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No one wants their child to need the Neonatal Intensive Care Unit (NICU) – but at St. Elizabeth Healthcare, your little one will be in kind, compassionate and capable hands.
The St. Elizabeth Level III NICU is located in the Family Birth Place on the St. Elizabeth Healthcare Edgewood campus. A Level III NICU can provide ventilation and other life-saving services to babies born at less than 32 weeks gestation.
At St. Elizabeth, our 30-bed NICU is staffed 24-hours a day, seven days a week with a team of specially-trained neonatology experts, including NICU-trained nurses, neonatologists, neonatal nurse practitioners, occupational therapists, respiratory therapists, dietitians, physical therapists, social workers, speech therapists, lactation consultants and pharmacists. Together, we are committed to providing a comprehensive, multidisciplinary care team to meet all of your child's medical and emotional needs.
What makes NICU nurses so unique?
NICU nurses are a large piece of each patient's care. Our nurses help teach parents how to care for their little one by encouraging skin-to-skin kangaroo care to promote bonding, assisting with feedings and being available for questions or concerns at any time of day or night.
"NICU nursing is specialized because it involves caring for some of the most medically fragile and complex patients," says Julie Wolking, Nurse Manager at the St. Elizabeth Healthcare Level III NICU.
Taking Care of the Whole Family
In addition to caring for the littlest and most fragile patients, NICU nurses also care for the patient's parents, siblings and loved ones.
"NICU nurses help parents through one of the most traumatic and vulnerable times of their lives," says Julie. "They comfort, educate and provide hope to our NICU families."
Families know they can count on our NICU nurses, no matter what challenges the patient faces. Our NICU patients include full-term infants with illnesses, neonates with cognitive disabilities and tiny premature infants born weeks or months before their due dates. Our NICU nursing staff can quickly adjust to any challenges to continue providing expert care in a safe, compassionate environment.
Setting Up for Future Success
Even when care is complete and families can leave the NICU, our nurses are committed to setting our tiniest patients up for success as they continue to grow and develop. They have helped create a special reading program to encourage parents to read to their little ones during their NICU stay.
Parents can select board books to read to their babies in the NICU. Once the baby is discharged, parents are welcome to take home a small collection of their baby's favorite books to enjoy. Reading together helps to strengthen the bond between parents and their baby, as well as to promote development and literacy as the child grows.
If you'd like to participate in the St. Elizabeth NICU book drive, board book donations will be collected in bins at the St. Elizabeth Healthcare Edgewood, Ft. Thomas, Grant and Florence Main Entrance information desks. The most requested board books include family favorites like Chicka Chicka Boom Boom, The Very Hungry Caterpillar, The Little Engine That Could and Good Night Moon. Board book donations should be brand-new.
If you are unable to drop off book donations but would still like to participate, donation checks can be sent to St. Elizabeth Foundation, 1 Medical Village Drive, Edgewood, KY 41017 with the "NICU Book/Reading Project" notated in the memo line.


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Your new favorite style shirt + your new fav B&B slogan, all in one!
This tank is to remind everyone in the Belle and Bell tribe that you CAN do hard things. Choose to do the things that scare you, until they no longer do. This is your sign to get out there and leave your mark on this world!
This cropped tee runs true to size. Molly is 5'6" and 135# and is wearing a size small.
Please note this style has raw edges on both the sleeves and bottom hem.


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Article content
It's a discovery no parent should have to endure.
But it happened to a Brampton mother late Wednesday night.
tap here to see other videos from our team.
'DEVASTATED': Brampton dad accused of murdering two boys Back to video
Sylvana Ruggiero found her two sons, Jonathan, 12, and Nicolas, 9, unresponsive and called 911, a source told the Sun.
The boys were dead.
Their father, Edwin Bastidas, 52, was arrested.
"She is devastated," a police source said of Ruggiero. The grieving mom is also not clear about why this happened. "Nobody is," said a source.
At the scene outside the home on Hiberton Cres., in the Creditview and Sandalwood area, Peel Regional Police Const. Heather Cannon said that Bastidas was charged with first-degree murder because police believe there was premeditation or intent.
Sources say Bastidas has no criminal record and police had not been called to the home before.
The accused made an appearance in Brampton's Ontario Court of Justice Thursday afternoon. He was brought into the prisoner's box in handcuffs and a blue prison jumpsuit.


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New Year Dental Health Resolutions
New Year Dental Health Resolutions
Your dental health is an important part of your overall wellness, and the New Year is a great time to create resolutions for improving your health. Many people have dental health resolutions that range from improving their brushing habits to completing delayed dental treatment. Understanding the benefits of your particular resolutions can be motivating and rewarding. Whatever your goals might be, it is important to take small steps to achieve them.
Improving brushing and Flossing Habits
Perhaps you would like to improve your oral health. Daily brushing and flossing is a sure and simple way to improve your oral health. For successful bacterial plaque removal, it is important to brush at least twice a day using an appropriately sized, soft-bristle, manual or electric toothbrush and fluoridated toothpaste. When you brush your teeth, gently position the toothbrush bristles at a 45 degree angle toward the gum line and move the toothbrush across the teeth to effectively remove bacterial plaque. It is also important to floss at least once per day to remove bacterial plaque and food that has accumulated throughout the day. Your toothbrush should be replaced every 3 to 4 months, as well as after you have a cold or flu or if the bristles are frayed. Daily brushing and flossing help to prevent gingivitis (gum disease), tooth decay and halitosis (bad breath).
Healthier Food and Beverage Choices
An important part of achieving your dental health resolutions is making healthier food and beverage choices, especially for snacks. Frequent consumption of food and beverages containing carbohydrates and acids contributes to tooth decay, so it is important to brush after snacking.
Improving Your Smile
There are several smile-improving techniques that you can use while you brush and floss. In recent years, tooth whitening has acquired enormous popularity. It enhances the appearance of teeth by removing stains. At Malmin Dental we offer tooth whitening with custom made home whitening trays and gels or in-practice laser whitening.
Your New Year's resolution may be to finally correct an abnormal bite caused by an injury, thumb sucking, tooth crowding or crooked teeth. Correcting any of these problems with braces not only enhances the look of your smile but also, and most importantly, improves your oral health. There are several options for straightening your teeth. Which orthodontic method you choose depends upon your preference and the types of appliances that are suitable for your teeth. Many of our adult patients prefer to have discreet options which can be clear aligners, clear brackets or braces applied to the back of teeth.
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Quitting cigarette smoking and smokeless tobacco use is important for improving your oral and overall health. There is no better time than the present to make a resolution to stop tobacco use. Consider free online tools, smoking cessation groups, progress-tracking apps and support from friends and family to assist you with tobacco cessation.
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A resolution to make routine visits to the dentist may help prevent oral disease or reveal an existing disease in its early stage. Dental visits should take place every six months to allow your dentist and dental hygienist to monitor the condition of your oral health and develop an appropriate treatment plan to meet your needs.


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The Brazilian Army has adopted an assault rifle IMBEL IA2, reports forte.jor.br November 2.
The act of taking a rifle into service signed by the chief of the General Staff of Brazil. Fundamentally the decision was made at an operational meeting of the General Staff on October 18.
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The Locust
Education Gets You Every/Nowhere: INUS Album Stream and Video Premiere.
August 1, 2019 Kevin Stewart-Panko
INUS – "a pre-postapocalyptic, post-honky-tonk-prog-skronk, space Tropicalia, math-lounge powersilence trio"
Track Premiere: Surachai – 'Empress of the Starved Lung'
December 14, 2018 Vince Bellino
Producer Surachai joins forces with The Locust's K. Joseph Karam.
Justin Pearson Releases New Book, Looks Back on Provocative Musical Career
June 14, 2018 Greg Pratt
Justin Pearson of The Locust, Dead Cross, and Retox just published a book collecting lyrics from throughout his shit-disturbing musical career, and we rounded him up to talk about it.
Hall of Fame Countdown: The Locust's Plague Soundscapes
January 3, 2017 Daniel Lake
Because New Year countdowns are all the rage and never get boring, count down the songs on Plague Soundscapes with us. Or against us.
Decibel Inducts The Locust's Plague Soundscapes into the Hall of Fame
October 7, 2016 J. Andrew
Anything pop can do grind can do better.
Thoughts From Two Decades of Road Dogging: Retox Offers "Pre-Tour Diary"
August 25, 2016 Kevin Stewart-Panko
Justin Pearson (The Locust, Retox) is no stranger to the road. Dude has been staring at blacktop and lane dividers in the name of playing dive bars and assorted shit holes around the world for 'round about 20 years
INTERVIEW: Retox's Justin Pearson on punk sincerity, Ugly Animals, extremity and running for office
December 5, 2011 Jonathan Horsley
Clocking in at 13 minutes or so, Retox's debut rager Ugly Animals only just falls into the LP category. But, shit, it packs enough aggression, energy and compositional cordite to compensate anybody who is bummed out from holding out for a longer running time. The San Diego quartet don't fuck around—at least not with the…


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Post Edited (Inspector 13) : 9/3/2016 9:17:32 AM (GMT-6)
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English - Etymology
From Anglo-Norman relegius, religius et al., Old French religious, religieux, and their source, Latin religiōsus ("religious, superstitious, conscientious"), from religiō ("religion").
English - Pronunciation
English - Adjective
religious (comparative more religious, superlative most religious)
- Concerning religion.
- Committed to the practice of religion.
- Highly dedicated, as one would be to a religion.
- (concerning religion): irreligious, profane, secular, atheistic
- (committed to religion): areligious, irreligious
- (highly dedicated): casual
- Muslim, Jew, Hindu, Buddhist, Baha'i, Wiccan, Eckist, Druid, Jain, Raëlian, Sikh, Taoist, Zoroastrian, Unitarian Universalist, New Ager, reconstructionist, LaVeyan Satanist, Scientologist, Rastafarian, Taoist, pagan, spiritist, humanist, Thelemite, Confucianist
Related terms
English - Noun
- A member of a religious order, i.e. a monk or nun.


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Upcoming Fundraising Events
On May 5-6, 2020, Enumclaw Schools Foundation (ESF) is joining more than one thousand nonprofits in the greater Seattle/Tacoma area who are raising funds to make our region stronger and more vibrant for all.
Show the youth in our local community that we care deeply about a quality education for them – right now - even during difficult times.
Please give to ESF any time between Now and May 6, 2020 by clicking the "Donate Now" button below:
Employee Giving
Employee Giving programs are a simple and impactful way to support non-profits like ESF. Simple because donations come directly out of an employee's paycheck. Impactful because a small monthly donation of $5, $10 or $20 adds up to making a big impact for students.
ESF receives donations from employees through United Way, King County Employees, Boeing, Bank of America and Costco. If your company offers an Employee Giving program, please consider listing "Enumclaw Schools Foundation" as a beneficiary. (King County employees use ESF code: 9543).
NEW! Enumclaw School District is now offering its employees the opportunity to donate directly to ESF through a new Employee Giving program that allows 100% of your donation to ESF. Imagine what we can do together for students in the ESD by signing up today to make a monthly donation that directly supports students.


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Agustin Melian, MD
Chief Development Officer, Elevate Portfolio Company
About Agustin
Dr. Melian is the Chief Medical Officer & Head of Global Medical Sciences for an Elevate Portfolio Company.
Prior to ElevateBio, Dr. Melian was an SVP in both Global Clinical Development and Medical Sciences at Alexion Pharmaceuticals. While there, the company achieved record timelines across clinical development including Ultomiris (a >500 patients rare disease development program fully executed from IND to filing in <2.5 years), 3 successful BLAs (Strensiq, Kanuma and Ultomiris), a NORD Rare impact award, business acquisitions of Syntimmune, and Wilson Therapeutics, and a quadrupling of the number of products on the market . Dr. Melian also spent 13 years at Merck in a m=number of clinical development roles, including Product Development Team Leader, Head of Emerging Markets Clinical Development, Head of Japanese Clinical Development, and Head of the Global Medical Organization.
Education & AccomplishmentsDr. Melian graduated cum laude with degrees in Molecular Biophysics and Biochemistry and in Medicine from Yale University. He also has a background in DNA transcription and repair. Prior to his industry work, Dr. Melian practiced Medicine and conducted Basic Immunology Research at The Brigham and Women's Hospital in Boston.
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Interested in working with people like Agustin? We're looking for pioneers and innovative thinkers committed to developing the next-generation of cell and gene therapies. Review our open roles and find your future.
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[Warning – the music is dreadful] This video of Textron's T-Ram – Tactical Remote Aerial Munition just appeared on YouTube. This 'new' machine looks suspiciously similar to the Prioria Maveric, that we covered in May. Indeed, Prioria gets a logo … Continue reading
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I'm running High Sierra by the way
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I recently updated to Rekordbox 5.7 on my iMac (27-inch, Late 2013) and when the install finished the software doesn't open. The dot is below the icon in the dock but no window appears at all. And it won't quit, I have to force quit to close the app. I tried reinstalling it but the same thing happened. I installed from the 5.6 installer but the issue is happening again.
Has anyone else experienced this? Or solved it?
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I'm running High Sierra by the way


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by Mayra Cecilia
So here is a blouse to represent you all in many different activities. For lunch with a friend, taking a long trip, or going to the doctors or even hiking, this blouse will do it all depending on what fabric you choose. I have chosen silk because of the breath-ability in the soaring temperatures, particularly where I live here in Singapore. This is a blouse that will look great with shorts, pencil skirts, skinny jeans, pajama pants, and goes fantastic under a suit.
The blouse will accommodate a bust and hips from 34″ to 54″ in width.
The best part? For intermediate level sewers, this project is super easy to make. I hope you enjoy it!
Get the free pattern and tutorial here:
Join in and write your own page! It's easy to do. How? Simply click here to return to Submit Your Sewing Project Here..


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Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objectives of this follow-up audit were to:
- examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
- identify scope for improvement in the ATO's management of its relationship with tax practitioners.
Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.
Tax practitioners are an integral part of the tax system in helping many taxpayers deal with their taxation responsibilities.1 They are intermediaries between taxpayers and the ATO. In a speech delivered in April 2006, the Commissioner of Taxation stated that tax professionals play an essential role in maintaining the integrity and efficiency of the tax system, providing a key compliance leverage point to influence taxpayer behaviour.2
With self-assessment as the underpinning policy of tax administration3 and the changes in taxpayers' reporting obligations flowing from more recent tax reforms, tax agents have assumed an increased importance in the operation of the tax system. As at 30 January 2006, there were 26 169 tax agent registrations.4 Tax agents lodge about 74 per cent of the approximately 10 million individual tax returns and over 95 per cent of the approximately two million business tax returns.5
The relationship between the ATO and tax practitioners is multi dimensional, dynamic and evolving. ATO interactions with tax practitioners serve a number of different functions including client support, service support, regulatory support and active compliance. The ATO and tax practitioners often have different and sometimes divergent interests. These factors ensure the relationship will be complex and at times fractious, despite each party's recognition that the relationship is one of mutual dependency.
All of the ATO's business lines have an active interest in or dealings with tax agents. From 1 July 2006, the Tax Practitioner and Lodgement Strategy (TPaLS) business line assumed corporate responsibility for managing the relationship with tax practitioners.
TPaLS also provides a range of specific tax agent support, compliance and co ordination services. These include developing and delivering education, communication and technology products to tax agents, investigating tax agent compliance and integrity issues, providing secretarial support to the Tax Agent Boards (TABs), analysing and understanding the tax profession, and managing external liaison arrangements with tax, accounting and legal professional bodies.
TPaLS has a staffing level of 821 for 2006–07 and total funding of some $60 million.6 Of this, 312 staff and approximately $24 million are dedicated to the tax practitioner function. A diagram showing the structure and lines of reporting within the business line can be found at Appendix 2.
During 2002–03 the ANAO completed an audit of the ATO's management of its relationship with tax practitioners.7 At that time, the ANAO found that the relationship between the ATO and tax agents and the tax and accounting professional bodies could best be described as strained and tense. The audit acknowledged that managing the relationship well was an ongoing and challenging task and that the ATO had recognised the need to better manage and enhance the relationship. The ANAO concluded that the ATO needed to implement new initiatives to restore sound relationships with tax practitioners and ensure the effective operation of the tax system.
The 2002–03 report contained 10 recommendations directed at improving the ATO's management of its relationship with tax practitioners. The recommendations focused on three main areas:
- improved governance;
- enhanced services for agents; and
- improved stakeholder liaison.
In the May 2006 Budget, the government announced an initiative to provide $57.5 million over four years, commencing in 2006–07, for the implementation of a new Tax Practitioners' Legislative Framework.8 The new framework is designed to ensure nationally consistent, high quality and accessible tax practitioner services to the community. The new regime will:
- establish a national Tax Practitioner Board, to replace existing state TABs;
- create a code of practice to govern provision of tax practitioner services;
- allow a more flexible approach to regulating tax practitioners through a wider range of disciplinary sanctions; and
- provide for a safe harbour from tax shortfall penalties for false and misleading statements for taxpayers where they engage a registered tax agent to prepare their return and take reasonable care to provide that person with all the information necessary to complete it.
The new framework will also introduce registration for BAS service providers and enable registration for certain types of tax specialists.9
Over time the proposal is expected to provide benefits to the ATO's core activities in terms of more accurate returns from taxpayers, a reduction in general enquiries, a greater take up of electronic reporting options and scope to reduce audit activity.10
Audit objective
The objectives of this follow-up audit were to:
- examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
- identify scope for improvement in the ATO's management of its relationship with tax practitioners.
Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.
Conclusion and key findings
Implementation of the recommendations of Audit Report No.19, 2002–03
In relation to the first part of the audit's objective, the ANAO concluded that the relationship between the ATO and tax agents, which had been strained and tense at the time of the previous audit, had improved significantly. This has been partly a result of the easing of pressures placed on practitioners and the ATO's operational systems by tax reforms such as Australia's New Tax System (ANTS). It also reflects the substantial progress made by the ATO in implementing the recommendations of Audit Report No.19, 2002–03.
The ATO had fully implemented four, substantially implemented four, and had partially implemented one other of the report's ten recommendations. Action on one recommendation hinged on the Government's new legislative initiative.
Surveys of tax agents show a marked improvement in the attitudes of tax agents towards the ATO since 2003. These surveys are carried out independently, but on behalf of, the ATO by the international social survey group, TNS Social Research. The surveys are conducted regularly throughout the year and for each year since 2003. They also track tax agents' attitudes to a range of experiences with the ATO.
The proportion of tax agents satisfied with the ATO's services increased from 39 per cent in 2003 to 70 per cent in 2005. The level of dissatisfaction dropped from 38 per cent to 14 per cent. The ANAO notes that since 2003 there has been a consistent upward trend in levels of satisfaction with the quality of ATO staff assistance, the ease of access to ATO services and the value of the Tax Agent Portal.11
Whilst TPaLS has corporate responsibility across the whole of the ATO for managing the relationship with tax practitioners, all of the ATO's business lines and most of its service lines necessarily interact with tax practitioners as part of their day to day work. The nature and quality of this interaction can have a bearing on the quality of the ATO's relationship with tax practitioners.
A challenge for TPaLS is to co ordinate and support the multiplicity of the ATO's interactions with tax practitioners so as to maintain good and consistent relations. In addition, TPaLS has to ensure that the specific tax practitioner functions for which it has corporate responsibility are performed as efficiently and effectively as possible. A key responsibility is to provide the tax practitioner infrastructure and co ordination services at such a level that if the tax practitioner industry is stressed by systemic governmental and/or ATO initiatives, the ATO/tax practitioner relationship remains balanced and constructive.
Scope for further improvement in the ATO's relationship with tax agents
In relation to the second part of the audit's objective, to identify scope for improvement in the ATO's management of its relationship with tax practitioners, the ANAO found four key areas of administration that warranted further attention. These concerned:
1. the clarification of the role and functions of the Tax Agent Boards and the ATO;
2. scope for improvement in the performance of the Relationship Management function;
3. the ATO's level of knowledge about the tax agent population and ability to analyse details of tax agents and their associated registrations; and
4. the ATO's approach to various tax agent compliance matters, specifically:
- the adoption of a more strategic and corporate approach to the detection and management of serious integrity risks presented by a small proportion of practising tax agents;
- the detection and management of some additional risks associated with the structures and practices of some tax agents; and
- the potential for the ATO to address industry concerns about the incidence of unregistered tax return preparers.
In this report, the ANAO has made six recommendations to address these four areas. The key issues concerning these four areas are summarised in the following paragraphs.
Clarification of the roles of the Tax Agent Boards and the ATO
The ANAO noted that in the tax practitioner industry and some areas of the ATO there was a lack of clarity about the roles of the TABs and the ATO in relation to a range of administrative issues. These included such matters as the TAB's accountability to the Treasurer, the Minister Assisting, and the Commissioner of Taxation; the ownership and access arrangements for the files containing the records of TAB deliberations; and the requirements of procedural fairness. Two of the six recommendations of this report are intended to address these matters.
Improvements to the ATO's relationship management function
Through the ATO's Relationship Manager (RM) function, the ATO provides tax agents with a wide range of personalised services. These services have a number of benefits. For example, they can help agents manage their practices better by the more skilful use of IT systems and a better understanding of ATO requirements. The RM staff can help improve tax agents' compliance with tax law in their own affairs as well as in relation to the tax issues of their clients.
Since tax agents have such a pivotal role in the community in taxation matters generally, there are benefits to the Commonwealth from the improved across the board compliance facilitated by the RM function. An improvement in the RM function could yield significant benefits as a result of improved compliance by tax agents and their clients.
The ATO expects staff carrying out the RM function to report tax agents' concerns on a corporate, whole-of-ATO, level and to convey to tax agents the whole-of-ATO view of the business lines' concerns and priorities about tax agent activity. The ANAO considers that the function could be improved to better target the provision of services in relation to compliance risks and educational needs of agents, as well as to enhance the ATO's strategic learnings from RM activity.
One of the six recommendations of this report is intended to improve the performance of the RM function.
Tax agent compliance matters
(a) Tax agents presenting serious risks
ATO research shows that a small proportion of tax agents present a serious risk to the integrity of the tax system and to the welfare of their clients.12 The ATO has taken action against a number of these persons, ameliorating some serious risks. The ANAO noted several major and complex investigations relevant to this matter were underway at the time of the audit.
The ANAO considers that the ATO could take a more corporate, or whole of ATO, and strategic approach to the detection and management of the serious integrity risks presented by these persons. The ATO has a range of whole of ATO methodologies which have been used elsewhere in the ATO in relation to persons presenting serious compliance risks. The adaptation of these to the detection and management of the serious integrity risks presented by the small proportion of tax agents, who present a serious risk to the integrity of the tax system and to the welfare of their clients, could be useful.
Tax agents' involvement in preparing tax returns necessarily means that they have access to their client's personal information and accounts. Their access to the Tax Agent Portal gives tax agents ready access to clients' funds paid to the ATO and in certain circumstances, ATO refunds due to clients. Recent incidents of fraud show that tax agents who are most likely to engage in the more serious forms of non compliance activity can use the Tax Agent Portal to defraud the Commonwealth. These considerations highlight the importance of rapid detection and prevention of the more serious forms of tax agent integrity risk. ATO research suggests that it is necessary for the ATO to adopt a whole of ATO view in relation to the activities of tax agents who are most likely to engage in the more serious forms of non compliance activity. In some cases, a multi agency view may be required to deal with the range and severity of the integrity risks.
The ANAO has made one recommendation to address the need for the ATO to adopt a more corporate, strategic approach to the serious integrity risks presented by a small proportion of tax agents.
(b) Additional risks related to some tax agent practices and structures
The ANAO noted that business structures being used by some tax agents may breach some sections of the ITAA. In some cases this may be a technical breach in that the tax agent has arranged their affairs unwittingly in breach of some provisions.
A breach of sections 251L, 251N and/or 251O, which relate to tax agents charging fees for their services, preparing returns and advertising their services, respectively, may arise if a tax agent traded through an entity other than the entity registered with the State based TAB. For example, a tax agent may be registered as a natural person but is trading through a private company.
In addition, there may be breaches of s.251N(1) of the ITAA arising from the use of service trust arrangements in tax agent practices. Service trust arrangements in the tax profession typically involve a tax agent using the services of a person engaged through a service trust to prepare and lodge income tax returns. The Australian Government Solicitor has advised the ATO that s.251N(1) of the ITAA prohibits a registered tax agent from conducting a business of preparing income tax returns, or dealing with other income tax matters, otherwise than through:
an employee;
another registered tax agent; or
in the case of a partnership agent, a member of that partnership.
The ANAO notes that under current legislation, a registered tax agent could structure internal arrangements so that staff, who prepare tax returns and use the Tax Agent Portal, are not physically collocated in Australia with the tax agent. There have been media reports about specific instances of tax agent practices that may engage staff resident in overseas locations. There is a potential risk therefore that fraudulent access gained from abroad by means of the less secure PIN/Password entry to the Tax Agent Portal may result in activity that is beyond the ATO's capacity for timely and remedial action.
One of the six recommendations of this report is intended to address these additional risks associated with the structures and practices of some tax agents.
(c) Unregistered tax return preparers
The ANAO was informed of serious concerns in the tax practitioner professions about the number of unregistered tax return preparers still operating in the community. The ANAO found that the ATO has a series of initiatives underway to improve the efficiency and effectiveness of its activities directed at unregistered tax return preparers. These include encouraging the industry to inform the ATO of persons who may be unregistered tax return preparers and the use of profiles to identify tax returns that have been prepared by unregistered tax return preparers. The ANAO considered that the ATO could improve the use of profiles and other analytic techniques to better identify unregistered tax return preparers at the earliest opportunity.
One of the six recommendations of this report is intended to improve activity in this area.
ATO's knowledge of the tax agent population
The ANAO found that because of the quality of relevant tax agent information available to the ATO, it is unable to evaluate the full extent of the compliance risks in the preceding paragraphs. The ATO has not been able to provide an accurate measure of the number of tax agents who, as natural persons, practice full time and employ more than one staff member. The ATO cannot compile accurate and reliable measures of the numbers of tax agents or tax agent practices with key characteristics such as size and type of practice, or number of employees. More than 25 000 tax agent files are maintained as paper files in each State. There is no central or national registry for these files. The files for each tax agent registered in a State are maintained by the TAB secretariate for that State.
The ATO maintains a simple IT database, the Tax Agent Registration System, which has limited functionality. Data matching or analysis for compliance purposes, is not as efficient or accurate as it could be had the tax agent files been computerised. The ANAO understands that the ATO has plans to computerise tax agent files as part of the implementation of the new Tax Practitioners' Legislative Framework.
Summary of ATO Response
The Tax Office welcomes the ANAO follow up report into its management of its relationship with Tax Practitioners, and the conclusion that there has been significant improvement in the relationship between the Tax Office and tax practitioners since the previous audit.
It is important to note that the original report's findings primarily related to registered tax agents. We regard this as our most significant intermediary relationship in our tax system. However, as the ANAO's original report noted the landscape for the tax industry continues to evolve and we are continuing to develop our relationship with other key groups such as bookkeepers, legal professionals and software developers.
The Tax Office accepts the six recommendations as contained in the current section 19 report, and has already made progress towards their implementation. There are, however, two areas that require clarification:
Firstly, our response to the content and recommendations relating to the Tax Agent Boards has been considered in the context of the statutory independence of those Boards. We will need to work with the Tax Agent Board Chairs (part time members and generally from the legal profession) to give effect to relevant recommendations.
Secondly, and as the ANAO's report notes, the Government last year announced the intention of implementing a new legislative regime for tax practitioners that would fundamentally reshape the administrative processes underpinning the current regulatory framework. In accepting the recommendations of the report, the Tax Office will need to reconsider the appropriateness and priority of planned implementation activities in the context of implementing a new administrative regime. In this context any investment in current, but potentially outdated, business systems and processes is unlikely to proceed.
The ATO's full response is at Appendix 1.
1 Tax practitioners play important roles as intermediaries between the Australian Taxation Office (ATO) and taxpayers because they variously interpret the law, advise and 'educate' taxpayers in tax law matters, and submit information to the ATO on behalf of their clients. In this audit we use the term 'tax practitioner' to mean tax agents and the wider group of professionals working on taxation matters for clients. The main focus of this follow-up audit, however, will be on the ATO's management of its relationship with tax agents. Tax agents are the core element of the tax practitioner grouping and their role is fundamental to the efficient and effective operation of the tax system.
2 Commissioner of Taxation, A new relationship with the tax profession, April 2006 at <http://www.ato.gov.au/corporate/content.asp?doc=/content/71870.htm>. As noted in the Commissioner's speech, the majority of tax agents have multiple registrations; in particular, the majority of tax agents with a client base of less than 100 are linked to more than one registration. As a result the number of tax agent registrations exceeds the number of tax agents.
3 Self assessment, introduced in the mid 1980s, requires taxpayers to interpret the tax law correctly and to calculate their taxable income. Previously, taxpayers submitted required documentation with their returns and the ATO calculated tax payable.
4 Commissioner of Taxation, A new relationship with the tax profession, April 2006 at http://www. ato. gov.au/corporate/content.asp?doc=/content/71870.htm
5 ibid.
6 This amount does not include $8.569 million allocated for the new Tax Practitioner Legislative Framework.
7 Auditor General Report No. 19 2002–2003 Performance Audit. The Australian Taxation Office's Management of its Relationship with Tax Practitioners. Tabled in the Commonwealth Parliament on 2 December 2002.
8 The Hon. Peter Dutton MP, Minister for Revenue and Assistant Treasurer, New Tax Practitioners Regime, May 2006 at http://assistant.treasurer.gov.au/pcd/content/pressreleases/2006/016.asp
9 The need for a new legislative framework was first identified in a report published by the Commonwealth of Australia in 1994 titled 'Tax Services for the Public: The Report of the National Review of Standards for the Tax Profession'.
10 Budget Paper No. 2 Budget Measures 2006–07, Tax Practitioner Legislative Framework – Implementation,
May 2006, at <http://www.budget.gov.au/2006-07/bp2/html/bp2_expense-17.htm>.
11 The operation of the ATO's tax agent and business portals was the subject of a recent performance audit. The report of this audit is Tax Agent and Business Portals Australian Taxation Office Audit Report No. 4 2006–2007. This report was tabled in the Parliament on 12 September 2006.
12 Tax agents as a category may present two types of compliance risks. One relates to their personal responsibilities under tax law; the other to their professional role as a tax agent. Personal responsibilities of tax agents include their compliance with lodgement and tax debt payment obligations, all other tax law obligations as individuals, as well as in relation to any roles they may have in respect of companies, trusts, partnerships or superannuation funds. The professional responsibilities of tax agents introduce a wider range of compliance risks associated with the tax returns of their clients, the security of their clients' tax files and their access to the ATO's tax agent portal.


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High Court of Punjab and Haryana, Chandigarh
Case Details
Case Law Search
Dharam Pal Goyal & Ors v. State of Haryana & Anr - CRM-16981M-2006 [2006] RD-P&H 7813 (25 September 2006)
Dharam Pal Goyal and others
State of Haryana and another ....RESPONDENTS
Present: Mr.Amar Vivek, Advocate,
for the petitioners.
Mr.Partap Singh, Sr.DAG, Haryana.
Mr.Parminder Singh, Advocate,
for respondent No.2.
The petitioners, who are father-in-law, mother-in-law, brother- in-law and husband of the complainant, have filed this petition under Section 482 of the Code of Criminal Procedure for quashing FIR No.192 dated 25.4.2005 registered against them under Sections 406/498A/506 IPC at Police Station City Karnal and the subsequent proceedings arising therefrom on the grounds that the allegations made in the FIR prima-facie do not disclose a cognizable offence, rather the allegations are vague, false and concocted and lodging of the FIR at Karnal is an abuse of the process of the Court as no cause of action has arisen at Karnal.
2. In this case, the marriage of the complainant was solemnized with petitioner No.4 on 9.10.2002. After the marriage, they started living at Delhi. A daughter was born from the said wedlock on 12.10.2003 at Nursing Home, Karnal, but unfortunately the said baby died on 13.10.2003.
3. On a written complaint made by the wife, the aforesaid FIR was registered against the petitioners on 25.4.2005 under Sections 406/498- A/506 IPC at Police Station City, Karnal. In the FIR, it was alleged by the complainant that her husband and his family members are very greedy persons and they were not satisfied with the dowry given at the time of marriage by the father of the complainant, though he spent a huge amount of Rs.8.00 lacs on the marriage. After the marriage, the petitioners used to taunt the complainant for not bringing a Maruti Zen car in dowry. In the FIR, specific allegations of torture, beating and harassment both physical as well as mental, have been levelled. It has been further alleged that after some time of the marriage, the husband of the complainant was allotted a government accommodation in Chandigarh where he was posted as Senior Auditor, but she was not taken by him to Chandigarh. A request was made by the complainant to the petitioners that she should be taken to Chandigarh so that she can reside with her husband, but they refused to accept the request of the complainant on the ground that until and unless their demands are fulfilled, they will not bring her at Chandigarh and permit her to live with her husband. It has also been alleged that during the pregnancy period no proper food was provided to the complainant and she was kept confined in a single room. She was also given beating during the pregnancy period by her husband and his mother. It has been further alleged that a Panchayat was convened at Karnal, but in the said Panchayat, the husband and his parents instead of realizing their mistakes again took a stand that until and unless their demand for Maruti Zen car is not fulfilled, they will not keep the complainant in the matrimonial home. Due to the apathetic attitude adopted by the petitioners, the matter could not be amicably settled. Ultimately, the complainant along with her brother and maternal uncle approached the petitioners at Chandigarh to return the dowry articles of the complainant, but they refused to return the same and have embezzled the same. Since 2003, when the complainant was thrown out of the matrimonial home, she has been residing with her parents at Karnal and ultimately when the petitioners did not mend their ways, the instant FIR was registered.
4. Counsel for the petitioners raised three-fold submission for quashing of the aforesaid FIR. Firstly that the Karnal police was having no jurisdiction to register the case at Karnal as none of the facts attributed, which constitute the alleged offence, have arisen at Karnal. After the marriage, the parties stayed at Delhi; all the alleged events had taken place either at Delhi or Chandigarh, therefore, the Karnal police has no jurisdiction to register the FIR and investigate the alleged offence. In support of his contention, counsel for the petitioners relied upon the decisions of the Supreme Court in Y.Abraham Ajith and others v. Inspector of Police, Chennai and another, 2004(8) SCC 100 (SC) and Ramesh and others v. State of T.N., 2005(3) SCC 507. Secondly that in the FIR, the allegations levelled against the petitioners are totally vague as no time, date or place of the alleged harassment has been given, therefore, the instant FIR is liable to be quashed. Thirdly that in the aforesaid FIR, all the family members have been falsely implicated. In support of this contention, counsel for the petitioners has relied upon a decision of this Court in Harsh Vardhan Arora v. Smt.Kavita Arora, II(2002) DMC 22.
5. After hearing the counsel for the parties and going through the reply filed by respondent No.2, I do not find any merit in the instant petition. When the aforesaid FIR was registered, the complainant was residing at Karnal with her parents as she was thrown out of the matrimonial home by her husband and other family members. Since 2003 she has been residing at Karnal with her parents at their mercy. The respondent-wife gave birth to a female child at Karnal, who died on the next day. In the FIR, there is specific allegation that a Panchayat was convened at Karnal and in that Panchayat, the petitioners again demanded the dowry and had taken the stand that they will not take back the complainant to the matrimonial home until and unless their demands are fulfilled. It was also stated in the FIR that the accused made the demand of Maruti Zen car from the parents of the complainant, who were residing at Karnal. Thus, from these facts it is clear that a part of cause of action arose within the jurisdiction of Karnal.
6. Section 178(b) of the Cr.P.C. provides that where an offence is committed partly in one local area and partly in another, then it may be inquired into or tried by a Court having jurisdiction over any of such local areas. Section 179 Cr.P.C. further provides that when an act is an offence by reason of anything which has been done and of a consequence which has ensued, the offence may be inquired into or tried by a Court within whose local jurisdiction such thing has been done or such consequence has ensued.
7. In this case, when the complainant-wife was thrown out of the matrimonial home, she took shelter at her parents house when she was pregnant and gave birth to a baby child at Karnal. The wife was being harassed, beaten up and tortured on account of demand of dowry, particularly a Maruti Zen car. A Panchayat was also convened at Karnal in which demand of dowry was reiterated. These demands were to be fulfilled by the parents of the complainant, who were residing at Karnal. Thus, in my opinion, the consequence of cruelty ensued at Karnal. In similar circumstances, the Calcutta High Court in Nandadulal Dey v. Putul Dey, 1995 Cr.LJ 3821 (Calcutta) has held that a place where the parents of the ill- treated wife were residing from whom the demand was made, the police of that area has the jurisdiction to inquire into the alleged offence on the complaint made by the wife under Section 498-A IPC.
8. In Satvinder Kaur v. State, 1999(4) RCR(Crl.) 503 (SC) the Supreme Court has held that the FIR cannot be quashed on the ground that the Police Station did not have territorial jurisdiction to investigate the offence. In Md. Yousuf v. State of A.P. 2005(1) RCR (Crl.) 399, it was held by the Andhra Pradesh High Court that an FIR cannot be quashed on the ground that it was lodged in a police station which had no jurisdiction.
The questions whether any demand for dowry was made and where it was made, are matters to be investigated by the police. If during the investigation, the police found that the alleged offence did not take place in the territorial jurisdiction of the Police Station, they would transmit the FIR to the Police Station in whose jurisdiction the offence is committed. It was further held that the fact that FIR is lodged in a Police Station which has no territorial jurisdiction, is not and cannot be a ground for quashing the FIR, more so because in dowry harassment cases the wife necessarily has to get the amount demanded by the husband and in-laws from her parents. So, the place where the parents of the wife live also would get jurisdiction, because demand of dowry in fact is to the parents of the wife. In any event the question whether any demand for dowry is made and where it was made are matters to be investigated into by the police. Thus, I do not find any ground to quash the aforesaid FIR on the ground that the Karnal police has no jurisdiction to investigate the matter. As far as the other two contentions of the petitioners are concerned, I do not find any merit in the same. There are specific allegations in the FIR which clearly constitute the alleged offence justifying the registration of a case and investigation thereof. I also do not find any ground to quash the FIR on the ground that all the family members have been involved by the complainant in the aforesaid FIR. In this case, the allegations of demand of dowry by the petitioners are specific and clear and the same were reiterated even at the time when a Panchayat was convened on a particular date. There are also clear allegations regarding the entrustment of the dowry articles and other property to the accused as well as the demand of those articles by the petitioners and the refusal to return the same.
9. For the foregoing reasons, I find no merit in the petition and the same is hereby dismissed.
September 22, 2006 (SATISH KUMAR MITTAL) vkg JUDGE
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Jun 28, 2020
It's the beginning of the HBCU (Hanna Barbara Cinematic Universe) as the origin movie was just released. Scoob is out and Shawn has seen it over 100 times with his son. Now he explains it to Richard and how they are on their way to a Wacky Races in the HBCU phase 1.
This was meant to be Shawn's Son's first ever...
Dec 22, 2019
The end is here of the Skywalker story as Richard and Shawn hours after seeing Star Wars Rise of Skywalker give you their review. Was this satisfying for the duo? Did it hit the beats? Did it fix The Last Jedi?
Richard goes into detail on how his pre-watch went and how he has the most amazing wife in all the galaxy.
Nov 17, 2019
Richard and Shawn break down the film that has taken over the world. Joker was released a month back and everyone's still talking about it.
What was real and what was fake? Shawn and Richard Argue that. Plus Shawn's laugh.
Give a listen to Language of Bromance in Episode 282 The Best Joker Movie...
Apr 28, 2019
There's a brand new Movie out and the bros are ready for it. Avengers Endgame is out and Richard and Shawn Are ready to rock it out.
Richard and Shawn break down the movie scene by scene. They then go back in time to take out the moments that would break the timeline. Then when it's all clear they go back to...
Jun 10, 2018
Richard and Shawn enter rigged game in the galaxy and follow Solo A Star Wars Story in the best Solo Review Podcast. In this spoiler filled episode Richard and Shawn dive deep into Han Solo. Richard and Shawn go through the plot of the movie and the things they like and didn't like about Solo A Star Wars Story.


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Dying to Tell, Robert Goddard
It is autumn in the Somerset town of Glastonbury. Lance Bradley is idling away his life there as usual when he receives a call for help from the eccentric sister of his old friend Rupert Alder. Inexplicably, Rupe has stopped sending the money that his dysfunctional siblings depend on. Reluctantly, Lance goes to London to learn what he can, only to find that his friend has vanished. His employers, a shipping company, believe he is guilty of a major fraud. A Japanese businessman called Hashimoto claims he has stolen a document of life and death importance. And a private detective who has been trying to trace on Rupert's behalf an American called Townley has been warned off by unnamed but immensely powerful interests. Townley, it seems, was involved in a mysterious death at Wilderness Farm, near Glastonbury, back in 1963, that year of so many shattering events which just happens also to be the year of Lance's birth.
No sooner has Lance decided that whatever Rupert was up to is too risky
for him to get involved in than he finds that he already is involved, and the only way out is to get in deeper still. Where is Rupert? What is the document he has stolen? Who is Townley? And what happened in the summer of 1963 that holds the key to a secret more devastating than Lance Bradley could ever have imagined?
Item specifics
Condition: Acceptable. A book with apparent visual wear, though nothing that would compromise the readability or legibility of the text. No highlighting of text, no writing in the margins, and no missing pages.Author: Robert Goddard
Format: Paperback
Language: English
Height: 17.7cm
Width: 10.5cm
Spine: 2.5cm


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Easiest Way to Make Appetizing Flourless Chocolate Cake
Flourless Chocolate Cake.
You can have Flourless Chocolate Cake using 10 ingredients and 12 steps. Here is how you achieve that.
Ingredients of Flourless Chocolate Cake
- Prepare 8 oz of semi sweet chocolate, chopped.
- Prepare 8 of large eggs, seperated and at room temperature.
- Prepare 2 tbsp of sour cream.
- You need 2/3 cup of granulated sugar or splenda sugar subsitute.
- You need 1/4 tsp of salt.
- It's 1/4 teaspoon of baking powder.
- It's 1 tsp of vanilla extract.
- You need of for optional glaze topping.
- You need 1/4 cup of heavy cream.
- Prepare 4 oz of semi sweet chocolate chopped.
Flourless Chocolate Cake step by step
- To make cake.
- Preheat oven to 350. Spray a 9 inche cake pan with non stick spray, line the pan with parchment paper and spray paper with the non stick spray..
- Melt the chocolate in a microwave safe bowl carefully just until melted, set aside while preparing eggs..
- Beat the egg whites and baaking powder in a large bowl to stiff peaks. Now beat in a different bowl the egg yolks, sour cream, sugar, salt and vanilla, beat well until thick and pale 3 to 4 minutes. Beat in melted chocolate until well blended..
- .
- .
- Add egg white mixture in 3 additions to yolk chocolate mixture folding gently but combining well do not deflate.
- Pour intorepared pan. Bake on a cookie sheet for 30 to 45 minutes it should spring back when touched, do not overcook but be sure middle is cooked through. Cool on a rack before turning out on serving dish..
- For optional glaze.
- In a small saucepan heat cream to a simmer, remove from heat and add chocolate, let sit 1 minute then stir until smooth, spoon over cooled cake allow to set.
- Other garnishes.
- Whipped cream and berries are wonderful with this cake!.


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Game Rush Hour Shift –2 Player Traffic Jam Strategy Toy
Rush Hour Shift- 2 Player Traffic Jam Strategy Toy pits your wits against your opponent's as you race (or crawl) your way out of the gridlock first! This addictive and super-fun strategy toy takes the bestselling Rush Hour puzzle game to the next level as kids compete in a game of reasoning, logic, and luck. Designed for two players, Rush Hour Shift is good for boys and girls and is meant for ages 8 and above. It's a great game for kids to play against each other, or even take on an adult! A highly lauded cognitive development toy, Rush Hour Shift brings together the best of a fun multiplayer game with a reasoning skills toy for hours of fun.
Rush Hour Shift comes with a moveable traffic grid, 12 blocking vehicles, 2 hero cars, 32 game cards, a set of instructions with 10 game set-ups, and a travel bag for easy transport. To play Rush Hour Shift, set up the traffic grid according to one of the 10 game set ups. Pick out a hero car and deal out 4 game cards to each player and leave the remaining available for players to pick cards out from. A player starts by picking one of their cards and move their cars or the grid according to the card. The card is then kept aside in a new stack. The second player repeats this and moves their cars and/or the board to get their hero car out or block their opponent's path! With so many shifting combinations possible, the game stays a nail-biter until the very end.
A runner-up in the 2016 Toy of the Year Competition and a toy recommended by American Mensa, Rush Hour Shift is a great combination of a strategy toy with a cognitive development toy that will have your children yearning for more
Tags: Best Sellers, Learn to solve puzzle
|Number of Players
|Two player
|Designed In
|Learning Value
|Analytical Thinking,Cognitive Development,Higher Order Thinking Skills,Problem Solving,Reasoning Skills
|Play Type
|Puzzles, Strategy game
Delivery Time :7 Working Days


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"Extra" is giving one lucky friend a pair of tickets to one of Céline Dion's final shows on January 2 at Caesars Palace in Las Vegas.
Enter below for your chance to win!
Dion's second residency at The Colosseum will be coming to a close in June. Don't miss your chance to see her belt out her greatest hits and covers.
Watch the video for the scoop on the Las Vegas music scene and more!
For additional details, check out VisitLasVegas.com.
The registration for this giveaway ended on October 25, 2018 at 11:59 PM PST.
Enter below for your chance to win!
* Required Fields
Giveaway ends on October 25, 2018 at 11:59 PM PST. | Official Rules


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September 9, 2016
As a child, one of my favorite pastimes was voraciously rereading my mother and grandmother's collection of handwritten recipe cards, recipe clippings, and cookbooks, including Deanna House's "House Specialties" and comb-bound community fundraisers from churches, local high schools, and wome...
August 31, 2016
I was vaguely familiar with Sara Moulton from her show on PBS (I'd watched several episodes where she cooked with other chefs I follow, such as Michele Scicolone and Grace Young, but had never cooked from one of her cookbooks before, so I was excited to try out "Home Cooking 101." A fantasti...
August 19, 2016
"Cooking with Loula" is the beautiful cookbook-slash-memoir of Alexandra Stratou, Athens native and classically trained chef, that centers on the recipes of Kyria (Mrs.) Loula, her grandmother's cook. Kyria Loula had worked for several generations of the Stratou family, creating dishes that...
August 14, 2016
I own and have reviewed several (unofficial) Trader Joe's cookbooks and cook from all of them regularly, so was excited to see "The Eat Your Way Healthy At Trader Joe's Cookbook." It's no secret that one of my favorite stores on the planet is Trader Joe's. I first discovered them while stil...
August 6, 2016
"My Fat Dad" is a touching memoir by Dawn Lerman, nutritionist and columnist, as she explores her family's tumultuous relationship with food, love, and self-acceptance through the lens of her ad exec father's lifelong struggles with obesity.
One part memoir, one part cookbook (including Jewis...
July 14, 2016
I'll be honest; before moving to Asia, I had zero experience with Malaysian cuisine (in fact, my first introduction came through my amazing hairdresser Eddie Tham in Taipei). Although I'd spent many years reading about and cooking Japanese, Thai, and some Chinese cuisine, Malaysia remained a...
May 26, 2016
An accomplished writer and artist, Linda Dalal Sawaya's family immigrated from Douma, Lebanon to Detroit in 1926; her grandmother Dalal and mother Alice Ganamey Sawaya, mother of five, grandmother of seven, great-grandmother of nine, soon became famous for their cooking, and as the youngest...
April 22, 2016
Mornings have always been my favorite time of the day – sitting down enjoying a leisurely cup of coffee and a freshly baked treat as the sun streams across the kitchen table is the perfect way to start the day. I have and cherish both of Patty Pinner's memoir cookbooks, Sweets: Soul Food Des...
April 14, 2016
Izumi Shoji, Japanese housewife and mother, is the hugely successful vegetarian blogger, author, and owner of the Izumi Shoji Cooking School in Tokyo. Izumi decided to become vegetarian after the birth of her daughter twenty-one years ago through a gradual transition to vegetarianism. Believ...
November 25, 2015
As a huge fan of Sarina's Sepharic Cuisine blog and app, I was thrilled to hear that she was publishing her first standalone cookbook, "Backyard Kitchen: Mediterranean Salads." Published in the New York Times, NT Times Jewish Cookbook, and Joan Nathan's Jewish Cooking in America: Expanded Ed...
About Me
"My Little Michigan Kitchen" — a love song to the Mitten State
November 16, 2019
I ♥ Kosher: Beautiful Recipes from my Kitchen
May 4, 2019
Blog tour / review: "One-Hour Dairy-Free Cheese" by Claudia Lucero
March 1, 2019
Lovechock: love yourself, love your chocolate!
February 8, 2019
Cookbook Review: Passione: Simple, Seductive Recipes for Lovers of Italian Food
January 30, 2019
Cookbook review: Baladi Palestine: A Celebration of Food from Land and Sea
January 25, 2019
Cookbook review: Tasting Georgia: A Food and Wine Journey in the Caucasus
January 23, 2019
Cookbook review: The Immigrant Cookbook
January 19, 2019
Cookbook review: From the Land of Nightingales and Roses
January 12, 2019
Cookbook review: Instant Indian
January 8, 2019


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The Army and a UFO Group Are Investigating…Something
- From Around the Web, Science & Technology, UFO News
- October 18, 2019
What's going on here?
What's going on here?
Established in 2017, To The Stars Academy is a shareholder-based organization focused on the research and technological exploitation of unidentified aerial phenomena (a.k.a. UFOs). But where some see a cutting-edge team pushing the frontiers of scientific knowledge, others see a hare-brained investment scheme of uncertain form. What's the truth?
A Congressman is asking the Navy to release its UFO files. His letter closely aligns with the findings the Blink 182 singer has released over the last two years.
'Unidentified: Inside America's UFO Investigation' will feature new evidence, video footage, plus interviews with former military personnel
At the turn of the millennium, Blink-182 was everywhere. On the cover of the pop-punk band's smash album, "Enema of the State," a busty nurse with a lustful grin snapped on a latex glove. At MTV beach concerts, sunburned masses moshed to the No. 1 hit "All the Small Things." But frontman Tom DeLonge — the one with the angsty, adolescent singing voice — had been nurturing an offstage hobby that was decidedly out of the mainstream.
The news cycle on this latest revelation that the Department of Defense (DoD) had a project called the Advanced Aerospace Threat Identification Program (AATIP) that looked into UFOs – remember the U is for "unidentified" not aliens – seems to be coming to a close.
Dec 17, 2018 DISCLOSURE, TOM DELONGE, AND THE BEGINNING OF THE END
'I kind of used some of my notoriety to try to do something pretty ambitious, and it worked,' he said in a taped message to the International UFO congress
The musician has been named 2017's UFO researcher of the year, has co-written a novel about aliens and claims to have allies in the US government
"Does part of me get bummed?" says DeLonge of band estrangement. "Totally. But it doesn't consume m


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I want to convert all my phone/mobile users to use webmail instead of an email client for security reasons.
The question that pops up is how can the user get notified when a new email arrives using webmail on the phone?
Webmail mobile notifications
Discussion forum for Enterprise Edition.
Post Reply
1 post • Page 1 of 1
Post Reply
1 post • Page 1 of 1


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Purchasing breast milk on the net is unsafe, a new study reveals.
Media reports, first emerged in 2012 September, showed that mothers who need breast milk for their babies were depending largely on social networking sites like Facebook and other sources on the internet, than registered milk banks.
Highlighting the high risks involved in the trend, a team of researchers from the Nationwide Children's Hospital in the US found that breast milk purchased online is unhygienic and contained high levels of bacteria and viruses.
For the study, the researchers searched classified ads related to breast milk sale on the internet. They purchased 101 samples of breast milk from various public websites and compared them with 20 samples collected from milk banks.
Researchers noticed that the online samples and milk bank ones differed in quality. Online samples contained bacteria that cause many diseases. Poor handling of the samples, while collecting and storing, must have led to this occurrence, they said.
"We were surprised so many samples had such high bacterial counts and even fecal contamination in the milk, most likely from poor hand hygiene. We were also surprised a few samples contained salmonella," Dr. Sarah A. Keim, principal investigator in the Center for Biobehavioral Health, said in a news release. "Other harmful bacteria may have come from the use of either unclean containers or unsanitary breast milk pump parts."
Another major factor was the unhealthy practices involved in shipping the milk. Most of the sellers hardly bothered to preserve the milk with dry ice. "Major milk-sharing websites post a lot of guidance about milk collection, storage, shipping and provider screening. However, results from this study showed sellers do not often follow this advice because hygiene and shipping practices were often compromised," Dr. Keim, explained.
On the other hand, milk samples collected from milk banks contained fewer bacteria. The pasteurisation process used by the milk banks helps kill many harmful bacteria and the guidance provided by the milk banks during collection of the milk keeps the samples hygienic, the researchers added.
Concerned with their findings, the authors recommended mothers to depend on screened and registered milk bank services than online donors.
"Based on our research, it is not safe to buy breast milk online, and the Food and Drug Administration recommends against sharing milk obtained in that way. Recipients are not able to determine for sure if the milk has been tampered with, or contains harmful drugs or pharmaceuticals, or if the information the provider supplied about their health was truthful," Dr. Keim, added.
The study has been published in Pediatrics.
Similarly, in October last year, the professional Association of Pediatrics in Germany, had warned new moms against obtaining breast milk on social networking sites like Facebook. "Donors can be taking medicines or drugs, have infectious illnesses like AIDS or Hepatitis," Wolfram Hartmann, president of the association, said.
Facebook page of the Human Milk 4 Human Babies (HM4HB) Global Network, that has different pages for different areas in the US (like Ohio, Florida, Georgia, Oregon, Washington and Missouri ) and for other countries (Switzerland, Australia, UK, Sweden, South Africa and UAE) was under controversy after media reported the hidden risks involved in accepting breast milk from strangers.


text: Home Recipes Luke Nguyen Luke Nguyen's France Marseille Traditional marseille bouillabaisse Share on Facebook Share on Twitter Share on Pinterest Share on Google+ Email this page Print this page Traditional marseille bouillabaisse Bouillabaisse ByLuke Nguyen FromLuke Nguyen's France Serves4-6 PhotographerAlan Benson Share on Facebook Share on Twitter Share on Pinterest Share on Google+ Email this page Print this page Add to my collections I want to cook this1 Marseille is the home of bouillabaisse, where it was originally cooked by local fishermen as a simple, filling meal. It should include a variety of fish, including scorpion fish, to be truly authentic. Ingredients Quantity Ingredient 4 large potatoes, peeled and cut into slices 1 cm thick 1 whole red mullet or red snapper, cleaned 1 whole john dory, cleaned 1 whole scorpion fish, cleaned, if unavailable, use 500 g grouper cutlets, with the bones intact 4 cod cutlets For the broth Quantity Ingredient 700g whole rock fish, cleaned 1 cod head 2 onions, chopped 2 fennel bulbs, chopped, (reserve the fronds) 6 garlic cloves, chopped 750ml white wine 2 tablespoons tomato paste 2 tomatoes, chopped 1 tablespoon sweet paprika 1 tablespoon saffron threads To serve Quantity Ingredient Aïoli Rouille Croutons Method Place all the broth ingredients in a large stockpot. Add a generous pinch of sea salt, then pour in 4 litres water. Bring to the boil, reduce the heat and leave to simmer for 3 hours. Place one large strainer on top of another, over a large saucepan. Strain the broth into the pan, pressing the fish into the strainer to extract all the rich flavours. Discard the fish bits, reserving only the broth. Return the broth to medium heat and add the potatoes. Cook for 10 minutes, then add all the whole fish and fish cutlets and cook for another 10 minutes. Remove the fish and potatoes to a large platter. Pour the broth into a large soup bowl. Garnish with fennel fronds, reserved from the fennel bulbs used for making the broth. Traditionally, you would serve the broth with the aïoli, rouille and croutons as a starter, and serve the fish as a main meal. Tags: Add to my collections I want to cook this1 Share on Facebook Share on Twitter Share on Pinterest Share on Google+ Email this page Print this page Like this page? Back to top


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Theatre company using African drumming to support older people wins £39k funding
PUBLISHED: 10:05 29 May 2019 | UPDATED: 10:05 29 May 2019
A theatre company helping older people with African drumming has scooped almost £40,000 in funding.
IROKO Theatre Company's two-year long Forever Young project uses drumming, singing, clay modelling and movement to boost pensioners wellbing in Barking and Dagenham, Newham and Redbridge.
The £39,238 cash boost comes from The Charity of Sir Richard Whittington, one of the Mercers' Family of Charities which hands out grants and supports almshouses.
You may also want to watch:
Alex Oma-Pius FRSA, IROKO's founder and artistic director, said: "We are thrilled with this support.
"The grant will help provide fun activities to enhance the wellbeing of our older population and raise awareness of the issues affecting them."
The project, run with Vision-Redbridge Culture and Leisure, the Arthritis Self-help Network and Museum of London Docklands, will use arts and activities to enhance the wellbeing of older people some of whom are living with dementia, other mental health and memory issues, or feel lonely and isolated.
It will also offer training to five people in the art of storytelling so they can read to children and families in schools.
If you value what this story gives you, please consider supporting the Barking and Dagenham Post. Click the link in the orange box above for details.


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20-25years of experience using psychic abilities to help others and to find answers to their personal questions. Psychic
MIYAHhas recently helped
0members with psychic readings and intuitive revelations at Oranum. The testimonials below reveal what others have said about
MIYAH's accuracy and sensitivity as an online psychic.
For a Private Reading please and then select to "START PRIVATE READING" from my free chat page. If you are not a member, you'll need to
first and you'll get free credits to use in your first private chat session.
I have known that I was Clairvoyant & able to communicate with the other side since the age of 9. I have over 2 decades of experience with communicating with lost loved ones, reading Tarot Cards, as well as Clairvoyant Readings. My heritage is based from Voodoo, as my Great Grand Mother on my fathers side of the family was a Voodoo High Priestess from Haiti. I love assting those in need and I will give you 100% honesty. I will not pretend to have information about something I do not. I use Pendulums, Tarot Cards, Runes, Candles, Incense & other things to help me communicate & connect during readings. I take what I do very serious, I am quite accurate and I believe the key to this is making sure that I remove my desires from the reading. I have trained myself how to become opened to those on the other side for the sake of communicating with the people they love and Visa Versa. It is Critical that a person is able to find the answers they seek, so they can begin to unlock the doors that may or may not be blocking their path. I am a single mom, love life & my personal philosophy is "live it like you love it & love it like you live". So far 2 of my children share this gift with me. Thank you.