of card games where you may be able to bet to your heart's content. One card game that you can play is blackjack. Blackjack is one of the most popular card games that you can find at the casino.

Another card game that has been getting its ride on popularity has been poker. It has been a game that more and more people would like to play. It is a type of casino game where players go against other players in order to win and not against the dealer. Other games that you will be able to play at casinos include craps and roulette. Craps is a dice game where you may be able to bet in a variety of ways in order to win. It is a kind of casino game that may also require a bit of knowledge before being played. In any game that you attempt to gamble some money with in a casino, remember that there are elements of both luck and skill in most forms of the popular games like Poker and Blackjack, but regardless of luck or skill, the odds are, you will only really be a winner once you know when to walk away. Here, you would only need to guess where the ball would fall once the roulette wheel stops spinning and you win. One can either bet on red/black, high/low, or odd/even in order to win. Casino games, gambling and lady luck, all still very famous, has become a world stage featuring the all too popular combination of luck and skill, and to this day remains a favorite with people from across the globe going all in, for that magic big win.


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January 17, 2014

Be Aware of Gambling Addiction

Another top addiction is gambling. In fact, studies including research by the National Gambling Impact Commission show that gambling nationwide affects a minimum of 2.5 million people, over 1 percent of the population. In targeted gambling areas like Las Vegas, over 5 percent of the people are expected  juice cards to end up having some sort of gambling problems. To help put those figures into perspective, gambling problems occur twice as often as cancer and twice as often as cocaine addiction. That's a LOT of impact and young people battle gambling addiction more than adults.

Here are the latest prevalence rates as reported by the National Coalition Against Legalized Gambling, the following are the prevalence rates:

" 16-24 year old males 4%

" 11-18 year old males 4-7%

" National average, all ages 1.2%

How can you tell if someone is addicted to gambling? Similar to the characteristics noted for other top addictions, the main ones to look out for with gambling follow.
Signs of a Gambling Addiction

- Repeated attempts to stop gambling.

- Serious financial problems trick cards

- Has unrealistic view of what "life" and "the world" owes you

- Preoccupation with gambling, lying about it and denying addiction

Help for Gambling Addiction

Help is unfortunately often not sought until people hit "rock bottom" or pretty much lose about all they own, owe nearly anyone and about everyone they know (and many don't). Once reality sets in and denial isn't an issue any longer (and even in some cases where it's borderline) a nationwide 12-Step program is available, Gamblers Anonymous. Other help can come from a combination of psychotherapist and / or counsellor who helps focus on internal emotional issues, group therapy to interact with fellow addicts in recovery, and inpatient, residential or outpatient care, for short-term and long-term recovery options. You can seek recommendations from your healthcare providers or local hospitals.

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Gambling in Nevada

Situated in the western region of the United States, Nevada is known as the silver state, not because of its rich gambling history but originally because of the large silver lodes discovered there marked cards in the late nineteenth century. A state that is largely comprised of desert, it is an interesting fact that more than eighty percent of Nevada's land mass is controlled by the US military, and there are some immense bases there. When you consider that the total population of Nevada is less than two and a half million and the land mass is almost three hundred thousand square kilometers, then you will understand that the average Nevadan has a lot of space, and most of it empty, surrounding them.

Although Nevada has its share of industry and agriculture, by far and away the largest share of its income is in tourism, and particularly from those people who flock to the vast gambling centers in Reno and especially Las Vegas. Over 85% of the population of Nevada lives in and around these two centers, and the majority will be involved directly in the gambling industry or in the services surrounding it. One wonders what would have been the fate of Nevada if their early legislators had not possessed the vision and foresight to legalize gambling. In truth, gambling was illegal in Nevada from 1909 till 1931. Legal gambling was reintroduced, not really due to public demand, but because the state's government felt that they had nothing to lose, such was the sorry state of Nebraska's economy due to the grim depression era of that time. It would be unfair to say that the gambling industry in Nevada was an overnight success and in fact it wasn't till the post war boom years of the fifties and sixties that gambling in Nevada began to make the massive step forward that it did.

This was due to the foresight and daring of a few pioneers of the gambling industry in the state, who were prepared to invest in the long term future of the state and the gambling industry that they believed could be established there marked card tricks. The state of Nevada played no small part, and their liberal laws based around many forms of popular entertainment acted as a major incentive in drawing visitors to the state. These visitors brought with them valuable tax dollars as well as much needed jobs.

Initially Nevada attracted gamblers from its neighboring states, Oregon, Idaho, Arizona, Utah and most prominently California. People would catch an early flight from Los Angeles to spend a long weekend in Las Vegas or Reno and enjoy all the latest entertainers as well as spending time gambling at their table favorites such as blackjack, craps and roulette. For those who loved to watch the slot wheels spin, there were rows and rows of machines available wherever you went, even at the airport when you arrived. Not that gambling was illegal in any of these states, just that it was nowhere as well developed as it was in Nevada.

Over the years the gambling industry has developed to such fantastic proportions that the state has become a global tourist attraction. In recent years, the casino resorts and hotels have fought to exceed themselves both in the luxurious surroundings they provide as well as the innovative attractions they provide for their visitors.

Some of the major attractions Las Vegas has provided over recent years are the huge live televised Texas Hold'em poker tournaments, with the jewel in the crown being the final of the World Poker Tour, with a first prize of one million dollars in cash. Many of the contestants taking part have won their seat at the table through winning a major online texas hold'em poker tournament, and some of them have even taken home one of the major prizes that are there to be had. Gambling in Nevada continues to go from strength to strength and there is no reason to expect that it will ever go backwards. Nevada is an example of a forward thinking state that realized that gambling is entertainment to the majority and should be encouraged.

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