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This article was printed from mlb, originally published .
Read more news at: https://www.mlb.com/indians/news
Top youngsters in spotlight as college season begins
Rodon, Schwarber among highly touted NCAA prospects set to play this weekend
The start of the Division I college baseball season has arrived, even if spring hasn't for much of the country.
Friday is Opening Day for college programs. After a hard winter and a long offseason, the players are eager to get on the field and begin their season.
"It's going to be awesome," Indiana catcher Kyle Schwarber said. "We're ready to get out there and start a new chapter."
"I am like a lot of other guys on the team," LSU right-hander Aaron Nola said at the team's media day. "We are anxious to get back on the field again and play another team. We have only been able to play against ourselves. It has been a while since we have been able to play against another team in front of all of our fans in Alex Box [Stadium]."
While the players are just excited to get their season going, Opening Day also means the preparations for the 2014 First-Year Player Draft -- which are already underway -- will ratchet up a notch for scouts and executives.
Of the 20 college players ranked on MLB.com's Top 50 Draft Prospects list (including Schwarber and Nola), all but Hartford right-hander Sean Newcomb will be in action this weekend. The 17th-ranked Newcomb and the rest of the Hawks will begin their season next Friday at Georgetown.
The winter storm that hit the South this week wreaked havoc on many teams' schedules and pushed back the start of the season for a few top prospects. North Carolina State, led by left-hander Carlos Rodon -- the top-ranked player in this year's Draft class -- and shortstop Trea Turner -- the top-ranked position player -- was scheduled to begin its season with a three-game series at UC Santa Barbara. But the Wolfpack was unable to fly out of Raleigh, forcing the series to be cancelled. Instead they will open the season Saturday at home against Canisius. Kennesaw State, which features catcher Max Pentacost, had its opener against Middle Tennessee State pushed back to Saturday.
When North Carolina State is finally able to get on the field this season, it will have understandably high expectations. A year ago, Rodon and Turner helped lead the Wolfpack to their first College World Series appearance since 1968. While they are expected to be top selections in the Draft this June, both made it clear at the team's media day last week their focus is firmly set on a return trip to the College World Series in Omaha, Neb.
"I think it's safe to say if we don't get back to Omaha, it's pretty much a failure of a season, at least to me," Rodon said. "So that's our goal, and we're not worried about the Draft. We're about winning."
Like Rodon and Turner, Schwarber helped his team reach the College World Series last season, while establishing himself as a top Draft prospect for this year. Schwarber said he wants to help the Hoosiers take the next step and compete for the national championship this season, a process that begins this weekend with a four-game series at Texas Tech.
"People say your junior year is the most important year, and all of the Draft buzz is good," he said. "But if I do everything I can do to put my team in a position to win, I think I'll have pretty successful year, and everything in the outside world will take care of itself."
Winning also remains on the mind of the defending national champions, UCLA. Coach John Savage said not much has changed since the Bruins beat Mississippi State to win the first national title in program history last June. After a short celebration, he quickly began work on the 2014 season.
"The bar has been raised here for quite a while," Savage said. "When you win the national championship, it does change things some. You are at the pinnacle of college baseball now, and it's just as hard staying there as getting there."
The Bruins have to replace six players who were selected in last year's Draft, including starting pitchers Adam Plutko and Nick Vander Tuig. The Indians selected Plutko, named the Most Outstanding Player in the College World Series, in the 11th round last year, while the Giants grabbed Vander Tuig in the sixth round.
Savage said the Bruins know they have a target on their backs this year, but they are ready to begin their title defense (Friday against Portland). UCLA has no ceremonies planned for this weekend as last season fades into memory and all attention turns to the start of the new campaign.
"We've had all our celebrations, parades and ring ceremonies already," Savage said. "To be honest, I just want to focus on this season and this team right now."
Teddy Cahill is a reporter for MLB.com. Follow him on Twitter at @tedcahill.


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NOTE: This post was written before this morning's gold sell-off.
Gold remains unchanged on Wednesday and is likely being supported by the realisation that the Greek bailout deal may not be the success it was hailed to be, and also the time is running out for negotiations on the US fiscal cliff.
Gold prices will rise in 2013 Citi has said and gold remains one of their favoured commodities.
Despite some investors turning less bullish on gold, Citi continues to be bullish on gold in 2013. President Obama's victory was expected to be positive for gold since it would benefit from "a continuation of dovish monetary policy". Gold prices have also been supported by central bank gold purchases. Moreover muted gold demand in India is expected to have picked up during Diwali.
The yellow metal's appeal is still strong as evidenced by recent investments by Soros, Paulson and other respected hedge fund managers. This buying and buying by other institutions such as PIMCO has led to continuing growth in holdings of the SPDR Gold Trust, the world's largest gold-backed ETF, which hit a record high of 1,345.813 tonnes on November 27th.
Global gold ETP holdings have climbed to a record for an eighth straight session showing robust demand for gold. The amount in exchange-traded products backed by the metal rose 0.2% to 2,612.1 metric tons, data tracked by Bloomberg showed.
In its weekly note on technicals, Commerzbank said gold is supported by a short-term uptrend at $1,735. "We will retain our bullish view while the current November low at $1,672.50 underpins," it said in its note picked up by Thomson Reuters.
"Support above this level can be seen at $1,739.09/$1,737.17 (9 November high and late September low) as well as around the mid-November $1,705.66 low and around the minor psychological $1,700 mark. Only if unexpectedly fallen through, would our short term bullish view be neutralised."
Currency wars are set to intensify as the US Senate is considering new sanctions against Iran that would prevent Iran getting paid for its natural resource exports in gold bullion.
The new sanctions aimed at reducing global trade with Iran in the energy, shipping and precious metals sectors may soon be considered by the U.S. Senate as part of an annual defense policy bill, senators and aides said on Tuesday, according to Reuters.
The sanctions would end "Turkey's game of gold for natural gas," Reuters reported a senior Senate aide as saying, referring to reports that Turkey has been paying for natural gas with gold due to sanctions rules.
The legislation "would bring economic sanctions on Iran near de facto trade embargo levels with the hope of speeding up the date by which Iran's economy will collapse," the aide said.
Last week Turkish Deputy Prime Minister Ali Babacan has revealed a critical detail about a widely discussed Turkey-Iran gold trade boom, disclosing that the Islamic republic was exporting gas to Turkey in exchange for payment in gold bullion.
It is also reported that Iranians are buying Turkish gold with the Turkish Lira, which is deposited into their bank accounts in exchange for Turkey's natural gas purchases, the deputy prime minister said at midnight Nov. 22 during a parliamentary session.
Iran cannot transfer monetary payments to Iran in U.S. dollars due to U.S sanctions against the country's alleged nuclear weapons program.
Iran has been forced to shun the international financial system and the petrodollar as means of payment and turn to the international gold market to ensure it gets paid for its natural resources in order to prevent absolute economic collapse.
The law of unintended consequences may apply here and should the Iranian currency and economy collapse there is likely to be a war with Israel and turbulence in the Middle East akin to, if not worse, than that seen in the 1970's.

subset: commoncrawl


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No. 92,971
1. In determining the value of oil and gas properties for ad valorem taxation, consideration of the statutory factors listed in K.S.A. 2004 Supp. 79-331(a) is mandatory; failure to take into consideration any of these statutory factors will invalidate the assessment.
2. In the context of oil and gas valuation, failure to give consideration to known production decline in making an assessment may be considered inadequate consideration of the "probable life of the wells," thus rendering the assessment arbitrary, capricious, and void as a matter of law.
3. In determining value of oil and gas properties using the prescribed formula, the determination of the decline rate to be applied to annual production becomes the most critical factor in establishing valuation.
4. Refusing to allow consideration of post-January 1 production data when assessing an oil or gas lease that has suffered a decline in production would be to ignore relevant and available factual information pertaining to the lease's future productivity and income.
5. The failure to disregard flush production in determining annual production rate or decline rate in valuing an oil interest for ad valorem taxation can result in an inaccurate valuation and assessment.
6. The back-to-back quarter comparison is an acknowledged and acceptable technique to calculate decline rate of oil or gas production for valuation purposes, especially where the production is manifesting an accelerated rate of depletion.
Appeal from Seward District Court; KIM R. SCHROEDER, judge. Opinion filed July 1, 2005. Reversed and remanded with directions.
Robert J. O'Connor and Phillip R. Anderson, of Stinson, Morrison, Hecker, L.L.P., of Wichita, for appellant.
J. Douglas Miller, of Miller & Diepenbrock, P.A., for appellee.
Before GREENE, P.J., PIERRON and BUSER, JJ.
GREENE, J.: Helmerich & Payne, Inc. (Taxpayer) appeals the district court's affirmance of a decision of the State Board of Tax Appeals (BOTA) establishing the value for ad valorem tax purposes of an oil and gas leasehold interest in Seward County for tax year 2001. Taxpayer argues that BOTA's approach was based on unsupported facts, relied on a misapplication of law, and failed to follow prescribed procedures for valuation of oil and gas interests. We reverse and remand with directions.
Factual and Procedural Background
Sometime in early 2000, Taxpayer recompleted a gas well for oil production on its "Home Royalty A-2" lease in Seward County. First oil production was achieved in late June 2000, and actual monthly oil production thereafter was as follows:
|4,065 barrels
|3,917 barrels
|2,677 barrels
|2,540 barrels
|none (down for repairs)
|2,356 barrels
|January 2001
|2,256 barrels
|February 2001
|1,553 barrels
|March 2001
|1,721 barrels
Taxpayer requested use of a 50% decline rate based on actual production for calendar year 2000 and confirmed this rate with production data from the first quarter of 2001. In contrast, the appraiser defaulted to an assumed 30% decline rate, testifying that "30 percent is not always used, but in your first year there's -- unless it produced a whole year, you really can't see a decline rate. And that's why--that's where that 30 percent comes in handy for the Taxpayer and the County." Use of these respective decline rates in the prescribed formula resulted in a significant variation in taxable value; the County valued the working interest at $936,805, and the Taxpayer valued the same interest at $345,062.
After a hearing, BOTA affirmed the County's valuation, reasoning as follows:
"6. The Taxpayer requests that the subject property be appraised using a maximum decline rate of 50%. This decline rate is calculated mainly using production figures taken in 2001.
"7. The facts show that this is a new well, and should be appraised as such. Page five, of the 2001 Oil and Gas Guide, gives guidance as to how such wells are to be appraised. It suggests that an assumed 30% decline rate be used when the actual decline rate cannot be established. Further on it states that requests for a steeper decline curve should be documented by production decline.
"8. In this case, the production decline data supplied by the Taxpayer comes from a period well after the appraisal date, thereby making it irrelevant for appraisal as of January 1, 2001. The County did however, consider utilizing back to back quarters comparing the last quarter of 2000 to the first quarter of 2001. This analysis is commonly used where production figures for the whole year are hard to come by. In this analysis, the decline rate is slightly over 30%. Based on the best evidence available to it when the subject property was appraised, the Board finds that the County correctly appraised the subject property using a 30% decline rate. Therefore, the Board finds that the County's valuation of the subject property should be upheld."
Taxpayer appealed BOTA's decision to the district court, which affirmed BOTA after oral argument based upon the record at BOTA. This appeal followed.
Statutory Guidelines and Theory of Oil and Gas Leasehold Valuation for Ad Valorem Taxation in Kansas
For purposes of valuation and taxation in Kansas, all oil and gas leases and wells are considered personal property. K.S.A. 79-329. Persons who own such personal property are required to file a statement of assessment on standard rendition forms on or before April 1 of each tax year. K.S.A. 79-332a. In practice, the county appraiser then reviews the taxpayer's rendition and determines whether changes to the valuation are required and thereafter notifies the taxpayer of the appraised value. See K.S.A. 2004 Supp. 79-1460. The county appraiser is obligated to follow the Oil and Gas Appraisal Guide (Guide) prescribed by the Director of Property Valuation but may deviate from the Guide on an individual piece of property "for just cause shown and in a manner consistent with achieving fair market value." K.S.A. 79-1456. In determining the value of such property, the appraiser must also consider statutory factors of value.
"Except as otherwise provided in subsection (b) of this section, in determining the value of oil and gas leases or properties the appraiser shall take into consideration the age of the wells, the quality of oil or gas being produced therefrom, the nearness of the wells to market, the cost of operation, the character, extent and permanency of the market, the probable life of the wells, the quantity of oil or gas produced from the lease or property, the number of wells being operated, and such other facts as may be known by the appraiser to affect the value of the lease or property." K.S.A. 2004 Supp. 79-331(a).
Consideration of these statutory factors is mandatory; failure to take into consideration any of these statutory factors will invalidate the assessment. See Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 14-15, 453 P.2d 59 (1969). In the context of oil and gas valuation, failure to give consideration to known production decline in making an assessment may be considered inadequate consideration of the "probable life of the wells," thus rendering the assessment arbitrary, capricious, and void as a matter of law. Angle v. Board of County Commissioners, 214 Kan. 708, 713, 522 P.2d 347 (1974).
Our Supreme Court recently addressed the theory of oil and gas valuation in Kansas in Board of Ness County Comm'rs v. Bankoff Oil Co., 265 Kan. 525, 960 P.2d 1279 (1998), where the following explanation was quoted with approval:
"'[T]he theory of the [Oil and Gas Appraisal Guide issued by the Division of Property Valuation] is that we are appraising the reserves that are in the ground. And so the guide, the basic mechanics of the guide is to discount income over a period of time to reflect the production capabilities of that reserve. And then it combines with that a rate of decline which is indicating that that reserve is depleting. That is combined with a discount, discounting the money--for the money that is not received until a later time. You get a present worth factor, which is a multiple of money, and that's multiplied times the value, or price of the oil, times the production; and that's to indicate a probable reserve value, from which is deducted the expenses for lifting the oil, to get a net working interest. Then they add the equipment, production equipment, to that, for the working interest. So it's based on the probable life of the reserve, and the probable dollars per barrel that will be received by the operator, or the working interest.'" 265 Kan. at 529.
As then noted by the court, this theory provides the basis for a mathematical formula to compute gross reserves:
_________________ x _________________=_________________x__________________ =________________
|1. Total Amount (barrels) Production
|2. Net Price as of Jan. 1
|3. Estimated Gross Income
|4. Present Worth Factor
|5. Estimated Gross Reserve Value
265 Kan. at 529.
Finally, the court recognized that "[i]t is apparent that the determination of the decline to be applied to the lease becomes the most critical factor in establishing its valuation." 265 Kan. at 530.
Standard of Review
Judicial review of orders of BOTA is governed by K.S.A. 77-621. For purposes of this appeal, application of this statute requires the appellate court to grant relief if: (i) the agency has erroneously interpreted or applied the law, K.S.A. 77-621(c)(4); (ii) the agency has engaged in an unlawful procedure or has failed to follow prescribed procedure, K.S.A. 77-621(c)(5); (iii) the agency action is based on a determination of fact, made or implied by the agency, that is not supported by evidence that is substantial when viewed in light of the record as a whole, K.S.A. 77-621(c)(7); or (iv) the agency action is otherwise unreasonable, arbitrary, or capricious, K.S.A. 77-621(c)(8).
On appeal of BOTA's decision, the party complaining bears the burden of demonstrating that the agency erred. K.S.A. 77-621(a)(1). When the district court has reviewed an agency decision prior to this court's review, we focus on the agency action and apply the same standards of judicial review. Connelly v. Kansas Highway Patrol, 271 Kan. 944, 964, 26 P.3d 1246 (2001), cert. denied 534 U.S. 1081 (2002).
When construing tax statutes, imposition provisions are considered penal in nature and must be construed strictly in favor of the taxpayer. In re Tax Appeal of Harbour Brothers Constr. Co., 256 Kan. 216, 223, 883 P.2d 1194 (1994). Interpretation of any statute is a question of law over which this court has unlimited review. Matjasich v. Kansas Dept. of Human Resources, 271 Kan. 246, 250-51, 21 P.3d 985 (2001). Although BOTA's decisions in its area of expertise are given deference, this court will take corrective steps if BOTA's actions are erroneous as a matter of law. In re Tax Appeal of Intercards, Inc., 270 Kan. 346, 349, 14 P.3d 1111 (2000).
Is BOTA's Finding that Taxpayer's Requested Decline Rate Was "Calculated Mainly Using Production Figures Taken in 2001" Supported by Evidence That Is Substantial When Viewed in Light of the Record as a Whole?
Taxpayer first argues that BOTA's finding that Taxpayer's requested decline rate of 50% was "calculated mainly using production figures taken in 2001" was not adequately supported by the record. We agree. This finding is a mischaracterization of Taxpayer's approach to value and is not supported by the record.
Taxpayer's requested decline rate was calculated using production numbers for July 2000 through December 2000. Taxpayer's production manager testified at the BOTA hearing that the requested decline rate "was reached originally with just the production we had through the calendar year 2000. It was confirmed with production through April 2001 and a prorated number for the first 14 days of May in 2001. Then taking all current data up through April 2002, it was once again confirmed."
BOTA misstated the evidence in concluding Taxpayer's requested rate was "calculated mainly using production figures taken in 2001," when the record shows it was calculated using 2000 figures and merely confirmed with figures from 2001 and 2002. BOTA then based its decision to adopt the County's assumed 30% decline rate at least partially on the fact that BOTA erroneously perceived Taxpayer's approach as based on periods beyond the calendar year preceding assessment. (Emphasis added.) Because this factual finding was not supported by evidence that is substantial when viewed in light of the record as a whole, we are obligated to set aside BOTA's finding in addressing the ultimate issue of leasehold valuation. See K.S.A. 77-621(c)(8).
Did BOTA Err in Declaring the Production Data for 2001 "irrelevant for appraisal as of January 1, 2001"?
Taxpayer next argues BOTA misapplied applicable law by failing to consider the subject well's post-valuation production data and in finding the well's production data for 2001 was "irrelevant for appraisal as of January 1, 2001," contrary to Bankoff, 265 Kan. 525. Taxpayer further argues that BOTA made inconsistent findings when it found that 2001 post-valuation date production data was irrelevant but simultaneously approved the County's use of the same data.
We conclude that BOTA's statement regarding the irrelevance of the 2001 data is an erroneous interpretation or application of the law because it is contrary to the Guide and the holding in Bankoff. According to our Supreme Court,
"[a]llowing consideration of production data collected after January 1 when a lease suffers a decline late in the year conforms to generally accepted appraisal procedures in the oil and gas industry and is consistent with the definition of fair market value of K.S.A. 79-503a, despite the apparent incongruity with the statement that property is to be assessed as if a sale had been consummated on January 1.
"Refusing to allow consideration of post-January 1 production data when assessing an oil or gas lease that has suffered a decline in production would be to ignore relevant and available factual information pertaining to the lease's future productivity and income. This result is not required by K.S.A. 79-503a, is contrary to assessment principles embodied in the statutory scheme, and denies the expertise wielded by the Director of Property Valuation in adopting the Guide." 265 Kan. at 543-44.
The County is incorrect in stating that Bankoff does not apply. Bankoff essentially recognized the importance of considering all available data, whether or not available on the valuation date.
"Under our ad valorem taxation scheme, the valuations are being reported, altered, tested, appealed from, and determined during essentially the first half of the tax year. An overview of the entire process and consideration of the numerous statutes makes it clear that all available appraisal information is to be utilized regardless of whether the data originated before, on, or after January 1 of the tax year." (Emphasis added.) 265 Kan. at 543.
In this case, Bankoff allows consideration of post-valuation production data to confirm prevaluation market trends in determining future productivity and earning potential. BOTA erred as a matter of law in declaring the 2001 production data "irrelevant" to determination of the fair market value of the subject interest. See K.S.A. 77-621(c)(4); Bankoff, 265 Kan. at 544.
Did BOTA Err in Upholding the County's Valuation?
Finally, Taxpayer argues generally that BOTA's errors are "outcome determinative" and warrant reversal of the valuation determined, arguing that the County's approach departs from prescribed procedure set forth in the Oil and Gas Appraisal Guide and that the Taxpayer's approach conforms to the Guide. Both parties are in agreement that the subject property should be treated as a "new lease" for purposes of identifying the applicable provisions of the Guide. Those provisions, in their entirety, state as follows:
"Use the first few months of production to establish the decline rate.
"If the first few months of production and all data available indicate no decline, it is suggested the Appraiser consider the use of an assumed 30% annual decline rate and evaluate the property on this basis. This, however, is not automatic and is to be used only when the actual decline rate cannot be established. Use of a proven neighborhood decline rate may be considered appropriate after proper consideration for flush production, but only when the new well or wells are completed in the same reservoir. Requests for consideration of percentage decline above 30% or adjustment by the Appraiser below 30% should be documented by production decline, water cut and/or gas oil ratio curves.
"Abnormal sharp decline is usually found with initial production from newly completed wells on new leases, added wells on existing leases, and recompletions or workovers on existing leases. The Appraiser should consider application of historic declines when actual declines are uncertain or are obscured from lease development or workovers. A lease with initial 'flush' production will show an abnormal sharp decline followed by change in the decline rate to normal rate of decline. If the property shows a constant rate of decline after the 'flush' production, the appropriate present worth factor for that rate should be used with production annualized for the period reflecting the stabilized production period.
"A decline curve, with downtime noted, should be submitted with the filing when an adjustment for abnormal decline is requested. No production period less than four to six months should be used to establish an abnormal decline. In addition to decline curves, water cut, and/or gas oil ratio curves may be filed with the filing to document changes in reservoir behavior." 2001 Oil and Gas Appraisal Guide, pp. 5-6.
The Taxpayer relies on that provision requiring use of "the first few months of production to establish the decline rate" whereas the County argues that there is obvious "flush" production in the first 2 months after recompletion that should not be considered in calculating decline rate, requiring use of the "constant rate of decline after the 'flush' production." (Emphasis added.) The County relies on that provision authorizing "use of an assumed 30% annual decline rate," whereas the Taxpayer argues that "this is not automatic and is to be used only when the actual decline rate cannot be established." The Taxpayer argues that it relies on "all data available," whereas the County argues that "no production period less than four to six months should be used to establish an abnormal decline."
It is clear to this court that the Guide alone may not provide sufficient precision to resolve the issues framed in this appeal. Accordingly, in resolving apparent ambiguities in the Guide, we rely on principles of law set forth in our statutory scheme as interpreted and applied by our appellate courts. To the extent that the Guide is not consistent with these principles of law, it is erroneous as a matter of law. See Garvey Grain, 203 Kan. at 12.
Flush Production Data
First, we must determine what should be and what should not be considered eligible data from which to determine annual production and decline rate for the prescribed formula. The County argues that July and August 2000 production should not be considered because the recompleted well was experiencing flush production. The Taxpayer argues and the district court held that the County's failure to raise this issue at BOTA bars consideration of the argument on appeal. We hold that, whether or not argued at BOTA, flush production is so common and so prominently addressed in the Guide and our case law that it cannot be ignored.
The Guide advised that the "prior year production may not represent the production capability of the lease for several reasons," including when "[l]ease production began during the year with 'gusher' characteristics (flush production) followed by rapid decline to a stabilized level." Moreover, for new leases, the Guide is explicit in stating that where a more constant rate of decline is apparent "after the 'flush production,'" this more constant rate of decline should be utilized. Additionally, we know from Bankoff that "flush production" is the reason for the discount provided in K.S.A. 79-331(b) and that this subsection "compels appraisers to anticipate a decline in production, even though no decline is apparent from a lease's prior production history." 265 Kan. at 540. Bankoff also recognizes that the failure to account for flush production would "result in an inaccurate valuation and assessment." 265 Kan. at 541-42; see State ex rel. Stephan v. Martin, 230 Kan. 747, 641 P.2d 1011 (1982).
For all of these reasons, we hold that BOTA erred as a matter of law in ignoring the impact of flush production apparent in the months of July and August 2000 for the subject property. We decline to remand for a finding as to flush production because the phenomena can and should be identified exclusively from an analysis of raw production data. 2001 Oil--Gas Appraisal Guide, pp. 2-3 (requiring adjustment of production for "gusher" characteristics based solely on rendition data). Here, the production from both July and August 2000 exceeded any subsequent monthly production by more than 50%. Production data from these months was clearly abnormal and should not be considered for purposes of determining decline or for purposes of determining annual production as factors to be employed in the formula to calculate gross reserve value.
First Quarter 2001 Production Data
As discussed and concluded above, we follow Bankoff in holding that first quarter production data from the subject property was relevant to "the lease's future productivity and income"; clearly the information is relevant to determination of decline rate here just as it was in Bankoff.
Proper Use of Data in Determining Decline Rate and Annual Production
Under the Guide, proper valuation of any oil well begins with a determination of the annualized production for that well. BOTA did not address the discrepancy between the parties' annualized production figures. The County used the proper calculation but improperly included the months of flush production. Taxpayer merely multiplied the December 2000 production by 12--a method not recommended by the Guide.
For leases which have produced less than 12 months during the prior year but commenced production prior to July 1, page 3 of the Guide recommends calculating the annualized production "by dividing the production for the period of the prior year that the lease did produce by the number of days it produced to ascertain the bbls/day and then multiply the B/D by 365 to calculate the annualized production." After disregarding flush production, the subject well produced for 92 days and produced 7,573 barrels, or 82.3 barrels per day, yielding an annualized production of 30,045 barrels.
Having established the annual production for the formula, we address the proper approach to determine decline rate and its corresponding present worth factor. In Bankoff the Supreme Court affirmed BOTA's reliance on two approaches to determine decline in similar circumstances: (i) comparison of "back to back quarters," specifically the last quarter of the prior year compared to the first quarter of the tax year; and (ii) comparison of the previous year's production with an annualization of first quarter production from the tax year. In Bankoff, these approaches achieved the same rate of decline but this may have a been mathematical coincidence.
The back-to-back quarter analysis is acknowledged by the Guide, especially where "the production is manifesting an accelerated rate of depletion." Guide, p. 6. Here, BOTA recognized that back-to-back quarter analysis "is commonly used where production figures for the whole year are hard to come by," but neither BOTA nor the County performed the analysis correctly. In these circumstances, where the lease was down for repairs during 1 month of the last quarter 2000, production from the final 3-month period of production (September, October, and December) should be compared to production from the first quarter of 2001. Comparing the sum of (adjusted) the last quarter of 2000 [7,573 barrels] to the sum of first quarter of 2001 [5,530 barrels], the quarterly decline is 26.9%, which--based on the table provided in the Guide--corresponds to an annual decline in excess of 50%.
The alternative analysis adopted by BOTA in Bankoff was not performed here. We note that the Seward County Appraiser performed an iteration of this analysis, however, and concluded that the lease was experiencing a 36% annual decline. The mathematical problem with the appraiser's iteration is that she annualized comparative data from 6 months in 2000 and 3 months in 2001. This annualization tends to flatten the decline curve that would be expected if one had a complete production history from 1 or both years; i.e., the hypothetical missing production from early 2000 would be greater than the final 6 months, and the projected missing production from later in 2001 would be less than the first 3 months. Where data is incomplete, the most accurate mathematical calculation of decline employs actual production for equal time periods on both sides of the fraction, as is the case with the back-to-back quarter analysis approved above.
In order to confirm the accuracy of the result achieved by the singular use of back-to-back quarters, we examine the record to determine whether other evidence tends to support or refute this result. First, we note that the Taxpayer supported its decline rate request with engineering curves produced in the ordinary course of its business; all such curves demonstrate a projected decline rate in excess of 50% for the subject property. Second, we note that Taxpayer also submitted two engineering reserve analyses demonstrating that gross estimated oil recovery for the subject property was nearly 20% less than the gross recovery associated with the 50% decline rate; clearly, use of the 50% rate has not undervalued this property. Third, we note that monthly decline for the months in calendar year 2000 following flush production averaged 6%, thus corresponding to an annual decline far in excess of 50%. Fourth, we note that first production in late June 2000 barely disqualified this property for special treatment under K.S.A. 2004 Supp. 79-331(b), applicable to new wells producing after July 1 of the calendar year preceding the tax year; if 79-331(b) had applied and its methodology was adopted with known data for the subject property, the resulting value would lie within 2% of the working interest value when calculated with a decline rate in excess of 50%. Finally, even if we were to ignore flush production and the 2001 data, actual production achieved in calendar year 2000 by the new well clearly supports a decline rate in excess of 50%.
In summary, we conclude that BOTA: (i) based its action on a determination of fact, i.e., that Taxpayer calculated its decline rate "mainly using production figures taken in 2001," that is not supported by evidence that is substantial when viewed in light of the record as a whole, requiring relief pursuant to K.S.A. 77-621(c)(8); (ii) erroneously applied the law in considering first quarter 2001 production "irrelevant" for valuation purposes, requiring relief pursuant to K.S.A. 77-621(c)(4); (iii) failed to follow prescribed procedure in adopting an assumed decline rate when there was adequate data to establish a rate, requiring relief pursuant to K.S.A. 77-621(c)(5); and (iv) failed to follow prescribed procedure in adopting the County's purported "back-to-back quarter" comparison that was mathematically flawed, requiring relief pursuant to K.S.A. 621(c)(5).
In granting relief pursuant to K.S.A. 77-622(b), we reverse the district court, vacate the order of BOTA, and we remand to the district court with directions to remand to BOTA for a determination of the value of the subject property in a manner not inconsistent with this opinion, together with a calculation and order of any refunds to the Taxpayer and royalty interest that may be required as a result.
Reversed and remanded with directions.


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Puempel rounding out his game in Binghamtonby Alyssa Dombrowski
As left wing Matt Puempel of the American Hockey League's Binghamton Senators continues to evolve as a hockey player, one thing has remained constant: his natural ability to create offense.
"He's been a goal scorer wherever he's gone, and that has definitely followed him here," said Senators coach Luke Richardson. "His ability to look for openings offensively and his shot -- it's a heavy, major-league shot -- those are just God-given talents that aren't teachable to some people."
The 21-year-old Puempel, selected by Ottawa at No. 24 in the 2011 NHL Draft, spent four years in the Ontario Hockey League with Peterborough and Kitchener from 2009-13. In his first season with Peterborough, he was named the Canadian Major Junior Rookie of the Year after recording 64 points in 69 games.
Puempel made his professional debut with Binghamton at the end of 2011-12, notching one goal in nine games before heading to Kitchener for his final junior season. He appeared in two regular-season AHL contests and notched two goals in three games during the 2013 Calder Cup Playoffs, then joined the Senators full-time at the start of this season.
"Coming out of the OHL, it's similar to the AHL in the lifestyle," Puempel said. "But obviously, the players here are a lot bigger; it's grown men now that you're playing against. The time and space are eliminated pretty quickly, so you have to make plays a lot quicker, or you're going to get hit a lot harder."
Richardson, who played two seasons with Peterborough before beginning his pro career, can speak to the adjustments his top rookie scorer has had to make this year.
"It's a difficult transition when you're always the best player and then you come to the next league and have to start all over again," Richardson said. "It's humbling, but he hasn't taken any strides backwards; he's really taken progressive steps forward. His maturity level has definitely grown his first year pro."
Puempel has put up the numbers to prove it. The 6-foot forward has 28 goals and 18 assists for 46 points in 68 games this season, ranking second on the Senators in goals and fifth in points. He is third among all AHL rookies in goals and in the top 10 for total first-year points.
"It was a tough adjustment at the start, but once you feel more comfortable and confident, I think it becomes more natural with practicing, working out, getting stronger and just trying to get better every day," Puempel said. "It's what you have to do at this level in order to move on [to the NHL]."
The Essex, Ontario, native is in good hands as he develops under fellow first round-draft pick Richardson, who was taken seventh by the Toronto Maple Leafs in the 1987 draft and played for six different teams during his 20-year NHL career, finishing with Binghamton's parent club, the Ottawa Senators.
"He knows what he's doing back there, that's for sure, and he knew what he was doing when he played too," Puempel said. "He's been in our situation, so he knows where we're trying to go and what we have to do to get there; he helps a lot, and we're really lucky to have him."
A longtime veteran of the game, Richardson has worked closely with Puempel to maximize his instinctive talent.
"At times this year we've put him on lines that are more checking lines, to teach him a bit more of the defensive responsibilities so that he can become that complete 200-foot player," Richardson said. "I think he's realized that playing good defense means you just get the puck back faster. To his credit, he's really worked at it and has gotten better."
Puempel's priorities for his development align with those of his coach.
"I think a big part of the American League is working on defensive zone play in order to make the next, biggest adjustment of everyone's career, which is the NHL," Puempel said.
According to Richardson, the forward has gone above and beyond in his efforts to learn during his first year pro.
"He's the first guy to actually come in to the video room and ask questions about things that went wrong on goals-against," Richardson said. "He's not afraid to put himself out there, which is going to get him to the next level even faster."
But Puempel doesn't just listen to his coaches' feedback; a true professional, he absorbs and reacts.
"He doesn't get down when you talk to him, or pout and [not] produce for a couple weeks," said Richardson. "He's confident in his ability, so he's able to take constructive criticism and implement it into his game.
"He's had to alter some of his game, but at the same time is getting the same results, so that's a real good sign of maturity in a hockey player."
Awaiting his first recall by Ottawa while closing in on a Calder Cup Playoff berth with Binghamton, Puempel is quick to respond when asked what he can bring to the table at the NHL level.
The answer has been the same for the past 21 years.
"Growing up, I've always been known as an offensive guy," Puempel said. "I like to score goals. Hopefully, that's something I can translate to the next level."
For the latest news, scores and stats from around the American Hockey League, visit theahl.com.


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If you are interested in group classes please register below. We will be holding classes on Tusdays, Thursdays, & Saturdays. The month of September is Free and then the cost of the class is $44.99 per month.
These classes are for 4th - 6th graders and there is no prior experiance needed. These classes will continue through the school year.
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Sherri Shepherd Mistakenly Thought Someone Broke Into Her House, So Now She Wants a Gun
Sherri Shepherd thought someone tried breaking into her house when her security system went off. It was a false alarm, but it shook her enough to want to buy a gun.
Shepherd revealed on the April 25 episode of 'The View' that she was petrified when her alarm went off (its message: "Warning! Intruder, get out of the house!"). The cops arrived to her New York City home within seven minutes and told her it was a false alarm.
Shepherd was at home with her husband, Lamar Sally, and son Jeffrey at the time of the incident.
"I'm trying to calm Jeffrey down and all I had was this wicker basket," Shepherd said (via Radar Online). "I have nothing, a bat, nothing. We're going to get a gun."
Just an idea, but Shepherd lives in NYC, which has some of the strictest gun control laws in the county: Maybe just ... get the bat first?


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The Capital Improvement Program (CIP) consists of projects that involve the construction of infrastructure and major facilities and the acquisition of large equipment (generally over $30,000). The Capital Improvement Budget differs from the Operating Budget because of its "multi-year" nature, which means that a project can span more than one fiscal year and its budget is active until the project is finished.
The Capital Improvement Program (CIP), which is adopted on a calendar-year basis, details expected resources and planned expenditures over a five-year period, lists projects for each capital improvement fund, and provides descriptions of projects, construction scheduling, and maps. In approving the CIP, Council actually appropriates the funds for the plan year, while approving, in concept, the plan for the future years.
Capital improvement projects are generally financed through debt instruments, including bonds and certificates of obligation, which are paid for with property taxes or revenue from proprietary funds.
2019 Adopted CIP
2018 Adopted CIP
2017 Adopted CIP
2016 Adopted CIP
2015 Adopted CIP


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Jessica Simpson graced the cover of New York Magazine's spring fashion issue released this week receiving a nod from the publication as a fashion mogul and coined the "$1 Billion Girl". But it's her outrageously high hair that clearly steals the show in this picture, leaving us to wonder, how did she get this look? Jessica's secret to her heightened hair is, of course, extensions. Her line, Hairdo Clip-In Extensions, is filled with hair additions from volumizing products, to styles that add length and color.
Her hairstyle for the shoot is Bardot-done-big but Hairdo wants your help naming the style you think helped achieve her cover look. Just head over to Hairdo's Facebook page today and vote on the Hairdo Clip-In Extension you think was used on her look. The first ten to correctly choose the style will win a Hairdo 21" Human Hair Clip-In Extension, valuing at $500 or any Hairdo Extensions of their choosing. Here are a few of the other extensions available:
If you're not a winner in this contest, have no fear! Five lucky Product Girl readers will have a chance to win a style of their choosing. Just leave a comment below with your favorite style from their Facebook page… and spread the word! The winner will be chosen at random next Saturday. Good luck!


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What an insanely full week I've had! Last weekend was full to the brim with fun things...and the weekdays full of presentations, projects and class debates!
My lovely roommate (Rochelle) and I were able to attend Bard on the Beach: Taming of the Shrew last week...and it was incredible! Bard on the Beach is an annual Shakespeare Festival which takes place at Vanier Park (on the beach) in Vancouver. It's absolutely one of my favorite venues, as the stage is open to the elements, creating an amazing backdrop of the ocean and mountains!
We had way too much fun!
On a not so great note....this is what our front door currently looks like. Our apartment is getting a face lift, which means = new stucco, new windows, new doors, and new storage units. But it also means a lot of zig-zagging around construction workers, lumber, and metal fences! We are very much looking forward to when this is all over!
Here I am being a weirdo...this is how I eat my salted caramel fraps. Please don't judge me. I just like being able to taste all the delicious caramly and salty goodness before it all dissolves...
Jordyn and I got to see Tegan and Sara in concert last week....and we had fantastic time hanging out beforehand, eating good food, and enjoying great music!
p.s. ♥ kelsey


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ST. PAUL, MINN.—Beating the Chicago Blackhawks usually requires a certain kind of performance: bruising, aggressive and unflappable.
That's precisely what the Minnesota Wild produced, entertaining the fans at their first home playoff game in five years.
They had a little luck, too, when Jason Zucker blindly sent his bad-angle overtime shot toward the goal.
Zucker scored at 2:15 of the extra period to give the Wild a 3-2 victory on Sunday to pull within 2-1 in the Western Conference quarter-final series.
"I don't know if I even saw the net. I probably didn't even look at the net," said the rookie Zucker, who raced to the corner and jumped against the glass to celebrate. "I just tried shooting it, and it happened to go in for me."
Pierre-Marc Bouchard had a goal for the Wild after Johnny Oduya scored for the Blackhawks late in the first period. Patrick Kane had two assists for the Blackhawks and has five in the series.
Zach Parise's first goal of the series came early in the third period, but Duncan Keith got one back for the Blackhawks with 2:46 left in regulation after a slow line change by the suddenly conservative Wild.
That forced the second overtime in three games of this best-of-seven series. But rather than losing their edge in the locker room, the Wild returned to the ice after the third intermission with the same fire they had all afternoon.
"They just took it to another level," Blackhawks captain Jonathan Toews said.
He added: "You can't go out there and try to make pretty plays. It's got to be ugly. We're not doing that enough. Once we start doing that, we've got the strength, the speed and skill to get on the board and make things happen."
Game 4 is here on Tuesday night.
"I think we have to get greasy goals if we want to be successful. There's too much on the outside. We've got to get determined in that front area," Blackhawks coach Joel Quenneville said.
After taking the top-seeded Blackhawks to overtime in Game 1 at Chicago, the Wild fell flat and lost 5-2 in Game 2. They took full advantage of the shift in venue and fed off the noise and excitement in the building.
Trying to match the Blackhawks and their speed, deft passing and seemingly infinite depth would be an impossible task for the Wild, so they knew they needed to bring more energy to fuel the announced crowd of 19,238 and a nasty streak to distract the visitors a bit from their finesse-based game.
The hits in the first period were 17-4 in favour of the Wild and 34-13 for the game, with eight by Cal Clutterbuck and seven by Devin Setoguchi.
"They've got some physical players, and I think the crowd was really into the game too," Keith said. "Loud building. They got that rave music going all game long. It gets the place rocking in there."
Corey Crawford made 34 saves for the Blackhawks, but the Wild found a potential weakness on the top shelf. All three of their goals went high. The last two of them came off a feisty forecheck.
Rookie Charlie Coyle fished the puck off the end boards to set up Parise, the first goal of the series for the first line. Then Matt Cullen didn't give up on maintaining possession after falling on his stomach behind the net in overtime, poking a pass to Zucker before Oduya swooped in.
"I'm a Minnesotan, so I know how long people have been waiting for playoff hockey. It's a lot of fun," Cullen said.
Bouchard and Stephane Veilleux are the only two players left from the 2003 Wild team that reached the Western Conference finals, and Veilleux played for two other teams before returning last season. They're two of five players, with Mikko Koivu, Josh Harding and Niklas Backstrom, remaining from 2008, the last time they made the playoffs.
"You've got to go through it, and you've got to experience it," Parise said. "Remember that some of these guys have only been in three playoff games. But the good sign is that we got better from the first two games."
The Blackhawks started slowly in the playoffs in 2010, too, when they won the Stanley Cup. With 10 players still around from that season's roster, including most of their star-packed core, they're poised to make another run for the title.
Three years ago, they fell behind Nashville 2-1 in the first round before winning the series in six games. They needed six games to beat Vancouver next, too, before sweeping San Jose to reach the finals.
"We had the momentum going into overtime, but we're just going to have to forget about that one," Crawford said.
The Wild outshot the Blackhawks 29-17 over the first 40 minutes. Harding stopped 25 shots in all.
"It was a close game, but I think at the end of the day, they deserved to win tonight," Keith said.


text: rix wrote: > I don't know if anyone else has noticed this, but it seems like I die > alot easier online than I do just playing bots.It seems like it only > takes a couple of shots to kill me. Is this just my perception because > I'm more nervous playing online, or has someone else had this problem > too? Also, I was wondering how some of the players flip in the air? I > haven't seen anything about that ability in the manual. > TIA > Rick Belins The low level bots do less damage to the human players. Try with a level 5 bot for example.


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Man Steals $35 Worth of Ribs, Goes to Jail for 50 Years
What's that they say about the punishment fitting the crime?
A man in Waco, Texas has been sentenced to 50 years in prison after he was convicted of stealing a rack of ribs.
Willie Smith Ward, 43, committed his fall-off-the-boneheaded crime back in 2011 when he pilfered the ribs from a grocery store and then threatened an employee who confronted him.
Smith is no Wet-Nap-behind-the-ears criminal, which may explain why he received the harsh punishment. It turns out he has a score of convictions under his belt, ranging from burglary and assault to leaving the scene of an accident and possession of cocaine.
So, you could say he's finally gotten what's coming to him. Kind of like an eye for a ribeye.


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Maverick County Mapping Service
If this is your first time using our services, please take a few moments to read the entire page before proceeding to the mapping site.
Select one of the links below to begin the mapping application.
Maps open in a new window.
For slow internet connections
or low screen resolutions
Dial-up users, 800x600 view
For fast internet connections
or high screen resolutions
Broadband users, 1024x768+ view
- What is ArcIMS technology?
This site uses ArcIMS technology. ArcIMS is a powerful GIS application that will allow you to manipulate GIS data in several ways. You can:
- View information about various data layers, such as Watershed Boundaries, Major and Minor Aquifers, and Roads.
- Find a City, Stream, Soil Type, Road, and more.
- Build your own geographic queries to pinpoint a location.
- Locate an address, measure distances, and create buffers around specific features.
- Create your own custom map, complete with title and legend, and print it out.
- What are layers and layer groups?
A layer is a set of data that can be made visible on the map. For example, the Cities layer contains data for each city in the county. By making this layer visible, you will be able to see the cities on the map.
The various data layers are organized into folders.
After clicking on the Layers button, you can expand the folder groups to see the layers associated with a particular group.
- How do I make layers visible on the map?
To the left of each layer's name on the Layers page is a check box that governs whether or not a layer is visible.
Check the box to see the layer on the map. If you are unable to do so because the box is grayed out, this means the layer cannot be seen at the current extent of the map and therefore cannot be made visible at this time.
To zoom to the extent on the map where the layer can be seen, simply click the magnifying glass next to the layer's name. You will now notice the check box next to the layer's name is no longer disabled, and you may check the box to make the layer visible on the map.
- What is the active layer?
In order to use any of the mapping tools, you must first select a layer to analyze. This layer is called the active layer.
To make a layer active, you first must make it visible on the map by checking the box next to the layer's name. Upon doing this, you will notice the layer's name is now a clickable link. You may now make the layer active by clicking the layer's name.
The active layer's name is highlighted in yellow, as well as shown in the frame directly below the map itself.
- I made a layer visible, why can I not see it on the map?
Layers are drawn on the map from bottom to top, denoted by the order in which they are listed.
This means, the last layer listed* on the Layers page is the bottom most layer. It is drawn underneath all other layers on the map. Therefore, if the layer listed above it is also visible, it may be obscuring the layer below it.
If you would like to see the layer below, simply un-check the box next to the upper layer's name.
*This means the last layer listed in a folder group. The folder groups are not in order, so layer 4 from one group may be drawn underneath layer 4 from the group below it.
- How do I view the map legend?
To view the map legend, simply click the Legend button which is located directly next to the Layers button.
The legend is only for those layers currently visible on the map.
- Where can I go to learn how to use the available mapping tools such as Zoom In, Identify and Find?
To learn more about our Interactive Mapping Service, and to learn about the mapping tools, please refer to our online help file.
To view the help file, simply click the link at the bottom of this page.
If you would like to take a step by step tutorial on how to use the mapping application, refer to the tutorial file, listed above the help file at the bottom of this page. Please note, the tutorial is in Portable Document Format.
- How do I start the mapping application?
To start the mapping application, click one of the links at the top of this page.
You have two choices: a low resolution map and a high resolution map.
If your monitor is set to display 800x600 pixels or if you have a dial-up internet connection, select the low resolution map (left link).
If your monitor is set to display 1024x768 pixels or higher and if you have a fast, broadband internet connection, select the high resolution map (right link).


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Focus Area: Digital and Multimedia Forensics
Description: During counterterrorism and criminal investigations, forensic examiners must often determine if audio tracks in digital recordings have been tampered with or altered. As the terrorists and criminals have gained more expertise in this area, better and more sophisticated technology is needed to identify alterations. Southwest Research Institute has developed a new forensic technique to better verify tampering or altering in audio recordings by examining phase discontinuity of various signals within the recordings. Many different tones and signals may be present on a recording. When altering and tampering occurs, some of these likely will show phase discontinuity. Likewise, when the recording has many signals which all show continuity, no tampering has likely occurred. This method can not only show if altering the recording has occurred, but it can lalso show the specific location. Additionally, a corpus of recordings was produced that includes multiple variables such as sources and levels of usable tones, noise, distortions, and confounding factors. The corpus helped determine the effects the variables have on the developed forensic techniques. The final product included the best ways to apply the techniques in forensic examinations.
Project Cost: $286,000
Project Duration: 15 months
Operational Impact: Audio recordings can be accurately and quickly analyzed to determine if they have been tampered with or altered. Additionally, the specific location can be pinpointed, which will allow for the determination of possibly what was actually changed. This could not be done previously.
Deliverable: A new forensic technique to determine when and where audio records have been tampered with or altered
Performer: Southwest Research Institute
End Users: United States Secret Service, Department of Defense, Federal Bureau of Investigation, and Intelligence Community
Transition: Dissemination to end users and publication in a scientific journal


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Manufacturing Recovery? Who says?…
…well, it looks like several folks are saying it!
American Factories were going all out in September – is it a sign that the US economy is picking up? Wall street certainly seemed to respond well to some key indicators at the beginning of October.
Take a look at some of the performance metrics below and you'll get an indication of why…
- The ISM (Institute for Supply Management) Index (PMI™) rose to 51.5 for September from 49.6 in August. Anything above 50 shows growth (growing rather than contracting), and a nearly two point rise reverses previous months declines, the fastest pace since May.
- Pace is slow, but signs are hopeful. The new orders index rose from 47.1 to 52.3 suggesting humming production this month, and suggests November will be good too.
- The economy isn't growing as fast as the Fed Chairman would like. Hence an open-ended QE3 (Quantitive Easing 3) and a statement that interest rates will remain low until 2015.
- JP Morgan Economists are saying that we've seen a slow down in US Manufacturing and it's tracking more like the overall US economic growth – sluggish, suggesting the best may be behind us. Still growing though, but slowly.
Overall I'm a bull on US manufacturing. There are a number of US companies looking to bring back jobs from overseas. But the labor shortage in the US is getting worse. Baby Boomers retiring, not enough skilled or trained workers to take their place. A recent Deloitte and The Manufacturing Institute study stated that manufacturing sector can't find workers with the right skills to fill around 600,000 jobs. Hopefully Cisco's Remote Expert and Cisco's other solutions will help. Check out Ron Kafka's blog titled "Realize Business-Wide Benefits with Cisco's Remote Expert" to find more about Remote Expert.
Now part of that is that manufacturing is still seen as a dirty, grimy place to work for not very much compensation. In actual fact, manufacturing is an exciting place to be today. Young people can often 'BYOD' or 'Bring Your Own Device' to work and get involved in making products that are really changing society. The opportunities for the right folks – young and old, are enormous. Now I'm not saying it's as great overseas and despite Northern Europe's reputation for smart working practices, that region has been hit hard in the last quarter. China's factories contracted for the second straight month too. But I'm still optimistic.
We still need to see how QE3 helps, and we may have a few speed bumps on the way in terms of the election, the 'Fiscal-Cliff' and the fortunes (or not) of Europe and China, but I'm cautiously optimist – maybe it's the combination of the American optimist and the 'Keep Calm and Carry On' Brit in me – perhaps there are benefits to being a duel national after all!
Next blog I'll look at what others like McGladrey are saying – their latest research looks a little gloomy! As always let me know what you think!
In an effort to keep conversations fresh, Cisco Blogs closes comments after 60 days. Please visit the Cisco Blogs hub page for the latest content.
2 Comments
Dr. Jose A. Wong - Perez
… but I'm cautiously optimist — maybe it's the combination of the American optimist and the 'Keep Calm and Carry On' Brit in me — perhaps there are benefits to being a duel national after all! (I feel the same way, that make us "two")…Thanks for having the pleasure to read your interesting keynote, regards from PR…


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International Archery Competition Set Sights on Yankton South Dakota
I saw it on twitter the other day. Huge international archery event coming to Yankton, South Dakota. Part of the press release read,
The NFAA Easton Yankton Archery Centre was unanimously awarded the right to host the 2015 World Youth Championships by World Archery's Executive Board in May.
The bid, submitted by the National Field Archery Association Foundation, met all the Executive Board's stringent criteria, designed to select the most suitable host for a World Archery Youth Championships.
The reason I wasn't too surprised is because of a guy whose name is Bruce Cull. Bruce owns Dakota Archery in Yankton. When you talk archery in South Dakota Cull's name comes up. I recall Bruce 'talking about the possibilities' during a conversation in 2000 about how Yankton, South Dakota could become the Bulls-eye of the Archery World.
At the time, I found myself thinking, 'I guess that could happen,' But when take into account the passion for the sport that Bruce and people working around Dakota Archery have it should come as no surprise.
Shout out to Cull who is National Field Archery Association President. It's a huge score for Yankton, South Dakota as well as an even bigger score for the state of South Dakota. Well done, and we'll be watching!


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Alert 2014-18
Subject: Counterfeit Official Checks
Date: April 18, 2014
Description: Savings Institute Bank and Trust Company
Counterfeit Official Checks of Savings Institute Bank and Trust Company, Willimantic, Conn.
To: Chief Executive Officers of All National Banks and Federal Savings Associations; All State Banking Authorities; Chair, Board of Governors of the Federal Reserve System; Chairman, Federal Deposit Insurance Corporation; Conference of State Bank Supervisors; Deputy Comptrollers (Districts); Assistant Deputy Comptrollers; District Counsels; and All Examining Personnel
The above-named bank has reported that counterfeit official checks using a correct routing number of 211174181 are being presented for payment nationwide in connection with an international lottery scam.
The counterfeit official checks do not resemble the bank's authentic checks. The counterfeit items may be identified by the following traits on the front of the checks:
The counterfeit items presented to date have been made payable in the amounts of $8,237.47 and $10,237.47 and contain serial numbers in the 910000 series.
Letters accompanying the counterfeit checks contain the following information in the letterhead: "Publishers Clearing House, From the Desk of the Vice President, International Promotions/Prize Award Department, 1010 Notebook Blvd, Barrie Ontario M5G 2B2 Canada."
The letters inform recipients of their winning status in an international lottery. Recipients are instructed to contact claim agent Robert Garcia at (705) 500-1039 or (604) 375-3558 to arrange for payment of their $500,000 prizes. The letters explain that the enclosed checks are to be used to pay taxes and processing fees.
For additional information and to verify the authenticity of Savings Institute Bank & Trust Company official checks, please contact the Bank's Customer Service Center at 803 Main St., Willimantic, CT 06226, by telephone at (800) 423-0142, or by e-mail at email@example.com.
Consumers who receive counterfeit or fictitious items and associated material should file complaints with the following agencies, as appropriate:
Additional information concerning this matter that should be brought to the attention of the Office of the Comptroller of the Currency (OCC) may be forwarded to
For additional information regarding other types of financial fraud, please visit the OCC's anti-fraud resources page at www.occ.gov/fraudresources.htm.
Ellen M. Warwick


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Ubuntu 8.10 Beta Features
Ubuntu 8.10 beta desktop and server versions have been released. I Download the .ISO file and looked at some of the new desktop features which turned out to be impressive. Some of the Ubuntu 8.10 beta features include Gnome 2.24, X.org 7.4, Linux Kernel 2.6.27, an encrypted private directory, guest session, Network Manager 0.7, Samba 3.2, and more.
I was particularly impressed with:
Guest Session
I've experienced a need for a feature like guest session many times in both student and work environments. When starting a Guest Session you create a temporary password-less user account with restricted privileges. This allows other people to use you computer but restricts them from doing things like accessing the home folder or saving a bunch of files permanently.
Encrypted Private Directory
The Encrypted Private directors comes to us from the ecryptfs-utils package recently promoted to Ubuntu "main". This gives Ubuntu support for a secret encrypted folder withing the home folder.
Gnome 2.24
Gnome 2.24 has some new fixes and features of it's own. Now in Gnome 2.24 Nautilus file manager includes tab support and a few other features. The File Roller archive manager now support ALZ, RZIP, CAB, and TAR.7Z file types.


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Looking to hire or book comedians in Delaware? Since our beginning in 1998, Summit Comedy, Inc. has been an industry leader in supplying the funniest, professional comedians and comedy entertainment for hire in all 50 states. Whether you need a comedian, hypnotist, ventriloquist, celebrity comedian, mentalist or a magician we are your one stop shop for all things COMEDY!
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Printer Friendly Version
Standard ECMA-180
Protocol for Computer Supported Telecommunications
Applications (CSTA) - Phase I
(June 1992)
This Standard specifies application protocol data units (APDUs)
for the services described in Standard ECMA-179,
Services for Computer-Supported Telecommunications Applications.
The field of application of this Standard is the interconnection
of switches and computers in a private telecommunications environment.
Section 2 (clause 5 to clause 7 inclusive) describes the concepts
underlying the Remote Operations model, notation and service.
Section 3 (clause 8 to clause 16 inclusive) contains CSTA-specific
protocol details and forms the main body of this Standard.
Further information on the CSTA
topic is also available.
The following file can be freely downloaded:


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A very popular detox diet, the cabbage soup detox can help you flush out toxins from your body and also lose weight, mostly from getting rid of water retention. Find out how you can use the cabbage soup for either a quick detox or for a 7 day diet. High in fiber, cabbage can be a great detox solution. Celebrities like Jaime Pressly used the cabbage soup diet to lose baby weight, but the bland taste requires more will power than other diets to see it through.Cabbage Soup Detoxing The most extreme form of the cabbage soup detox involve... Read More


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Facebook is all about sharing, but that doesn't mean its billionaire chief can't keep a secret, at least when it comes to his nuptials.
Guests that arrived at Mark Zuckerberg's Palo Alto, Calif., home Saturday, the day after his social network went public, thought they were attending a party to celebrate longtime girlfriend Priscilla Chan's medical school graduation party. Instead, the two got married.
According to The Associated Press, Zuckerberg and Chan tied the knot in the company of fewer than 100 guests, culminating a busy week for the couple.
On Monday, Zuckerberg turned 28 and Chan graduated from the University of California, San Francisco School of Medicine, where she studied pediatrics. On Friday, Facebook became a public company, minting Zuckerberg as a $20 billion man. Saturday, the couple held a surprise wedding and Zuckerberg updated his Facebook status to "married."
A wedding guest told the AP that the wedding had been planned for months, but the date of the IPO had been an unknown "moving target" when the couple set the wedding date.
If you haven't yet stopped by Zuckerberg's Facebook profile to verify his new status, you should. The Facebook chief -- one of the world's most famous CEOs -- shares some interesting personal details.
Were you aware, for example, that Zuckerberg is a vegetarian?
As for Chan, posers have created fake pages for Zuckerberg's new wife, although if you click on Zuckerberg's timeline event "Married Priscilla Chan," which has already been "liked" by more than 700,000 Facebook fans, you'll get to her public profile.
According to it, Zuckerberg's bride has eclectic tastes in books and music -- everything from Kenney Chesney to Lady Gaga and "Harry Potter" to "Pride and Prejudice." She also likes cooking and is a fan of Tieks, a high-end ballet flat.
Speaking of fashion, Zuckerberg did not wear a hoodie to his wedding. He went the more traditional route with a dark jacket and tie.


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Fellowships allow law students to serve public interest
Fifteen students will get hands-on experience with the practice of public interest law this summer, with the support of the 2013 Public Interest Law Fellowships.
Wayne State University Law School created the fellowships in 2009 to help students gain experience before graduation, and to help the nonprofit and government organizations where the students lend their efforts. PILF funds will be distributed as stipends to help students with their summer living expenses. Fellowship recipients are selected be a committee of Wayne Law faculty members, staff and alumni.
One alumnus played a key role in helping law student Kyle Peczynski gain his prestigious internship with the U.S. Environmental Protection Agency this summer.
Peczynski, a Livonia resident who just finished his second year of law school, found the post by researching Wayne Law alumni working in environmental law. He found Steven Chester, former head of the Michigan Department of Environmental Quality and a 1981 alumnus who now is deputy assistant administrator with the EPA in Washington, D.C.
"I contacted him about possible internship opportunities in his office," Peczynski said. "He was very receptive of my inquiry, and sent my resume to the person in charge of hiring in the D.C. office. That person then told me that he would like to interview me for a position in the summer clerk program. I think Mr. Chester must have been looking out for me as a fellow member of the Wayne Law community, because I was hired after a 15-minute phone interview. Lesson: Talking to people is everything, especially if you have something in common with them."
Peczynski will spend the summer working in the EPA's Office of Enforcement and Compliance Assurance, and he's grateful that the PILF funds will make it possible without financial pain.
"My position this summer is unpaid, and it happens to be in one of the most expensive cities in the United States," he said. "The PILF makes positions like mine feasible, and I hope that it continues to benefit students with a passion for public interest in the coming years."
He plans to seek work in public interest environmental law after graduation.
"I am also interested in how the law will shape energy development and climate policy in the coming years," Peczynski said.
He'll be in exactly the right place this summer to explore that interest.
Wayne Law student Ana Stutler, a Detroit resident, won a PILF award last year and this year, as well. Last summer, Stutler worked with lawyers on the Sexual Assault Unit at the Wayne County Prosecutor's Office, which said was "a major learning experience," she said. This summer, she'll lend her talents to the Neighborhood Christian Legal Clinic in Indianapolis.
"First, I will be working in housing law, specifically focused on foreclosure prevention, landlord/tenant issues and housing consumer scams," Stutler said. "Second, I will be working with the director of the organization in order to learn what it looks like on a very practical level to run a similar organization. The internship is a hugely significant step in my plans to pursue a career in public interest law after graduation, because it is training me in specifically what I hope to be doing — providing faith-based legal services to people in Detroit that are relevant to their needs."
She also is working with her church, Mack Avenue Community Church, to start a legal aid clinic on Detroit's east side.
With a year of law school to go, student Eric Shovein, who grew up in Grosse Pointe Woods, already has a wealth of experience in public interest work. He spent last summer in India, courtesy of a Wayne Law International Public Interest Law Fellowship, working as a legal intern with MASUM, a human rights and torture law organization. And before he started law school, he spent a year working with AmeriCorps programs in Michigan, and two months training with the Peace Corps in Cambodia.
This summer, as a PILF recipient, he's off to San Francisco to work with the Organization for Refuge, Asylum and Migration, and he's quite sure his experiences in India as well as his work with Wayne Law's Asylum and Immigration Law Clinic will allow him to "better connect with ORAM clients and provide with the legal help they need to obtain their deserved refugee status in America."
He'll work from San Francisco with a specific ORAM client in South Africa "to make sure the proper refugee paperwork is completed in the proper manner," Shovein said.
He'll also be assisting ORAM with its research on LGBTI persecution in various countries, and "sending the research to the U.S. State Department and other organizations so that the legal community can better understand the struggles LGBTI people have abroad — and even here," he said.
Shovein plans to work in refugee and asylum law after graduation.
"I want nothing more than to stay in human rights law, especially immigration, given the resilient, brilliant victims of torture who can only make our society stronger and more diverse when they obtain the liberty they very much deserve," he said.
Assistant Professor Brandon Hofmeister directs the PILF program, which offers crucial work experience and networking opportunities for law students, as well as serving public interest, he said.
"Wayne State University Law School is a public, urban law school and is committed to broadly serving the public interest," Hofmeister said. "The PILF program helps our outstanding students to give voice and legal expertise to people and causes that are often underserved by the legal community."
2013 Public Interest Law Fellowship recipients:
Edyth Abraham, Windsor, Ontario — Wayne County Solutions Oriented Domestic Violence Prevention Court
Shahar Ben-Josef, Detroit — Council on American-Islamic Relations – Michigan Chapter
Judith Bohr, Detroit — American Friends Service Committee – Michigan Criminal Justice Program
Connor Brown, Detroit — Maurice & Jane Sugar Law Center for Economic & Social Justice
Jeremy Diamond, Livonia — Atlanta Legal Aid Society
Sarah Douglas-Siegel, Ann Arbor — State Appellate Defender Office
Carrie Floyd, Ann Arbor — Legal Services of South Central Michigan
Melissa Kliemann, Dearborn — Washtenaw County Public Defender
Steven Knox, Mount Clemens — Legal Advocacy for People with Cancer – WSU Law School Disability Clinic
Ben McCoy, Ann Arbor — Great Lakes Environmental Law Center
Nicholas McIntyre, Rochester Hills — U.S. Department of Justice Community Relations Service
Klaudia Nikolli, Grosse Pointe — Legal Aid and Defender Association Detroit
Kyle Peczynski, Livonia — U.S. Environmental Protection Agency
Eric Shovein, Detroit — Organization for Refuge, Asylum and Migration
Ana Stutler, Detroit — Neighborhood Christian Legal Clinic
Photo caption: Kyle Peczynski, Ana Stutler and Eric Shovein


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Office for People with Developmental Disabilities Basketball Bounce benefits local charities
MADISON >> The fifth annual Basketball Bounce took place at Madison Central School, reinforcing healthy living, education and community involvement.
The Basketball Bounce started as part of the Office for People with Developmental Disabilities Healthy Choices initiative in 2009, which was created to promote good health and exercise, connect with local students, and give back to the community as a whole. The competition is the culmination of three months of fundraisers, the OPWDD's walkathon, bake sales and can and bottle drives all go into this event which has given more than $20,000 since it started to local charities, including coaches for cancer and the Boeheim Foundation, which accepted $4,590 from OPWDD this year.
"It's a great opportunity for school kids to get involved with people with disabilities," said State Operations Office Director Mark Lankes.
He said that while the event started out as a way to promote health and fitness, it has evolved into an opportunity for people with disabilities to give back to their communities and those less fortunate.
All of the players from the teams, Big East and Big West are from the Central New York area. Members from the East team, from areas like Herkimer, Utica and Rome, were pitted against basketball players with disabilities from areas like Syracuse and Oswego. Lankes explained that Madison is the middle ground, the line in the sand and it's a perfect location to bring the two teams together.
"Today is a day to help recognize people with special needs," said Varsity Basketball player and Madison senior Ashley Relf. "We're here to welcome them to our school, cheer them on, and have a good time."
"It's important for kids here at Madison and everywhere to learn to treat everyone equally," Relf said. "This gives us an opportunity to do that."
Relf and teammate Shana Beidermann volunteered to help with event, catching balls and helping the teams practice. During the game, the girls watched and cheered each team on. Beidermann said that it didn't matter which team won, because that wasn't the point of the game.
"Winning is not important," Beidermann said. "As long as they have fun, that's all that matters."
After leading most of the game, team West was eventually caught up to by the reigning champions in the East. At the final buzzer, East scored one final three pointer that ended the game with a tie at 31-31.
The game was concluded as the team shook hands and took photos with Juli Boeheim, Syracuse Coach Jim Boeheim's wife. Boeheim was presented with a check from the OPWDD for the Jim and Juli Boeheim foundation which works towards enhancing education and eliminating cancer through research and awareness.
Boeheim said that all of the money raised for the foundation stays local, and will support kids here in Central New York.


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Facilitating the spread of knowledge and innovation in professional software development
Back to login
Suhail Patel explains how Monzo prepared for the recent crowdfunding (run entirely through its app, using the very same platform that runs the bank) which saw more than 9,000 people investing in the first five minutes. He covers Monzo's microservice architecture (on Go and Kubernetes) and how they profiled and optimized key platform components such as Cassandra and Linkerd.
A service mesh is only meant to be used as infrastructure for communication between services, and developers should not be building any business logic inside the service mesh. Other frameworks and libraries can be used to implement cloud native enterprise application integration patterns.
Marios Michailidis shares their approach on automating ML using H2O's Driverless AI. Driverless AI employs the techniques of expert data scientists in an easy-to-use application that helps scale data science efforts; empowers data scientists to work on projects faster using automation and state-of-the-art computing power from GPUs to accomplish tasks in minutes that used to take months.
In this Shane Hastie, Lead Editor for Culture & Methods, spoke to Michael Bolton about the current and future state of testing.
Service mesh architectures enable a control and observability loop. At the moment, service mesh implementations vary in regard to API and technology, and this shows no signs of slowing down. Building on top of volatile APIs can be hazardous. Here we suggest to use a simplified, workflow-friendly API to shield organization platform code from specific service-mesh implementation details.
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The Central Connecticut women's basketball team fell on the road at Robert Morris on Saturday, 75-48. The Blue Devils (11-15, 5-10 NEC) fell to the Colonials (15-11, 9-6 NEC) despite a career-high 10 points from freshman Johnna Fisher.
Junior Jaclyn Babe and freshman Kaley Watras started the game by alternating baskets. Babe registered the Blue Devils first and third scores, while Watras put in the second and fourth. Babe would finish the half with a team-high eight points. Watras was right behind her with six points in the period.
Fisher entered the game with 14:40 remaining in the half and she quickly made an impact on the score. Helping the Blue Devils to a 8-0 run and their biggest lead of the game.
First, she delivered a layup off of a pass by sophomore Jessica Babe to tie the score at 10-10. Fisher followed that with a jumper to increase the Blue Devils' advantage to four points.
A layup by sophomore Lauren Arbogastsplit up Fisher's baskets and Watras capped Central's run with a fastbreak layup that gave her team its biggest advantage of the game, six points.
RMU led by seven points with 3:45 left in the half, but a three by sophomore Jaleen Thomasand four more points in the final 65 seconds of the half, helped Central head to the break trailing by only five.
Fisher scored a team-high six points in the second half to reach her new career mark of 10. Arbogast was Central's second-best scorer in the half with four points.
Fisher finished the game with 10 points on four-of-five shooting and two-of-three from the free throw line. Jaclyn Babe was the only other Blue Devil to score double-digits, she also posted 10 points.
Watras finished with seven points and a team-high seven rebounds with three assists.
A physical game throughout, with 37 total fouls, Robert Morris dominated at the free throw line. The Colonials scored 29 points off free throws.
The Blue Devils return to action Monday night at St. Francis (PA). That game will tip-off at 7 p.m. in DeGol Arena.


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The City of Cambridge is committed to improving the roadways, sidewalks and utilities for community members.
Click on the interactive map to identify construction projects across the city. The map provides the project name, contact information and a link that goes directly to the project webpage.
We know that residents and businesses have many questions before and during construction activity. Please click here to view our construction FAQ page. If you don't see your question in the FAQ's, please contact us or call Public Works.
If you are in a project area and would like to receive email notifications regarding updates, street closures, and other important activities, please call 617-349-4870 or 617-349-4825. Check out our weekly construction updates.
Cambridge citizen requests, now online & on the go! Report issues here.
Have a question?Find the answer in our extensiveFrequently Asked Questions
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Ergosoft Colored Pencil Sets
by Staedtler
Feel the soft new dimension of Ergosoft! Pencils feature a new, innovative soft coating on a triangular-shaped barrel. Grip surface prevents fingers from slipping. Triangular design provides an ergonomic shape for fatigue-free coloring. You can even personalize your pencils by writing your name directly on each pencil barrel! Soft leads are available in regular (3.0mm) and jumbo (4.0mm) sizes, and are break resistant and easy to sharpen. Patented plastic easel case provides convenient handling and storage.
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Around The House & Garden
I have been busy around the yard lately. Everything is coming up and I am starting to become nostalgic for Fall. Soups, canning, crocheting, reading, spiced cider, the smell of […]
I have been busy around the yard lately. Everything is coming up and I am starting to become nostalgic for Fall. Soups, canning, crocheting, reading, spiced cider, the smell of […]
I harvested some veggies from my garden two days ago. Beets, onions, cabbage, carrots, bell pepper, some basil, and one green tomato (that fell off while I was staking them) […]
Everything is coming up around here. I love when my garden starts to take off, it's my favorite! I even picked some young radishes. MMMmmmm..
My garden is full of tiny vegetables. If it ever stops being winter here and gets above 80 degrees…. The sun, the God of the garden without him they cannot […]
For the past two days, I have been helping one of my closest friends build her raised garden beds, and teach her how to companion plant. At first we were […]
Today I spent alllll day helping a friend build her raised beds out of prefabricated raised garden bed wood. At first I was skeptical, but then after working with it, […]
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Stuff and things.
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Living life's beautiful adventure and connecting to world in which we live.
A movement towards balance and self-discovery.
Taking big steps, making big changes, appreciating every little thing along the way.
likely to be consumed into the ether
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Random musings on the writing life. In the mood for a short story? My free stories here: http://ariesshortstories.wordpress.com/
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