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Ms. Most often referred to as ‘Q’,
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That may seem like a strange thing to say since Alice Waters led the "local and seasonal" charge decades ago, but even the queen of California cuisine never embraced the title. Chez Panisse started as a French place, then began to refer to itself as Mediterranean. However, this year even that changed; it now calls itself Northern California/Mediterranean.>>Even as the farm to table movement swept the Bay Area and then the nation chefs were reluctant to use the "C" word. Now that’s changing and the term is gaining a newfound respect. At least five other restaurants returning to the Top 100 this year have switched their allegiance from American to Californian: Solbar,
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ping g25 irons, plus the highest minimum wage with no tip credit relief on payroll taxes.San Francisco has the highest minimum wage in the country. Restaurants are required to pay into a city run insurance plan so every employee is covered; and there’s no tip credit relief from payroll taxes. That makes the cost of doing business here among the highest,
ping g30 driver, if not the highest, in the country.But, then again, restaurants are one of San Francisco’s main attractions, drawing people not only from around the Bay Area, but from around the world. A recent travel industry report revealed that most visitors surveyed mention food as a major reason for their visit.Since the surcharge adds to the bottom line price of dining out, I’ve indicated which restaurants add the charges, and how much they add. This may continue to evolve over the next year. In the past few months, La Folie, Marlowe, Park Tavern and other restaurants have jettisoned the charges and compensated by raising menu prices slightly. Others no doubt will follow.In other political news: Foie gras protests continue as the July ban approaches. A few years after the California law was passed in 2003, many restaurants removed foie gras from the menu; in the last few months it’s reappeared on dozens of menus all over the Bay Area. Many restaurants are taking on the issue more aggressively by hosting special foie gras dinners, which often attract a gaggle of protesters.As far as openings, it was an average year, but the quality was high. Notable debuts included Park Tavern, AQ, Nojo and State Bird Provisions.There are 15 new restaurants on this year’s Top 100 list; last year there were 26. Actually, there are 17 I’ve cheated a little by folding the new Ragazza into the same listing as its sibling, Gialina, since the menus are very similar; and I incorporated Bar Terra into the listing with its big sister Terra since they share a space.

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For an average adult, the FDA recommends a 2,
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The restaurant chain just had three of its dishes earn Eating Awards, handed out annually by the Center for Science in the Public Interest (CSPI), a nonprofit watchdog group that advocates for healthier foods for consumers. The awards, first handed out in 2007,
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the winners this year make the 1,500 calorie winners in our previous reports look like diet foods, says Paige Einstein, a registered dietitian with the CSPI. could bring home half your meal and still be overeating. surveyed nearly 200 chain restaurant menus. The nine all provide a day worth of calories (or very close to it), and a few of the picks contain more saturated fat or sugar than you should consume in an entire week.

So how did The Cheesecake Factory wind up on this list three times? menu is a minefield of calories and fat, Einstein says. a challenge to walk about of there without having used a day worth of calories and a couple days worth of saturated fat. You could throw a dart at their menu and get something that very, very high in calories. out the stats for the winners:

The Cheesecake Factory: Bruled French ToastYou probably never guess that these two smallish slices of French toast pack in 5 times more saturated fat than you should consume in an entire day,
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Why Are R Expenses Not Capitalized

Capitalization EffectsWhether R costs should be capitalized or treated as expenses isn’t just a technical question about accounting procedures. It has a direct impact on the most basic calculations of a company’s value and profitability. If your business could capitalize its R then your balance sheet would show more assets, which would increase the value of the company. At the same time, because the costs wouldn’t be treated as expenses, your company’s profits, at least on paper, would be higher. For a small or start up company that has significant R costs, that could make the difference in securing the investor capital needed to grow.

Uncertain BenefitsThe main reason companies aren’t allowed to capitalize their research and development costs is that there’s no way to reliably measure the future economic benefits of those costs. R involves trial and error a lot of error. When it set the rules for R spending in the 1970s, the accounting standards board cited data showing that only 2 percent of product ideas become commercially viable,
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Amortization IssuesBecause it’s so difficult to draw direct cause and effect relationships between specific amounts of R spending and future economic benefits, it would be impossible to follow one of the fundamental principles of business accounting: the "matching principle." This principle holds that whenever you report revenue,
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"In Process" R one exception to the rule against capitalizing research and development costs. If your business buys another company, you must capitalize any "in process" R projects that come with the purchase. The rationale behind this exception is that some portion of the price you paid to acquire the company was allocated to those projects, so the projects have a definable value that you can list as an asset. Say you buy out a competitor for $250,
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"Why won’t my bougainvillea bloom?,
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Bougainvillea, many say, color best when somewhat pot bound. Those planted in the garden have plenty of space for roots to stretch, giving you lots of green growth. But eventually it should color.

To force bougainvillea into bloom for nursery sales, growers often withhold water for up to three months. The poor plant thinks it’s dying. Then the grower waters heavily, the plant thinks it has one last chance to propagate itself, so it produces a volume of flowers to launch seed for future plants.

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Stop fertilizing during late fall and winter; water only when you see a slight wilt. Large, container grown plants can be pruned so they can more easily be stored in the garage to protect the roots from below freezing weather. Or prune plants in early spring. Return potted bougainvillea to a full sun location in spring and resume monthly fertilizing.

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