HDTenEightyP/NetNews huggingface dataset:
From: esh@boron.tekbspa.com (Edward S. Hirgelt)
Subject: Re: Incorporated consultants survey - 34% flat tax
Organization: Direct Interfaces Corporation @ Teknekron
Date: Tue, 18 Aug 1992 22:34:25 GMT

On 17 Aug 92 20:33:10 GMT,
agaw@drstrange.EBay.Sun.COM said:
agaw> NNTP-Posting-Host: drstrange.ebay.sun.com

agaw> I'm doing some research on Inc'ing, and was curious about the "Personal
agaw> Service Corporations" regulation which states that the taxable income of
agaw> certain personal service corps. is taxed at a flat corporate rate of 34%
agaw> (as opposed to 15%).

agaw> Does anyone know if computer programming is subject to this?

Most definitely. My corp, Direct Interfaces Inc., is a personal service
corp and is subject to the flat tax.

agaw> Are there any creative ways to legally side-step this?

The tax is on your corporate profits. The goal is to get money out of
the corp and into your personal hands in some way as long as your
personal tax rate is < 34%. First, get a good tax person. This will help
a great deal. Second, take what I say with a grain of salt. I've had the
corp for nearly 3 years and I have a good tax person. I am not, however,
an expert.

Some approaches:

1. Bonuses at the end of the corp's tax year to the employees. There is
   no real limit on the amount that you can give yourself. As long as
   your personal tax rate is less than 34% this wins. To the corp this
   is salary and reduces its profits. Remember that withholding has to
   be factored in along with social security and medicare. Don't forget
   withholding or the IRS and the State will really want to talk with
   you. 

2. SEP IRA (Simplified Employee Plan?). The corp can con contribute up
   to some percentage of your salary each year into an IRA on your
   behalf. It doesn't appear on your personal income tax because it is a
   valid IRA taxed when you withdraw at retirement. It again is a cost
   to your corp reducing its profits. See your tax person our your
   business banker for details. I think it cost us about $50/employee to
   set up.

3. The corp can buy lots of things that are necessary for you to do your
   job. This is where you must be careful so talk to a good tax person.
   This can include a car but then you get into personal use
   bookkeeping. Definitely all those computer journals and books that
   you would buy for yourself can be bought by the corp. It is a cost of
   doing business to the corp while you can't effectively deduct them
   any more (2% of adjusted gross limitations if I remember correctly). 

The first 2 items alone can usually get your corps profits down as close
to 0 as you want.

The state of California has a minimum corp tax of $600 per year
regardless of profitability so that can't be avoided.

Hope this gives you some idea of what can be done.

Good luck,
Ed
--
Ed Hirgelt			esh@tss.com
Direct Interfaces Corporation
San Jose, Ca.
Newsgroups: misc.jobs.contract
From: mbg@cbnewsi.cb.att.com (mitchell.b.germansky)
Subject: ---<<< MS-WINDOWS DEVELOPER @ CENTRAL NJ >>>---
Organization: AT&T
Date: Wed, 12 Aug 1992 16:50:22 GMT
Keywords: 2+ years exp.


.
.
........PLEASE DO NOT REPLY TO ME........


MICROSOFT WINDOWS DEVELOPER
	immediate position in central NJ
	must have 2+ years of full-experienced ms-windows development

If interested, please call:
	Ellen @ Computer Solutions Group, Inc.
	908-464-8874
From: curtn@dcprinc.UUCP (Curt Nordeen)
Newsgroups: misc.jobs.contract
Subject: Smalltalk software developers in N.Y.
Date: 20 Aug 92 14:06:00 GMT
Distribution: usa
Organization: Princeton Information Ltd. Washington D.C.

Princeton Information has several openings for senior software
developers in New York City.  These contracts are long-term (over
one year) and the work environment is witha  leading New York 
Financial institution.
      
        The requirements are SMALLTALK 80 with at least one year of
        business experience.


        Please respond to:  Princeton Information, Attn; Robyn
                            Tel : 212-563-5030
                            Fax : 212-563-5919












z
From: laurad@kenda.mv.com (Laura dos Santos)
Newsgroups: misc.jobs.contract
Subject: ****MAC DEVELOPERS AND TESTERS******
Distribution: usa  
Date: Fri, 21 Aug 92 15:38:55 GMT
Organization: KENDA Systems, Inc.

Attention all MAC Specialists,

Kenda Systems, Inc. currently has several testing and development positions 
in New England! For immediate consideration, please call per below.  Thanks!!

P.S.  Also, have an exciting OVERSEAS opportunity (about 3 weeks) for an 
individual who has MAC/MAC Project II/Excel expertise.

Laura dos Santos				Telephone: (603) 898-7884
laurad@kenda.mv.com				Address:   KENDA Systems, Inc.
						           1 Stiles Rd.
						           Salem, NH 03079
Newsgroups: misc.jobs.contract
From: jmalis@world.std.com (Judee Malis)
Subject: AUTHORWARE, Cambridge, broker-1099
Summary: AUTHORWARE, Cambridge, broker-1099
Keywords: Multimedia
Organization: The World Public Access UNIX, Brookline, MA
Distribution: ne
Date: Fri, 21 Aug 1992 12:49:40 GMT

Contract available in Cambridge MA for experienced multimedia authorware
developer.  For more info, please call Judee Malis at Prosoft Consulting:
617-489-3055.  You can send a FAX or leave a message anytime.

Please do not leave mail.
Newsgroups: misc.jobs.resumes
From: ro@pak.UUCP (Bob O'Grady)
Newsgroups: misc.jobs.resumes
Subject: Microcoder, SBus HW Design, UNIX Internals, Relocatable
Keywords: Microcode, SBus Design, SunOS/UNIX Internals, Drivers
Date: 21 Aug 92 03:44:15 GMT
Organization: III Culver City, Ca


                             Bob O'Grady
                       8707 Falmouth Ave. #319        
                       Playa del Rey, CA  90293
                         Home: (310) 305-8472
                     Work: (310) 390-8611 ext 505
                     uunet!pak!ro, ro@triple-i.com


1986 - present  Systems Design Engineer.  Information International, Inc.
                Culver City, CA.  Experience:

		Hardware

                  * Designed FPGA based SBus board to provide
                    DMA/RS-422 interface between SPARC workstation and
                    high speed film recorder.


                UNIX Internals and C Programming
                
		  * SunOS SBus device driver providing high speed, high
			volume DVMA output to real-time film recorder.
                  * UNIX/SunOS device drivers for graphics hardware
                        and RS-232 interface hardware.
                  * Support of UNIX/NFS/SunOS kernel modifications 
                        for file replication.
		  * Protocol servers for RS-232 interface to remote devices.
                  * Hardware simulators.
                  * Debugging kernel crashes.
                  * Graphics hardware control programs.
                  * Raster image processing.


                Microcode Programming for bit-slice graphics processors
                based on the AMD29116/2910 running in Sun3/4,
                VME/UNIX environment.

                  * Multilayered bit map image generation.
                  * Bit map image data compression.
                  * Digital halftone processing.
                  * Hardware diagnostics and debugging.


1984 - 1986     Programmer.  Pathfinder Computers, Los Angeles, CA.
                C, 8086, and Z80 assembly.  Designed, coded and
                debugged a multiuser/multisite electronic mail system.


Education       Los Angeles City College, Electronics Technology, 1984,
                and Computer Technology, 1984.


                Able to relocate.
Newsgroups: misc.jobs.resumes
From: john@engr.latech.edu (John Orr)
Subject: ------------------Novell System Administration----------------
Organization: Louisiana Tech University
Date: Sat, 22 Aug 1992 01:57:05 GMT

				  JOHN ORR
			    206 Fairfield Drive
			     Ruston, LA  71270
			  (318) 251-0058/257-3097
			    orr@engr.latech.edu

CAREER INTEREST: Novell LAN administration, consultation or education

WORK EXPERIENCE: SYSTEMS ENGINEER -- September 1988 to present
		     Louisiana Tech University
		     Technical Services Department
		     Ruston, LA
 	  	 Troubleshoot and repair computers and related peripherals; 
		 design and fabricate departmental projects; recommend 
		 vendors and products for purchase; evaluate new products 
		 and ideas; responsible for all planning, designing, 
		 implementing and maintaining of Novell versions 2.15, 2.2, 
		 and 3.11 networks on campus including cable routing layout;
		 maintain various software packages including Windows, DOS, 
		 Word Perfect and Word Perfect for Windows, Ami Pro, Microsoft
		 Word, PFS:Professional Write, Lotus, Excel, Quattro Pro, 
		 Dbase, Paradox, Harvard Graphics, AutoCAD, PCad, Harvard 
		 Total Project Manager; plan and invoke all virus protection 
		 and removal policies; teach Novell End User class, 
		 Console Operator class, Supervisor class 
		     
		 CONCERT SYSTEMS ENGINEER -- October 1987 to present
		     American Audio, Inc.
		     Ruston, LA  
		 Plan, design, set up and operate audio and lighting systems 
		 for concerts and conferences; maintain systems including 
		 emergency repair

      EDUCATION: LOUISIANA TECH UNIVERSITY -- September 1991 to present
		   pursuing Master of Arts in Human Relations and Supervision

		 AMERICAN INSTITUTE -- May 1992
		   Netware: Administration, Optimization, and Troubleshooting 
		   for 2.2 and 3.11

		 SOUTHERN DATA TECHNOLOGIES -- December 1991
		   Novell Netware 2.2 System Manager Course

		 LOUISIANA TECH UNIVERSITY -- August 1988
		   Bachelor of Science, Electrical Engineering Technology

      COMMUNITY  Ruston Kiwanis Club -- March 1989 to present
	SERVICE:   Board of Directors -- October 1990 to present
		   Spiritual Aims Chairman -- October 1990 to September 1991
		 
		 First Baptist Church of Ruston -- discovered need for 
		   additional classes and organized them; leader in
		   Singles' department
		 
		 Property and Space Committee of First Baptist Church -- help 
		   plan building space for optimal utilization of facilities; 
		   help oversee maintenance of church physical plant
	     
		     
-----------------------------------------------------------------------------
        John Orr            |  What a wonderful world it is that has girls 
    Systems Engineer        |    in it.  -- Lazarus Long
 Louisiana Tech University  |------------------------------------------------
318/257-3097        (voice) |   "All views expressed are personal opinion, 
orr@engr.latech.edu (email) | not necessarily the views of this station."
-----------------------------------------------------------------------------
From: nora@csd4.csd.uwm.edu (Nora Nizam Khammash)
Subject: BSCS, S.W. Engineer, UNIX/VAX/MS-DOS, Willing to relocate
Originator: nora@csd4.csd.uwm.edu
Organization: Computing Services Division, University of Wisconsin - Milwaukee
Date: Tue, 18 Aug 1992 22:58:34 GMT

*** CURRENT AS OF AUGUST 19, 1992 ***

                          NAJIB F. CHALHOUB

                         2328 N. 59th Street
                      Milwaukee, Wisconsin 53210
                                U.S.A.
                        Tel: (414) 475 - 0583
                        Fax: (414) 281 - 6240
=====================================================================

EDUCATION
   Marquette University
   Milwaukee, WI
   Graduated in May, 1988
   Bachelor of Science in COMPUTER SCIENCE
   Minor in French

WORK EXPERIENCE

   MICRO ESTIMATING SYSTEMS
   Assistant Systems Manager
   Greenfield, WI
   Feb 1991 to Present

      - Responsibilities included designing, coding and testing 
        a large estimating program.
      - Demonstrated software to perspective buyers.
      - Provided user training.
      - Provided continuous customer support.

   WISCONSIN CENTRIFUGAL       SOFTWARE ENGINEER
   Waukesha, WI
   Feb 1990 to July 1992

      - Customized software in BASIC and PASCAL languages on VAX/11 
        mainframe.
      - Gathered data and information from both machinists and 
        industrial engineers in order to design programs that meet the 
        processing engineering requirements and specifications.
      - Wrote programming documentation, help menus, and manuals.
      - Updated existing software and hardware.
      - Trained and provided support to users.

   MICRO ESTIMATING SYSTEMS
   Systems Analyst
   Greenfield, WI
   Feb 1989 to Jan 1990

      - Responsibilities included designing, coding and testing 
        a large estimating program.
      - Demonstrated software to perspective buyers.
      - Provided user training.
      - Provided continuous customer support.

   GUADALUPE DENTAL CLINIC     SOFTWARE TECHNICIAN
   Milwaukee, WI
   Feb 1988 to Jan 1989

      - Responsibilities included programming, setting up computers, 
        installing and maintaining software and hardware, as well as 
        training employees on how to operate PCs and programs.

ACTIVITIES AND AWARDS

   - Member, Marquette University Computer Society.
   - Marquette Volleyball Head coach for 1990.
   - Winner of the 1988 Student Leadership Recognition Award.

LANGUAGES AND SYSTEMS

   - Experience in C, PASCAL, and BASIC. Knowledge of LISP, PROLOG, 
     ADA, RPG II, and Assembler.
   - Proficiency in VAX, UNIX, and IBM PCs.


OTHER    

   - Fluent in French and Arabic.

REFERENCES      

   - Available upon request.
Newsgroups: misc.jobs.resumes
From: robbins@ecs.umass.edu
Newsgroups: misc.jobs.resumes
Subject: Mechanical Engineer/Korean Linguist
Date: 20 Aug 92 19:09:02 GMT



                                 
                            Stephen C. Robbins   
                              P.O. Box 3232
                       Amherst, Massachusetts 01004
                              (413) 253-0450

         MECHANICAL ENGINEER AND KOREAN LINGUIST with over 15 years
         experience in  technical fields of electronics and mechanics.  
         Specialist in training personnel, project planning, and 
         management.  Demonstrated ability to lead and supervise 
         men and women in accomplishing objectives in a complex 
         team environment.

                         EXPERIENCE

I have served for 12 years in the United States Army Intelligence and 
Security Command.  During that period I worked with advanced electronic 
warfare equipment.  As an officer, I was involved in the operations, 
evaluation, and training development for new systems being integrated 
into the U.S. Army inventory.  While serving in the intelligence 
community I achieved fluency in the Korean language and basic working 
knowledge of Chinese.

Working with the Renewable Energy Resource Laboratory at the University 
of Massachusetts, I developed an instrumentation plan for a 300 KW wind 
turbine.  This instrumentation was integrated into a C++ program to 
control the wind turbine, with the data channels existing as objects in 
the control code.

At the University of Massachusetts Office of Computer Assisted 
Instruction (OCAI) I programed user interfaces for educational 
software.  These programs were written in C, Fortran, and 8088 Assembler.
This programming was done on Control Data Corp. mainframes 
and PCs.  While at OCAI I worked in setting up Local Area Networks for 
PCs in the language department and the university library.

                         EDUCATION


I hold a Bachelor of Science degree in Mechanical Engineering from the 
University of Massachusetts.  I received an Associates Degree in 
Electrical Engineering Technology from Mt. Wachusetts Community 
College.  I have attended service schools and academies for training in 
a diverse range of subjects including languages, leadership, and various 
technical fields.

                         PERSONNEL


      In the military I achieved the enlisted rank of E7 and was 
commissioned a 2nd Lieutenant.  I was twice awarded the Army 
Commendation Medal.  I was awarded a fellowship by Rotary International 
in 1982.  I enjoy skydiving, woodworking, flying, fishing, amateur 
radio, and computers.  The line between hobby and occupation has often 
been obscured.  I hold a contractors license in the state of 
Massachusetts, have worked as a court interpreter, and have worked as a 
contract programmer in the Fortran, Pascal, C, and C++ computer languages.



Newsgroups: misc.jobs.resumes
From: alvin@boddu.prime.com (Alvin)
Subject: MBA graduate - major Finance & Accounting
Organization: Prime Computer R&D
Date: Mon, 17 Aug 1992 17:46:01 GMT

I post this for my friend who is looking for job in New York City area.
Please contact her directly. Thanks.

------------------------------------------------------------------------------
                            Maria C. Lin
                          157-11 Cryders Lane
                         Whitestone, NY 11357
                          TEL : 718-746-4891

OBJECTIVE
          TO SEEK A POSITION IN BUSINESS FIELDS WHERE CAN UTILIZE MY 
          EXPERIENCE, ACADEMICAL KNOWLEDGE AND ANALYTICAL SKILLS.

EDUCATION
          UNIVERSITY OF SCRANTON, PA.
          MBA. MAJOR IN FINANCE & ACCOUNTING
          AUG. 1990 - MAY. 1992  (GPA 3.7/4.0)
          
          FENG-CHIA UNIVERSITY, TAIWAN
          BACHELOR OF MANAGEMENT IN BUSINESS ADMINISTRATION
          SEPT. 1985 - JUNE 1989 (GPA 3.9/4.0)

EXPERIENCE

          ACCOUNTING ASSISTANT, 06/1986 - 06/1990
          KUN SHIN CPA CO., TAIWAN
          COMPUTERIZED THE ACCOUNTING, AUDITING & BOOKKEEPING SYSTEMS
             a) ON A MONTHLY, QUARTERLY, SEMI-ANNUAL & ANNUAL BASE
             b) FINANCIAL STATEMENT PREPARATION
             c) NEW BUSINESS SET UPS
             d) PARTIAL AUDITS
          TAX PLANNING
             a) CORPORATIONS, PARTNERSHIPS & INDIVIDUAL TAX RETURNS
             b) PAYROLL TAXES, SALES TAX
          FINANCIAL PLANNING
             a) INVESTMENT PORTFOLIO ANALYSIS & REPORTING
             b) BUSINESS & PERSONAL PLANNING

LANGUAGE SKILL

          CHINESE, ENGLISH, JAPANESE

COMPUTER SKILL

          WORDPERFECT                          LOTUS 1-2-3
          WORDSTAR                             DBASE IV
          PCTOOLS & UTILITIES                  HARVARD GRAPHICS
          PE2                                  DOS

HONORS AND AWARDS

          VALEDICTORIAN WHEN GRADUATED IN FENG-CHIA UNIVERSITY.
          ACADEMIC SCHOLARSHIP GRANTED BY FENG-CHIA UNIVERSITY FOUR TIMES
                   IN A ROW (1986 - 1989)
          WON THE CHAMPIONSHIP OF NATIONAL CHINESE MUSIC COMPETITION IN 1986.

PROJECT

          "FORWARD CONTRACTS OF FOREIGN EXCHANGE IN BANKS"
          JAN. 1992.
          "FINANCIAL ANALYSIS OF MERCK"
          DEC. 1991.
          "MARKETING RESEARCH FOR DORCAS & KALAM CO., NEW YORK."
          OCT. 1991
          "THE STUDY OF PURCHASING POWER PARITY FOR THE BANKING SYSTEM
           IN THE LONG RUN"
          JULY 1991
          "TAIWAN'S TRADE UNDER FLUCTUATING EXCHANGE RATE"
          PUBLISHED BY B.A. DEPT. ANNUAL JOURNAL, NO. 34 1988
          FENG-CHIA UNIVERSITY, TAIWAN

REFERENCE
     
          AVAILABLE UPON REQUEST


   Feng-shun (Alvin) Chang             |    
   Software Support Analyst            |   We need more "love" than "hate"  
   Prime Computers, Inc.               |
   Email : ALVIN@CSSS-A.PRIME.COM      |
From: ms@mvm.riga.lv (Semyonov Mikhail)
Newsgroups: misc.jobs.resumes
Subject: Hard/Soft team (7 pers., 10+ yrs. exper. in networks/real-time systems) seeks contacts and contracts
Date: 19 Aug 92 15:14:28 GMT
Reply-To: ms@mvm.riga.lv
Organization: MVM Ltd.


                  HARDWARE/SOFTWARE TEAM (7 person)
                       14, Dzerbenes st., Riga,
                           Latvia, LV-1006

OBJECTIVE
     Seeking contracts in software & hardware development and position
as Your Company Representative in the Baltic States.

TEAM STAFF
     Professional             Educational              Degree
---------------------------------------------------------------------
Network Management Analyst    Computer engineer        Dr. in CS
Network Hardware Expert       Physics                  Dr. in CS
System Programmer/Expert      Theoretical physics      Diploma
System Programmer             Applied mathematics      Diploma
System & Appl. Programmer     Physics                  Diploma
Mathematician & Appl. Progr.  Mathematics              Dr.in Mathem.
Hardware & Software Developer Physics                       -
---------------------------------------------------------------------
All members have experience in project development at the Institute of
Electronics and Computer Science (Latvian Academy of Science).

FIELDS OF ACTIVITIES
- communication boards for X.25 and multiprocessor interconnections
- measurement equipment for bubble memories and A/D converters
- data transfer protocols and device drivers
- distributed real-time operating systems
- application software (measurement and network management)

EXPERIENCE
Hardware       : digital (TTL&CMOS, Intel 8080, 8086/88, 8051, 8089),
                 analog (A/D conversion, measurements, audio).
Languages      : Assembler, Basic, C, C++, Fortran, Pascal, PL/M.
Operat. Systems: VMS, RSX, iRMX/88/86, MS DOS
Software Pack. : dBase, FoxPro, 1-2-3, TurboVision, P-CAD.
Communication  : EIA/IEEE/CCITT, ISO OSI 1,2,3...7 levels, SNMP
standards        & CMIP Management, local and wide area networks,
                 multiprocessing

PROJECTS and DEVELOPED SYSTEMS
                 Available on request

COMMERCIAL ACTIVITIES
Consulting     : LANs, WANs, PCs, data communication equipment
Sale           : PCs, LAN products, peripherals (HP Dealer)
Customers in   : Latvia, Lithuania, Russia
Members of the team are the co-owners of private company - MVM Ltd.

 -------------------------------------------------------------
 E-mail: ms@mvm.riga.lv            Mikhail Semyonov
 Tel: (7-0132) 558-543             Valery Udalov
Newsgroups: misc.jobs.resumes