text:
The original Volkswagen Passat was launched in 1973. The body types offered originally were two- and four-door sedans and similar looking three- and five-door versions. Externally all four shared a modern fastback style design, styled by the Italian designer Giorgetto Giugiaro. In essence, the first Passat was a fastback version of the mechanically identical Audi 80 sedan, introduced a year earlier.
A five-door station wagon/estate was introduced in 1974. In Europe, the Passat was equipped with two rectangular, two round 7-inch, or four round 5.5-inch headlights depending on specification. The Passat was one of the most modern European family cars at the time, and was intended as a replacement for the aging Volkswagen Type 3 and Type 4.
The Passat originally used the four-cylinder OHC 1.3 l (55 PS (40 kW; 54 hp)) and 1.5 l (75 PS (55 kW; 74 hp)/85 PS (63 kW; 84 hp)) petrol engines also used in the Audi 80longitudinally mounted with front-wheel drive, in Audi tradition, with either a four-speed manual transmission or three-speed automatic. It had a MacPherson strut front suspension with a solid axle/coil spring setup at the rear.
The SOHC 1.5 was enlarged to 1.6 l in August 1975 with unchanged power ratings and slightly higher torque ratings. In July 1978 the Passat Diesel became available, equipped with the VW Golf`s 1.5 l Diesel (50 PS (37 kW; 49 hp)), followed in February 1979 by the Passat GLI with a fuel-injected version of the 1.6 l engine.
The whole range received a facelift in 1977 (launched 1978 outside Europe), featuring an interior upgrade and subtly revised styling including repositioned indicators and depending on model, either four round or two rectangular headlights.[3]
In North America, the car was called the Volkswagen Dasher.[4] The three- and five-door hatchback and a station wagon model were launched in North America for and during the 1974 model year. Sole available engine was a carburetted 1.5 l inline-four developing 75 hp (56 kW) (or 70 hp (52 kW) in 1975), supplanted from model year 1976 by a Bosch fuel-injected 1.6 l four 78 hp (58 kW). North American cars were equipped with single DOT standard headlights.
In 1978 the Dasher received a facelift along the lines of the European Passat, with quad sealed beam headlights and big polyurethane covered bumpers. The trim was also upgraded and the ride softened. 1979 saw the introduction of the 1.5 l diesel engine, which produced just 48 PS (35 kW) in the 1,130 kg (2,490 lb) car. 0100 km/h time for the Diesel was 19.4 seconds, 6.2 seconds slower than the gasoline (petrol) engine. All gasoline engines were dropped for North America in 1981 in preparation for the next generation.[5]
In Brazil, the Passat B1 was produced from June 1974 until 1988. Since the Audi 80 was not marketed in Brazil, the Passat received the Audi's different front-end treatment after a facelift for 1979. Originally with a 1.5 liter engine, during its long life cycle many improvements from the B2 platform were later introduced, like its 1.6 and 1.8-liter engines, a Brazil-specific face-lift in 1985, and a five-speed gearbox. A sports version, named Passat TS 1.6 and later Passat GTS 1.8 Pointer was also introduced.
The Development Team
Jaguar Forum - Tyre Reviews - Skoda Forum - Alloy Wheels @ www.PerformanceAlloys.com

subset: commoncrawl


text:
Cuyahoga County, Ohio, is piloting a kiosk that enables employees to virtually meet with doctors without leaving the office.
Getting a same-day doctor's appointment in cold and flu season can be challenging for those with even the best medical plans. But employees of Cuyahoga County, Ohio, have a convenient new option at their disposal — workplace virtual health care.
The county's Justice Center is now home to HealthSpot, a kiosk that enables county employees to be examined face-to-face by a physician through video conferencing. The kiosk contains a blood pressure cuff, thermometer and stethoscope that can be self-administered with instructions from the doctor. Results from the instruments are then transmitted in real time so a diagnosis can be made.
HealthSpot was launched on Sept. 25 through a partnership between Cuyahoga County and MetroHealth, one of northeast Ohio's health-care providers. Although the kiosk is located in the Justice Center, all county employees may use it, and visits are free. HealthSpot is open Monday through Friday, from 12 p.m. to 4:30 p.m., and the program is sponsored by MetroHealth.
The kiosk is physically staffed by one MetroHealth medical assistant who cleans and maintains the equipment. The HealthSpot only takes walk-in visits and is meant for minor illnesses such as colds, earaches, and sinus infections. Patients meet virtually with a MetroHealth doctor or nurse practitioner, depending on availability.
Elise Hara, director of human resources for Cuyahoga County, said one problematic issue the county has is excessive use of sick time by employees. Oftentimes, workers go home sick one day and then are out subsequent days waiting for a doctor's appointment or to get a prescription for whatever was ailing them.
That problem should be helped by the availability of HealthSpot, as the doctor can make a diagnosis virtually and send in a prescription to the employee's pharmacy online.
"We're talking about a visit that might last 20 minutes onsite, versus someone who has to get in their car, take at least two or three hours of sick time, maybe a half-day and lose productivity for the county," Hara said.
The HealthSpot began as an idea to have an onsite pharmacy located in the Justice Center. But after speaking with consultant Employee Benefits International and subsequent discussions with MetroHealth, the county decided to expand that to virtual medical care. It took approximately one year to develop the idea and launch the kiosk.
Hara felt the program was fairly novel in Ohio and said it was "very exciting" to offer the opportunity to the county's approximately 8,000 employees. The county will be tracking usage of the kiosk, including reasons for visits and what type of financial benefits may be derived from use of the HealthSpot.
According to Dr. Julia Bruner, medical director of MetroHealth's MetroExpressCare, the program's biggest challenge is understanding what can actually be evaluated using telemedicine. While high-definition video and sensitive medical instruments can provide a physician with solid information, there's no virtual substitute for personal contact.
There's no official sunset date for the pilot. Hara said she'd like to see the program continue indefinitely, but it'll depend on whether or not MetroHealth and the county deem it a success. That'll take time, usage data and perhaps a customer survey to determine.
"We're kind of getting our feet wet and seeing where it goes," Bruner said. "And that's a good thing for the first few months, and then we'll take a step back, look at what we've done so far and the trends and see where we should go from here."
Looking for the latest gov tech news as it happens? Subscribe to GT newsletters.


text:
Missouri: (816) 875-3555
Kansas: (913) 871-0969
Call Now
Clean & Coat
Wood Floor Products
Maintenance Tips
Maintenance Brochure
Color Options
Terms of Use
Wood Floor Gallery
Wood You Like More Info?
Contact Us
Our floors look fantastic. The service was above and beyond. John and his team even came on a Saturday to finish the floors.
Rachel Rhyner
Our floors look fantastic. The service was above and beyond. John and his team even came on a Saturday to finish the floors.
Rachel Rhyner
We had at least six people out to examine our project. The problem was that we had wood mixed with carpet in the same rooms. And the wood had been put in place raw, hand scraped, and hand finished. Everyone who looked at the project said they could not match the old floor so we could not replace the carpet without replacing all the wood as well. Enter Ben Kimminau...this guy offered a solution to lay new raw wood in the carpeted areas and then sand out the scraping and stain so it would all match. In other words, old wood laying right next to new wood. Scary, right? It's done. It's amazing.
We've been living in the basement for two weeks while they completed the renovation. Today, Ben's wife showed up to pull all the tape, vacuum all the baseboards, wipe down all of the dust, and leave us with clean space that is ready for furniture. Then she handed me a cleaning kit with a lint-free mop and Kimminau's recommended private-labeled cleaning solution. I have to say, I'm blown away by this last part. I've had a lot of companies work on my houses over the years. No one ever sent in a pro clean crew at the end.
People who know me know I don't do product or company endorsements very often (ok, unless it's restaurants...I love my food), but this company has just impressed the hell out of me. The owner assessed our problem, solved it, provided a professional, itemized quote in three days, sent daily appointment reminders when they would be in the house, and never made me wait more than an hour when I emailed with questions. And the floors are beautiful. I could not be more pleased.
Angela Consani
My floors look amazing! Ben and his team were great to work with. They were very professional and helpful throughout the whole experience and they definitely went the extra mile to make our floors look brand new. We had gaps, deep scratches, and areas with no stain at all and they are all gone. They look better than when we first built our home. I would highly recommend them for your flooring needs.
Lise Emch
Exceptional work and custom artistry! John, Ben and the Kimminau team are clearly passionate about their craft and it shows! Great customer service, timeliness and quality.
Megan Molle
We are thrilled with the transformation of our floors! The team at Kimminau Wood Floors was able to restore our very old hardwoods and now they look brand new! They were very creative with some tricky repair areas and the outcome is perfect!
Saige Laughlin
Highest quality in KC. Each floor they have redone for us has been top notch and the experience was seamless from start to finish.
Jeremiah Reardon
We had water damage to our engineered wood floor due to a dishwasher leak. I called Kimminau Floors and Ben, the owner returned the call within minutes and scheduled a time to look at damage. He arrived on time and the quote was received later that day. His professionalism and knowledge is great. The assessment of the damage was reasonable compared to other companies that inspected. The floor was glued to tile so I thought this could be complicated. The price was fair, the completed work was great.
John Kimminau and his crew inspected the floor with moisture detection equipment to make sure all wood floor affected would be removed and only the wood floor affected. Communication regarding work schedule and progress update were good. They clean up before leaving for the day. They provided information about maintenance, cleaning and repair of surface damage. We will definitely call them for cleaning, preventive maintenance and repair in the future.
Jeffrey Herrmann
Kimminau Floors just completed the Clean and Coat process for our tired and scratched wood floors and we are extremely happy with the results. Our floors had tons of scratches, water damage and overall dullness. They were able to buff out so many more scratches and damaged spots than we expected. It really rejuvenated the look of the floors at half the cost of refinishing. Ben suggested a satin finish (ours was shiny before) and it looks amazing.
Tom and Will were extremely nice and professional throughout the entire process. They went above and beyond with moving the furniture and even helped take apart, move to the basement and put back together our old dining table. We would definitely recommend them to anyone!
Caroline Baker
Ben and his team were excellent! They were able to complete project on a quick timeline due to our move. The workers were very efficient. Ben stopped back after completion to make sure it met his satisfaction. We were very pleased with Ben and Kimminau Wood Floors. I would highly recommend Kimminau Wood Floors and we will use again.
Steve Lorenz
The Kimminau Wood Floors Company just completed the flooring project in our home and the results are simply amazing! From start to finish, the team that worked on the project were absolutely incredible! They would arrive in the morning and worked super hard on the floors for four days straight. Not only did they hit the ground running, but each crew that came in were very friendly, quick to answer any questions we had, terrific attention to detail and honestly, just an all 'round stellar team!!
We are exceptionally happy with the results and very pleased that we chose Kimminau Wood Floors for the job!
Jack Johnson
We were very pleased with the refinishing and staining of our hardwood floors. The workers were very thorough and efficient in completing the work. We had a very good experience working with Ben and John. We highly recommend this company.
Jim France
Strongly recommend Kimminau Wood Floors for your next project! Our kitchen floors were refinished and stained grey...while keeping our gorgeous wood grain variation! Love how modern our kitchen looks! They were also extremely speedy...which is so helpful with our busy life! Thank you!!
Lauren Wilson
Extremely professional, timely, courteous and primarily an excellent job. I couldn't be happier with the work.
David Hamilton
Easily one of the best companies that I've ever worked with. Ben and John were excellent, from the initial estimate to the final inspection. Their attention to detail and desire to make everything perfect made all the difference in the world, and our floors look incredible. Our job was big (2,000 sq ft) and had several complications. They did a great job of addressing all of our concerns and making sure we were pleased before closing the job out. We can not recommend Kimminau Wood Floors enough. Thanks again for all your hard work.
Patrick Balint
We had hardwoods put into our family room and the existing hardwoods refinished. Kimminau was able to lace the new floors into the existing floors in two rooms and the transition is seamless! The entire process only took 4 days and we did not have to leave the house. Was amazed at how CLEAN the house was at the end of each day. Dust was very minimal. A much cleaner process than we experienced the last time our floors were refinished by a different company. Very satisfied with the results!!
Mike A.
Highly recommend Kimminau Wood Floors to all. Quality, professional, detailed oriented like no other flooring company I have used in past years! Beautiful craftsmanship in installation and refinishing. Finest choice in greater Kansas City area!
Kim White
Ben and John and all the other great guys with this company were amazing to work with. Did everything they could to work with my schedule which was crazy and the floors came out absolutely beautiful thank you so much!!!
Catherine Truitt
What a fabulous job Ben and his crew did to bring our old honey gold hardwood floors up to date. Great work! What's better than on time start and finish with very little inconvenience. Thanks guys for a great job.
Joan Wyckoff
Kimminau Wood Floors are fantastic! In the 30 years I have been a homeowner I have had hardwood floors installed and refinished many times and have used several different companies. Kimminau is hands down and by far the very best and the only company I will use in the future. The floors are beautiful without a flaw! Ben and Jon and the entire team that were in my home were honest, respectful, timely and precise with their work and clean up. Every time I called with a question I had a return call with an answer within the hour. Thank you so much Kimminau Floors for making my home beautiful and being so outstanding to work with!
Liz Pruett
We refinished the original hardwood floors throughout our entire 1920's era home. We were able to pick a stain and finish that update the look of our home while still showcasing the original wood floors. We also added/replaced several boards due to the removal of a wall and installed a flush mount floor vent. These additions were integrated seamlessly into our existing floors. The Kimminau team was excellent throughout the entire process. We highly recommend them for any hardwood flooring project.
Sam Tapko
We had new hardwood floors installed in the family room that were laced into the existing entry and kitchen areas. The floors were sanded and stained to match the old to the new floors. The entire project came out perfect and we couldn't be happier!
Brian Etter
Kimminau has installed wood floors for us on two houses in the past. Just recently they refinished 1800 SF of wood floors on our current home. We've had a nightmare dealing with other contractors and Kimminau was a breath of fresh air. Ben managed to work us in on short notice and John made sure the floors were perfect.
Vince Cline
Absolutely the BEST! We got a recommendation from our neighbor and after we saw their floor, we called them immediately. Great decision. The quality of their work was amazing.
While other people will cut corners and have cheaper products, Kimminau was first class. They use the top of the line equipment, the highest grade finishing products and they take extra care on the work. The quote was fair and the work was done ahead of schedule.
Everyone who worked at the house were very nice and answered all my questions. And one of the unique challenges was they were able to lace in existing hard wood into areas where we had carpet. Now it all looks seamless and one complete floor. Amazing. I can not say enough great things on the quality of work they did for us. WOW!
Brent Woods
This company does an excellent job refinishing wood floors. They were professional and willing to do whatever we needed to make the process as positive as possible. I would not hesitate to recommend them.
Beth Philbrick
Great job. The crews were neat and very detailed oriented. Ben reviewed the floors when finished and fixed all minor flaws. Highly recommend Kimminau.
Steven Harrison
We just moved into an older house with dull and dingy hardwood floors. We had the clean and coat done on our upstairs floors. So glad we had it done before we moved in. They look great! Ben and John were also great to work with.
Scott Johnson
This is the second home that Kimminau Wood Floors has finished for us. After the beautiful job they provided us at our older home, we knew that Kimminau was the choice for our next home! We are so pleased with the work that was done!
Ben Kimminau initially provided us with an in depth consultation, following with an accurate description of the scope of work to be done & cost of the job. We knew precisely what to expect. John Kimminau was the lead for our job, and he and his crew were timely, courteous, professional, and respectful of our home.
We will definitely recommend Kimminau Wood Floors, and should we have the need in the future, they will be our choice for hardwood floor finishing!
Jo Pierson
Had kitchen floors and dining area redone. From the beginning, middle and completion of this project, everyone that I came into contact with are awesome! You will not find a company that are not only professionals, they stand by their name and have employees that are respectful. The finished product will over ride, the cost estimate of the job.
Dan Hernandez
Excellent service all the way around, we had a small window to get it done and they were able to accommodate us. Also love the finish.
Kevin O'Rourke
Can't say enough about the quality of their work. Replaced over 1000 square feet of tile with beautiful hardwood floors. They were professional, respectful, and their final product was outstanding! Wouldn't use anyone else!
Katie Gaylord
This was the best money we've spent updating our home. They laced in our old floors with the new and you can't tell where the transition is. Amazing!
Jason Ewens
Kimminau Floors did a fantastic job on our kitchen floor. Not only did they refinish our 18 year old golden oak floor but they also installed new hardwood down our hallway with existing wood seamlessly. They were professional and very helpful on picking the "perfect" color! Our floor looks better than it did when it was brand new. We would highly recommend them!
Dan Tarkowski
We recently finished up a project with Kimminau Flooring and could NOT be happier. Part of our home had original 1940's hardwoods that needed to be restored, while the other needed new installation.
The Kimminau team showed up on time every morning, and kept our home as tidy and "livable" as possible (which was greatly appreciated!). The guys were always very friendly and respectful of our home. They stuck to the exact timeline that was discussed, and left us with gorgeous hardwoods! The new install matches perfectly to the original floors.
John and Ben made the process so easy, from start to finish. They were always available if I had questions along the way, and even came back to fix a scratch we accidentally made from moving our furniture back in! They are simply the best!
Anna Olson
Kimminau Wood Floors brought our floors back to life after a refinishing. They did an incredible job on our floors in only 3 days. We could not be happier with the product. I highly recommend Kimminau Wood Floors!
Jim Williams
We've been in our house 15 years, and had never had the hardwoods sanded and refinished, just because we were leery of the mess and hassle. Kimminau did a fantastic job—no mess, floors look and feel great, they matched our existing wood trim perfectly, work done on time. Price was very reasonable. Could not be happier!
Karen Stephens Croskey
We are thrilled with the transformation of our floors! The team at Kimminau Wood Floors was able to restore our very old hardwoods and now they look brand new! They were very creative with some tricky repair areas, and the outcome is perfect!
Saige Miller
We used Kimminau Wood Floors to re-finish our entire home that we recently purchased. This was a big decision as our home is a very unique 1929 Dible Tudor in the heart of Armour Hills. It was very important that we found a flooring company that could refinish and restore the floors while preserving the originality of our home. John & Ben worked diligently to make sure we had the color, product, finish and experience that we desired. From the initial interview to the handshake at the end, every moment was handled professionally and with a smile.
John & Ben are obvious very passionate about their work. The workmanship is superior. They go above-and-beyond to provide an experience worth raving about. They and their team are flexible and happy to go the extra mile. Every team member is incredibly knowledgeable, professional, and patient. They truly employ people who are honest and trustworthy. Each staff member wears a company shirt, respects being in your home and is always well-mannered.
The products used by Kimminau Wood Floors is fantastic. We are most satisfied with the final product and look. They most certainly know how to bring an old home "alive" again with beautifully finished floors.
Don't waste your time shopping around for other companies... you've found the one you need with John & Ben Kimminau... we HIGHLY recommend them!
Brandon Miller
The work Kimminau Wood Flooring did far exceeded our expectations! They are terrific communicators and true artists. The first 2 people that saw the floors are contacting them to do their wood floors.
Susan T.
Super professional and knowledgeable crew. They recommended a dark stain to cover up numerous severely water stained spots. I couldn't be happier with the outcome. The water based stain got me moved into my new house quickly, well worth the premium.
Clay Gish
We are so impressed with this company. Half of our main level was a hardwood oak. The family room floor was carpet. They took out the carpet and replaced it with hardwood. They stained the existing hardwood floors and the new hardwood a beautiful ebony color. You can't tell where the new and old wood starts and ends. The floors are beautiful!
Ben answered all of our many questions at all times of the day and got us scheduled quickly. Their crew was extremely professional and trustworthy, as we were not home during the day when it was being done. John made sure it was all perfect. They came highly recommended to us and now we see why! Amazing job! We would recommend them to anyone.
Missy Arreguin
We did a complete renovation on our house and our hardwood floors took a beating! Kimminau Floors made them look brand new. The transformation was unbelievable. They were even able to get the overspray paint completely off! I would highly recommend this company!
Allison Marchese
True Craftsmanship! Rare find! From start to finish this team did simply outstanding work. We had new floor installed and the old cleaned and buffed ... they blended perfectly!
Tina Zainea
I had a major remodel project done in my home which included adding additional wood flooring in the house. The challenge was matching the existing hardwood floor which was prefinished when we had it installed in approximately 2000. The entire team did a terrific job of matching the wood and weaving it in with the existing floor. And they did an excellent job of refinishing the floor and the stain color was exactly what I wanted. I couldn't be more pleased with the workmanship provided by Kimminau Floors.
Karen Riepenkroger
Kimminau Flooring are very passionate about their work. Their craftsmanship is superior. They go above-and-beyond to provide an experience worth raving about. Every crew member is incredibly knowledgeable, professional, and patient. They truly employ people who are honest and trustworthy. Each person wears a company shirt, and respects being in your home and is always well-mannered.
They most certainly know how to bring an old home "alive" again with beautifully finished wood floors. Don't waste your time shopping around for other companies... you've found the one you need with Kimminau... we HIGHLY recommend them!
Brandon M.
They did a fantastic job. We had 2/3 of our main level already with a honey oak stain. They ripped out the living room carpet and added wood in the living room and then sanded the old and matched the floors perfectly with a dark brown. They are reasonably priced but their quality is 2nd to none.
Tony Arreguin
More Testimonials


text:
A collection of scholarly works about individual liberty and free markets. A project of Liberty Fund, Inc.
1696 - 1782
Historical Period:
The 18th Century
Henry Home, Lord Kames, one of the leaders of the Scottish Enlightenment, was a judge in the supreme courts of Scotland and wrote extensively on morals, religion, education, aesthetics, history, political economy, and law, including natural law. His most distinctive contribution came through his works on the nature of law, where he sought to combine a philosophical approach with an empirical history of legal evolution.


text:
Any special requests are so easily fulfilled!
- Base frame consisting of table column and base plate, chrome, table top round 80 diameter, working height: 111.6 cm
- Table top 25 mm thick, melamine resin-coated chipboard, DIN 68765, emission class E1, rounded with 2 mm plastic edge
- Table column with a diameter of 7.6 cm. Plate foot with diameter 50 cm
- Dimensions (Diameter x H): Diameter 80 x 111.6 cm
Assembly instructions
Assembly instructions
Product is delivered unassembled to the customer's door, free of charge (curbside). Easy to assemble for all customers thanks to enclosed assembly instructions. Free delivery to the point of use. On-site assembly available at extra cost (Germany and Austria only).


text:
October 26, 2020, 09:30:31 AM
Yo yo yo wadsap I'm clare or Kira whatever you wanna call me it's nice to have you here!
Hey, welcome to the forum! I'm Pan! I haven't read Swarm yet because of that frustrating phenomenon of procrastinating things you actually want to do but that take time >_ > But I will read it! Eventually!


text:
Samsung is just about to announce the Galaxy S IV but the same Chinese site that showed us in clear detail what the S IV will look like on the outside has decided to pry open the giant superphone and expose its innards too. We spy an 8-core processor, 13 megapixel camera and motion detector too. You can peep all the guts here. [IT168 via MIC Gadget via Verge]
More from Gizmodo
International version though. Guessing the US will have Snapdragon 600 processor.


text:
North America GFS Surface Wind Summary
- location
- Africa
- Asia
- Europe
- New Zealand
- North America
- South America
- model
- BoM 10-day
- US 8-day
- CMC 6-day
About GFS
Global Forecast System. The operational numerical weather forecasting model run by NCEP. The GFS superceded the AVN and MRF models, on which it is largely based. Forecast data from the GFS is available out to 180 hours at full resolution and 16 days at a reduced resolution.
Weather News
Summarising rain in Darwin so far this month
La Nina has already made its presence felt in Darwin, with this month already being the wettest October since 2010 - coincident with the last strong La Nina event.
October brings more rain for Victoria
Victoria has not escaped the unsettled weather that has impacted the southeast recently, as rainfall, strong winds and the odd storm have all featured in the past 24 hours.


text:
There are no items in your cart at this time.
Sign up to receive new arrival, sale & special event info from us.
Note: we do not share your personal information with anyone. Period.
"So far seen online of the best deals on shoes like gravity defyers usually more expensive on other sites even on amazon is high seen shoes on ebay cost way more then FOOTWEAR. SO I RECOMMEND ANYONE LOOKING FOR A CERTAIN SHOE BRAND TO GO TO THIS SITE BEFORE PURCHASING ANYWHERE ELSE. PRICES ARE GREAT."
©2020 Footwear etc.. All Rights Reserved. For any questions or assistance call 1-800-720-0572.


text:
Main Page
|Redbrick Feeds
Extension:RSS -- Error: "http://www.redbrick.dcu.ie/~wiki/rss%7Cshort%7Cmax=5" is not in the whitelist of allowed feeds. There are no allowed feed URLs in the whitelist. Extension:RSS -- Error: "http://planet.redbrick.dcu.ie/rss20.xml%7Cshort%7Cmax=20" is not in the whitelist of allowed feeds. There are no allowed feed URLs in the whitelist. Extension:RSS -- Error: "http://www.redbrick.dcu.ie/~cammy/pig/rss2.php%7Cshort%7Cmax=5" is not in the whitelist of allowed feeds. There are no allowed feed URLs in the whitelist.
|This is the Redbrick Wiki Web, for all things Redbrick! The idea behind this site is that you as a redbrick member maintain it. If there is something you'd like to see here, you add it. If you find something wrong, you correct it. It couldn't be easier, you can log in with your Redbrick username and password to edit and add pages.
This is the Redbrick Wiki Web, for all things Redbrick. The idea behind this site is that you as a redbrick member maintain it. If there is something you'd like to see here, you add it. If you find something wrong, you correct it. It couldn't be easier, you can log in with your Redbrick username and password to edit and add pages.
- Web chat : Talk on redbrick via your web browser.
- Unsubscribing : You're not on redbrick, but still get those pesky emails!
- Bike Locks: You've bought a bike - now to secure it. How to pick a good lock.
- DCU Proxy And Scripts: Getting Python scripts to use the right proxy.
- End of the MovableType Saga: A solution to the MovableType saga on Redbrick
- Espresso Machines: A guide for the coffee-addicts who have far too much money.
- Installing Gallery On Redbrick: How to install Gallery on Redbrick.
- Installing Wordpress on Redbrick: How to install Wordpress on Redbrick.
- Instant Messaging: A guide to enabling instant messaging (i.e. not hey but other messaging services such as MSN) on Redbrick
- MovableType To Wordpress: An article on how to migrate from a MovableType blog to a Wordpress blog on your Redbrick website.
- PC Disposal: How/where to dispose & recycle your old PC junk!
- PubCookie on Redbrick: How to make a webservice on Redbrick only avaliable to other Redbrick users.
- Redbrick Radio Podcasts: How to make a podcast for Redbrick Radio.
- System Administration Guide: General guide & advice.
- Why Cant I Get Emails From Hotmail On Redbrick
- Your Webpage Stats: How to get and analysis statistics on your redbrick webpage.
- Contracting: The basics of working as a Contractor.
- Mass Renaming Files: How to rename a bunch of files all in one go
- Port Forwarding: Tunnelling traffic through RedBrick
- K750i Upgrade: Flash upgrading your K750i to a w800i. Warning ! Voids Warranty
- Digital SLR Cameras: Buying a Digital SLR camera?
- Academic Research: Info on Postgraduate study/Academic research
- In Jokes: A guide to the numerous in-jokes of the Redbrick boards.
- Jobs: Information on where to look for jobs, how to make a nice CV, how to do well at interviews.
- Coders on Redbrick: A list of coders on redbrick and what langauges they use.
- OSs used by Redbrickers: A list of Operating Systems used by redbrick users.
- Software on Redbrick: A list of software for and by Redbrick Users.
- Top Ten Redbrick Arguments: Recurring debates we've had many times on the boards.
- Why Did You Choose Your Username
- Mindless Coding Music: Non-intrusive music, might help with concentration while programming. Music nazis will forever mock you. :(
- Redbrick Companies: Companies that Redbrick people are involved in or started.
- Learning CSS Layout: Info on learning to use CSS to layout your webpage.
- IPod Debate: The IPod debate is often regurgitated on the boards. This article is a summary of the different points of views.
- Places to Eat: A list of places to eat in various areas, as recommended by brickies.
- Cycling: Cycling around Redbrick and Dublin.
- Distributed Computing: Join the Redbrick team for different worldwide Distributed Computing projects!
- Cluster Computing: Beowulf Linux Cluster @ School of Computing, DCU (2001).
- C-Hey: Command line instant messaging.
- IBM S/390: Proposed projects on an IBM S/390 mainframe @ School of Computing, DCU (2001).
- Nation States: ... is a free online political simulation game. A few Redbrick Users are playing. Why not join them?
- Newsgroup Reorganisation: A working document detailing the proposed changes to the redbrick and intersocs newsgroup structure.
- Open Labs: Hosted lab sessions for school children (DCU Access Office, DCU Community Office).
- Redbrick Wishlist: A list of projects Redbrick sorely needs (code them to get paid money!).
- Clubs and Socs Alumni: A project aiming to keep DCU alumni involved
- Website To-Do List: Bugs and suggestions for the new Redbrick website design
- Redbrick Hardware: A list of Redbrick Hardware and their Specs
Events & History
- A Brief History: A loose overview history
- Bertie Ahern Visit: When Bertie visited Redbrick.
- Best Society: Best DCU Society, Best National Society (2000/2001)
- Justin's Article: Justin Moran (cain)'s article in An Tarbh
- Redbrick Anniversary: To discuss and organise our 10-year anniversary! (event/book)
- Redbrick Logo: The history of Redbrick logos!
- SemNet: A once-off tech seminar day (2003).
- Tech Week: A week long series of tech events at DCU.
- Timeline: Redbrick Timeline.
- WaveHunt: Wireless network tracking competition in Dublin.
- A reloadable map of who is heying who on Redbrick, right now!: Written by Phaxx and Shadow.
- Login times for all Redbrick users: Written by Shadow.
- MovableType saga on Redbrick: Thayl has a summary of the problems with using Movabletype on Redbrick.
- Pictures of Redbrick users: Mugshots of many Redbrick users. Powered by magluby.
- Read the boards: Link has thrown up some software to allow Redbrick users to read the boards from the web. Uses your slrn settings.
- Redbrick Audioscrobbler Group: See other members' taste in music on audioscrobbler
- Redbrick Code: The Redbrick Code, by wishkah
- Redbrick Diskhogs: Whos hogging all the disk space on Redbrick?
- Redbrick Planet: A site that brings together numerous blog from Redbrick users. Check out the Planet Redbrick FAQ for more.
- Reviews of books, movies and music by Redbrick users: Powered by DoC
- Stuff on Redbrick Muds: Yosarian has some useful FAQs, stats and other stuff on using MUD on Redbrick.
- Redbrick Headphones FAQ: Thayl collected responses from what Redbrick people think are decent headphones.
Special Pages
- List of all Special Pages
- Popular Pages
- Site Statistics: They do seem to be a little 'broken' though.
- Uploads in thumbnail format
- All pages on this wiki
- Help Section Contents


text:
Our iPhone SE Mint MATT Skin looks like a real paint; because it's made from the world's finest materials. Don't be surprised when your friends start to wonder if you have a custom iPhone SE.
It's never been easier to stand out of the crowd. We have a wide variety of colours and textures to choose from. All you have to do is choose your favourite one.
What's included?
1x FULL BODY skin for iPhone SE (front, rear, sides)
2x spare top and bottom parts (in case something goes wrong)
Area around the back logo will be cut but not removed - you can decide if you want to use it or not (The pictures above illustrate how the design looks with and without the logo removed.)
Note: In the pictures above, we show you how the design appears applied on the phone. The pictures you see are real photographs of the actual product (the skin).
A few more reasons to choose EasySkinz:
- 100% brand new, manufactured for you;
- All skins are produced by us. We're not resellers;
- Made of the world's top EU/USA materials with real textures (not printed);
- Fashionable design, easy to put on and to take off with no sticky marks;
- Ultra High Precision Tangential Cutting technology;
- Ultimate Air Release technology for Bubble-Free application;
- Superior scratch protection;
- Made and designed by EasySkinz in Great Britain;
Payment & Security
Payment methods
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.


text:
A ToolBank® is a local nonprofit organization affiliated with ToolBank USA that stewards a vast inventory of actual tools for use by charities to advance their missions, increase impact, and reduce costs. Available tool inventory includes cordless drills, ladders, rakes and shovels, circular saws and paint trays, and MUCH more. Through quick and reliable access to large quantities of high-quality tools, each ToolBank transforms volunteerism in its area! ToolBank tools are not available for use by individuals; the ToolBank is a resource for the charitable sector.
After proving its charitable purpose, a nonprofit organization may borrow any amount of ToolBank tools for a period of time between one and eight weeks. The borrowing agency pays a tool handling fee equal to 3% of the total retail value of the tools borrowed per week. Late fees apply at 6% per week until the tool is returned, and agencies a required to pay the full replacement cost of unreturned tools. Agencies may borrow ToolBank tools as long as they have no outstanding fees or overdue tools. The ToolBank encourages accountability and encourages partnership through tool lending, and each ToolBank is proud to empower its member agencies with Tools for Change!
The first of many, the Atlanta Community ToolBank celebrated its 20th anniversary in 2011, and now equips over 45,000 volunteers with tools every year. With a tool inventory valued at nearly half a million dollars, the Atlanta ToolBank plays a pivotal role for the ToolBank network, exemplifying the profound impact of a mature ToolBank and setting the bar for new ToolBanks across the United States.
ToolBank USA is a national nonprofit organization charged with the replication and advancement of ToolBanks across the country. ToolBank USA facilitates a significant portion of the 'back room' administration for its affiliates, to allow local ToolBank staff to focus on customer service and program excellence. ToolBank USA uses the power of the strong and growing national ToolBank brand to leverage resources for its affiliates, and is the official knowledge base of the ToolBank, collecting and sharing best practices from around the ToolBank network.
ToolBank tools are available solely to charitable organizations, for use in advancing their mission. ToolBank tools may not be used for personal benefit, profit, or pecuniary gain. Individuals are served by programs known as tool libraries: a wealth of resources on tool libraries can be found elsewhere on the Internet. ToolBanks proudly serve shoulder to shoulder with tool libraries, each program allowing the other to excel at their specific competency.
ToolBank USA engages in a city by invitation only. Typically, our staff is contacted by a handful of local individuals who have experienced the benefits of a ToolBank, and has relocated to a city without a ToolBank. ToolBank USA staff then performs an informal assessment of the city in question, to ensure a good 'fit' with the ToolBank model: size of the city, the networking capacity of the inquirers, the current state of tool lending in that city, among other factors. The most important element is the enthusiasm level of the inquirers: they champion of the local ToolBank effort, and their desire to bring a ToolBank to their community must be infectious!
An expert partner! ToolBank USA is not simply a replicator. Our staff are seasoned collaborators who work closely with local leadership to build a sustainable ToolBank in your city. Our resources include:
And don't forget the opportunity to participate in a strong and growing brand name: ToolBank!
Successful implementation of a ToolBank is less about tools, and more about leadership. As ToolBank USA enjoys partnerships with generous tool manufacturers like Stanley Black & Decker and retailers such as Home Depot, the accumulation of tools for a ToolBank's startup inventory becomes less of a challenge with every ToolBank implementation. Your tools will be valuable in the startup process - in fact, they are as good as cash! Yet the real challenge is to identify leaders within your community who can join you to invest the requisite time and resources to launch - and sustain - your local ToolBank.
Yes, the word ToolBank is the protected intellectual property of ToolBank USA, as per the US Patent and Trademark Office, Ser#78934493, Reg#3348498 [Published for opposition Sept 18, 2007]. As the national parent organization, ToolBank USA is tasked with protecting the ToolBank brand and logo, and will seek to do so in a respectful and collaborative capacity wherever possible.
ToolBank USA is very proud of its custom tool tracking platform, generously underwritten by the UPS Foundation and REM Enterprise Solutions. ToolBank USA does not currently sell or license its platform.


text:
The Brand (Abilene, Tex.), Vol. 97, No. 1, Ed. 1 Tuesday, August 19, 2008
Description: Bi-weekly student newspaper from Hardin-Simmons University in Abilene, Texas that includes campus news and local news of interest to students along with advertising.
Date: August 19, 2008
Creator: Koe, Crystal
Item Type: Refine your search to only Newspaper
Partner: Hardin-Simmons University Library


text:
Memories of the Los Angeles Kings' Stanley Cup triumph are fading as lockout threatens entire 2012-13 season.
National Hockey League (NHL) Commissioner Gary Bettman kicked off 2012 toasting the New Year at the lucrative outdoor Winter Classic game, painting a glowing picture of a league whose stock was on the rise.
But as the year draws to a close, a dour Bettman is painting a much gloomier portrait of a league bleeding cash in the midst of a labour dispute with locked-out players that could wipe out the entire 2012-13 season.
At a lavish New Year's Eve party in Philadelphia, the good times rolled as the NHL celebrated a $2bn television deal, record revenues, attendance and TV ratings along with a feeling that the league had finally arrived on the US sporting scene.
There were still a few nagging trouble spots to consider, like trying to unload the league-owned team in Phoenix, but the problems appeared small as the NHL prepared to open the second half of the season with its signature Winter Classic between the New York Rangers and Philadelphia Flyers.
Even as 50,000 chilled fans exited Philadelphia's Citizens Bank Park after a 3-2 Rangers win, Bettman was meeting with the media, singing the praises of the outdoor game that has scooped more sports marketing and business awards than Hall of Famer Wayne Gretzky in his prime.
More good news followed in March when Pittsburgh Penguins captain Sidney Crosby, the face of the NHL, returned to the ice after missing most of two seasons recovering from concussion like symptoms.
Concussions and a lockout have robbed fans of watching one of hockey's best players in his prime, the 25-year-old Canadian playing in 28 games since absorbing two hits to the head in successive games in early 2011.
The NHL would cap the season in glorious fashion, watching the seeds of the southern expansion planted decades ago finally bear fruit with the Los Angeles Kings beating the New Jersey Devils 4-2 in a best-of-seven series for their first Stanley Cup championship since entering the league in 1967.
After qualifying for the playoffs as the last seed from the Western Conference, the Kings upset the top-three seeded teams, the Vancouver Canucks, St. Louis Blues and Phoenix Coyotes, en route to becoming the first eighth seed to win a Stanley Cup.
A team that played in obscurity for many years, overshadowed by the Staples Center's more celebrated tenants, the National Basketball Association's Los Angeles Lakers and Clippers, the Kings were suddenly the talk of Tinsel Town.
But in a city built on celebrity, fame is fleeting and there is concern that hard won fans may have already moved on as the Kings' Stanley Cup banner that was to be raised to the rafters at their home opener in October gathers dust.
In his state-of-the-league address during the Cup finals, Bettman again gushed about the NHL's success, boasting that teams played to 96 per cent of capacity in the regular season, pulling in nearly 21.5 million fans while generating a record $3.3bn in revenue.
Despite Bettman's glowing report card, the NHL has not played a game since, owners locking out players in mid-September when the previous labour agreement expired with the two sides demanding concessions from the other.
Having endured four work stoppages in 20 years, including one that wiped out the entire 2004-05 season, frustrated hockey fans are all too familiar with the tedious tug-of-war as owners and players squabble over how to split $3.3bn in revenue.
While it is not the kind of hockey fight fans are used to seeing on the ice, the lockout has produced a heavyweight scrap between Bettman and NHL Players' Association chief Donald Fehr.
The standoff between has already cost both sides millions of dollars with 526 regular season games, or 42.8 percent of the season, lopped from the schedule. Among the list of casualties are the All-Star Game and 2013 Winter Classic.
The NHL had been planning to ring in 2013 with a week-long hockey festival in Detroit culminating with an Original Six game between the Detroit Red Wings and Toronto Maple Leafs in front of record crowd of over 110,000 fans at Michigan Stadium.
Instead, the New Year will likely begin with a whimper and plenty of uncertainty that will be felt all the way to corridors of International Olympic Committee headquarters in Switzerland with the NHL's decision to remain part of the Olympic program a bargaining chip in the ongoing negotiations.


text:
Salma Hayek
Salma Hayek Jiménez, born in Coatzacoalcos, Mexico on 2 September 1966 (age 54), is a Mexican actress of Lebanese and Spanish descent.
Salma Hayek left Mexico in 1991 looking for success in Hollywood, anxious to make films and to explore her talent and passion. It was, the now cult classic Desperado (1995), which put her on Hollywood's map. Later Hayek was credited to several films including Fools Rush In (1997, opposite Matthew Perry), The Hunchback of Notre Dame (1997, playing Esmeralda), and Breaking Up (1997, with Russell Crowe).
In 2002 Hayek co-produced Frida, and star in her dream role. The picture was nominated for six Oscars. In 2003, she starred in Once Upon a Time in Mexico, the final of Rodriguez's "Desperado" trilogy. She remains one of the most hardworking actresses in Hollywood. She owns the production company, "Ventanarosa".
About Madonna: "She always paid attention to the Latin community. I was grateful somebody like her appreciated our culture"


text:
I haven't read the British press following last week's milestone decision by European Union (EU) leaders to move towards a more federal system with financial and budgetary convergence between their countries in order to solve the debt-induced crisis, but I wouldn't be surprised to see the following headline: "Europe isolated as Britain votes NO to treaty changes." Once again, and probably more radically than ever, Britain stands alone with 26 countries (using the euro and outside the eurozone) forging ahead on a new pact, and she standing in splendid isolation, the cornerstone of her policy towards Europe for a couple of centuries. Except, of course, that as a middle-sized power Britain cannot afford it any longer
To understand the current situation, just imagine that your friends have recommended you to the neighborhood club and upon joining it you requested a few privileges. First, that you be allowed to bring not only one guest but two. Then, that your dues should be only half of what other members pay. Plus a couple of other such exemptions which, considering how important you are to your friends, they all accepted to get you in. Then, as time goes by, you start making more and more demands, for instance that the club be open longer hours to accommodate your personal schedule; that you be allowed to bring your own caterer as the food served does not please your palate and a couple more requests of the same ilk. At that point, the other members rightly fed up join in unison with a rude expletive, the meaning of which is that everybody would be better off with you outside the club than inside.
This is exactly where Britain and the European Union find themselves now. Facing the admittedly worst crisis the Union has had since its inception 60 years ago, when all bandied together to come up with a solution, Britain said, "If I don't get my own, deal I won't sign to this one." The answer from the rest of the Club was to politely ignore Britain and move ahead with their agreement, anyway.
Are we surprised? Not really. Ever since the European Union was born, Britain had pooh-poohed it, when not tried outright sabotage. First, when it was set up (as the European Community) in the 1950's, Britain refused to join. Then, when it saw how successful the club was, it begged to join and did so in 1973 as a beggar, rather than a founder, which meant it had to accept less good terms. Throughout the following decades, Britain kept on behaving in a most un-European way: Thatcher asked for a contribution rebate (the famous "I want my money back"); then they got exemptions on social issues; and, more pointedly when the single currency was formed, they refused to join. And last week, they asked for the unacceptable: exemption from financial rules. Considering that the current crisis is the consequence of lax regulations of financial institutions, this demand is completely crazy. Cameron claims that he wants to maintain the preeminent status of the City (London's financial district) which under the new rules might lose out to Frankfurt and Paris. This is a lot of hogwash: since Paris and Frankfurt will be subjected to the same rules as London, then we are talking about a level playing field. If London loses, then it means it wasn't competitive to start with, something the Tories, super-champion of competition should accept - but as we know they only accept competition when they are guaranteed to win. Also, last time I checked I thought Europe was operating as part of a single market (which the British always defend.) Now, Let David Cameron explain how we can have a single market without a single set of rules (never mind a single currency.) The truth of the matter is that the Tories are nothing more than the bankers' party and are determined to fight tooth and nail to protect the interest of their (pay)masters, even at a high cost to their own people and the rest of Europe.
With this latest rejection, the British have reached a crossroads. Their position will soon be untenable since at every EU summit, you'll have one set of meetings with 26 members making decisions and then calling the other EU member who will have little choice but accept, especially when it is about decisions where unanimity is no longer the rule. Britain's worst nightmare will become reality: there will be a two-tier Europe, a Tier 1 with all other EU members and a Tier 2 with Britain (unless in their self-delusion the British think that on their own they can be Tier 1, and all the rest Tier 2!) Permanently isolated an outvoted, Britain will find itself having to comply with rules it has had no say in their creation. How long will she put up with it?
I lived in Britain in the 1980s and since then have been a frequent visitor either on business or vacation and can claim to know the country pretty well. And one thing that still has not changed is their island mentality. I still hear many Britons when crossing the Channel saying "We're going to Europe," or "We in the UK do it this way, but in Europe they do it that way." The British have clearly psychologically never felt European. Will they ever?
So it is time the British (or, to be more accurate, the English) made up they mind. They have played obstructionist in Europe for too long, which is fine, if they have such a radically different view from Europe from all other 26 countries. I'm not saying their views are better or worse, right or wrong, but different. Then, David Cameron should do something that the so-called mother of democracies hates to do, ask the British people, in a referendum, what they want: be part and parcel of the European Union, not a mere free-trade area, with all that that implies, or keep their own views, maintain their sovereignty (or what remains of it) and therefore leave and make other arrangements.
These arrangements could entail:
- Negotiating a free-trade or special-partnership pact with the European Union (maybe like what is being offered to Turkey)
- Move closer to the US and Canada (maybe in a North Atlantic free-trade area) since they feel so much in sync with their "cousins" from across the pond
- Decide to focus on what Britain does best (media, culture) and become a high-value-add export oriented country which will allow it to survive alone outside the European Union.
Of course, there are risks involved. Britain trades more with the EU than any other country or bloc, so a realignment is not easy to achieve. At home, if the UK leaves the EU, it is almost certain that Scotland will split and apply for readmission as an independent nation, which would mean the end of the United Kingdom. The EU will also suffer a bit, as it loses an important economy and important population, but considering it has 500 million people, a 12% loss and corresponding reduction in GDP will not be insurmountable and anyway will be replaced by the arrival of new countries such as Croatia in 2013 and subsequent ones. An EU-less Britain is likely to suffer way more than a Britain-less EU.
Whatever the solution, it is crunch time for the British. Since EU rules do not consider ejection, please do us and yourself a favor and make up your mind, which you seem to have already done, and leave. It is always sad when a marriage comes to an end, but it is always preferable to end it sooner, and on amicable terms, than later and bitterly, especially when the house is on fire.


text:
Someone on Quora asked that question, so I figured I'd re-post my answer here, expanded slightly.
Ultimately good writing gets read and bad writing resists being read. There are reasons for this — and getting into the reasons gets complicated. But ultimately it comes down to what's truthful and what isn't, and often the truth we're talking about is the truth of personality. Almost everybody can write a good email, because nobody worried or gets self-conscious while doing it, and because the form is too easy to screw up. With other, more complicated forms, people freeze up, from self-consciousness and from their inability to organize their ideas and feelings across a broader canvas. The goal, through practice, is to eliminate the blockage between who you are and what appears on the page. Until that happens, there's nothing there. Once that starts to happen, writing starts to happen.
Think of it in terms of music. Say you don't know anything about music at all, and you go up to a piano. You hit one note and then another, at random. Any two notes sounds like the beginning of something wonderful. You might be Debussy. Now hit three notes. Most of the time three notes still sounds like it MIGHT be the beginning of something wonderful. Maybe you're Schoenberg. Now hit four notes at random. Almost any random four notes sounds like nothing. You're revealed. You have nothing to say. You don't know what you're doing.
The same with painting. Everybody is Matisse for two brush strokes. The third becomes a problem, and the fourth reveals all.
The goal, with writing as with music and art, is to maintain your truthfulness and maintain your ability to speak from the inside over a broader form. It takes a while, but it helps to remember that that's the goal — to be YOU. It's not about mastering a formula, but manipulating form around the contours of your own personality. Once you can do that, everything else falls into place. People will forgive any ungainliness, so long as they know they're getting a true expression.


text:
The largest annual gathering of movers and shakers in European development cooperation returned to the Belgian capital — and, as official media partner, Devex was there to give you the latest from the 2012 European Development Days.
Check back often as we update this page with our exclusive interviews with more than 50 international leaders about hot-button issues in global development, from the future of EU development funding to promoting resilience and inclusive business.
In his column, Devex Editor Rolf Rosenkranz, who oversaw the coverage from Brussels, noticed that while many discussions remained at the high level, there was a renewed "focus on new partnerships and innovative financing of anti-poverty solutions."
Opening on World Food Day, the European Development Days took place as European Union member states weigh the future of EU external funding. That's in fact one of the topics of must-watch panel discussions at the two-day conference, which this year centered on three themes: food security, inclusive growth and private sector engagement in development.
On the sidelines of the Oct. 16-17 discussions, we video-taped conversations with global development luminaries, including:
Christian Friis Bach, minister for development cooperation of Denmark, on urging the European Union to preserve foreign aid: Danish aid minister tells EU to prevent aid cuts
Božo Cerar, state secretary and acting minister for development cooperation and humanitarian aid of Slovenia, on the struggle to meet the country's aid target: Slovenia on meeting aid target: 'It's tough'
Peter Burian, state secretary at the Ministry of Foreign Affairs of the Slovak Republic, on why preserving the proposed EU aid budget is essential to Europe: Why Slovakia backs EU aid increase
Marc van Ameringen, executive director of the Global Alliance for Improved Nutrition, on how to effectively engage the private sector in international development: Corporations need to 'see a business model' to serve the poor
Tom Arnold, CEO of Concern Worldwide, on food security, how international nongovernmental organizations are evolving and the future direction of his organization: The 'precarious' state of global food security
Olivier Consolo, director of CONCORD, on urging EU delegations engage local civil society groups: CONCORD chief: EU policy on CSOs must go local
Imoni Akpofure, director for Western Europe at the International Finance corp., on the different avenues for NGOs and development consultancies to work with IFC: How traditional aid groups can do business with IFC
Klaus Rudischhauser, deputy director-general of EuropeAid, on how a more results-oriented approach to the project cycle will affect the procurement process: EuropeAid plans project approach overhaul
Marc Engelhardt, director for development and climate at KfW, on how blending works: KfW official stands up for 'blending'
Jose Maria Vera, executive director of Intermon Oxfam, on why his group has reservations about private sector involvement in international development: Jose Maria Vera: The private sector has no role in social programs
Joost Oorthuizen, executive director of Sustainable Trade Initiative, on the need for the EU to harmonize financing for sustainable production and market demand for commodities: Joost Oorthuizen: EU needs to align investments in sustainable production
Eloise Todd, director of ONE Brussels, on what the advocacy group is doing to convince EU leaders to not reduce development spending: Biggest-ever aid cut looms for EU
Matthias Schmale, undersecretary-general of the International Federation of Red Cross and Red Crescent Societies, on the impact of climate change on forced migration: In the future, more forced migration due to climate change
Ute Hausmann, executive director of FIAN Germany, on how the Germany government is implementing its human rights approach for development: Ute Hausmann: Germany's implementation of human rights policy disappoints
Isabella Lovin, member of the European Parliament representing Sweden, on the impediments to producing a comprehensive EU aid strategy: A coherent EU development policy: Is it really possible?
Brian Bieron, senior director for global public policy at eBay, on what the firm is doing to help overcome barriers for local, small businesses to participate in global commerce: Microentrepreneurs can be global entrepreneurs, too
Christine van Nieuwenhuyse, director of the World Food Program's Brussels office, on the aid community's capability to avert crises: WFP official dispels doubts on aid community's early response capacity
Phil Bloomer, the director of campaigns and policy at Oxfam GB, on the role of the private sector in building the resilience of small farmers: Phil Bloomer on the private sector's duty to help farmers
Bruce Byiers, policy officer at the European Center for Development Policy Management, on what the aid community can learn from the private sector: PPPs draw questions on trade-offs, development impact
Belinda Calaguas, head of campaigns and advocacy at ActionAid International, on why the European Commission should purse a zero biofuels policy: Belinda Calaguas tells EU: 'Bite the bullet' on biofuels
Gerardo Patacconi, chief of the Cluster and Business Linkages Unit at the U.N. Industrial Development Organization, on factors preventing some companies from having more inclusive business practices: Gerardo Patacconi on inclusive growth: Local sourcing is sometimes the problem
Elsa Scholte, head of corporate communication at SNV, on what aid groups can do to help bring small farmers to formal markets: Aid groups can help plug value chain holes — Elsa Scholte
Valerie D'Costa, infoDev program manager at the World Bank, on the plight of women technology entrepreneurs in the developing world: World Bank official urges more attention to women innovators
John Hendra, deputy executive director at U.N. Women, on progress toward achieving gender equality: John Hendra: In post-MDG debate, gender equality must go mainstream
Amina Mohamed, deputy executive director of the U.N. Environment Program, on the types of assistance developing countries need to grow a green economy: No business as usual: Amina Mohamed on the green economy
Marco Rotelli, secretary-general of Intersos, on how his organization keeps its workers safe and provide aid on the ground despite insecurity: How to deliver aid even when it's dangerous
Catherine Feeney, senior program advisor for P4P at the World Food Program, on lessons learned from the Purchase for Progress pilot initiative: Catherine Feeney: Business unusual at WFP
Christel Bultman, program director at CARE Nederland, on what the aid community needs to work on more to build resilience in fragile states like Somalia: CARE Nederland's Christel Bultman: Lessons on building resilience in fragile states
In the lead-up to the two-day event, we published interviews with top EU development officials, including:
Andris Piebalgs, European commissioner for development: 'Look forward, share best practice, debate new ideas'
Kristalina Georgieva, European commissioner for international cooperation, humanitarian aid and crisis response: Building bridges between relief, rehabilitation and development
We also had conversations with and op-eds from global development figures who gave a preview of discussions surrounding EDD's three themes, including:
Gordon Conway, agricultural ecologist, professor of international development at the Center for Environmental Policy, and director of Agriculture for Impact in Imperial College, London, on boosting food security in developing countries: Building resilience
Imoni Akpofure, director of the Western Europe department at the International Finance Corp., on inclusive growth: Business for the poor is not poor business
Bernardo Guillamon, manager of the Inter-American Development Bank's Office of Outreach and Partnerships, on private sector engagement in development: The private sector and development – working together as partners
Meanwhile, check out our news coverage of European Development Days 2012:
Check back in the coming days to see our exclusive video interviews from Brussels. Read more development aid news online, and subscribe to The Development Newswire to receive top international development headlines from the world's leading donors, news sources and opinion leaders — emailed to you FREE every business day.


text:
Enter your zip code to find the nearest store for your appointment. One of our jewelry experts will confirm your appointment by email within 1-2 business days.
Metal: 10K White Gold Stone Type: Gemstone
Minimum Color: HI Minimum Clarity: I3 Carat Weight: 1/5 ctw Gemstone Length: 4.00 mm Gemstone Type: Ruby Gemstone Width: 4.00 mm Stone Shape: Round
Chain Length: 18" Chain Type: Rope Clasp: Spring Ring Online Exclusive: No Item Length: 29.00 mm Item Width: 23.00 mm SKU: 2390143
Enter your zip code to find the nearest store for your appointment. One of our jewelry experts will confirm your appointment by email within 1-2 business days.
Custom content regarding shipping and returns goes here.....
Worry-Free Shopping. Worry-Free Shipping.
Easy Shipping Options:
Easy Returns & Exchanges:
* Merchandise in unworn, new condition must be free of any signs of wear including, but not limited to, scratches, blemishes and scuffs.
Select stores are now offering in-store and no-contact curbside pickup. Once your order is ready, you'll receive an email confirmation and a phone call with specific instructions for pickup.
Enter your zip code to find your nearest store.
There's no better way to demonstrate your love than by giving a ruby in celebration of a July birthday. Rubies arouse the senses, stir the imagination, and are said to guarantee health, wisdom, wealth and success in love. Ruby is a variety of the gems species corundum. It is harder than any natural gemstone except diamond, which means a ruby is durable enough for everyday wear. Fine-quality ruby is extremely rare, and the color of the gem is most important to its value. The most prized color is a medium or medium dark vivid red or slightly purplish red. If the gem is too light or has too much purple or orange, it will be called a fancy-color sapphire.
Caring for your ruby jewelry is a simple process that will ensure that your gemstone maintains its beautiful sparkle. The best way to keep your gem clean is to bring it to your local Helzberg Diamonds store for a complimentary cleaning and inspection. At home, you can brighten your ruby jewelry by gentling wiping the gemstone with a jewelry polishing cloth and warm water.


text:
A collection of scholarly works about individual liberty and free markets. A project of Liberty Fund, Inc.
The French King, Louis XIV, revoked the laws that granted religious toleration to the Calvinists - also known as the the Huguenots - the Edict of Nantes, in 1685. This sparked a debate throughout Europe about the benefits and costs of a tolerant religious policy. John Locke wrote a series of "letters on toleration" and he was joined by the German jurist Samuel Pufendorf. The wars and revolutions in England from the 1640s to 1689 were concerned with questions of the religious persecution and toleration of Protestants and Catholics. William Penn was active in the 1670s and 1680s in arguing for religious liberty.


text:
Opinion – Kitzhaber Plan for Columbia River Commercial Fishery is Misguided
When Oregon Governor John Kitzhaber announced on August 8th that he would be asking the Oregon Fish and Wildlife (ODF&W) Commission to draft plans for moving the commercial non-Indian gillnet fishery out of the mainstem Columbia River and into off-channel "SAFE" areas, it caught everyone in the industry by surprise. Commercial fishermen have been focused on defeating Oregon Initiative 81, promoted by various sportfishing groups and funded primarily by Norman Brenden, a Vancouver businessman. Governor Kitzhaber is suggesting that voters turn down the initiative and instead back his plan.
Most of the coverage so far of Kitzhaber's plan has been based on statements from his office, from the Oregon Commission, and from a few of the major players in the issue. He claims that his plan is a conservation-based approach to, in his words, eliminate the "perennial and divisive conflicts" between user groups. In reality, it's just another political approach to turning the wonderful salmon runs of the Columbia over to sportfishing interests. The true conservation plans are the various salmon Recovery Plans developed in Oregon and Washington with public input and stakeholder involvement over a period of several years, and accepted by the National Marine Fisheries Service. Governor Kitzhaber's proposal should have similar vetting, rather than proposing a rush to rulemaking over a couple of months. An Environmental Impact Statement also seems like a reasonable requirement for such a massive change in where and how fisheries will take place.
All current gillnet openings on the Columbia pass the conservation test. If they didn't, they wouldn't be allowed under Endangered Species Act (ESA) guidelines, since some ESA listed stocks of salmon or steelhead are present in the Columbia during almost all times of the year. The fleet has adapted tangle nets and added recovery boxes to their spring Chinook fishery, along with shortened net soak times, to lower the mortality rate to 14 percent for released wild fish. This compares favorably to the 10 percent rate applied to the sport fishery, and was determined in a study using the gear on the Columbia in the spring, whereas the sport rate comes from a study in the Willamette River.
During other times of the year, the commercial fleet uses zone closures and mesh size restrictions to avoid protected fish, such as in the August Chinook fishery. This last summer the fleet harvested more than 20,000 Chinook in (9) 9-hour openings by fishing primarily above the Lewis River (near Woodland) and using 9-inch mesh, so they could target healthy wild upriver bright stocks headed to the Hanford Reach area of the Columbia, stay above the protected lower river hatchery stocks, and pass steelhead through their nets.
Governor Kitzhaber wants to expand hatchery programs to existing and new SAFE areas in an effort to maintain the economic value of the commercial fishery to lower Columbia River communities where most of the fishermen live. That's an ambitious goal – almost 65 percent of the landed value of the gillnet fleet presently comes from their mainstem fishery. The first challenge revolves around funding. A proposal in the Oregon Legislature in 2011 was killed in committee when it was made clear that there was no funding to increase hatchery production. In addition, other possible SAFE areas were explored in the past and none were found to be viable, either in Oregon or Washington, primarily due to poor returns, straying of hatchery fish to areas where they weren't wanted, and the presence of ESA fish from the mainstem.
Liz Hamilton of the Northwest Sportfishing Industry Association (NSIA) has stated that this is a good plan because it falls in line with the development of the Young's Bay SAFE area by Astoria in 1994 as a replacement for mainstem gillnet fisheries. The commercial industry never agreed that Young's Bay or similar off-channel fisheries would replace the mainstem fishery – it would only be a supplementation. In reality, enhancement was being done at Young's Bay by local fishermen long before 1994. The only difference is that the Bonneville Power Administration (BPA) agreed then to fund the Young's Bay program as partial mitigation for salmon killed by the hydropower system. It has been a struggle in recent years to maintain that funding, and BPA says their contribution will end by 2017.
Some reporters have said that conservation groups have supported the removal of gillnets from the mainstem. In the past twenty years, one initiative in Oregon and two in Washington that would have eliminated gillnetting have been on the ballot. All of those were soundly defeated by more than 60 percent of voters, largely because the conservation and environmental community recognized that these initiatives are political allocation issues and have nothing to do with rebuilding the resource. The only conservation group that has signed on to the current initiative is the Humane Society. Their primary involvement has been protecting sea lions at Bonneville Dam. Another group that uses "conservation" in their name – the Coastal Conservation Association (CCA) – is a sportfishing organization and nothing more.
Governor Kitzhaber says his proposal will minimize mortality of wild fish and promote recovery. There is no mention in the plan of allowing the commercial quota of incidental mortalities of protected stocks to pass on up the river to spawn. That quota would simply be transferred to the sports community, giving them a larger harvest and a longer season.
The word "indiscriminate" has been applied by supporters of the Governor's plan and the initiative when describing the gillnet fishery on the Columbia. ODFW has observers onboard commercial vessels during most commercial openings. The handling of target and non-target salmon stocks is recorded and used in the calculation of impacts on ESA stocks. The fishermen are able, time and again, to harvest their quotas without being halted due to excessive bycatch. Catch of non-target species and birds is also tracked. The Columbia fishery has the best ranking for bird interactions with nets – it's totally a non-factor, as is lost nets on the river.
From a buyer's perspective, the Columbia River harvest is important because it is composed primarily of Chinook and Coho, two of the preferred salmon in the marketplace. The fish are big because many stocks have to negotiate hundreds of miles of river to reach their natal streams, and they have high fat content, too. That gives them excellent eating qualities. The salmon from the SAFE areas are fine fish, but they are smaller, especially the Chinook – 12- to 15-lb average versus 14- to 22-lb in the mainstem. The fishermen can tell the difference, as can knowledgeable fish vendors and consumers. In addition, the majority of the SAFE production is Coho, whereas most of the mainstem harvest is Chinook – Governor Kitzhaber has not addressed how his plan would overcome that imbalance.
While Puget Sound Coho and Chinook were designated "sport priority" species almost 20 years ago, the Columbia Chinook and Coho are the primary inland salmon of those species that are available via commercial non-Indian harvest. They are local fish harvested by local fishermen and available to local markets in Washington and Oregon less than a day after harvest. That is a huge benefit to the non-fishing residents of both states, especially in light of the recent movement to local, natural foods. To suggest that the consumer should be satisfied with hatchery fish from lower river side-channels, or Alaskan fish, or farmed fish, is a slap in the face to the fish-buying public.
Governor Kitzhaber's plan does provide for the use of seines in the Columbia by commercial fishermen, but the ability of the fishermen to switch to that gear has yet to be proven on an economic basis, and even in terms of harvest volume. Testing has been going on for three years and the gear does catch fish and allow the release of non-target stocks, but there are issues yet to be resolved. What is the mortality rate for handled and released fish? How many impacts on ESA stocks will be needed by a seine fishery, even if the mortality rate is lower? Where will those impacts come from? How do the fishermen switch to the new gear since very few of the boats used on the Columbia can be converted to seining? And how many fishermen could the seine harvest support? Until questions like those can be answered it is premature to expect a meaningful conversion to commercial seining on the lower Columbia.
Despite the many concerns about the Kitzhaber plan amongst Columbia River gillnetters, it is moving ahead. The ODF&W has agreed to consider it, as has the Washington Commission. A panel of commissioners from both states, along with two sports and two commercial representatives from each side of the Columbia, will be meeting in Olympia on September 21st and in Salem on October 22 to consider implementation. It's difficult to understand how the Governor's proposal is the conservation-based plan that will create the salmon recovery he suggests is his goal. It seems more likely that he is attempting to force a political resolution in favor of sport fishermen in a longstanding controversy where the sportfishing industry has been trying to gain a complete monopoly of the non-Indian fishery. The issue has withstood the test of voter initiatives and factual discussion in years past but it's too soon to know if those facts will play any role in this new conversation.
Columbia River Commercial fisherman and buyer Robert Sudar has served as commercial adviser to the Washington Department of Fish and Wildlife for the last 20 years.


text:
Stephen E. Bloom, PhD
Department of Microbiology and Immunology
Professor Emeritus of Immunotoxicology and Cancer Genetics / Graduate School Professor
Department of Microbiology and Immunology
Cornell University College of Veterinary Medicine
Ithaca, NY 14853
Office: 607- 253-4037
Email: firstname.lastname@example.com
Research/Teaching Interest
A major reason for failure to cure lymphoma and other cancers is cellular drug resistance. Mechanisms of drug resistance have been somewhat elusive and can be masked by such mechanisms as a highly expressed drug efflux pump. This difficulty has been overcome with the identification of selected avian virally-transformed lymphoma cell lines in which the P-glycoprotein drug efflux pump has the same activity in drug resistant and sensitive cell lines. Moreover, we have shown that the amount of initial cellular damage induced by several anti-cancer drugs is similar in these cell lines (Muscarella, D.E. and S.E. Bloom, Biochem. Pharm. 53:811-822, 1997). However, the downstream effects of drug exposure differ, with the T-lineage lymphoma cells showing resistance to both cell cycle inhibition and apoptosis. The B-lymphoma cells are inhibited in S and G2 phases of the cell cycle and enter apoptosis rapidly and extensively. More recently, we identified a panel of human Burkitt's lymphoma cell lines that differ in anti-cancer drug resistance related to differential engagement of the apoptotic cascade (O'Brien, K., Muscarella, D.E., S.E. Bloom. Tox. Appl. Pharmacol. 174:245-256, 2001). We have been studying the molecular mechanisms that regulate the differential apoptosis induction in the human lymphoma model system. These studies have revealed four different specific mechanisms regulating resistance to the induction of apoptosis by anti-cancer drugs. These include high expression of the Bcl-2 protein, overexpression of hsp70 heat shock protein, Bax protein deficiency, and differential activation of ERK and p38 MAP kinases associated with regulating drug sensitivity (Muscarella, D.E. and S.E. Bloom J. Biol. Chem. 278:4358, 2003). Furthermore, our studies have identified treatments and signaling pathways that may be useful in overcoming anti-cancer-drug resistance (Muscarella, D.E. and S.E. Bloom, Tox. Sci., 68:82, 2002; Muscarella, D.E. et al., Tox. Sci., 73:66, 2003; Bloom, S.E. et al. Tox Sci. 89:214-223, 2006). Our more recent studies demonstrate that drug resistant lymphoma cells can be sensitized to undergo substantial drug-induced apoptosis upon stimulation of the p53 signaling pathway in combination with anti-cancer drug treatments (Bloom, S.E. and D.E. Muscarella, Proc. Amer. Soc. Cancer Res. 49:430-431, 2008).
Dr. Bloom developed and continues to teach a course entitled Molecular Toxicology 6110. This course is cross-listed between Nutritional Sciences and Environmental Toxicology (NS6110 and Tox 6110). The course is offered each Spring semester and is available to both undergraduate and graduate students.
This course is focused on the cellular and molecular mechanisms of action of clinically-used drugs, environmental chemicals, and food contaminants. Potential adverse health effects including target-organ toxicity, developmental and reproductive abnormalities, immunotoxicity, neurodegeneration, and cancer are also emphasized. The course is organized in a lecture/discussion format with opportunities for the class to engage in research and discussions of specific topics of high current interest.
PhD (Pennsylvania State University)
Biography/Professional Experience
Dr. Bloom is a Professor Emeritus in the Department of Microbiology and Immunology. He has been associated with the department since 1996. He received the BS degree in Biology from Long Island University in 1963, and then received his PhD degree in Genetics/Cell Biology from The Pennsylvania State University in 1968. Dr. Bloom has served as acting co-chair of the Dept. of Microbiology and Immunology (1999-2000), and Associate Director of the Institute for Comparative and Environmental Toxicology (1990-2004). He served as the Program Director for the NIH-supported training program in Environmental and Molecular Toxicology (1978-2004). His research program was supported by the NIH, USDA/NRICGP, and the Johns Hopkins CAAT program.
- Bloom, S. E. Perspective: McClintock's Pioneering Studies of the Nucleolar Organizer Region in Maize: Exact Chromosomal Localization and its Function. In: Perspectives on Nobel Laureate Barbara McClintock's Publications (1926-1984): A Companion Volume. Editor Lee B. Kass. Volume I. Pages 1.261-1.311. The Internet-First University Press, Ithaca, NY, 2013. https://ecommons.cornell.edu/handle/1813/34897 Click on: Kass_Vol_I_II_v07May14_ONLINE/pdf (43.01 Mb) Go page 1.261-1.311.
- Muscarella, D. E. and Bloom, S.E. (2003). Cross-linking of surface IgM in the Burkitt's lymphoma cell line ST486 provides protection against aresnite- and stress-induced apoptosis that is mediated by ERK and phosphoinisotide 3-kinase signaling pathways. J. Biol. Chem. 278:4358-4367.
- Muscarella, D. E., O'Brien, K.A., Lemley, A.T., and Bloom, S.E. (2003). Reversal of Bcl-2 mediated resistance of the EW36 human B-cell lymphoma cell line to aresnite and pesticide-induced apoptosis by PK11195, a ligand of the mitochondrial benzodiazepine receptor. Tox. Sci. 74:66-73.
- Bloom, S.E., Lemley, A.T., and Muscarella, D.E. (2006). Potentiation of apoptosis by heat stress plus pesticide exposure in stress resistant human B-lymphoma cells and its attenuation through interaction with follicular dendritic cells. Role of c-Jun N-terminal kinase signaling. Toxicol. Sci. 89:214-223.
- Muscarella, D. E. and Bloom, S.E. (2008). Contribution of c-Jun N-terminal kinase activation and subsequent Bcl-2 phosphorylation to apoptosis induction in human B-cells is dependent on mode of action of specific stresses. Toxicol. Appl. Pharm. 228:93-104.
- Nayak, S., Shen, M., Bunaciu, R.P., Bloom, S.E., Varner, J.D., and Yen, A. (2010). Arsenic trioxide cooperates with all trans retinoic acid to enhance mitogen-activated protein kinase activation and differentiation in PML-RAR alpha negative human myeloblastic leukemia cells. Leuk. Lymphoma Sept.5 (9):1734-47.


text:
Rat Control Broadway can offer you a complete Rat Removal Service We deal in all aspects of Rat Eradication and Prevention for Domestic and Commercial properties.
Our Rodent Control service is paramount, Pest Control Herefordshire have built our business not through spending thousands on advertising but from customer referrals and repeat customer business, you will find that all our Rodent Controllers will talk you through each step of the way and offer advice on how to deter Rats from your home or garden in the future.
Call 0800 0258 677 now! Or complete the online enquiry form for a call back in within 30 minutes
You will also find our prices very reasonable as Pest Control Herefordshireare not a large national company and our advertising costs are kept to a minimum, as well as this we can also offer a Same Day Service to any Rat problems you may have.
We are all fully qualified here at Pest Control Hereford and we use the latest chemicals and equipment, so if you find that you have any unwelcomed pests, or even if it's just advice you require, just pick up the phone and give Pest Control Herefordshire a call our helpful team a call today.
About Rats:
As an adult the average Rat can weigh between 12 -16 oz, with a body length of 6-8 inches long. The nose is blunt with small ears, and small eyes. The fur is shaggy and coarse with variation in colors. The tail is shorter than the head and body combined, and is quite scaly.
Rats Inspection The droppings are 1/4 to 1/2 inch in length and are of a capsule shape, with blunt ends. They are usually a shiny black, but may vary according to their diets.
Rats will leave a hind foot track of about 3/4-1 inch where a mouse's track measure's 3/8 of an inch or less. Rats will also drag their tails, leaving a mark between their feet tracks. Unscented baby powder or flour, lightly sprinkled can help you determine tracks and their runways as they cross suspected areas.
Gnawing holes from rats are about 2 inches or more in diameter. They have rough edges and they prefer to gnaw on wood, but can also damage electrical wiring. Rat burrows can be found along foundations, or beneath rubbish and shrubbery. If the burrow is active it usually clear of vegetation. Rat runways are smooth and well packed. Indoors, these runways are free of dust and dirt.


text:
As tax time nears, investors and advisors should review the different tax treatment—and potential advantages—of exchange traded products.
In addition to their reputation for transparency and low cost, many types of exchange traded products are also known for their tax efficiency, due mainly to their unique structure.
The Power of Tax Efficient Returns
The tax efficiency of exchange traded funds (ETFs), for example, enables many ETF strategies to outperform traditional open-end mutual funds that target the same market sectors—a difference that may exceed 50 basis points a year for investors in the top tax bracket (see table).
For ETF investors, this benefit is largely achieved by delaying recognition of most capital gains, which are recognized when investors sell out of the ETF.
Five-year tax cost ratios: Average mutual fund vs. Largest ETFs (Annualized Percent loss due to taxes)*
Fund Category
Average Mutual Fund
Largest ETF
Large Blend
Small Blend
Foreign Large Blend
Diversified Emerging Markets
Intermediate-Term Bond
Source: Morningstar as of 7.31.2012. Covers the period 7.31.2007 – 7.31.2012Assumes investor pays the top tax rates.
It's worth noting that the categories with more active mutual funds—Small Blend, Foreign Large Blend and Diversified Emerging Markets—usuually have the largest difference in tax cost between the average fund and the largest ETF in the category.
The other stock category—Large Blend—typically sees lower tax costs from the ETFs than from the average fund, but less dramatically than the more-active stock categories. Note also that stock ETFs do still have some returns lost to taxes, largely due to taxes on dividends paid out by these funds.
Categories and designation of 'Average Mutual Fund' and 'Largest ETF' are based on Morningstar's assessment. There are other Morningstar fund and ETF categories that may have provided a less favorable result over the time period specified.
* The tax-efficiency for ETFs primarily refers to lower capital gains distributions. This has little impact on fixed income funds, where most of the tax cost comes from interest payments. Since the market environment over the past five years has been fairly flat or negative for most of these categories, there have been relatively few capital gains distributions overall, which means that most of the tax cost in stock funds has been due to dividends. Since ETFs don't have an advantage on dividend taxes, the differences in tax costs between funds and ETFs have been small. During periods where funds have realized more capital gains, however, ETFs have had much larger advantages, especially in the more actively traded categories of emerging market and US small cap stocks.
When an investor redeems shares in a mutual fund, the portfolio manager must often sell underlying positions to raise cash, potentially realizing capital gains that would be distributed to all shareholders. By contrast, purchases and redemptions of shares of an ETF are done by large institutional investors called Authorized Participants. These Authorized Participants purchase and redeem shares in large blocks of shares, called "creation units."
Purchases and redemptions of creation units are done in-kind, which means that the Authorized Participant contributes a basket of securities with a value equivalent to 50,000 shares or 100,000 shares of the ETF. The Authorized Participant then takes the ETF shares that have been created and trades them on a securities exchange, where individual investors can access them.
In-kind purchases and redemption enable a more tax-efficient means of managing an ETF portfolio since redemption requests from Authorized Participants can be honored by returning them the lowest-cost tax lots of the securities in the ETF's portfolio. By being able to redeem in this way, the ETF avoids the build-up of capital gains at the portfolio level. This helps spare individual investors from the annual capital gains distributions that are prevalent among open-end mutual funds.
This key distinction allows ETFs to be more tax efficient than mutual funds. Therefore the after-tax results for these vehicles, particularly with respect to capital gains, can be quite different (though it is important to note that investors in ETFs and other exchange traded products must pay tax on distributed dividends and interest).
Different Transactions Create Different Tax Liability
While many exchange traded products may be more tax efficient than mutual funds, different types of products may create different kinds of transactions, and thus different kinds of tax liabilities. Passively-managed index ETFs generally buy or sell securities potentially resulting in a realized long or short capital gain, under one of two scenarios, both of which involve a change to the index tracked by the ETF.
The first event is a corporate action, such as a merger, acquisition, or a spinoff—e.g., if a stock in the index is taken over by a company that is not in the index, a market-weighted ETF would have to sell the shares of the acquired company; or if a company in the index spins off part of itself, a pro-rated portion of the stock may have to be sold.
The second event involves normal portfolio rebalancing. Any weighted index (e.g., market-cap or equal weight) needs to be rebalanced periodically as weightings within an index change. The ETF must then be rebalanced back to its desired weighting.
For actively-managed exchange traded products, the number of tax events can significantly increase, especially for products that rely on short-term derivative contracts (e.g., leveraged and short products). The values of the holdings are marked to market with investors paying taxes annually at ordinary rates on realized and unrealized gains. In addition, when considering specific asset exposure advisors need be mindful of differences among various exchange traded products: For example, commodity products that use off-shore special purpose vehicles to gain derivative exposure spin off ordinary income, rather than dividend income.
Commodity products that use structured notes (i.e., a form of debt instrument) generate capital gains and interest income, which are taxed at their respective rates. Grantor Trusts, by contrast, often hold actual hard commodity assets and do not use derivatives at all—they may be subject to special tax treatment when shares are sold.
Tax Management Strategies
In many cases, tax harvesting may be efficiently managed using exchange traded products like ETFs. An investor can sell a security that has lost value and replace it with an ETF with focused exposure to the same market segment, which should react in a similar way to market factors impacting that segment. Investors may also create tax advantages by avoiding year-end fund distributions.
These are typically comprised of capital gains whose value is embedded in a fund's price before distribution. Selling before distribution, as well as buying for replacement purposes after distribution is made, should enable investors to retain more value.
In implementing such strategies, however, investors and advisors should consult a tax specialist to ensure replacement purchases satisfy the wash-sale rules. And investors must be sure that any fund they are temporarily selling out of is not closed to new investors—if it is, then they will not be able to buy it back, even after the wash-sale period expires.
Finally, when dealing with any exchange traded products, especially those that regularly spin-off significant income or capital gains, investors and advisors need to determine the most appropriate type of account to use (e.g., individual, tax-deferred, or after-tax accounts).
This decision should be based on an investor's current income needs, investment time horizon, and his or her marginal tax rate.
Tax Efficiency Should Be Part of the Decision
Exchange traded products are simple, convenient vehicles that have broadened access to a wide range of conventional and alternative assets. They are primarily valued for their transparency, cost, and ease of trading, but tax efficiency is an important part of the mix.
Understanding the differences between the different types of exchange traded products is essential to ensuring that each investment is optimal for asset exposure, tax consequences and total return.
William H. Belden III is a managing director and head of product development at Guggenheim Investments.
The information contained herein is for educational and illustrative purposes and should not be regarded as tax advice. While exchange traded products discussed may have some tax-efficient attributes, these product structures were not designed with tax benefits as an objective. If shares of an exchange traded product are sold at a price other than their purchase price, the transaction will typically represent a taxable event.
This information does not represent an offer to sell securities of any fund and it is not soliciting an offer to buy securities of Guggenheim Investments products. There can be no assurance that an exchange traded product will achieve its investment objective(s). There are risks involved with investing, including, but not limited to, investment risk, which is the possible loss of the entire principal amount you invest. There is a risk that the value of the securities held by an exchange traded product will fall due to general market and economic conditions, perceptions regarding the industries in which the issuers of securities held by the exchange traded product participate, or factors relating to specific companies in which the exchange traded product invests. Please read a prospectus before investing.
This material contains the opinions of the author but not necessarily those of Guggenheim Investments and such opinions are subject to change without notice. This material has been distributed for informational purposes only. Forecasts, estimates, and certain information contained herein are based upon proprietary research and should not be considered as investment advice or a recommendation of any particular security, strategy or investment product. There is no guarantee that results will be achieved. Information contained herein has been obtained from sources believed to be reliable, but not guaranteed.