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Lisa Murton Beets
Closer scrutiny
If your loan covenants specify that your lender has the right to verify assets and you have not yet been subject to a field audit, you could receive a call any day now. If you're applying for new credit, be advised that many lenders are now requiring quarterly, semiannual or annual asset verifications.
"In light of the current recession and resulting restrictions on credit, lenders have become increasingly prudent in their lending decisions," says R. Austin Marks, CPA, CFF, CFE, CFFA, senior associate at Cendrowski Corporate Advisors LLC. "There will be extra diligence on the front end and stricter terms throughout agreements, including more asset verification and increased transparency. Many businesses are facing the prospect of bankruptcy; without liquidity supplied by lenders, these businesses might become insolvent. The risk that borrowers might overstate their assets in order to stay afloat is one of the primary reasons why lenders are increasingly requiring asset verifications."
Smart Business asked Marks how companies can better understand what it means to be subject to asset verification.
Please provide a general overview of theasset verification process.
Asset verification is the process for whichan asset-based lender, whether it is a bank, a finance company, etc., verifies a creditor's reported assets. Asset verifications are typically defined in the terms of the loan. The lender is basically attempting to ensure compliance with various loan covenants and adequacy of collateral coverage of outstanding loans. Generally, the lender will send field auditors to the creditor's facility and perform various procedures to verify the assets collateralizing the loan. The results of the asset verification can have a wide range of implications from changing the credit terms to calling the loan.
What can a company expect during a sitevisit?
Professional skepticism is one of the first rules of thumb for field auditors on asset verifications. Well-trained field auditors areaware of the potential vulnerable areas for misstatement and will look closely at those facets of the business. In general, field auditors are quite diligent and thorough in rooting out anomalies; if they pose questions that your management or personnel cannot answer or that you can only answer after along delay, there will most likely be follow up in those areas, with closer scrutiny. To the extent allowed in the loan agreement, field auditors often will arrive with as little notice as possible to prevent creditors from having time to 'prepare' for the asset verification. Field auditors also will be cautious not to over rely on information provided by software programs. If incorrect information is input into the software, incorrect results willbe reported. In determining balances or amounts, they will follow the flow of information to ensure the backup information supports the reported balances.
What more will lenders be requiring of creditors moving forward?
Many lenders will be working to ensure that there are no limits to their 'right to audit' clause. They do not want to be limited in their scope, their frequency, how much notice they need to give, etc. They also want to ensure that field auditors have complete access to creditors' information as they see fit. Loan terms would spell out all of these lender rights to avoid problems down the road.
Does the lender have the right to request any type of real-time monitoring of the creditor'sactivities?
Some lenders may require as part of the loan agreement that the creditor allow an Open Database Connection (ODBC) interface between the lender and the creditor's Enterprise Resource Planning (ERP) system. This would allow the lender real-time monitoring of the creditor's transactions inorder to determine compliance. An ODBC interface can integrate an automated monitoring capability into the creditor's system by providing real-time access to critical performance measures and indicators.
What steps can creditors take to ensure successful audits?
Having a sound system of internal control will help the creditor produce more reliable financial information. If you have poor internal controls, you will likely have unreliable reporting mechanisms, and thus unreliable (reported) results. If you know your information is reliable, there shouldn't be any surprises during the audit. On the other hand, if your reporting is unreliable, the auditor might determine an entirely different value from transactions based on his or her own testing. Sound internal controls also help protect you from fraud and protect you from getting hit three ways. First, if fraud is occurring, you lose the value of what has been stolen. Second, if your borrowing level is based on a percentage of accounts receivables that never really existed, you may be over advanced and subject to the lender's make-whole requirements. Third, if your lender determines through asset verification that it lent you money based on assets that were never really there, you may end up incurring higher-than-anticipated borrowing levels and consequently additional interest expense.
R. AUSTIN MARKS, CPA, CFF, CFE, CFFA, is a senior associate at Cendrowski Corporate Advisors LLC. Reach him at (866) 717-1607 or email@example.com or visit the company's Web site at www.cca-advisors.com.
Protect private investment
The recent Madoff scandal once again has put private investments in the negative spotlight. Are unregulated investments such as hedge funds, private equity funds, and real estate partnerships just too risky anymore?
"Madoff is the exception rather than the norm," says John T. Alfonsi, CPA/ABV/CFF, CVA, CFE, partner, Cendrowski Corporate Advisors LLC. "There are still good managers and funds out there. If you go in knowing what you are investing in, and doing your own ongoing due diligence, they can still be lucrative."
Smart Business asked Alfonsi what types of warning signs investors should look for and how they can ensure their investments remain safe.
How important is diligence?
You won't always be able to detect and prevent fraud in an investment, but you can take steps to minimize any potential damage. Due diligence is not something you do only in the beginning. You have to periodically review the investments and their people — what drew you to the investment in the first place? Is this the same reason you should be, or should not be, invested today?
Who should be involved with monitoring the investments?
Depending on the size or number of investments/time required, you might need a specialist to help review documents, study the investments, asses risk, etc. Not everyone is astute enough or ,even if they are, might not have the time. You may need to involve your CPA, an attorney, maybe even an experienced investigator. You can't rely solely on your broker or investment adviser.
What are some of the preliminary considerations?
First, request information. Review their marketing materials for investment strategies, target returns and principal bios. If it's an established fund, it should have prior audited financial statements. Audited is the key word. And it should be audited by a firm with well-known experience in that industry or that type of investment.
If it's a hedge fund, look at its monthly performance track record. Madoff never had a 'bad/down' year — it consistently delivered 10 to 11 percent returns. So if it seems too good to be true, it probably is. While positive returns are possible every year, market factors will always impact those returns such that an even, steady return year after year would seem improbable.
What about private equity investments?
These are even less regulated than hedge funds. But like hedge funds, you are not investing in a particular stock or company, but in the investment strategy of a person or group of people. Make sure they can handle your investments appropriately and that their strategy doesn't change without you knowing about it. It should be viewed as an investment in the people rather than their underlying portfolio.
With private equity, money is usually tied up longer; maybe five to 10 years. Background checks by a private investigator or forensic accounting firm are important with a hedge fund, but even more so with private equity investments. You need to find out if the people holding and investing your money are who they say they are, so to speak. Do they have any prior legal convictions? Lawsuits? Are they heavily laden with debt and as a result might be tempted to use the money for their own needs? What companies are they investing in and how do they monitor those companies?
What are other considerations?
Go visit the offices. Meet the people. If they told you they have six people on staff doing full-time research, go meet them. Ask them questions.
How much of their own money do the principals and employees have invested in their own funds? If they're not willing to invest in their own funds, that's not a good sign.
Know your withdrawal rights. Some hedge funds require a two-year lockup period with 30 to 90 days notice to process a withdrawal. They are not very liquid investments so you need other sources of liquidity. Private equity funds may have no or limited withdrawal rights because of the nature of their investments.
Understand the terms of the fund with respect to management fees. Are they in line with industry standards? 2/20 (two percent with a 20 percent incentive) arrangements are common.
How does the firm value non- or less-frequently traded investments? We've seen cases where values have been inflated to keep rates of return up. It created a house of cards until numerous requests for withdrawals brought it down.
Lack of an audited statement and investment pricing/valuation issues are big problems. This goes back to questioning who is managing the back office. A third party should be doing the accounting and handling administrative functions.
JOHN T. ALFONSI, CPA/ABV/CFF, CVA, CFE, is a partner with Cendrowski Corporate Advisors LLC. Reach him at (248) 540-5760 or email@example.com or visit the company's Web site at www.cca-advisors.com.John T. Alfonsi, CPA/ABV/CFF, CVA, CFE
Cendrowski Corporate Advisors LLC
In a crunch?
In today's turbulent economic times,most businesses are facing challengesregarding their ability to maintain the terms of their existing credit facilities.
"If you own or run a business, chances arethat the credit crunch has already affectedyou and your business," says Jim Stief, amember of McDonald Hopkins LLC's Cleveland office and chair of its commercial finance practice.
"Your lending institution very possiblymay have changed the way it looks at newand existing lending relationships. Perhapsyou're concerned about your ability to keepafloat in the near future. Perhaps you'vealready violated one or more of the terms ofyour credit facility and are struggling just tokeep your head above water."
Stief describes three types of callslawyers are currently receiving from commercial banking clients regarding theircredit facilities — the "what's going to happen to my lender" call, the "we're headedfor trouble" call, and the "we're in deeptrouble" call.
Smart Business asked Stief how he advises clients in these scenarios.
Some business owners are worried about thefate of their lenders. How do you respond?
Above all, don't panic. Despite stockprices that fluctuate dramatically on almosta daily basis along with constant rumors ofpending mergers and acquisitions, it's notsurprising that many businesses worryabout their lenders. I won't say that thisanxiety is completely unfounded; however,even if a bank is acquired or merged intoanother bank, the day-to-day managementof each company's credit by its relationshipmanager usually won't change.
I've seen many mergers and acquisitionsamong lenders, and, for the most part, therelationship manager and the team thatservices a company's credit facility staysthe same. As any company that has anexisting relationship knows, the name onthe building is important, but the quality ofthe relationships with the individuals whowork for the lender is what really matters.To keep abreast of current developments,businesses should feel free to call their relationship managers. Relationship managers welcome the opportunity to provide guidance and reassurance to their borrowers.
What if a company knows it is headed fortrouble and may not be able to keep up withthe terms of existing credit agreements?
Keep your lenders informed! Keep theminformed of not only past results but also ofexpected results, both good and bad.Additionally, if you expect bad results, letyour lenders know in detail what causedthose results and what specific actionsyou're taking to avoid future poor performance. In other words, be proactive. Lenders,like most people, don't want to be the last toknow when something doesn't go asplanned. Whether it's poor financial results,the loss of a good customer or the loss of akey employee, lenders want to stay in theloop. If you try to hide information or delayinforming the lender about these types ofsituations, the lender will get frustrated andalmost certainly make life more difficult.
I find that lenders, even in this environment, still try to accommodate companiesthat do a good job of communicating, especially if that communication includes solutions to any existing or potential problems.
On the other end of the spectrum, lendersare very reluctant to extend any specialaccommodations to those companies thatdon't communicate, because lenders fearwhat they don't know.
What if the company has already defaultedon the credit agreement?
If you are like many companies out there,this has already happened. Depending onthe severity of the event that caused thedefault, and assuming that you have done agood job of communicating with yourlender, your lender, even in today's market,may want to continue to work with you.But, there's also a chance that it won't.
In any event, there likely is a short windowof time from when a company defaults onits credit agreement until the lender mustmake a decision to keep the credit or pushit out. Any company that reaches the pointat which it has violated or is likely to violatethe terms of its credit facility, especially violations of financial covenants, should immediately consult with competent legal counsel that specializes in commercial lending.
What happens next for a company that isseriously in default?
Say you've violated a material term of yourcredit agreement and the lender has askedyou to exit. If you haven't met with counselexperienced in commercial lending relationships, you should. These attorneys can helpyou manage and possibly maintain the current lending relationship, or help yousmoothly transition to a new, more suitablerelationship. If your relationship with yourlender has soured, this lawyer will work to'mend fences' with your lender to make thenext step less painful. When you do need tofind a new lender — and in some cases,depending on the complexity of the situation, this may involve locating an investmentbanker — legal counsel can help you find theright match. Unfortunately, I've seen distressed yet viable companies end up in fore-closures or bankruptcies because they didn'tseek professional help soon enough.
JIM STIEF is a member of McDonald Hopkins LLC Cleveland office and is the chair of its commercial finance practice. Reach him at(216) 430-2031 or email@example.com.
Quality online training
Online training provides an attractive option for today's busy employees, many of whom travel and/or telecom-mute. Among the most compelling benefits of online training is that it dispels the barriers of time and place when it comes to "attending class."
According to Amanda Mead, director of online programs at Fontbonne University, online training and education continues to grow at a rapid pace.
"It's exploding," Mead says. "I've been in the business for five years, and each year, I'm asked for growth predictions. I might predict 5 or 10 percent growth, and the actual growth after the fact hovers around 25 or 30 percent." Mead attributes the growth to an amazing amount of technology that's being developed at a dizzying pace.
"Today's students want to be engaged," Mead says. "Technology is making online training and education entertaining. In addition, it eliminates travel time and makes learning more accessible to more people."
Smart Business asked Mead what companies considering online training programs for their employees should look for in a provider.
What are some of the most compelling reasons to use online training for employees?
The training goes with the employee. Employees can access training wherever they are. They also may be able to access programs that were out of reach otherwise, for example, they are on the East Coast and want to access a program that was designed on the West Coast. Students can participate very easily in online classes. Also, generally speaking, online education includes a lot of active training that can be applied right away.
When evaluating online training programs, what are some of the first things a company should consider?
Know what you are getting. This includes doing research on the accreditation of the organization supplying the training and knowing what specialty accreditations are used within your industry. Always look for both national and industry-specific accreditation. The program doesn't have to be but should be affiliated with some larger body.
Review the training objectives and make sure they match your needs — beyond the bells and whistles, the information given has to be the information your employees need.
How can a company ensure that the provider's offerings meet quality standards?
Don't be afraid to ask about quality standards. All online programs should be utilizing some type of quality assurance process in the design and development of their courses. Look for objectives that are spelled out clearly. A quality assurance program should be in place for those designing the courses as well as a system of review for each course. There also should be internal instructions for the instructors to ensure they are complying with the guidelines set forth by the program provider. In addition, ask to see the set of standards the provider is working toward. Ask for documentation on how the provider designs its programs. Obviously, you want to get the biggest bang for your buck.
What types of learning activities should be offered?
Look for differentiated learning activities.
Many lesser training programs will have essentially one mode of learning: read. A quality program will provide students with many avenues for learning, including a variety of activities (reading, real-world observations, simulations/case studies, hands-on practice) and delivery methods (reading, PowerPoint style presentations, audio/video, podcasting). When students can start to discuss objectives, put theories in their own language and apply what they're learning to real-life work experiences, that's when real learning occurs. In addition, look for interaction between students and between students and instructors.
Is online training expensive?
The cost of a quality online training program is similar to that of a quality face-to-face program. Cheap fly-by-night online programs exist, just as cheap in-person programs exist. To ensure that you get what you pay for, again, look for accredited programs, quality instructors and a variety of learning activities. An added bonus with online training is that there often is more access to the instructor via e-mail and discussion boards. A lot of instructors of online programs are in the 'constant contact' mindset. Keep in mind that you will also save dollars — in terms of travel, mileage and time away from the job. There are a lot of hidden savings.
How can the company gauge the success of the program?
You can do two things. First, observe. Watch to see if your employees are integrating the learning right away, either in specific work situations and/or by talking to/showing other employees what they've learned, thus 'extending' the training. Second, listen to the employees taking the training. They will tell you if the instructors are doing what was promised. Students generally are not concerned with the class being 'easy.' They really want to learn and have their education work for them. They'll give you accurate feedback. Value their feedback and, if they are unhappy, shop for a new training program.
AMANDA MEAD is the director of online programs at Fontbonne University. Reach her at (314) 889-4514 or firstname.lastname@example.com.
Organizational control
Changes in current professional standards finally recognize the importance of entity-level, organizational controls rather than just detailed control procedures during the auditing process.
"When Section 404 audits first became mandated under Sarbanes-Oxley, the first go-rounds were extremely detail-oriented and expensive," says James P. Martin, CMA, CIA, CFE, CPD, CFFA, senior manager with Cendrowski Corporate Advisors LLC. Realizing that the requirements were costly and burdensome, the Securities and Exchange Commission voted unanimously on July 25, 2007, for a new auditing standard, the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5, to increase the accuracy of financial reports while reducing audit costs, especially for smaller public companies.
According to the SEC Web site, the commission expects Standard No. 5, in combination with the commission's new management guidance, to make Section 404 audits and management evaluations more risk-based and scalable to company size and complexity.
"In many cases, organizational failure is not due to details but because of management actions — management is not leading properly," Martin says. "This new approach to auditing takes how well a company is managed into account."
Smart Business asked Martin how organizational controls fit into the picture.
What are the keys to strong organizational control?
According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, internal controls consist of five components: the control environment, risk assessment, control activities, information, and communication and monitoring. In the control environment, monitoring is very important at the top. That's where organizational control comes into play. Organizational control is about how well a company is managed, not about policies and procedures. It has to do with management's understanding of how everyone in the organization is doing. Recognizing where opportunities for error — either intentional or not — can occur while determining accounting policies is an art, not a science.
How can a company define its entity-level controls?
Identify the things that should be happening in the company. Organizational control just helps the leaders manage more conscientiously and with more rigor. Most managers try to lead by example but don't realize the impact that their actions have on employee behavior. People are in tune much more greatly than management thinks. Keep in mind that organizational control is not always about written policies. Consider a company that has a code of ethics in writing. If what they do and believe is the complete opposite of what is put in writing, what's the use?
How are entity-level controls assessed?
You can verify certain aspects of entity-level controls, such as the monthly closing process or monitoring controls, such as internal audit and the audit committee procedures. Others, such as management's tone at the top or the ability of management or others to override control procedures are a little softer. For those controls, you will need to talk with people either in structured settings or informally. Often-times, companies will do surveys to gauge employee satisfaction. Surveys are OK, but they won't necessarily tell you how employees really feel.
What are the consequences of not having organizational controls?
Organizational controls are in essence the moral code of the organization and define what people should do when no one is watching or a procedure is not specifically defined. Without strong organizational controls, you run the risk that because something is not explicitly defined, employees may think they can do whatever they want. The risk is that there will always be some case or situation that is not explicitly defined in the procedures. Documented policies and procedures are still essential, but by providing higher guidance, running a 'concept-based' versus a 'rules-based' organization and giving your employees the resources they need to do their jobs properly, you're setting the stage for better operations that can be refined where necessary.
What type of 'credit' does a company earn for having organizational controls in place during the audit process?
According to the PCAOB, Standard No. 5 was designed to achieve four objectives: focus the internal control audit on the most important matters, eliminate procedures that are unnecessary to achieve the intended benefits, make the audit clearly scalable to fit the size and complexity of any company, and simplify the text of the standard. With Standard No. 5, if you can demonstrate to the auditor that you have high-level organizational controls in place, you can avoid detailed documentation of internal controls. This should save the organization tremendous time and audit fees.
JAMES P. MARTIN, CMA, CIA, CFE, CFFA, is a senior manager with Cendrowski Corporate Advisors LLC. Reach him at (800) 717-1607 or firstname.lastname@example.com or go to the company's Web site at www.frauddeterrence.com.
Inundated with spam?
Spam, which in a broad sense is any unsolicited, unwanted electronic message, is a serious problem that continues to grow at an alarming rate. Not only does it slow down the passing through of legitimate mail over the Internet and therefore slow down the conducting of actual business but also dealing with spam has become an enormously time-consuming issue for IT departments.
"Spam has changed in nature over the last few years," says Michael Lee Grissom, associate vice president for information technology at Fontbonne University. "In the early days of the Internet, it involved Internet hoaxes you'd hear about a hoax and pass it along to your friends. Then, marketers got hold of the idea and the rest is history. Because e-mail is free, spammers don't care if they have to send out millions of messages to get one or two responses. And there really appears to be no end in sight."
Smart Business spoke to Grissom about spam and what organizations can do about it.
How prevalent has spam become?
To give you an example, Fontbonne University has approximately 3,000 active users in e-mail at any given time. A few years ago, we were getting 20,000 messages from the outside every day. Today, we're getting 350,000. Only 4 percent of that is legitimate e-mail. Everything else is spam. The volume is incredible. One day, we received 700,000 spam e-mails.
What special challenges does it present for the IT department and the organization as a whole?
Dealing with spam takes a tremendous amount of time. And spammers get cleverer all the time. As soon as the IT folks figure out a way to block the spam, the spammers come up with another way to get through. In addition, spam competes with legitimate e-mail, so when waves of spam hit your filter, everything slows down. This frustrates the users. Then there is the constant education that the IT department has to do with the employees about what they can and cannot do with the e-mail system.
What are the best lines of defense?
Three or four years ago, a spam filter was optional. Today, it's an absolute must. You can filter your e-mail on site, but the downside is that all mail has to come through, which eats at your bandwidth. But the advantage is that you have more control with your settings, and you can go back into the log and retrieve messages that got caught in the filter but that were legitimate and should have made it through.
A second option is that you can out-source your e-mail service for a monthly fee, go to the provider's browser and pick up your mail. This probably works best for smaller businesses with 20 employees or so.
A third option is a service that you route all your mail to; they filter it out and pass to you what appear to be legitimate e-mails. The downside is that while you can go back through the log, the service is expensive for a large organization. But, it will save you bandwidth. In addition to having a good filter, you can limit the types of attachments you'll let go through.
Another thing you can do is educate users to be very selective about whom they give their e-mail address to. Educate them about phishing, as well. Phishing is where criminals try to collect personal identification about people under false pretenses. You would be amazed at how many people fall for phishing scams and give out their credit card, bank account and social security numbers just because the request looked 'official.' When employees do this on your watch, it's your problem, too.
How flexible are filter rules?
There is a lot of tweaking you can do, adding your own blocked and suspect key words, etc. But you have to be careful with the words. For example, take the word 'sex.' What if you're a university and you have a team of psychologists working on a project about human sexuality? Also, if the filters are catching legitimate e-mail from certain senders, you can put their names on 'whitelists' to allow them to come through.
What does the future hold? Will things get better?
It's getting more and more difficult to decipher what's legitimate and what is not, and the pace is picking up. Personally, I don't think the outlook is good. And because it's the 'worldwide' Web, it's near impossible to try to regulate spam. If we had laws in the United States, the spammers would send their messages from Canada, India or Asia. A direct outcome of all this is that more people are having multiple e-mail addresses, segmenting by activity. And, in fact, some people are becoming less dependent on e-mail out of sheer frustration. It's very difficult to get your arms around the entire issue. It's just an ongoing battle with no real end in sight.
MICHAEL LEE GRISSOM is the associate vice president for information technology at Fontbonne University. Reach him at (314) 889-1488 or email@example.com.
A taxing authority
Most taxpayers dread the thought of receiving a letter in the mail from the IRS or the state taxing authority. If it happens to you, the first thing not to do is throw it in a pile.
"Address the letter immediately," advises Walter M. McGrail, JD, CPA, senior manager at Cendrowski Selecky PC. "Failure to respond before the given deadline can have serious consequences."
There is a specific process to follow, and if you adhere to it, the matter should be able to be resolved in a reasonable amount of time. There are instances, however, when professionals are better suited to reply to and handle inquiries than the average taxpayer. The key is to know when you need help.
Smart Business asked McGrail to provide guidance on responding to such letters.
What should a recipient do first?
First, open the letter. Confirm that it is indeed meant for you. Does it state your name, taxpayer identification number, the tax year and type of tax in question? Does the matter look like something you can resolve quickly? Next, look at the deadline for responding. If you know you can't comply with the deadline, call anyway to acknowledge the letter. In almost every instance, the taxing authority will place a hold on collection activity and grant you an extension if you ask for more time. At all times, don't ever voluntary give more information than you are asked for. Taxing authorities can and will use anything they hear or see to expand the scope of the inquiry if they think it is warranted.
When is professional assistance required?
Unless you're dealing with a simple 1040 personal return, it's generally recommended that you seek professional help. If you're dealing with any type of business return (partnership, LLC, corporation), find an expert. First, contact the person who prepared the returns. If you aren't comfortable with them or have disengaged them, find another expert the same way you'd seek any other service provider do an Internet search, go by word-of-mouth, contact your local accounting societies (e.g., Michigan Association of CPAs).
How do I designate a representative to assist me with the taxing authority?
Filing a Form 2848, Designation of a Representative, will give your CPA power of attorney and grant him or her the power to contact the tax authority and try to resolve the issue. When you first show your letter to a CPA, he or she can determine whether the matter can be responded to quickly or whether it is worth pursuing. If it needs to be pursued, the power of attorney will authorize the CPA to meet with the taxing authority and enter into agreements that may become binding.
What will the CPA do?
If it involves a quick response, the CPA will restate the issue as to how he or she sees it on the notice and provide some type of response, be it factual or in reference to a law, etc., and reply with a letter. The letter will ask for a remedy. For example, 'We agree we owe the tax; can the penalty be eliminated?' If the matter is more complicated, the CPA may ask the taxing authority to come to his or her office for an in-person meeting.
If the taxing authority is right, will I have to pay taxes, interest and penalties?
Again, this is where a professional can help. He or she will help define if the taxing authority is 'wholly' right or 'partially' right. This is where negotiation comes in. While there is very little anyone can do about interest, experienced professionals generally have a fairly high success rate of getting penalties eliminated if they can demonstrate that a taxpayer qualifies for penalty abatement.
How is the process finalized?
Make sure you've asked for a specific remedy and bring the process to a close. For example, if you go through an audit, make sure everyone signs off on the resolution. Get a letter stating 'no change,' or if some type of tax is owed, make sure it is specified.
If you can't resolve issues with the IRS in more or less informal ways, there are certain administrative steps you have to move through, involving specific timing and procedures in more of a court and legal environment. Most of these cases are motivated to settle, not go to trial. If you do end up going to trial, CPAs can represent you, but more likely, you'll want to seek counsel.
WALTER M. McGRAIL, JD, CPA, is senior manager at Cendrowski Selecky PC. Reach him at (866) 717-1607 or firstname.lastname@example.com or visit the company's Web site at www.cendsel.com.
Don't distress
If you are doing business with a company that you suspect — or know — is in financial distress, or heading in that direction, there are numerous steps you should take to protect yourself. And if the company files bankruptcy, you have rights.
"If the signs are there that a company is in distress, start preparing right away by reviewing your current contractual relationship and learning what you can and cannot do under the Uniform Commercial Code to reduce your risk of loss," says Sean D. Malloy, member of the business restructuring department of McDonald Hopkins LLC.
If a company is in distress, it does not mean you have to stop doing business with it.
"However, there are certain things you need to be aware of as you move forward," adds Scott N. Opincar, also a member of the business restructuring department.
Smart Business asked Malloy and Opincar what owners can do to protect themselves while doing business with distressed companies in troubled economic times.
Will current economic difficulties continue?
In 2007 and the first half of 2008, we saw a significant increase in the number of companies filing for protection under Chapter 11. Some are looking to reorganize; others to sell their business. There is no reason to think the rate of filings will decline during the rest of 2008. We are not economists, but everything points to the business climate staying the same or perhaps getting a bit worse. Bankruptcy activity should remain fairly steady, if not increase. Many factors are causing concern: rising commodity and energy costs, tighter lending standards, increasing foreign competition and production, and consumer wariness. Thus, there is tightened discretionary spending across the board.
If you are selling goods to a company and it files bankruptcy, what do you do?
If you are an unsecured creditor, do not assume that you are out of luck the day the bankrupt company files. Act quickly to try to limit your losses. Obtain counsel to ensure your rights are protected. Unsecured creditors should calculate how much they are owed and file a claim with the bankruptcy court. In addition, you may be able to recover certain goods or the value of goods. Specifically, if you have delivered goods within 20 days of the bankruptcy filing, you will be given a higher 'priority' for those goods than other unsecured creditors. If you are one of the largest unsecured creditors, you may seek to serve on the creditors' committee, which acts on behalf of all unsecured creditors to negotiate the best terms for all. Be sure to register to receive all notices in the case and read all related documents, especially if you do not have counsel. Be careful about litigation/collection actions due to the automatic stay. Certain creditors who are essential to the debtor's business going forward have more leverage and might be able to receive payment under the 'critical vendor' doctrine. Other leverage includes possessory or tooling liens and whether or not contracts are in place (contract relationships can force assumption and payment if a long-term relationship is necessary to the debtor).
Can you plan for any of this in advance?
Look for warning signs. Is there an increase in the number of days it is taking the company to pay accounts receivable? Quality control issues? Employee discontent? Rumors? The Uniform Commercial Code (UCC) provides some safeguards. If you are unsure of a company's solvency, you may be able to change your terms (absent a long-term sup-
plier agreement) by significantly reducing the number of days it has to pay or by changing to COD terms; suspend or retain performance; ask for adequate assurance of due performance; assert possessory liens; and/or stop goods in transit, etc. Taking these actions might get you threatened, but it is a high-stakes game, and you have rights.
Do bankrupt companies sue their vendors?
Yes. Section 547, known as the 'preference law,' gives the bankrupt company the right to try to get back what it paid 90 days prior to filing, in certain circumstances. Even with the 2005 amendments to the Bankruptcy Code, which strengthened vendor defenses, there is significant exposure for preference payments. The best way to protect yourself is to consistently enforce terms and not let customers slide, with all of your relationships, not just troubled ones. The threat of preference exposure may lead a company to ponder whether it should accept a payment from a troubled company in the first place. The answer is yes. There are defenses in the Bankruptcy Code. At a minimum, you will never have to give back more than 100 percent of it, and even if it is technically a preference, you can negotiate some settlement.
What about doing business with a company already in bankruptcy?
There are certain protections (e.g., administrative priority claims), but there are not guarantees. Chapter 11 debtors have significant cash and liquidity issues, so you need to look at the prospects for repayment carefully. You can receive information from the creditors' committee or sit on the committee yourself. You can negotiate terms and/or use leverage of necessary supply. But there are litigation risks when you have a long-term contract, so it is important to get good advice. A lot of creditors do not have the luxury of just cutting off business. If you decide to keep doing business with the company, understand your rights and take appropriate actions to limit your credit risk and exposure. Watch carefully as the case unfolds.
SEAN D. MALLOY and SCOTT N. OPINCAR are members of the business restructuring department of McDonald Hopkins LLC. Reach Malloy at (216) 348-5436 or firstname.lastname@example.com. Reach Opincar at (216) 348-5753 or firstname.lastname@example.com.
E-mail marketing
Throughout the last few years, the use of e-mail to deliver information, market products or services, and foster relationships with customers has exploded. This flexible and useful medium can take many forms, from simple text to HTML-based to interactive formats that might include video, flash and other Web-based elements.
"The advantages are readily apparent," says Mark E. Johnson, director of communications and marketing at Fontbonne University. "For starters, it's cost-effective, usually costing less than a penny per e-mail. The other big factor is timeliness. E-mail enables you to respond quickly to a developing marketing opportunity versus print where you have to factor in the production and mailing time."
But, Johnson adds, you have to differentiate your message from spam. One of the best ways to do that is to make sure your target audience is an opt-in group. In other words, you've already had some interaction with these prospects, and they've either given you approval to send them messages or have at least provided their e-mail address to you in some form. In either of those cases, the recipient should not be surprised to receive something from you by e-mail down the road.
Smart Business spoke to Johnson about e-mail marketing practices and what makes an effective e-marketing campaign.
Of what elements does an e-marketing campaign consist?
The short answer is that the elements can vary widely, and that's the beauty of e-marketing. You have a lot of flexibility. For example, a university could use very simple, but highly visual, e-cards to promote college open houses, scholarship deadlines, etc. These are designed with a relevant graphic image and minimal copy, which, in my opinion, is best. Keep your message short and punchy because, ultimately, you're trying to get them to click on the e-card, which then takes them to a particular page on your Web site for more information, registration to an event, etc. The other common e-marketing medium is the newsletter. This differs from the e-card in that it includes more copy and visuals, depending on what you're trying to promote. It's not that different from a printed newsletter in that you'll have a name for it, along with stories or topics, probably some pictures and maybe even ads items you want to draw special attention to. The content is usually just 'teaser' copy, and then the reader can click through to your Web site to finish the story. This can work for a variety of businesses if you have one important factor in place the prospect needs to have some level of affinity for your product or service. In order for someone to take the added time to peruse the newsletter, he or she would generally have to be interested in some aspect of what you're offering.
How do you decide which type of e-marketing works best?
It depends on not only the product or service being offered but also the specific offer within that product or service. For example, if a university is targeting prospects who have applied to the school but have not yet visited the campus, they should send a very specific 'campus visit' e-card. It's a one-message piece with a specific call to action. However, if you're targeting a broader audience let's say students who haven't applied to a school but have asked for a brochure you might send an e-newsletter containing many topics they might be interested in.
How can you increase your chances of success with an e-marketing campaign?
E-marketing is most effective when used as part of an integrated campaign or marketing approach that uses other media, as well. For instance, you can send e-cards in addition to printed postcards when you're promoting an open house. Not everyone's going to open the e-cards and not everyone's going to look at the postcard. In essence, you're just trying to cover all bases. You might also have ads on your Web site or print ads that share the visual of the e-card. In this way, you're trying to create recognition of your message across many platforms. And, e-cards can be personalized if that's something you think is important to your target market.
How can you measure the effectiveness of e-marketing?
The ability to measure effectiveness is an area where e-marketing is head-and-shoulders above traditional direct mail marketing. With e-mails, if you're using a particular system or vendor, you can track how many prospects opened the e-mail, when they opened it and if they clicked through to your Web site. Additionally, you can see, by name and e-mail, who clicked on what. In some cases, you may want to follow up with prospects that clicked through but took no action. You already know they've shown enough interest to open your e-mail and even click through. E-mail can be a powerful tool in your marketing arsenal if used responsibly, skillfully and sparingly.
MARK E. JOHNSON is director of communications and marketing at Fontbonne University. Reach him at firstname.lastname@example.com or (314) 889-1467.
Get your due credit
Various corporations spend a great deal of time and money on their employees' corporate training programs. At the same time, many employers offer their employees college tuition reimbursement.
When employees enrolls in both their company training program as well as a college program, the content may be duplicated. As a result, the company may pay for the educational training twice. To avoid this duplication, companies can have their training programs evaluated to see if the courses qualify for college credit. If the courses do qualify, the company saves money and the employees save time by not repeating subject matter. In addition, the company receives validation that its training programs are of high quality.
Smart Business spoke to Arthur Hunborg, director of prior learning assessment and off-campus sites at Fontbonne University, about how colleges evaluate prior learning.
How can a company tell if its training programs qualify for college credit?
Corporate human resource departments can request to have the American Council on Education (ACE), a college credit recommendation service, review their corporate training. Recommendations by ACE are intended to guide colleges and universities as they consider awarding college credit to given students. Corporations can contact the national or state ACE offices to have their corporate training evaluated.
Will universities grant credit to employees for certain learning already obtained?
Yes. Most colleges and universities throughout the United States have a Prior Learning Assessment Center to review educational experiences outside the traditional classroom. A prior learning assessment is a concept based on accepted principles of adult learning and serves to validate the professional competence achieved by adults outside the classroom.
For what types of prior learning do colleges and universities grant credit?
In addition to possibly granting college credit for corporate/educational training that has already been reviewed by ACE, colleges and universities may also award credit hours for successful performance on College-Level Examination Program (CLEP) standardized tests, which provide students the opportunity to demonstrate their college-level outcomes through a program of competency exams in undergraduate college courses. ACE also conducts evaluations of the outcomes of military service educational training and, once completed, it recommends, if warranted, college credits for the respective military educational and occupational (MOS) training. Many colleges and universities also have internal, standardized departmental proficiency exams to award their students with college-level education experiences gained outside the traditional classroom. Lastly, students may verifying their educational learning outcomes by completing a Documented Learning Portfolio, which offers students another avenue to attain college credit in a nontraditional format.
How can an individual's ACE recommendation help a company?
First, it validates that the company's training programs are of high quality. Second, once they are cognizant of the fact that their corporation's educational training programs have been approved by ACE and are transferable college credits, employees will possibly be more likely to actively seek out corporate educational opportunities offered by their employer. Third, the educational posting fees for ACE-recommended credit hours are usually fairly minimal usually around $35 to $50 per credit hour. Given the tuition cost of private and public colleges and universities throughout the U.S., this can be an additional cost benefit to corporations that offer tuition reimbursement.
How many ACE-recommended credit hours will a college or university accept?
This varies depending on the institution and the ACE recommendation. Colleges and universities may have a multitude of stipulations on the acceptance and posting of prior learning credits. Many colleges and universities will not accept ACE vocational recommendation credit hours. Most colleges and universities accept up to 48 to 60 prior learning credit hours to be posted to their official college transcripts at the undergraduate level. A small number of earned prior learning credit hours may be used to fulfill the university's general educational requirements, but most corporate learning/training evaluated by ACE will be utilized to fulfill elective hours.
Why is prior learning assessment attractive for employees?
Most college students, adult learners in particular, are very consumer-oriented and like to be rewarded for college-level learning outcomes attained outside the traditional classroom. It helps students attain additional credit hours in a practical manner, and it usually saves the student money. We've found that business professionals seek out ACE-recommended corporate training, so employers that offer it are generally viewed positively as having a strong commitment to high-quality, ongoing education.
ARTHUR HUNBORG is the director of prior learning assessment and off-campus sites at Fontbonne University. Reach him at (314) 719-8009 or email@example.com.


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An Irish billionaire's telecommunications company, which has revolutionized cell phone usage in some of the world's poorest countries, is bringing it's latest marketing pitch to South Florida.
Digicel is tapping into South Florida's close ties to Haiti and Jamaica in a campaign that asks families stateside to send minutes home.
Irish billionaire Denis O'Brien has staked a claim in the telecommunication industry by building his cell phone company in developing countries in the Caribbean and South America. The South Florida Digicel campaign includes bus bench ads, billboards and television spots. The message is simple: "Send minutes home."
Customers stateside can pay to send airtime minutes to family and friends' pre-paid cell phones in the Caribbean. The concept is not new, but Digicel is seeking to broaden it's reach.
It is a nod to South Florida's ties to the Caribbean and the financial influence of the region's diaspora. Families in Haiti and Jamaica rely heavily on remittances from abroad.
Haiti received $2.1 billion in remittances in 2011, which represents more than one quarter of the national income, according to the Inter-American Development Bank . In 2011, Jamaica received nearly $2 billion in remittances.
"We understand the value of the diaspora," said Valerie Estimé, CEO of Digicel's diaspora division. "They are our lifeline."
Typically the company relies on ethnic media outlets like radio programs and niche publications for advertising, but there was a gap in reaching second- and third- generation Caribbean Americans, who are more plugged in to mainstream media, said Andreina Gonzalez, head of marketing in Digicel's diaspora division.
"There was an opportunity to step up and go a little further," Gonzalez said.
The campaign comes at a time when the company is facing some public relations backlash in Haiti and Jamaica. Customers from both islands have taken to social media to decry shoddy connections and poor customer service.
In Haiti, the problems were so acute that Digicel released an apology letter to its customers in December. When the company tried to integrate Voilà, a competitor Digicel acquired, into its network, the integration caused system failures.
"Quite simply, we did not deliver what we promised and we did not communicate effectively with customers through the problem times," Damian Blackburn, Digicel's Haiti CEO wrote in the apology.. "We apologize for letting our customers down and want to thank them for their patience and understanding."
In South Florida, the marketing pitch is family-centered and draws on the diaspora's need to stay connected. Digicel representatives say airtime minutes are as valuable as the cash remittances families send to the Caribbean.
The advertising features members of a culturally ambiguous animated family smiling and talking on cell phones.
The ads that appear in Little Haiti, North Miami and North Miami Beach are largely targeting the Haitian community. In South Broward, the focus shifts to the Jamaican population.
A similar campaign has also been launched in New York.
Prices range for $7 to $60 to add minutes to a relative's Digicel account. Transactions can be made online or at participating stores in South Florida.
"You're able to make a very big difference with a very small amount of your disposable income," said Estimé. "We know how important it is to be able to get in touch with a mother, a sister or a brother."
The company recognizes that some of its older customer base prefer the retail model, while younger and more savvy consumers would rather send pay for minutes directly from their computers or cell phones.
"It was really impressive to see Digicel online," said Geralda Pierre, a Miami Gardens resident who sends minute to Haiti. "It's so convenient to add minutes for my dad in Haiti who is sick. It makes it easier for me to get in touch with him."
For now, Digicel says it will continue to mix the old and new. The Creole-language advertisements on Haitian radio and Island TV, a Creole language cable network, are here to stay.
"We are bringing first world convenience in some cases to third world countries," Estimé said. "Digicel has in a way improved the lives of our loved ones back home."
Follow @nadegegreen on Twitter

subset: commoncrawl


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Part color-powder fight and part animal-themed 5K, the Jungle Fever 5K Colorful Run For Your Life Series brings runners of all ages together for a morning of relaxed and fun racing. Volunteer "animals" surprise runners with splashes of color as they leisurely make their way through an untimed 5K race. Outlandish outfits are encouraged—either wild animal-themed outfits or all-white clothing. The whole affair ends in a colorful splash as runners lob handfuls of colored powder at one another in a color fight.
Jutting above the street, the modernist lines of Rafael Moneo's Audrey Jones Beck Building echo the eclectic collection found within. Under sky openings that let in natural light and the bitter gazes of pigeons who can't seem to get their work shown, visitors meander through galleries that span the breadth of human artistry, from ancient sculpture to modern painting. Noteworthy works from the more than 64,000 pieces include Pablo Picasso's colorful cubist Two Women in Front of a Window, Edgar Degas's achingly expressionistic Woman Drying Herself, and an untitled sketch by Jackson Pollock that shows his wild, abstract genius evolving toward his celebrated drip paintings. A treasure trove of cultural artifacts from Africa, Asia, and the Americas expands the museum's scope and transports visitors back in time as they gaze on a palpably pensive ceramic ballplayer from Mexico's Classic Veracruz culture or a life-size royal head forged from copper for a Nigerian royal court.
Groupon Celebrates Pride Month
Over the last 50 years, the gay-rights movement in America has overcome tremendous obstacles to become a powerful voice for inclusion and diversity. Even as it has grown, the movement—like Groupon—is local at heart, and we applaud the commitment to real change that improves everyday lives.
At Groupon, we are happy to add our voices to those celebrating PRIDE, their achievements as a social movement and a continued march to equality for the LGBT community. Plus, we love a chance to dig that rainbow wig out of storage.
This month—and throughout the year—we salute our merchants and customers who support PRIDE and all efforts that promote dignity, respect, and equal opportunity. We're highlighting these merchants' deals with a special badge to show Groupon's pride in working with people who share our values.
Since its origins as a converted parking garage, Alamo Drafthouse Cinema has ushered film-lovers of all breeds into its auditoriums, even gaining a following among Hollywood legends; Quentin Tarantino has been known to host five-day movie marathons at Alamo. The theater has earned that reputation by making moviegoing a personal experience, from the menu of handcrafted snacks and locally brewed beer to the completely ad-free presentations before shows. A long table stretches in front of every row of seats, enabling servers to unobtrusively pick up written food and drink orders throughout each screening. The staff enforces a strict no-talking, no-texting policy by kicking out any offenders, falling just short of yanking them from their seats with a giant's shepherd's crook.
Both first-run blockbusters and classics are projected onto Alamo's silver screens in crisp 35-millimeter or digital format. Meanwhile, surround speakers immerse audiences in the cinematic soundscape, whether they're seated in one of the expansive theaters afforded to blockbuster reels or the more intimate spaces reserved for indie films wound around tiny bobbins. Despite Alamo's vow of silence, fan-centric Quote-Along and Sing-Along nights encourage guests to shout their favorite lines, and actors, directors, and other celebrities often attend special screenings to lead in-depth discussions. These exclusive events have led to acclaim for Alamo from publications such as Entertainment Weekly, which called it "one of America's most fanatically unique moviegoing experiences," and Wired, which opined that it "might just be the coolest movie theater in the world."
Dahn Yoga integrates Korean Taoist philosophies and holistic Korean Oriental medicine into a form of yoga that strives to forge stronger connections between mind and body. The certified instructors at Dahn Yoga adhere to these ancient practices and help students of all ages and fitness levels develop core strength, which, according to Dahn philosophy, is the basis of physical, mental, and spiritual health. Through classes, private lessons, and workshops, students learn to link postures with breath control, ultimately developing greater bodily awareness. Besides improving flexibility, strength, and posture, instructors also emphasize the brain's role in overall well-being. They lead brain exercises that challenge and sharpen the mind to develop more productive habits and levitate pennies out of mall fountains.
Dahn Yoga's founder, Ilchi Lee, also built a comprehensive brain-development program—called Brain Education—from the principles upon which Dahn Yoga is founded. Combining physical, emotional, and cognitive exercises with guided imagery and games, Dahn Yoga's instructors develop emotional control, improve communication between the brain's hemispheres, and inspire guests take decisive action. This program has five progressive steps that can be applied to a dedicated yoga practice as well as everyday life.
Movie Tavern transfixes one's taste buds and imagination by blending all-digital cinema with premium seating and sit-down dining. Moviegoers are encouraged to arrive 45 minutes prior to showtime, so that they can leisurely peruse an extensive menu of chef-inspired American cuisine, from kobe beef sliders to pizza and sandwiches. Nimble and unobtrusive servers slip in during the show to deliver orders, and can be called on for more drinks or dessert with the push of a button. At select locations, guests can opt to sip margaritas or signature cocktails at the bar before heading in to see a show. Audiences get to enjoy first-run films every week, retro cinema every Tuesday and Thursday evening, and breakfast food paired with early morning movies on Saturday and Sunday. While geared toward adults, the family-friendly establishment also serves finger food for kiddies along with film-inspired dishes. Guests can head to the bar or straight to the movie without ordering food, giving them some latitude in shaping their night out.
Additionally, Movie Tavern treats audiences to myriad benefits with their membership program. Anyone can sign up for free online to receive one free movie ticket on the spot and one free ticket every year on their birthday, as well as invites to screenings and other special events.
Barefoot students sway to the music, moving their arms rhythmically, punctuating the flow every so often with martial-arts-style punches and kicks across the sprung wood floor. The low-impact, low-pressure practice nourishes the body, mind, and spirit alike—as co-owner Helen Tracy told Great Day Houston, "I fell in love with my body through Nia." The instructors at NiaMoves specialize in Nia's aerobic workouts, in addition to an eclectic assortment of other group fitness classes. The instructors lead students in everything from body-stretching and mind-calming yoga sessions to aerobic hoop-dance workouts. Many of the classes are holistically refreshing, including the healing drum-and-dance-circle sessions, which begin with a tension-relieving meditation session. Instructor Emilia then leads students in expressing themselves through movement and thumping drum beats, both of which are effective during most job interviews.


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Dilworth officers asking for police chief to step downDilworth, MN (WDAY TV) - Dilworth police officers are calling for the Chief to step down.
By: WDAY Staff Reports, WDAY Staff Reports, WDAY
Dilworth, MN (WDAY TV) - Dilworth police officers are calling for the Chief to step down.
At tonights city council meeting, officers presented a letter to the council but not allowed to talk about it at the meeting.
This all comes as police chief Josh Ebert is off, suspended for a day on paid administrative leave.
Here's the scene as officers approached council tonight with a letter that states a "no confidence" vote for the chief.
Chad Olson, Dilworth Mayor: "We have policy and procedures in place to go through the proper channels we have rights and responsibilities that we need to address and a public forum is not the time."
The officers did read the letter for us but would not take questions. It's signed by the five full time officers, and says concerns have been addressed in two prior meetings, with no action or solution.
It calls out the Chief on a number of Administrative Duties including leadership, accountability and ethics.
Officer Brad Browning, Dilworth Police: "We as officers and staff of the police department ask that Chief Ebert voluntarily resign from the position of Chief of Police. We also ask that if Chief Ebert is unwilling to resign at the request of the officers and staff, the City Council request his resignation or pursue his termination as a probationary employee."
The letter states city staff and officials accused some officers of being bitter because they weren't hired for the Chief position.
It then says all officers rescind any applications or expressed interest in the position. No details were released tonight as to why Chief Ebert was suspended for a day.
Tags: news, dilworth, city, updates


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Looking for the Rhode Island's Top-Rated Cardiologists? Is Dr. Fredric V. Christian among them? Click here for the answers from Consumers' Guide to Top Doctors.
2 Dudley St
#360 Providence, RI 02905
Phone: 401-453-6752
To find out who the top doctors are around the country, nonprofit Consumers' CHECKBOOK surveyed roughly 375,000 physicians to tell us which specialists they would want to care for a loved one. The Top Doctors database contains the names of over 24,000 doctors who were mentioned most often. Find top-rated doctors in the fifty largest metropolitan areas, in over thirty-five specialties, and more.
Related CHECKBOOK Resources:


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live-ish, at least. post your photos/videos as you get 'em
408 MT and a 2 Channel "H" waiting for demos/clinics
Weather is phenomenal right now
live-ish, at least. post your photos/videos as you get 'em
408 MT and a 2 Channel "H" waiting for demos/clinics
Weather is phenomenal right now
awesome!!! can't wait to try that 408!!!
2010 Black cherry 10 Top Tremonti-signed by Tremonti Modded by PTC DGT frets
2010 Mira Vintage Mahogany-Dragon 1 pup in bridge
2012 Faded Blue Jean Burst 10 Top Tremonti
2012 PRS Tremonti Custom SE Grey/Black PRS Phase 2 tuners, Mannmade 2000NOS Trem,Refret with DGT frets at PTC, USA nut, PRS USA pots and knobs
Drool....can't wait.
Gear: Fender, PRS, Orange, Budda
Very cool 408!
Can't wait to get there! Beautiful weather, great people, and the best guitars on the planet.
Last edited by RickO; 09-11-2012 at 08:22 PM.
That 408 is fantastic!!!!
- Dane
He had a voice that could make a wolverine purr and suits so fine they made Sinatra look like a hobo.
Wow, that 408 does indeed look fantastic!
Modified SE Bernie Marsden, SE Custom 24 2012, Fender Strat
Laney Lionheart L5T-112, Fender Mustang 1
Wishing for a Blue Bernie!
Click here for SE Bernie Marsden demo!
Lessons, covers, backing tracks, etc...www.youtube.com/mikegarveyblues
2 more days............................ sigh
Fanboy of the Jester (AKA) James (Previously known as 11top)
I'm not sure how I'll handle constant drooling for 3 days. Seems so unhygienic.
Shawn, were you lurking behind the private stocks again?
I was planning on being there this week but......
Awesome! Have a great time everyone - enjoy the gear, the music and the company of friends!
Sadly no XPRS for me yet. But next year's vacation is in the works - it should be in the US and in September so that I'll hopefully finally be able to make it


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Colorado Mills features some of the best shops including Coach Factory, Forever 21, Express, H&M, Saks Fifth Avenue OFF 5th, Last Call by Neiman Marcus, Sports Authority, Off Broadway Shoes, Eddie Bauer Outlet, Burlington Coat Factory, and Super Target. Colorado Mills is Denver's only indoor Outlet Mall. We have great restaurants such as Yard House and California Pizza Kitchen, as well as numerous entertainment options including United Artists Theaters & IMAX, Jumpstreet and The Putting Edge. Colorado Mills Mall serves the nearby communities of Lakewood, Golden, Denver and Arvada. With the largest variety of stores and the best shopping experience, we are conveniently located off the I70 W & 6th Ave., corridor. Colorado Mills has over 200 stores ranging from Women's, Men's and children's brand named fashion and sports apparel. There are more choices to choose from in our sister mall Towne Center at Aurora, which is located in Aurora, Colorado off of highway 225. The team at Colorado Mills looks forward to seeing you soon, as we know you'll enjoy your time here.
Colorado Mills® is open today from 10am to 9pm.// VIEW ALL HOURS
- Monday to Saturday
- 10am - 9pm
- Sunday
- 11am - 6pm
Mall Office:
(303) 590-1634
Shopping Line:
(303) 384-3000
Mall Security:
(303) 384-3000
- We offer free wireless internet to our shoppers at this Simon mall. Any shopper with a Wi-Fi enabled laptop, tablet or smartphone can easily log onto the Wi-Fi network. All shoppers have to do is open their web browser or select "Simon WiFi" (the SSID name) from their available list of wireless networks to get to the Simon Malls Wi-Fi landing page. All shoppers that choose to use the Wi-Fi network at this mall must agree to Simon Wi-Fi Terms & Conditions of Use prior to using this free service. If there are any issues or questions, shoppers and tenants should contact the Wi-Fi network technical support hotline at (888) 726-5930 for assistance.
- Order your travel money online for convenient home delivery. Did you know that some Simon mall locations also include retail Travelex stores for your convenience. Travelex is the world's largest retail foreign currency exchange specialist, with over 1000 stores around the world. We can provide you with over 75 foreign currencies as well as a Cash Passport that can be pre-loaded with either Pounds or Euros and includes chip & PIN technology, a must when traveling in Europe. To get started, visit Travelex now.
- In Mall Attractions

 American Carousel
 Food Court
 (303) 590-1549

 Hurricane Simulator
 Located near Entry 3 and 5

 Mall Jump
 Gallery Court - Near Target
 (303) 590-1464

 Mini Express Trackless Train
 Kid Court

 Tech World
 Space 354

 Attractions Near Mall

 Bandimere Speedway - 7.49 Miles
 3051 S Rooney Rd.
 Morrison, CO 80465
 (303) 697-6001
 www.bandimere.com

 Colorado Railroad Museum - 5.96 Miles

17155 W 44th Ave.
 Golden, CO
 (303) 279-4591
 www.coloradorailroadmuseum.org

 Coors Brewery - 6.16 Miles
 Ford St.
 Golden, CO
 (303) 277-2337
 www.coors.com

 Coors Field - 13.6 Miles
 Home of the Colorado Rockies
 2001 Blake Street
 Denver, CO 80205
 (303) 292-0200
 www.coloradorockies.com

 Denver Center for the Performing Arts - 11.9 Miles
 1101 13th Street
 Denver, CO
 (303) 893-4100
 www.denvercenter.org

 Denver Zoo - 16.53 Miles
 2300 Steele St
 Denver, CO 80205
 (303) 376-4800
 www.denverzoo.org

 Dinosaur Ridge - 5.15 Miles
 16831 W Alameda Pkwy
 Morrison, CO 80465
 (303) 697-3466
 www.dinoridge.org

 Downtown Denver Aquarium - 11.64 Miles

700 Water St
 Denver, CO
 (303) 561-4450
 www.downtownaquarium.com

 Elitch Gardens - 12.39 Miles
 2000 Elitch Circle
 Denver, CO
 <nobr>(303) 595-4386
 www.elitchgardens.com

 Heritage Square - 3.88 Miles
 18301 W. Colfax Ave
 Golden, CO 80401
 (303) 279-2789
 www.heritagesquare.info

 Invesco Field at Mile High - 11.67 Miles
 1701 Bryant St
 Denver, CO 80204
 (720) 258-3000
 www.invescofieldatmilehigh.com

 Lakeside Amusement Park - 8.32 Miles
 4601 Sheridan Blvd
 Denver, CO 80212
 (303) 477-1621
 www.lakesideamusementpark.com

 Pepsi Center - 11.31 Miles

1000 Chopper Circle
 Denver, CO
 (303) 405-1111
 www.pepsicenter.com

 Red Rocks Park & Amphitheatre - 6.18 Miles
 Visitor Center
 18300 W. Alameda Parkway
 Morrison, CO 80465
 (303) 697-4939
 www.redrocksonline.com
 </nobr>

- Located in the family restroom.
- Available during the holiday season only.

- Candlewood Suites Extended Stay - 2.41 Miles
 895 Tabor Street
 Golden, CO
 (303) 232-7171
 www.candlewoodsuites.com

 AmericInn and Suites - Denver West - 2.75 Miles
 11909 W. 6th Ave.
 Golden, CO
 (303) 231-9929

www.AmericInn.com/hotels/CO/denverwest

 Courtyard Denver West - 0.8 Miles
 14700 West 6th Ave Frontage Road
 Golden, CO 80401
 (303) 271-0776
 www.marriott.com/dengl

 Days Inn Denver West - 0.6 Miles
 15059 West Colfax Ave
 Golden, CO 80401
 <nobr>(303) 277-0200
 </nobr>www.daysinn.com

 Denver Marriott West - 1.3 Miles
 1717 Denver West Boulevard
 Golden, CO 80401
 <nobr>(303) 279-9100
 </nobr>www.marriott.com

 Fairfield Inn Denver West - 2.7 Miles
 11907 W 6th Avenue
 Golden, CO
 (303) 231-9939
 www.marriott.com

 Hampton Inn Denver West - 2 Miles
 17150 West Colfax Ave
 Golden, CO
 (303) 278-6600
 www.hamptoninn.com

 Homewood Suites by Hilton Denver West - 3.4 Miles
 139 Union Blvd.
 Lakewood, CO
 (303) 716-5737
 www.homewoodsuites.com

 Residence Inn by Marriott Denver West - 0.9 Miles
 14600 West 6th Avenue
 Golden, CO 80401
 (303) 271-0909
 www.marriott.com/dengo

Sheraton Denver West - 3.2 Miles
 360 Union Boulevard
 Lakewood, CO 80228
 (303) 987-2000
 www.sheratondenverwest.com

- The Simon Malls Mobile App can help you find your favorite stores, dining and entertainment options at the Simon Mall nearest you. You'll also be able to check out the latest deals and events available at your favorite mall right from your phone. And there are many more features designed to enhance your shopping experience including mall maps & gift card balance check. Download the free app from the App Store℠ for iOS powered devices or from Google Play™ for Android powered devices today. iPhone is a trademark of Apple Inc., registered in the U.S. and other countries. App Store is a service mark of Apple Inc. Android and Google Play are trademarks of Google Inc.
- Located at the Security office. Call 303.384.3077
- Colorado Mills Milers walking club.

 The mall is 7/8 of a mile around.
- Ample parking including a 4-story parking garage.
- Bus System

 RTD
 (303) 299-6000
 www.rtd-denver.com

 Taxi Service

 Freedom Cab
 (303) 292-8900
 www.freedomcabs.com

 Metro Taxi
 (303) 333-3333
 www.metrotaxidenver.com

 South Suburban Cab
 (303) 888-8888
 www.southsuburbantaxi.com

 Yellow Cab
 <nobr>(303) 777-7777</nobr>
 www.yellowtrans.com
- Located in the Mall Management Office, near Entry 5 next to Stride Rite Keds Sperry Outlet.
- Available for free at the Mall Management Office, near Entry 5 next to Stride Rite Keds Sperry Outlet.
- Enroll your children in the Simon Kidgits Club Today!

 Simon Kidgits Club is a fun, informative club for kids ages 2-12 years old. Children receive valuable lessons in education, safety, health and wellness and much more!

 At signup, you'll receive a special gift and a T-shirt. Additionally, we will send you information about upcoming events as well as a flyer for your child to receive their free goodie bag sponsored by one our retailers each month!

 They will also receive a cool gift on their birthday!

 Stop by the Mall Management Office today to sign-up. It's only $5 per child for the whole year!

 For more information contact the Mall Management Office at 303.384.3000.
-
Child Strollers
 Single

 Entries 2,4 & 5
 $5.00 Fee
Double
 Entries 2 & 4
 $7.00 Fee

Smartcarte's
 Entry 3
 $4.00 Fee
 Smartcarte's in Entry 3 are best for baby carriers

- Coke Vending Locations:
 Entry 2 (Last Call by Neiman Marcus)
 Entry 3 (Yard House)
 Entry 3 (California Pizza Kitchen)
 Entry 3 (Burlington)
 Entry 4 (Eddie Bauer)
 Entry 5 (Sports Authority)
 Coke Court
 Kid Court
 Guest Services
 Zumiez
 Mattresses and More
 Verizon Wireless
 Wetzel's Pretzels

- Contact Security at 303.384.3077 for assistance.
Start Date: 11/2/2012
American Eagle Outfitters at Colorado Mills®
Perry Ellis at Colorado Mills®
PERRY ELLIS - 50% OFF ALL DRESS SHIRTS - INCLUDING NEW SLIM FIT STYLES!http://www.simon.com/mall/colorado-mills/stream/perry-ellis--50-off-all-dress-shirts-1200200 Jewelry, Watches & AccessoriesMen's Apparel & FashionShoes & FootwearSunglasses, Optical & EyewearTeen Apparel & Fashion April 24, 2014
Vitamin World at Colorado Mills®
New Styles on Deck for Spring!
Check out the hottest new shoes, boot, and accessories at Journeys!
Vans, Converse, Sperry, TOMS (select stores),
DC, adidas, Polo, New Balance, to name just a few!
SOME RESTRICTIONS MAY APPLY.http://www.simon.com/mall/colorado-mills/stream/new-styles-on-deck-for-spring-1196296 Teen Apparel & Fashion April 22, 2014
Neiman Marcus Last Call at Colorado Mills®
April 22 - 24: April WOW! Sale
Save 30%-40% Off Throughout the Store:
- 40% Off ALL Women's Contemporary Sportswear, Handbags, Shoes & Sandals
- 35% Off ALL Women's Designer & Career Sportswear, Dresses, Denim, Jewelry, Men's Sportswear & Suits, Home & Kid's Items
- 30% Off ALL Sunglasses, Watches, Men's Furnishings, & EVERYTHING ELSE!
Participating stores: All storeshttp://www.simon.com/mall/colorado-mills/stream/april-wow-sale-1195893 Jewelry, Watches & AccessoriesMen's Apparel & FashionShoes & FootwearTeen Apparel & FashionWomen's Apparel & Fashion April 22, 2014
Tommy Hilfiger Company Store at Colorado Mills®
40% off all women's apparel, handbags & fragrance*
Plus, present this offer and recieve
15% off your purchase of $150 or more or 10% off your entire purchase*http://www.simon.com/mall/colorado-mills/stream/mothers-day-sale-1196313 Children's & Infant's ApparelMen's Apparel & FashionWomen's Apparel & Fashion April 22, 2014
Designer Shoe New Arrivals from Neiman Marcus!
Neiman Marcus Last Call at Colorado Mills®
Starting April 16: Designer Shoe New Arrivals from Neiman Marcus (take down post June 16)
- Save up to 55% off Designer Shoe New Arrivals from Neiman Marcus!
- Participating stores: All Stores; excludes Studio locations
- Equal Payment Plan: valid April 16 - 23 on all shoe purchases. On approved shoe purchases made on a Bergdorf Goodman® or Neiman Marcus® credit card.
Spencer Gifts at Colorado Mills®
Bluetooh Speakers 9.99; Amplifier Speakers 14.99; Bluetooth Headphones 24.99; Water Dancing Speakers 39.99http://www.simon.com/mall/colorado-mills/stream/spring-super-sale-1154609 Jewelry, Watches & Accessories April 9, 2014
Vitamin World Weight Management Sale!
Vitamin World at Colorado Mills®
Aeropostale at Colorado Mills®
Claire's has all the Must-Haves for your Best Prom Ever!!
We can help you pick out the ultimate in jewelry, tech, clutches, garters, sandals (for dancing), bling hair, and much more!http://www.simon.com/mall/colorado-mills/stream/bestpromever-at-claires-1135343 Teen Apparel & Fashion March 27, 2014
Tommy Hilfiger Company Store at Colorado Mills®
Perry Ellis at Colorado Mills®
Perry Ellis at Colorado Mills®
Semi-Annual Suit Sale featuring Linen Suits. All suits starting at $99.98! Valid now through May 6, 2014.http://www.simon.com/mall/colorado-mills/stream/slim-fit-suits-at-perry-ellis-1133967 Jewelry, Watches & AccessoriesMen's Apparel & FashionShoes & FootwearSunglasses, Optical & EyewearTeen Apparel & Fashion March 26, 2014
Bold and bright or natural and blended our Hi-light special is for anyone wanting a change. Our starting hi-light special is only $34.95 and has thousands of possibilities. Also don't forget to ask your stylist about a great styling product to take home so you can re-create the style yourself, all the styling and finishing products are buy one get one 50% off. Make your appointment today, 303-278-6888 or just walk in!http://www.simon.com/mall/colorado-mills/stream/bold-and-bright-for-spring-1132264 Health, Bath & BeautyPersonal ServicesTeen Apparel & FashionWomen's Apparel & Fashion March 25, 2014
SLIM FIT SUITS - available at Perry Ellis!
Perry Ellis at Colorado Mills®
SLIM FIT SUITS - available at Perry Ellis! Shop our Semi-Annual Suit Sale, going on now through May 6, 2014. All suits starting at $99.98http://www.simon.com/mall/colorado-mills/stream/slim-fit-suits--available-at-perry-ellis-1123385 Jewelry, Watches & AccessoriesMen's Apparel & FashionShoes & FootwearSunglasses, Optical & EyewearTeen Apparel & Fashion March 20, 2014
Bergdorf Goodman New Arrivals!
Neiman Marcus Last Call at Colorado Mills®
Starting March 19: Bergdorf Goodman New Arrivals!
- Save up to 75% off original Bergdorf Goodman prices!
- Participating stores: Arizona Mills, Arundel Mills, Austin Brodie Oaks Shopping Center, Camarillo Premium Outlets, Fashion Outlets of Chicago, Franklin Mills, Grapevine Mills, Great Lakes Crossing, Gurnee Mills, Katy Mills, Livermore Premium Outlets, Milpitas Great Mall, Potomac Mills, Sawgrass Mills, Sugarloaf Mills, Tanger Outlets at the Arches, The Outlets at Orange, The Outlet Collection-Jersey Gardens, and Woodbury Common Premium Outlets
- Promotional Six-Month Equal Payment Plan: valid on all Fine Apparel, Shoes, and Handbags purchases during March 19 - 26
The Body Shop at Colorado Mills®
The Body Shop at Colorado Mills®
The Body Shop at Colorado Mills®
Recieve 40% off when you buy 4 full priced items!
Recieve 30% off when you buy 3 full priced items!
Recieve 20% off when you buy 2 full priced items!
http://www.simon.com/mall/colorado-mills/stream/outlet-exclusive-1113723 Health, Bath & Beauty March 13, 2014
Perry Ellis at Colorado Mills®
Bold and bright or natural and blended our Hi-light special is for anyone wanting a change. Our starting hi-light special is only $34.95 and has thosands of possibilities. Also dont forget to ask your stylist about a great syling product to take home so you can recreate the style yourself, all the styling and finishing products are buy one get one 50% off. Make your appointment today, 303-278-6888 or just walk in!http://www.simon.com/mall/colorado-mills/stream/bold-and-bright-for-spring-1107843 Health, Bath & BeautyPersonal ServicesTeen Apparel & FashionWomen's Apparel & Fashion March 7, 2014
We have an easy way to Enhance your Hairstyle
Almost all stylers and finishers on sale! Freshen up for spring with one of our great high light specials, then take home the products to complete it yourself with our buy one get one half off styling products this month.http://www.simon.com/mall/colorado-mills/stream/we-have-an-easy-way-to-enhance-your-hairstyle-1093644 Health, Bath & Beauty March 1, 2014
Sweets From Heaven at Colorado Mills®
PacSun Outlet at Colorado Mills®
Gap Outlet/Gap Factory Store Sale through 4/27
Journeys Kidz at Colorado Mills®
With the hottest new shoes and accessories at Journeys Kidz!
Vans, DC, Nike, Polo, Converse,
Sperry, and TOMS to name just a few!
"Big Kid Shoes in Little Kid Sizes."
SOME RESTRICTIONS MAY APPLY.http://www.simon.com/mall/colorado-mills/stream/splash-into-spring-1196297 Children's & Infant's Apparel April 22, 2014
Guess Factory Store at Colorado Mills®
Tees 30%-50% Off
Shorts 25%-50% Off
Dresses 30%-50% Off
Select Handbags 50% Off
Ballet Flats 30% Off
Take an Additional 50% Off Select Sale & Clearancehttp://www.simon.com/mall/colorado-mills/stream/1-week-only-1196692 Luggage, Handbags & TravelMen's Apparel & FashionShoes & FootwearWomen's Apparel & Fashion April 22, 2014
Start Date: 4/4/2014
Posted: 4/9/2014
Full time and Part time stylist available at Master Cuts at the Colorado Mills Mall. This is a fast paced salon with a heavy volume of walk in clientele. This Salon is getting a brand new look with a fresh remodel, the grand re opening will be May 23rd. We are looking for an experienced stylist that loves color, cuts on men, women and children and a hard worker. Only serious applicants please.http://www.simon.com/mall/colorado-mills/stream/stylist-position-available-1154590 Coming SoonGeneralNew Product Or ServiceSimon Malls April 9, 2014
Slim Fit Suits Available at Perry Ellis!
Posted: 3/20/2014
Posted: 3/12/2014
Posted: 12/30/2013
Visit a Build-A-Bear Workshop® store to
Party with us!
You can cele-bear-ate any occasion with a Build-A-Party®!
All Guests go home with a smile and a new best friend, a stuffed animal they make!
Visit a store, buildabear.com/party, or call (toll free) 1-877-789-BEAR (2327) to book your party today!http://www.simon.com/mall/colorado-mills/stream/party-with-us-1004821 New Product Or ServiceShopping December 30, 2013
Posted: 12/23/2013
Visit a Build-A-Bear Workshop® store to
Party with us!
You can cele-bear-ate any occasion with a Build-A-Party®!
All Guests go home with a smile and a new best friend, a stuffed animal they make!
Visit a store, buildabear.com/party, or call (toll free) 1-877-789-BEAR (2327) to book your party today!http://www.simon.com/mall/colorado-mills/stream/party-with-us-997410 General December 23, 2013
Start Date: 2/5/2014
Come Bounce Off Our Walls!! Tuesdays and Thursdays, 2 hours for $10 (Fun Pass $3 Additional)
Looking For Something Fun To Do On Friday Nights?
Join Us For Friday Night Teen Nights. 2 hours For $12, 2 Sessions To Choose From 6pm - 8pm & 8pm - 10pm. Raffles Prizes, Dance Contests and Limbo On The Main Court. FUN, FUN, FUN!!!!!
Enjoy Our Fun Pass Activities (Mechanical Bull, Foam Pit & Trampoline Basketball) For an Additional $3.
http://www.simon.com/mall/colorado-mills/stream/weekly-specials-1055643 ChildrenOther February 5, 2014


text:
Michigan State Board of Accountancy Resources
The Michigan State Board of Accountancy (MSBA) is responsible for the certification and licensure of certified public accountants and public accounting firms in Michigan.
How does the MACPA relate to the MSBA?
- The MACPA serves as a resource to MSBA Board members and staff.
- The MACPA President, Government Relations staff and Legislative Advisory Group members attend all MSBA meetings.
- The MACPA communicates MSBA activities and updates to members.
Website Resources
The MSBA website offers the following resources for CPAs:
- State Board Rules
- Requirements for a CPA certificate/licensure
- Computerized CPA exam information
- License renewal information
- Fees
- More information related to CPA certification


text:
72 South Main St Route 21 P.O. 38, Manchester, NY | Directions 1450442.969786 -77.230260
What a great store! – This store is amazing! I loved the staff - the girl who worked with us was great! She knew the dresses but more importantly she knew what we wanted! I can say that they REALLY care about there customer.
When a store offers to go out of their way to welcome and accommodate your family ..... It means a lot!
Thank you
Not worth your time! – Their products are awful compared to other shops i have visited, overpriced and not up to satisfaction. The attitude when you walk in the store is hello buy something if not then why are you here it was awful. They were pushy and mean and didn't care for your own opinions just cared about if they make a sale. I can think of at least 10 other shops to spend my time and money at.
Absolutely Lovely Experience – I loved this place. Janice and her staff are so sweet--they let me try on basically every dress in the store. And there was none of that nonsense about cutting out the labels or keeping you from photographing the dresses--maybe because the prices are decent and she doesn't have to worry about people going somewhere else. Plus alterations were free. It's smaller and less formal than some shops, but I had no trouble finding a beautiful dress that I could actually afford.
Great Store – I absolutely love this store. Janice was awesome and made sure I was completely happy. She went out of her way to make sure my son's vest was fixed when the Tuxedo company sent the wrong size. She altered it the night before my wedding and dropped it off. With all the other stressful things I had to take care of for my wedding she lifted the weight off my shoulders by making me feel so comfortable with her. I would never go any place else and have recommended Heart to Heart Bridal many times and will continue to do so. Great people, wonderful experience.
Nice, but no. – Stopped at several shops in the area and found this shop on the main street in manchester. Looked nice from the street as i was passing by, but it was disappointing once i went in. Everything looks bland and old. Maybe it's the bad lighting. I saw very few 'new' gowns. They weren't used or anything (at least i hope not) but they just looked out of style. Clerk said hi, but thats it. Ok place, i guess, but not for me.
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Uniforms & Belts
Karate uniforms. Karate Belts for all ranks. Jiu Jitsu uniforms. Kung Fu uniforms. Karate Gi. Martial Arts Uniforms.
Belt: Custom Stripe Karate Belt Taekwondo Belts$7.99
Stand out with your custom striped karate belt and be known in your martial arts studio. Every karate belt has special meaning, get your karate belt with a custom stripe to make sure you stand out amongst the other karate warriors in your martial arts studio. Take tradition and throw in a twist of new age fashion as you take a break from tradition. If you do not see the color you desire please email customer service at the bottom of the page.

100% cotton

1-1/4" wide

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|3 years ago :: Mar 01, 2011 - 4:17PM #1
Quick Reply
|3 years ago :: Mar 01, 2011 - 6:04PM #2
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|3 years ago :: Mar 01, 2011 - 7:38PM #3
I can only hope you are right.
I would sincerely like to see Scalia follow his prescient words re Lawrence v. Texas. Not gonna happen, I know.
I would also like to see Thomas recuse himself (also not gonna happen), but we should be vigilant in reminding him that his (inter-racial) marriage would also have been illegal not so very long ago in America.
Curious that dblad chose to put this on the Church and State board, seeing as there's plenty of DOMA threads floating around.
Quick Reply
|3 years ago :: Mar 02, 2011 - 10:12AM #4
See Homosexuality and Faith > Christianity and Homosexuality > Is The Bible Silent on Gay Marriage? for your answer.
Quick Reply
|3 years ago :: Mar 02, 2011 - 10:58AM #5
"When it shall be said in any country in the world, my poor are happy; neither ignorance nor distress is to be found among them; my jails are empty of prisoners, my streets of beggars; the aged are not in want, the taxes are not oppressive; the rational world is my friend, because I am a friend of its happiness: When these things can be said, then may the country boast its constitution and its government." -- Thomas Paine: The Rights Of Man (1791)
Quick Reply
|3 years ago :: Mar 02, 2011 - 10:58AM #6
we need a thread on this subject here
one jexample: defender's of DOMA claim they upholding marriage as a sacred institution of religion
but Congress shall make NO LAW respecting the establishment of religion or the free exercise thereof
IF marriage is part of the free exercise of religion Congress must remain nuetral
Non Quis, Sed Quid
Quick Reply
|3 years ago :: Mar 05, 2011 - 1:45PM #7
Indeed. Those in favor of same sex marriage could claim their union is sacred, thus DOMA unconstitutional. I suppose the issue woud become: who gets to decide what is sacred? Since law is secular the definition of sacred would have to be left to institutions and individuals. That being the case one religious group cannot define sacred for another, or any individual who rejects that group's authority.
Quick Reply
|3 years ago :: Mar 07, 2011 - 9:32AM #8
People already get to 'decide' that for themselves. Obviously, the opponents of same-gender marriage already believe they're a 'blasphemy' of some sort. Meanwhile, thousands of same-gender couples have married in their churches and synagogues. I and my husband are among them.
It's called freedom of religion, something that used to be 'promised' to ALL citizens. Now, the fundatalibangelicals seem to want to deny it to God's gay and lesbian children.
"That being the case one religious group cannot define sacred for another"
I'm hoping, trusting, praying that the SCOTUS will uphold this just sentiment.
Quick Reply


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All I can say is, THAT was EASY!! Took out an old end-pin jack without it, struggled a bit as I could barely get my tools around it. When I ordered the new jack, I ordered the wrench. Installing the new jack was a breeze thanks to the wrench! If you don't have one, GET ONE!! Life should always be that easy!
This wrench does exactly what it's supposed to. I was able to easily guide the wires into the wrench slot with my fingers, and slide it up and over the terminal. One twist while holding the outside of the pin with my other hand, and I was done. After spending an hour unsuccessfully trying to tighten the endpin jack with all sorts of other tools, this thing took 15 seconds.
After having my wife shove her hand into the sound hole of my Martin D-1E, I decided to look for a solution that I could use. My first stop was StewMac and found precisely what I was looking for. Works like a charm, and it was long enough after my big paw was gently inserted into the sound hole.
After getting this, I still had a heck of a time fitting the thing properly on the jack nut. However, with a webcam and a small flashlight, it was much easier.
Someone gave me a thirty year old Alvirez 12 string with a Barcus-Berry pickup stuck on beneath the saddle. The guitar had pretty much been in the case the entire time. I've been doing minor repairs and setups on electric guitars for a while but decided to tweak this acoustic and if I screwed anything up could afford to take it to a luthier to fix my screw-ups. I put in a Fishman under saddle pup and a new end pin jack. Got the old jack out with a 9/16" deep socket. Realized that wouldn't work for the new jack because of the wires. Simply went to the Stew-Mac site for the answer to the tool problem. Had the end pin jack wrench in my mailbox in two days. One of those tools you just need to have around like a basin wrench for getting to faucet nuts underneath a sink. You won't need it that often, but when you do, it's really the only tool that makes sense!
Used this to repair a loose endpin on a Martin Acoustic...perfect fit! No more Kung Fu grips for me!
I bought this to tighten the endpin jack of my favorite acoustic, but with a smaller than dread soundhole [and bigger than piano player fingers] I couldn't get anywhere near the nut! I am sure that for an experienced luthier or guitar tech, things would be very different but, before you spend your money, make sure the wrench is long enough for your guitar and your hands are small enough to get it there!
To add items to your order, select the check box next to the item you want. You can edit the quantity you wish to purchase here, or in Your Order.
To add items to your saved list, select the check boxes next to the items you want. You can edit the quantity you wish to save here, or in your Saved List.


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University of Michigan - Ann Arbor — School of Social Work
- Program Type:
- Coverdell Fellows
- Department:
- School of Social Work
- Degrees Awarded:
- Social Work (MSW)
- Admissions Deadlines:
December 1st. (Applicants after December 1st will be considered if Fellows slots are still available.)
- Admissions Cycle:
Early Application Deadline: December 1st
Priority Deadline: March 1st
Application Deadline: June 1st.
- Program Start:
- Early September
- Program Founded:
- April, 2013
Application fee waiver and Scholarship worth $20,000 for Michigan residents and $40,000 for non-Michigan residents. The scholarship is distributed evenly over the 4 semesters.
Coverdell Fellows in the University of Michigan School of Social Work will study the practice area of Community and Social Systems with a concentration in either Community Organization, Management of Human Services, or Social Policy and Evaluation. Fellows will be part of the school's Community-Based Initiative (CBI). The purpose of the CBI program is to train and support a new generation of social workers dedicated to community and social change in urban areas while addressing community-identified priorities and needs. As a part of their program, CBI students complete a yearlong social work internship in Detroit or the surrounding urban areas. Upon graduation Fellows will receive a Master of Social Work (MSW.)
Applicants are expected to meet the following criteria:
- Completion of a bachelor's degree or its equivalent, with competitive grades, from an accredited institution.
- An undergraduate record that reflects a liberal arts perspective. Students must have a minimum of 20 academic semester credits in psychology, sociology, anthropology, economics, history, political science, government, and/or languages. Students need to have coursework from three or more disciplines to meet the liberal arts minimum credits. Additionally, students are required to have taken a human biology course or a course on the biological determinants of human behavior prior to admission. Students who do not meet the requirements may be admitted if these requirements are met prior to enrollment.
No admissions tests (e.g., GRE, GMAT) are required for admission to the MSW program.
Prospective Coverdell Fellows should apply through the standard MSW application and check the Returned Peace Corps Volunteer and Community‐Based Initiative (CBI) checkboxes. By indicating interest in the CBI program the supplemental CBI application will be added to the end of the regular online MSW application. Prospective Fellows must complete this supplementary application.
For inquiries about Paul D. Coverdell Fellows Program, call 855.855.1961 x1440.
Program Contacts
School of Social Work
1080 S. University Ave. Room 3688
Ann Arbor, Michigan 48109
- Telephone
- 734.936.1964
- firstname.lastname@example.com
If you have questions, please contact:
Katie Lopez
Program Manager of the Office of Global Activities
Find Local Events
Peace Corps recruiters appear at information sessions, campus and community events, and career fairs. Pick a state and find a Peace Corps event near you.


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Chuck and Blair: 3 Words, 8 Letters
Chuck and Blair: You Sure?
Chuck and Blair: It Consumes Me
I figured we should have this thread seeing as so many of our discussions lately seem to go back to CB. Now we can just come here instead of clogging up the episode threads, etc.
And since then, he HASN'T done anything to get her back (lying and acting freaky at a wedding doesn't count as a real effort to win a girl back, imo) and is saying trash like: can't you see beyond my smokescreen by now? and that screwing a prostitute counts as work. So yeah, I think he orchestrated the Chair break-up and his subsequent actions as part of a plan, and that's what Blair discovers when she goes to apartment, and that's why she throws the flowers at him and walks out in disgust.
I don't see how this would play out, though. How and why would Chuck have done this? In some ways, it would absolutely negate everything he had said/done to Blair previous to that. I have never had a hard time believing Chuck loved Blair until recently, and I still believe it for the most part, I just want to see more from Chuck. He needs to truly put forth an effort here, and get out of his hooker and drug pity party.