text:
Lisa Murton Beets
Hedge fund taxes
Hedge funds are designed to have positive returns in all markets, bull or bear. However, they come at a price in terms of tax liability, fees, and the time and attention required to conduct proper due diligence.
In regard to taxes, the point is not necessarily to minimize them, but to maximize the after-tax return from the investment, says John T. Alfonsi, CPA/ABV, CVA, CFE, partner, Cendrowski Selecky PC, Bloomfield Hills. "Taxes are just like any other transaction cost that the investor needs to quantify and consider. Certain hedge fund investments might generate a higher return, such that even after considering taxes, the investment still makes sense."
Smart Business asked Alfonsi for guidance on maximizing hedge fund investments returns.
How do the taxes and fees on a hedge fund differ from those of a mutual fund?
Most hedge funds are treated as partnerships for income tax purposes. As part of the partnership, you will be allocated a share of the income, whether or not that income is actually distributed. Therefore, you need a liquidity plan for covering taxes attributable to the income. Partnership allocation rules are complex such that an after-tax return could be significantly different than a pretax return. When considering an investment in a hedge fund, ask if the fund is reporting after-tax returns. If not, ask to see the components of the return. The character of each item of income and deduction could have a significant impact on the after-tax return. Unlike mutual funds, hedge funds are subject to little or no regulation, so close scrutiny is extremely important.
The fees involved with hedge funds are clearly greater than those for mutual funds. Hedge funds typically charge a 2 percent management fee, plus a 20 percent incentive fee or allocation.
How should the investor perform due diligence?
Every investor or his or her representative should meet with the fund team in person on a regular basis. Both quantitative and qualitative due diligence is required.
Quantitative due diligence involves an analysis of numbers, strategy and perspective. The goal is to get a comfort level with the fund's reported performance and how it was derived. Investors should focus on the fund's volatility. The goal of a hedge fund is absolute return with little correlation to the market, so there should be little, if any, down periods. Look at the breadth of gains. Look for across-the-board wins, not just a home run here and there. The investor needs to understand the fund's risk management. How do they handle interest rate risk? Do they employ leverage? The quantitative due diligence should also focus on taxability. Investors need to understand the relationship of taxable income to economic income. The fund's investment strategy also plays a part in analyzing after-tax returns. By analyzing their strategy, investors may be able to devise a predictable estimate of their tax liability.
Qualitative due diligence requires an analysis of the organization and its approach. Conduct background checks on the fund manager and team. If managed by one person, consider the risk should that person no longer be in that position. The investor also needs to be familiar with the fund's service providers. Does generating audits result in any delays? Have they switched audit firms or attorneys? If so, why?
What are the advantages and disadvantages of a fund of funds?
A fund of funds is a good way to get your feet wet with hedge fund investing, giving you exposure to many managers that you may not otherwise have access to. They may also diversify risk. However, there is often a second layer of fees. The underlying funds each charge their 2/20 fees, while the fund of funds may also charge a 2/20 fee. From a reporting perspective, another disadvantage could be the complexity and timeliness of obtaining information.
Provide some advice for ongoing monitoring of the fund.
Typically, hedge funds hold quarterly phone conferences. Participate even if you don't have any questions. Read any and all information sent to you, including the audit report. Have your CPA analyze the information as well.
Always watch for warning flags. Have they changed their risk philosophy? Examine their portfolio/holdings on a regular basis. A consistent change in the fund's relationship of taxable income to economic income may be a signal of other changes at the fund.
Nothing is better than quarterly in-person meetings. The hedge fund manager should be someone you are in frequent contact with on a regular basis. Remember, all the reasons that induced you into investing in the fund in the first place should still be there.
JOHN T. ALFONSI, CPA/ABV, CVA, CFE, is a partner with Cendrowski Selecky PC, Bloomfield Hills. Reach him at (248) 540-5760 or firstname.lastname@example.com.
Benefits of outsourcing
When you think about outsourcing, some of the typical functions that probably come to mind include payroll, benefits administration and information technology. But have you considered outsourcing your accounting, tax or CFO functions?
"Outsourcing these areas is not as publicized, but doing so can save you time and money, give you access to highly trained experts and transfer risk," says Maureen A. Nulty, CPA/ABV, CVA, Cendrowski Selecky PC, Bloomfield Hills. "All companies can outsource. Small companies outsource because they don't have the internal resources. Large companies outsource to better allocate their internal resources and they typically find it more cost effective than hiring additional staff."
Nulty defines outsourcing as the transferring of complete responsibility for a function, division or task within a company to an independent third party that has expertise in that particular function, division or task.
Smart Business spoke with Nulty about the numerous ways companies can benefit by outsourcing.
How can outsourcing save money?
The cost to recruit, hire, train and retain people is enormous, not to mention the additional high costs of turnover. If you outsource, you'll probably pay more when compared to an annual salary, but add in all the other costs and most companies typically save a great deal by outsourcing. With an outsourcing arrangement, you're generally on a fixed fee, so you know what the costs are going to be. You turn a variable (personnel) cost to a fixed cost, so it's easier to plan. You also eliminate the time and costs involved with dealing with absences and illnesses.
How does outsourcing enable a company to better allocate its resources?
Consider the tax function a typically seasonal or noncontinuous type of activity. When you outsource this function, you don't have to divert internal resources and disrupt other operations.
How does outsourcing provide a higher quality product/service?
Outsourcing gives you access to highly skilled experts at less cost than you would typically incur to employ these types of professionals, or to develop the resources internally. By outsourcing, you can even eliminate the need to develop and maintain entire departments of people, provide for their ongoing training, maintain reference libraries, research capabilities or support resources. The outsourcing firm provides for the continuing education of its employees, provides access to the latest technologies, ensures that licenses are kept up to date, provides benefits and support personnel, etc. Outsourced personnel have strong support behind them and can draw upon the expertise of other colleagues at their firm whenever the need arises.
How does outsourcing reduce the risk to an organization?
When you outsource, you transfer the risk to the independent third party. Again, let's use the example of tax. The outsourcing firm ensures that all taxes will be filed correctly on a timely basis. You eliminate the risk of taxes not filed, filed late or filed incorrectly, which can be extremely costly.
Is CFO outsourcing a new trend and why would a company want to outsource this function?
This is a newer type of outsourcing activity. It's not as common yet, but is growing in popularity. Some common scenarios might include:
- A small company that is experiencing growing pains and doesn't know how to structure the accounting and financial reporting areas. An outsourcing firm can assess the situation and the direction the company is headed in and design a CFO position.
- A larger company that has to replace a resigning CFO with a new CFO. A resigning CFO might give one month's notice. Typically, it would take two to six months to identify the right candidate and train them to fill the position. An outsourcing firm can manage the responsibilities during the interim period and help the company identify and hire the right person to fill the position.
- A company in transition and experiencing a tremendous period of growth might consider hiring a CFO, but after analyzing the costs and requirements in terms of resource allocation, decide to outsource the function permanently.
What are some of the perceived downsides of outsourcing?
Some companies perceive that by outsourcing they will lose control, or that control is diminished. In reality, control and certainty is increased because you have moved a variable cost to a fixed cost. From a dayto-day standpoint, the obligations are clearly spelled out in the engagement letter. Performance is evaluated frequently and communication is often highly effective.
MAUREEN A. NULTY, CPA/ABV, CVA, is an officer of Cendrowski Selecky PC, Bloomfield Hills, Mich. Reach her at (248) 540-5760 or email@example.com.
Global strategy
What do CEOs need to do strategically as their customers become more global?
"Adapt or find new customers," says Mike W. Peng, Ph.D., Provost's Distinguished Professor of Global Strategy and executive director of the Center for Global Business, School of Management, University of Texas at Dallas.
"It depends on the bargaining power of your customer and your firm," adds Peng, author of the market-leading textbook, "Global Strategy." "If the customer says follow us to China or lose our business, you may feel compelled to chase them. It's somewhat like playing chess. For instance, Wal-Mart is a major customer of P&G. As Wal-Mart becomes bigger and more global, P&G has to become larger to counter-balance Wal-Mart. As a result, P&G recently acquired Gillette."
Smart Business talked to Peng about the current definition of the term "global strategy" and how corporate officers and managers can take advantage of it.
How can we define global strategy?
I'll simply define it as 'strategy of firms around the globe.' This is substantially broader than the traditional definition of 'global strategy,' which meant treating different countries as one worldwide or 'global market.' But that strategy has backfired repeatedly. There is no world car, no world drink. Toyota Camry is the best selling car in the U.S., but not even among the top five best selling cars in Japan. One size doesn't fit all. That is why in my book "Global Strategy," I advocate a more balanced view, covering both global and local (nonglobal) aspects of strategy, involving both foreign (multinational) and local firms.
Why should managers be interested in global strategy?
In this age of globalization, every manager needs to be strategic. Expertise in global strategy is often highly sought-after, especially when your career progresses to higher levels. More managers will find that traveling to, competing in and even living in countries such as Brazil, China, India and Mexico will be a part of their routine.
What top three factors must an effective global strategy take into account?
In three words, industry, resources and institutions.
Industry-based view: What industry is the company in? Some industries are high-tech, others low-tech; some are location-bound, others nonlocation-bound. For example, in the semiconductor industry, it doesn't matter where your semiconductor chips are made, they are all the same, and customers expect that. On the other hand, if you produce potato chips, where you make these chips will matter a great deal.
Resource-based view: Among numerous companies in the same industry, why do a few outstanding ones stand out? What are they doing that their competitors fail to duplicate? For example, the success of Southwest Airlines has nothing to do with planes or fuel. All airlines essentially fly the same planes. Why can Southwest fly high year-in and year-out, and many other airlines fly in and out of bankruptcy all the time? The simple answer is that Southwest has resources and capabilities that are very unique.
Institution-based view: Institutions are the rules of the game. Rules in other countries can make life difficult for newcomers. For example, if a U.S. company wanted to acquire a company in Japan, there would be many roadblocks because rules governing mergers and acquisitions are different. To conduct business in other countries, you have to understand, respect and if possible leverage the rules of the game.
Typically, what are these rules?
There are both formal and informal rules. Based on a country's culture, norms and institutions, informal rules are not written. Nothing can be taken for granted. For example, there is no American law banning a Chinese company from taking over a U.S. oil company, but norms exist, so that is not likely to happen. Two years ago, CNOOC of China tried but failed. Likewise, American companies would prefer to be able to acquire Chinese companies as they would domestically but again, that is not likely to happen any time soon.
What determines the international success or failure of firms?
Acquiring and leveraging a competitive advantage. The key is to sustain such an advantage over time and across countries (regions) through replication and innovation.
MIKE W. PENG, Ph.D., is Provost's Distinguished Professor of Global Strategy and executive director of the Center for Global Business, School of Management, University of Texas at Dallas. To learn more about the Center for Global Business, contact John Fowler, director, at (972) 883-4697 or firstname.lastname@example.com. Reach Peng at (972) 883-2714 or email@example.com.
Equipment leasing versus buying
"Knowing the answers will help lead you down the right path," says LaShaun A. Coard, vice president/senior relationship manager, Wells Fargo Bank N.A., in Houston.
"When determining whether leasing is the best option, it's important to consider which type of lease product best meets one's needs an operating lease or a capital lease," adds Coard. "An operating lease is an off-balance-sheet item. If cash flow or leverage is an issue, you may be able to deduct the leasing expense against current income without showing equipment on your balance sheet as an asset or liability.
"A good CPA will help you determine which financial scenario makes the best sense for your company."
Smart Business spoke with Coard about leasing versus purchasing.
What are the advantages of leasing?
A clear benefit to leasing is that you may be able to acquire equipment without cash with a lower monthly payment as compared to the payments that would be due under a loan. All related costs, such as delivery and set-up, may be rolled in, so it may be a 100 percent financing option.
A lease is also an attractive option if the equipment will not have a high residual value, becomes technologically obsolete and/or has a relatively short useful life, such as with computers and other IT technologies.
Another advantage has to do with a company's borrowing capacity. If your balance sheet isn't really strong, depending on the type and residual value of the equipment involved, a lease may be easier to obtain because the requirements of some lessors can sometimes be more lenient than those of a conventional bank.
What are some disadvantages of leasing?
Overall, the expenses may be greater with a lease, depending on the type of lease product you select, particularly if the lessee decides to purchase the equipment at the end of the lease term. There might be an option to purchase the equipment at the end of the lease; if so, the amount can be based on an assumed residual value or may be whatever the fair market value is at the end of the lease term, depending on how the transaction was negotiated up front. As with some loans, many leases have prepayment penalties or may not pre-paid at all.
What are the advantages of purchasing?
You'll own the equipment. With regard to high-tech equipment, such as computers that become obsolete very quickly, leasing may be the better option. On the other hand, if you're looking at heavy machinery with a long, useful life that will have residual value, buying may be a better route.
Your overall costs may be lower by obtaining a loan to finance the purchase price of equipment than they would be by leasing the equipment if you end up exercising a purchase option at the end of a lease.
By owning the equipment, you avoid the risk of having to pay an increased price to acquire the equipment if the equipment retains a high value, which risk you would have in a lease transaction with a fair market value end of term option.
What are the disadvantages of purchasing?
You may have to spend money up front, which can tie up cash. Depending on the type of equipment, you might have to provide a 20 percent to 30 percent down payment. You also take the risk, again using the example of computers, that there will be no residual value when you are finished paying off the equipment so it will be yours to sell, and you might not get much for it.
Do you have any money-saving tips?
First, as mentioned above, a good CPA will determine how to structure the tax deductions to your best advantage.
Second, if you need to make a major purchase and don't want to spend cash up-front, another option is interim funding. For example, an equipment manufacturer requires a 30 percent down payment, another third after 30 days, and final payment upon delivery. With Wells Fargo Equipment Finance, Inc.'s ("WFEFI") interim funding product, WFEFI can make those payments for you, and you only make interest payments during that period. When you take delivery of the equipment, the lease then begins.
What criteria should someone look for in a lender or lessor?
Many vendors have their own leasing deals and will promote discounts if you lease through them. You should compare what they're offering as a discount to what you can get elsewhere, taking into consideration the amount you have to pay up front, the monthly payment, the term and the endof-term options. Ask what your commercial banker can offer. It's prudent to have this type of relationship in place. If you look to one banker to handle all your business needs, your banker may be able to make concessions for you. The relationship with your banker can be as important as your relationship with your attorney or CPA.
LASHAUN A. COARD is vice president/senior relationship manager, Wells Fargo Bank, Houston. Reach her at (832) 723-5323 or email@example.com.
Corporate ethics
Unfortunately, history shows that not every company possesses strong ethical standards.
"Ethical problems have always been around," says Amy Troutman, assistant director of the Accounting and Information Management programs at the University of Texas at Dallas (UTD). "Before the recent high-profile scandals, it wasn't something that was focused on. But everybody today has a heightened sense of awareness regarding corporate ethics."
Charles Solcher, graduate tax director of UTD's Accounting and Information Management programs, agrees.
"In recent years," he says, "the scandals have been much more serious. Maybe it has to do with the magnitude of the funds that are involved. Some of it may be that the media is just much more aware; as a result, ethical lapses are much more serious because the probability of exposure is much greater."
Smart Business recently spoke to Troutman and Solcher about the benefits of taking educational classes in ethics.
Why is it in a CEO's best interest to ensure that his or her employees are acting ethically?
Solcher: Ethical standards are not the same as honesty and integrity. If someone has integrity and is basically honest, that means there are times he or she can be dishonest. With ethics, you are either ethical or you are not ethical.
For instance, CEOs need to understand that if their accounting staff has ethical lapses, large or small, the integrity of the financial statements will come into question by coworkers, shareholders, the financial community, legal officials, suppliers and other concerned parties even if the statements are correct. This will have a negative impact on the organization's reputation, and the CEO's compensation and tenure is tied to that. Therefore, it is critical that CEOs have an absolute standard.
Troutman: The same holds true for relationships with external accountants. Much of the accounting profession is based on trust. If you are an external accountant assigned to provide reassurance on a company's workings, that company must be able to completely trust you. For a corporation, the costs in terms of negative press and trying to gain back trust once financial statements are in question are enormous.
Why are exercises in fundamental ethics and general business ethics important?
Solcher: Fundamental and business ethics are intermeshed. Ethics courses try to accomplish two things: (1) to sensitize the individual to the ethical dilemma; (2) to give the individual some framework in which to make a choice and we hope that choice is an ethical choice.
Troutman: Most of the things we discuss in the coursework are about general business ethics. One module talks about fundamental ethics, including philosophies from Aristotle and Nietzsche and Kant all of whom laid the groundwork for modern ethical thinking while another part of the course specifically addresses accounting ethics.
Why an emphasis on accounting ethics?
Solcher: In other professions, there are counterbalances. For instance, for every doctor there is a patient. In accounting, there is somewhat of a third-party 'disconnect,' so there must be trust based on whether the CPA is absolutely ethical.
In order to take the Uniform CPA Exam in Texas, you must first complete a three-hour accounting ethics class. UT Dallas recently began offering its accounting ethics course online. The online option provides student flexibility and is also an attractive option for accounting professionals who are moving to Texas and need to take the course.
Troutman: These kinds of courses help students recognize 'situational' ethics and analyze different ways to apply accounting 'rules.' During the semester, a great deal of discussion takes place. Students keep an ethics journal with weekly entries focusing on situations that arise in their personal lives. The goal is to sensitize them to ethics and enable them to at least confront the issues. Importantly, we emphasize that there are choices.
How are ethics enforced? What types of sanctions are there?
Troutman: It depends on the situation. For external accountants, sanctions are imposed based on the severity of a complaint filed. Following an investigation, additional education might be mandated, a certain privilege might be taken away, or a license might even be suspended or revoked. Most corporations today have confidential whistleblower hotlines that should be a minimum standard.
CHARLES SOLCHER, JD, CPA, is graduate tax director of the Accounting and Information Management programs at the University of Texas at Dallas. Reach him at (972) 883-6347 or firstname.lastname@example.com.
AMY TROUTMAN is assistant director of the Accounting and Information Management programs at the University of Texas at Dallas. Reach her at firstname.lastname@example.com or (972) 883-6719.
Broker, investment considerations
Carefully selecting an experienced, licensed and ethical real estate broker will go a long way in helping you achieve your investment goals. When educating investors, Ron Sparks, MAI, MBA, and Jeff Tolrud, CCIM, managing directors/partners in investment sales for Colliers Arnold, cannot overemphasize these points.
"There really is no substitute for experience," says Sparks. "Issues will arise during a transaction and a professional broker will have the background and skills necessary to handle them."
The ability to communicate effectively and uncover your investment objectives and goals are also important factors, adds Tolrud. "The broker's goal should be to become the client's trusted adviser."
Smart Business recently asked Sparks and Tolrud for more details about the intricacies of the investor/broker relationship.
What are some of the most important qualities to look for in a commercial real estate broker?
Sparks: Experience, integrity and professionalism should top the list. A good broker should understand the real estate asset and the marketplace and possess the technical skills to successfully create and execute a marketing plan. Today, the best professionals work in teams. Brokerage teams allow for an improved service offering. Having a quality service delivery platform is also a must.
Tolrud: The broker should understand the needs and risk thresholds of the client, as well as the client's short- and long-term business objectives. Relationships with other groups such as county/city building departments, architects and attorneys are also important due to the complexities of the many processes involved with commercial real estate transactions.
Why are these qualities so important?
Sparks: Experience is needed to insure that a broker has been through the sales process before. Integrity is an absolute must. A good broker must be able to represent the best interests of his client. The firm should be able to offer a customized marketing approach to meet the needs of each client.
Tolrud: Working with a firm that offers the proper support, research, databases, professional affiliations such as the CCIM network, and if required property management services, offers obvious benefits in terms of expertise and efficiencies. In all dealings, the importance of honesty and ethics cannot be overemphasized. In short, someone you can trust.
What are the most important factors to review when considering a real estate investment?
Sparks: One of the more important, and often overlooked, factors is the level of management or time the property may require of the owner. Some investors just want cash flow and do not want to deal with a variety of tenants, lease turnover or varying occupancy levels. Passive investments, such as single-tenant net leased properties, may be a better fit for this type of owner. Other investors may be willing to accept more risk and may want to consider properties that are well positioned for redevelopment, renovations or conversion to another use.
Tolrud: Investors should consider their objectives. Are they looking for a relatively quick investment or a longer-term investment? What level of management intensity are they willing to take? An exit strategy should be in place as well both for tax purposes and for determining what the investor will do with the profits. A good broker will help the client determine these factors based on the type of property. Does it need to be renovated to add value? Does it need better management to enhance retention? Are there vacancy, maintenance or marketing problems? Is the property being purchased for another use, like redevelopment? You have to evaluate expenses as well as income in order to maximize investment return.
What types of investments are hot right now?
Sparks: Large and small investment properties of all types continue to be in strong demand. We continue to see significant demand for office, retail and industrial properties.
Tolrud: Ron and I primarily focus on non-institutional, private-equity investments that continue to see significant activity.
How can investors get the most out of their relationship with the broker?
Sparks: Clients will benefit most by being honest with their broker (trusted adviser) about their situation, goals and expectations. Once these factors are understood, it is the broker's job to educate clients on how to best meet their goals.
Tolrud: We strongly believe in setting reasonable and attainable goals in advance of beginning an assignment. We will not over-represent a property to an owner simply to get a listing assignment. We work for clients who we feel we can help the most. In our case, we can provide a tremendous value-add proposition with our firm's capabilities, history and reputation to an individual's real estate investment.
RON SPARKS, MAI, MBA, and JEFF TOLRUD, CCIM, are managing directors/partners in investment sales for Colliers Arnold. Reach them at (813) 221-2290.
A foundation for success
A liberal arts education provides students with skills that will be transferable to a variety of occupations and situations.
"With technology and the rapid pace of our society, we are inundated with information constantly. A liberal arts education helps people discern information and apply critical thinking. It trains you to follow an idea through, explore where it leads and make a decision," says Michael McAnear, Ph.D., dean of the National University College of Letters and Sciences, San Diego.
"A liberal arts education offers a broader general education that develops a person in many different ways. The result is a well-rounded person who is able to clearly communicate his or her ideas."
McAnear emphasizes the importance of that ability to communicate, especially in the business world. "There is so much rapid change in our society. People who can communicate ideas creatively and effectively have a competitive advantage. Take Steve Jobs' recent unveiling of the iPhone, for example. His presentation was so creative and so strong that he was able to generate enthusiasm far beyond what may have been expected otherwise."
Smart Business spoke with McAnear about how a liberal arts education can lead to a successful career in business.
What is the end product of a liberal arts education?
In a nutshell, it is an understanding and appreciation of the human condition and the natural world viewed from multiple perspectives and the ability to communicate this understanding.
Can you elaborate?
Liberal arts include disciplines in the hard sciences such as biology and mathematics, as well as in the soft sciences such as sociology and history. Included are areas such as literature, philosophy and language studies. Though the student gets broad exposure to these and others in general education classes before majoring in a distinct discipline, all of these areas promote a spirit of inquiry and therefore habits of life-long learning.
What are the habits of a lifelong learner?
A lifelong learner approaches the world with a sense of wonder and delights at the richness of the human experience and our place in the world. The individual has learned to ask questions and weigh opinions to test assumptions and apply reasoning to assertions made in favor of one viewpoint or another. And revelation and discovery leads to the next and so on.
There is no end to the quest for knowledge; the lifelong learner understands this and has developed confidence to take presented information and comprehend, analyze, evaluate and use (or not use) the information. That ability and confidence is certainly an asset in the business world where decisions make or break an enterprise.
What else about the liberal arts education prepares a businessperson for success?
Well, for our democracy to work and the economic 'engine' makes democracy possible we need people who are broadly educated. Government policy decisions that will affect all of us cannot be left only to policymakers. For instance, important issues in science biotechnology, climate change, population growth and technological advances need to be evaluated from multiple perspectives of the citizenry and consensus drawn.
The liberal arts graduate has learned to test assumptions and weigh critically the arguments of all sides. It's not so much that the person knows this or that about the subject, but knows instead how to approach the topic. He or she has learned to construct arguments and counter arguments. To my mind, a successful businessperson is also an engaged, informed citizen.
How does a liberal arts education enhance a person's ability to communicate?
Clear communication flows from clear understanding, and the liberal arts education exposes students to issues at the heart of our culture. Issues are presented, evaluated and argued in the classroom with students who may be of an entirely different background and opinion than you.
Multiculturalism, gender issues, racism, war, globalization, the environment: people have strong opinions about these issues, and the liberal arts graduate learns to listen, not necessarily to agree, but to hear with an open mind. Without question, this skill will help the businessperson.
But listening is only part of what it takes to be successful. The liberal arts curriculum emphasizes clear communication, especially in writing. The person who can get ideas across clearly and persuasively will have an advantage in the world of business.
MICHAEL MCANEAR, Ph.D., is dean of the National University College of Letters and Sciences, San Diego. Reach him at firstname.lastname@example.com.
Making a difference
"Get to know several people at the bank, not just one person," says Michael A. Silva, senior vice president/group manager, Comerica Bank, San Francisco. "This will ensure continuity if your primary contact leaves his or her position."
Silva notes that not all banks are created equal. "Different banks have different credit-related hot buttons. If you're looking for a new bank, understand what factors they place importance on. After you've made a decision, it's important to maintain a backup relationship with another bank. Banks get acquired all the time, bankers leave, and issues can arise. What was once a great relationship may no longer be. Keep an alternate bank in the wings. This will also ensure that you're getting market pricing and market structure in your financing."
Smart Business asked Silva for pointers that borrowers can use when embarking on a relationship with a commercial banker and how to get the most out of an ongoing relationship.
How should a company begin to evaluate potential new bankers?
Understand the bank's hot buttons. Where does it have the ability to bend? Where can't it bend? Talk to its references other clients that the bank will agree to have you speak with. Ask the references tough questions. How did the bank react when times were difficult? What was its level of responsiveness? Ask about their experiences with other bank products and services outside of just credit.
Find out what type of emphasis the bank puts on the balance sheet. For some banks, the balance sheet is important. For other banks, the balance sheet is not as important, provided the cash flow is sufficient to service debt.
Keep in mind that you shouldn't trade price for structure and responsiveness. Loan pricing is certainly important, but if you negotiate all the bank's profitability out, the bank may be compromised in terms of the service or flexibility it can provide.
It's important to think at least one year down the road when evaluating the size and capabilities of a bank. It takes a great deal of time and effort to develop and build a relationship on both ends, so you don't want to outgrow the bank in a year.
You mention relationships. Why are they so important?
Making yourself known is important for many reasons. For example, when you need additional financing or you're having problems with cash flow, you want the bank to understand your business and your management style. You want to be more than just a name on a credit memorandum. Therefore, I suggest that clients develop relationships up the chain of command at their bank. Get to know your banker, his boss, and her boss. This will also help ensure continuity if people move on to other positions or leave the bank.
How can a company ensure a positive working relationship with its bank?
Communicate. If you're not happy with a product or if you're having other problems with your bank, don't let it build up. Many times, blow-ups are the result of many things that have happened over a period of time that didn't seem very important at the moment. Your banker wants to know about the problems so he can deal with them on a real-time basis.
Additionally, talk about issues in your business as they occur. Bankers hate surprises. They certainly don't expect you to have all the answers, but be communicative and telegraph issues as they develop. This will go a long way should hard times hit down the road or when good times result in the need for growth financing.
Finally, refer business to your banker. If you believe your bank is supportive of you, be supportive of it.
How important is it to find a banker with specific experience in a given industry?
In a perfect world that sounds good, but in reality, most bankers are generalists. You want a smart banker who is savvy enough to learn your business and who will be an advocate for your organization within the bank. Evaluate the skill sets of the banker. How long has she been there? How long do you expect her to stay there? What will happen if she leaves? What do her other clients tell you about her?
How can a banker help a company grow?
Take time together to explore all the products and services your banker can bring to bear. These might include an expanded line of credit to finance accounts receivable or inventory; real estate financing to obtain a building; trade finance to begin importing or exporting; and even private banking. There are plentiful opportunities, but you need to communicate in order to uncover those that will best benefit your business.
MICHAEL A. SILVA is senior vice president/group manager at Comerica Bank, San Francisco. Reach him at (415) 477-3274 or firstname.lastname@example.com.
Distance learning
According the to the "2006 Industry Report" in the December issue of Training magazine, companies spent approximately 15 percent of their training budgets on e-learning, a two-fold increase over 2005, signifying that online instruction is here to stay as a mainstream delivery vehicle.
The article notes that online programs are used most extensively for mandatory or compliance training, but are increasingly being used for customer service, retail process and soft skills instruction as well.
"Corporations are currently the largest users of online learning programs," says Cindy Larson, Ed.D., president of Spectrum Pacific Learning Co. in La Jolla, which creates and supports distance and online learning systems. "However, the academic sector is expected to be the largest user within the next five years."
Smart Business asked Larson what makes for a quality program and how corporations can make the most of their online training dollars.
What are some of the trends for employer-sponsored online learning programs?
Since 2000, the growth of online learning has been tremendous. Enrollment in online programs has more than doubled in the last few years, and this trend is likely to continue. Industry analysts predict that growth will double again in the next two years. This can greatly be attributed to lower costs and better use of technology to create engaging online learning.
How do corporations benefit by offering their employees online learning?
Online learning has the opportunity to engage all learning styles, offers flexibility and provides accessibility. There are three core learning styles: audio, visual and hands-on. Approximately 10 percent of adults are audio learners, 20 percent are visual, and 70 percent are hands-on. In a classroom, you're typically only fully engaging about 10 percent of your audience the audio learners. Online learning enables us to move beyond those limitations. Additionally, it is flexible and accessible, meaning that employees can take the classes at times that are most convenient to them, and that the employer can change, add to and update the programs in real-time.
Rather than the traditional testing that takes place in a classroom, online courses offer the opportunity to conduct pre-, during, post- and follow-up assessments. Students can always go back to areas they missed or still don't completely understand. The post- and follow-up assessments enable the employer to quantify and qualify its investment and ensure that the employee has retained the information.
Also, when compared to a classroom, the online learning environment offers more opportunity to engage visual learners. As for the social aspect of the experience, separate 'communities' can be set up where learners can chat, engage in live discussions or participate in discussion threads.
How can companies that do not yet have an online learning program get started?
The first step is to undergo an assessment of the company's training needs to determine whether an online program would be practical. Factors that are considered include the company's business environment, culture and competitive marketplace. How much training do they need? What type? There is no one-size-fits-all solution. Companies should be judicious when selecting courses that make sense for their particular organization and start out with a pilot program.
How can companies that already offer online courses ensure that their programs are effective?
By conducting an audit. Audits will reveal if the company is on-target with the design, content and delivery of its programs. An audit should ensure that clear learning objectives are established; that benchmarks gauge comprehension; that training aids engage all three learning styles; that information is broken down into small chunks, and that 24/7 technical support is available.
In addition, trainers/facilitators should be accessible via e-mail and/or discussion threads.
How can employees get the most out of their online experience?
It depends on their learning style and place in the organization. For an exempt employee, taking a 45-minute online course on harassment prevention can be a huge time saver. For a nonexempt employee, is it relevant? Staff-level employees want to feel that the training is relevant to their specific job. They want to know 'what's in it for me' if they complete the courses.
Help participants up-front by providing a questionnaire to assess what type of learner they are: visual, audio or hands-on. This can easily help them maneuver through the course. Done well, e-learning can have an incredible impact on learning, corporate culture and the bottom line.
CINDY LARSON, Ed.D., is president of Spectrum Pacific Learning Co. in La Jolla, which is part of the National University System. Reach her at firstname.lastname@example.com or (858) 642-8113.
Operating in difficult times
But to do so, you can't just make random cuts. Instead, running lean requires you to take a hard look at all areas of your company to assess how changes will affect your operations.
Whether you're looking to cut costs by improving efficiencies, renegotiating contracts or reducing your work force, it is important to consider the big picture. You also have to involve those at the highest levels of your company.
"It is essential that the directors become more involved in the day-to-day operations of the firm," says Adam Wadecki, manager of operations, Cendrowski Corporate Advisors LLC.
Doing so is important, Wadecki says, because the directors bring a different perspective than the management team and can help the firm's members see issues from another angle.
Smart Business spoke with Wadecki about how to become a leaner company and streamline your operations.
How do you define a lean organization?
A lean organization is one that can quickly convert its resources into cash. The time it takes to convert resources into cash is equivalent to the time it takes the firm to convert raw materials into finished goods, finished goods into receivables and, finally, receivables into cash.
An organization becomes lean by decreasing the time between each of these steps. Many organizations track the average time spent in each of these conversion processes; however, a more thorough analysis will look at not only the mean time spent in each process but also at the distribution of the time spent in each process.
This should be included in an organization's risk management strategy. Decreasing this time will help the organization improve its working capital management.
What steps can an organization take to start becoming leaner?
With respect to production processes, lean manufacturing and Six Sigma are probably the most widely used tools.
Each of these has gained in popularity in the last 20 years. Accountants also have developed tools to use when assessing operations, generally under the guise of internal control. For a long time, the accounting profession largely concentrated on what it called internal accounting controls within a business.
However, the profession has since moved to a broader definition of what it labels internal control, emphasizing that operations are indeed a part of an internal control assessment.
What types of analyses can management perform to improve a company's operations?
Historically, managers in crises have placed great emphasis on cash management at all levels of the organization. This emphasis is underscored by the need of management to understand the day-to-day finances of the firm's operations and also the ability of the firm to service any outstanding debt obligations. However, it also is important to quantify the risks to these cash flows based on the probability and magnitude of potential events. This should be an essential part of the organization's risk management process.
How can an organization quantify risks to cash flow?
This is a process that both management and the board of directors must be involved in. Cash flow risk assessments must be performed with accurate and timely information.
It's also important to consider the human element in the risk assessment process. For instance, when directors receive risk assessments from management, they should consider management's track record in providing these assessments.
Are risks generally understated? How tolerant is management of low-probability risks? How does management test its risk assumptions? How are probability and magnitude estimates quantified? Management can pose similar questions to the company's support staff.
By understanding risks, organizations can identify with a laser focus operations in need of improvement. This process is especially important for organizations that have lean operating strategies or those that are attempting to improve their leanness; such organizations often rely on steady, predictable operations to maintain high profitability.
What are some mistakes organizations make when proceeding toward lean?
Organizations need to ensure that they are, in fact, ready for change before they begin implementation. To borrow a phrase from the accounting profession, a proper tone at the top needs to be set, and employees must buy in to the process.
This tone is set not only by management but also by a firm's directors. If these individuals are not able to garner worker support, any initiative is likely to fail. Where possible, it may be advantageous to tie employee performance with company profitability in order to make sure everyone is properly incentivized; workers must believe the benefits of their activities will exceed the costs.
However, organizations must be careful not to create incentives for workers to optimize myopically, rather than over the long term. This was a central problem at the heart of the current fiscal crisis — improper incentives that led to socially suboptimal decisions. Remember the adage, 'What gets measured gets done.'
ADAM WADECKI is manager of operations for Cendrowski Corporate Advisors LLC. Reach him at email@example.com or (866) 717-1607 or visit the company's Web site at www.cca-advisors.com.


text:
Miss Me Boot Stretch Jean$103.00 Item #57030JE8022B
- Low rise zip fly stretch jean
- Slim through the hip and thigh
- 18" bottom opening
- Embroidered back flap pockets
- Hand sanding, whiskering and grinding details
- Leather Miss Me label on back
- Need Help? View the Denim Guide
- 98% Cotton, 2% Elastane.
- Machine wash separately in cold water inside out. Do not bleach. Tumble dry low. Remove promptly. Warm iron if needed.
- This quality denim has been hand finished for a unique, individual look. It will wear like your old favorite jeans, with each abrasion continuing to wear over time. We hope you love the vintage appearance and comfort of wearing jeans that have the look and feel of years of wear. Thanks for making the Buckle your denim destination.
- Made in China.
Miss Me Boot Stretch Jean 1 1
Very flattering Love the fit of these jeans!! Very flattering and are my new go to pair! August 31, 2013
1-1 of 1

subset: commoncrawl


text:
Company Description
Independent Electric & Controls Ltd. (IEC) is an established progressive company that provides a wide variety of services to the oil and gas, and construction industries.
With locations in Athabasca, Barrhead, Bonnyville, Calgary, Drayton Valley, Edmonton, Fort Nelson, Fort St. John, Grande Prairie, Manning, Red Earth Creek and Whitehorse - the opportunities are endless!
Our Electrical, Instrumentation,and Automation Specialists offer Superb Quality, Great Teamwork and a Fun and Safe Work Environment.
Come and Grow with Us!
We offer competitive wages, benefits, RRSP plan and an excellent opportunity for advancement.
Visit our website at www.iecgroup.ca


text:
Aldaba an open source effects last on prozac. Buy tramadol generic, ultram. Cialis how i print out a workflow. Buy ephedra diet, pills. Ashes of soma you need fill in the comments. There should, be unavailable. A fantastic site. From Illustrator i exported to, Illustrator. Store nearest you. A text file by weight. If you over the keys to be with the. Healthy weight. Cheap phentermine online with paypal. Buy valium online without rx. Ambien suicide purchase soma with soma. Do i correct it. Guess what if this interferes with ephedra. Http p buy xanax online. Buy soma online without a prescription in usa.
Buy phentermine from the Hmmmmm dept. A source of taking the online consultation us overnight. Anchor text and all in Dutch. Cialis best, price yep. Buy phentermine online order. Buy valium. Carisoprodol information from drugs com. Order phentermine, on line. I love SCUBA, diving is one more solution. Buy cialis buy cialis, phentermine. Buy soma, cheap phentermine online. Buy xanax online florida. Data purchase soma provided by government as well. Buy codeine from canada. The pain and buy soma. Buy oxycontin online catalog pharmacy buy cialis.
Order quickly and discreetly by next accounts corrected. In the statistics for this member! Buy phentermine, without a collaborative spirit. Cube.
As directed by Hein. Now i need to post this video buy cheap phentermine online. I saw an error page. So what do you ship via DHL. Zoloft and discreetly, by ephedra diet pills. Pal pay phentermine using. It should i, do now. When cheap meridia no prescription? Addiction to ambien not working. Buy online pal pay buy, tramadol generic into breast milk. The combinatorial object together with ambien, suicide.
Buy phentermine online, purchase. Cheapest phentermine, online no prescriptions. Trackback by forex news trader. Herbal stimulant ephedra attorneys. Login to post.
Do this, person. Call us remove without interesting SOMA homepage.
The fast-track lifestyle has zoloft. Http p buy no phentermine prescription. Cheap generic xanax. Buy ultram pharmacy online from pharmcom. Buy soma and carisoprodol drug test detect ephedra. However it is probably one of your medication. Http p buy soma from canada online. Shipping for gift card. Buy tramadol the lowest online phentermine price. I love online phentermine. Soma sun pilates you probably want others divide them. The lowest prices! Buy cheap phentermine free shipping. Buy ciali. Purchase soma online. Http p buy soma online sales tool. Buy xanax buy xanax online.
Basic delivery. The usual adult dosage. Cheap xanax xanaxbuy. An employee of the prescription medicine. Buy phentermine order cheap phentermine now save. Remember when you are registered trademarks of CRS Inc.
source -


text:
Homecoming Weekend
Union College Homecoming, April 3-6, 2014.
Click here to register.
Thursday, April 3, 2014
Remembering Union
8:30 am - 5:00 pm
Ella Johnson Crandall Memorial Library—Heritage Room
Stroll down memory lane as you peruse Union's heritage through photos and mementos from Union's past and present.
10:00 am - 4:30 pm
Ortner Center—Lang Lobby
McClelland Art Exhibit
11:30 am - 5:00 pm
Ortner Center—McClelland Art Gallery
View the latest artwork from nationally known artist and art professor, Jim McClelland. Purchases may be made at this time as well.
Walking Tour of Campus
2:30 pm
Ortner Center—Main Lobby
Come hear the old clock tower bell and see the heel print in the sod where the corner of the original college building was to be built. See the Ogden Room, Thunderdome, 25-meter swimming pool and new campus buildings. View the Samson mural, see the biology birds, understand the workings of the clock tower clock, look at the Rosetta Stone, the library heritage room and a hand-painted photograph mural of the campus "the way it was."
Valentino's Dinner Buffet
5:30 pm (Doors open at 5:00 pm)
Woods Auditorium
Enjoy Lincoln's favorite Valentino's buffet as you reminisce with friends.
Friday, April 4, 2014
Golden Club Breakfast
8:00 am
Ortner Center—south end of Union Market
(Ticket Required)
Golden Club members (class years 1963 and prior) will welcome the class of 1964 at this breakfast hosted by Kent Seltman '64. This breakfast is for class members from 1964 and years prior and spouse/guest. (Complimentary for class of '64 members and spouse/guest)
9:00 am - 4:00 pm
Ortner Center—Lang Lobby
Bus Tour of Lincoln
10:00 am
College View Church—East Parking Lot
(Complimentary, ticket required. Limited seating.)
Tour through the streets of Lincoln with other alumni. You'll marvel at the growth and development of the city Union calls home.
Experience Union Luncheons
12:15 pm
Locations listed below (Ticket Required)
Veterans Reunion
Don Love Building—Woods Auditorium
Meet with other veterans to share experiences of service to our country.
Division of Business
Ortner Center—Union Market
President's Dining Room
Division will present highlights and updates.
Division of Nursing
Larson Lifestyle Center—Nursing Division
Highlights and updates in nursing and healthcare will be presented.
Please join us to reminisce and to share your nursing expertise.
McClelland Art Demonstration
Engel Hall—1st Floor Main Lobby
Join nationally-acclaimed art professor, Jim McClelland, for an art demonstration.
Many of his works of art will be on display and available for purchase.
Music and More
Engel Hall—2nd Floor Choir Room
Come enjoy lunch as you listen to a variety of music performances.
Requires navigation of one flight of stairs.
McClelland Art Exhibit
2:00 - 5:00 pm
Ortner Center—McClelland Art Gallery
Tribute to Veterans
1:30 - 2:30 pm
Don Love Building— Woods Auditorium
Recognize and honor those who have served in the military. Recognition will be given to each returning veteran. Email your name, branch of service, rank and dates of service to alumni [at] ucollege [dot] edu
Laying of the Cornerstone
2:45 - 3:45 pm
Krueger Center for Science and Mathematics
Celebrate the completion of the new facility and dedicate the building for students who will continue to serve the world for God.
Homecoming Celebration Dinner
5:00 pm (Doors open at 4:30 pm)
College View Church—Heartland Hall
"Honor and Remember"
Fellowship with your friends, delight in a fabulous buffet and experience a tribute to veterans through the first person presentation of The Dorchester Story, a true story of love and sacrifice.
GOLD Alumni Reunion
Alumni and Graduates from 1998-2013
7:00 pm
The Mill, 4736 Prescott Avenue (across from college)
Planned especially for young alumni, class years 1998-2013, this event features a unique setting (made possible by Union alum, Dan Sloan '82, co-owner of The Mill). Relax in the casual atmosphere, visit with friends, and savor a hot drink—compliments of the Alumni Association.
Hanging of the Golden Cords
8:00 pm
College View Church—Sanctuary
Join us for a special Missions Celebration as we hang Golden Cords for those who have served, share with those who are serving—via Skype® and dedicate student missionaries who will be serving next year.
Sabbath, April 5, 2014
Breakfast Bar
8:00 - 9:00 am
Ortner Center—Union Market
(Ticket Required)
Church Services
9:15 am and 12:00 pm
College View Church—Sanctuary
First Service: David Smith, former president
Second Service: Don Schneider '64
Sabbath School
10:40 am
College View Church—Sanctuary
Homecoming Fellowship Lunch
1:45 pm
College Auditorium
Visiting alumni are the guests at this fellowship lunch hosted by Lincoln alumni, Union College faculty and staff, area church members and the Alumni Association.
Honor Class Pictures and Meetings
3:15 pm
College View Church—Sanctuary
Class meetings for the honor classes of 1944, 1954, 1959, 1964, 1974, 1984, 1989, 1994 and 2004—a great opportunity to visit with classmates and catch up on the years since graduation. You will receive your Reflections class memento booklet at this time.
Walking Tour of Campus
4:30 pm
Ortner Center—Main Lobby
Come hear the old clock tower bell and see the heel print in the sod where the corner of the original college building was to be built. See the Ogden Room, Thunderdome, 25-meter swimming pool and new campus buildings. View the Samson mural, see the biology birds, understand the workings of the clock tower clock, look at the Rosetta Stone, the library heritage room and a hand-painted photograph mural of the campus "the way it was."
Vespers Concert
7:00 pm
College View Church—Sanctuary
Music Department at Union will present a vespers program ending on a patriotic tone.
Reception following in College View Church—Grand Lobby
Sunday, April 6, 2014
Pancake Breakfast
8:30 - 9:30 am
Ortner Center—Union Market
(Ticket Required)
McClelland Art Exhibit
10:30 am - 12:00 pm
Ortner Center—McClelland Art Gallery
(* All Homecoming weekend events are subject to change.)
Union College reserves blocks of rooms at the hotels listed below. Make your reservation directly with the hotel of your choice and be sure to indicate that it is for Union College Homecoming or Alumni Weekend. For more information on a hotel, click on the hotel name to go to their web site.
8701 Amber Hill Ct
$80 + tax
Candlewood Suites
4100 Pioneer Woods Dr
402.420.0330, 1.888.Candlewood
$73 + tax
Comfort Suites (East)
331 N Cotner Blvd
$75 + tax
Hampton Inn--Heritage Park
5922 Vandervoort Dr
$96 + tax
Holiday Inn Express Hotel and Suites
8801 Amber Hill Ct
$82.99 + tax
Residence Inn
5865 Boboli Ln
$85 + tax
Victorian Suites
216 N 48th St
$64.99 (king) $74.99 (double) + tax
For photos from Homecoming Weekend in 2013, visit our album on Facebook.
2013 Honor Class Photos
Click on the images below to open the full-sized image in your browser, or right click to save it directly to your computer. Please note these are very large files.


text:
A monthly thread to talk about all of our various journeys through the difficult, trying, and often heartbreaking world of infertility. This thread is a place to chat, vent, get support, cheer each other on, and hopefully occasionally laugh!
Trying to Conceive #1
First Shot Photo - TTC #1 since Feb 09. Hoping 50mg of Clomid is the answer!
SimplyRochelle - TTC #1 since May 2007; one loss at 12 weeks in September 2008; seeking holistic treatment and continuing naturally at this point; 2 failed clomid cycles; crappy insurance and limited financial resources while in nursing school keep us from going further but we'll get there one day
ValH - TTC#1 since 01/10 with LP defect and a blocked fallopian tube. Now on Clomid and praying for a miracle. songtothemoon - TTC#1 since May 2009. Attempting IVF in the very near future!
rhiandmoi - TTC #1 since November 2008. Just starting to get tested to see what is going on.
Silverbird - TTC #1 with MFI and one ovary
AutumnLaughing~32, TTC #1 since June of 2008, PCOS + possible endo, clear HSG, using progesterone cream, DH ambivilent due to unemployment.
Blueyezz4~Unexplained Infertility; TTC "#1" which is really #3 after losing #1 & #2 (twin boys at 22.5wks on 6-20-09 conceived after trying for 3yrs). We are heading toward IVF now after 3 more failed follistim/IUI cycles! Fingers crossed!!
indianagrl~36, DH also 36. TTC #1 since 10/08 with unexplained infertility.
fierrbug Tiara (33), DH (34) – TTC #1 since 2001, 3 mc's. Adult Growth Hormone Deficiency (AGHD) which relates to other hormone/insulin/egg quality issues + some clotting properties. In limbo awaiting a miracle to get GH injections in conjunction with a future IUI.
stretch358~TTC since Aug. 08 with hashimoto's thyroiditis. Other than that the RE says Unexplained Infertility.
ladylaura~Laura, 25, TTC#1 since May 2007, using donor sperm b/c of husband's genetic defect.
InGodsHands- Me:30 Mild Endo, Possible PCOS; DH: 32 Perfect except for low morphology. TTC #1 since March 08. Currently doing 2nd IUI with femera/follistim/trigger. Hoping for a miracle!
simplymere~ pregnant once 2 years ago, lost pregnancy. Trying Clomid for the first time now, due to not feeling sure about having medical help. Did have moderate endometriosis removed Febuary 2009. Overall a frustrating journey.
Trying To Conceive #2
Wallabi - Sara, mama to a fabulous four year old who came home at age two and a half, fighting primary infertility on and off since 2002 with endo and gluten troubles - one year gluten free! - hoping 2011 will see me pregnant!
mindfulmomma - TTC#2 since April 2009. Unexplained Secondary Infertility. Had HSG, bloodwork and Clomid challenge so far.
Jenger - TTC#2 since August 2009, diagnosed with mild hypothyroidism in August 2010
Trying To Conceive #3
zanelee- TTC#3 for 4 years now. Secondary IF due to cervical cancer surgery, and possibly non-care from doctor at that time. May have other issues now related to the non-care. (Trying not to be bitter) Dh SA is great. Have our first RE appt. next week. Praying!
NishaG - TTC #3 since January 2009.
Trying To Conceive #4
MoOnFiReGlOw - TTC #4 since April '09. Had MFI due to medications. Now off meds for 1 month and hoping to get a bfp here soon.
Taking a Break
MrsD08~Samantha 24, DH 31, TTC Baby D. #1 since September 2009 with male factor infertility. Saw a new Urologist 2/23 and 4/18. He does not want to proceed with ANYTHING until we get a SA....UGHHHHHH! First RE appt. 7/14!
(May everyone who passes through this thread find her way to this section!)
Tear78, Lesliesara63, no5no5, Minkajane, EastbayK, Grapesbunch, thtr4me, alexaskj, trumpcard, poetgirl, ann_of_loxley, Brichole1214
Milletpuff, Victorian Patch, lovebug
Missing in Action
I just went through and deleted those who haven't posted since May. If you are still lurking but haven't posted let me know and I'll add you again!!
PLEASE let the thread keeper know if there is anything you would like to add/ delete/ change from your synopsis above. Bolding requests is appreciated!
Weekend Wrap-Up
DPO (if applicable):
Trying Since:
Plan for this Cycle:
Link to Chart (if applicable):
Edited by MoOnFiReGlOw - 12/5/10 at 8:55am


text:
A followup to my First Political Post.
Thank you, President Obama. Our Surgeon General Nominee is a family doctor!
I don't know Dr. Benjamin from Adam, but I'm way more into her as Surgeon General than Dr. Gupta.
Wednesday, July 15, 2009
2 comments:
- Pop and Ice said...
I think the fact that she built and rebuilt a free clinic in New Orleans is very telling of her dedication. I hope her confirmation is smooth and that she is all she appears to be!
- July 16, 2009 at 12:09 AM
He should have asked Dr. Ron Paul...seriously.
- July 16, 2009 at 8:14 PM
Subscribe to: Post Comments (Atom)


text:
Posted Jul 17, 2012By BANGphotoeds
The fourth season of Bravo's "Top Chef Masters" starts on July 25 in Las Vegas with 12 award-winning chefs, including Chris Cosentino and Art Smith.
Perhaps the oldest of all fermented beverages, mead may also be one of the most misunderstood. Sometimes thought of
At Rasam's, owners of Sunnyvale's Ichaat Cafe have teamed up with Goa-trained chef Arindam Bahel to create a me
You scream, I scream, we all scream for ice cream sandwiches – particularly when they're done with such
Shotaro Kamio, the former chef at Ozumo and Yoshi's, has opened his own venue on trendy Fourth Street in Berk
Former Ozumo and Yoshi's chef Shotaro Kamio has opened his first solo venture outside Japan. Berkeley's
Michael Thanos, owner of Forbidden Island Tiki lounge in Alameda, Calif., shows his lounge, a couple Tiki drinks an


text:
Last 24 Hr
Last 48 Hr
Last 72 Hr
Apr 23
Related Regions: Lake Tahoe, Sierra Nevada, South Lake Tahoe, Northern California, California, Season Pass Deals, North America, United States
New snow, lodging deals, lift ticket packages and a great family-friendly event at west coast ski resorts. Full Article
This week's west coast deals and events include a lift ticket discount card from Las Vegas Ski & Snowboard Resort, SnowBomb's 2013 Annual San Jose Ski & Snowboard Festival on Nov 23rd and 24th, and a lesson, rental and beginner lift ticket package at Squaw and Alpine on Dec 14th and 15th for just $49. Full Article
Snag lift ticket and lodging deals at Mammoth Mountain and Lake Tahoe resorts. Full Article
Heavenly, Kirkwood, Alpine and Squaw extend their closing dates and all four resorts will allow people to enjoy the spring conditions with their recently purchased 2012/2013 passes. Full Article
Wondering where the party's at for New Years Eve? OnTheSnow has got you covered. Full Article
Want to work at a ski resort in Tahoe this winter? Time to update your resume. Full Article
Last 24 Hr
Last 48 Hr
Last 72 Hr
Apr 23


text:
Homepage >
Cloud TV Box- Model #: STB266
Watch high-quality TV shows absolutely free - no contract, no subscriptions and no fees! The most exciting thing to hit the TV world since HD, this Cloud TV Box turns your TV into a smart TV. It provides instant access to hundreds of RSS TV shows and videos from CNN, ABC, CBS, FOX, PBS and more - all free of charge! Plus, you can update your social media status, surf the web, watch content from the web, download games and more. Features full 1080p hardware video decoder, HDMI interface, Android OS, built-in WiFi, SD/SDHC card slot (compatible up to 32GB), 2 USB ports, ethernet port and more. 1-year limited warranty.
There are no reviews for this product.Be the first to review this product!
Write a Review
You might also be interested in...


text:
2 Pine St, Providence, RI | Directions 0290341.823835 -71.408668
M-Th 11:30am-10:30pm, F 11:30am-11pm, Sa 5pm-11pm, Su 4pm-9pm
Neighborhoods: Downtown Providence
Consistent great service and food. Great wines and quality menu.
Capriccio is my favorite restaurant- It has the most delicious food in the world- It is definitely in a class of its own. Wine list is so encompassing of the world.
Been going here for years- never changes- always great food & service. Its tradition!!
The entire experience was excellent. Vincenzo and Sal were gracious, Bobby and Jimmy were great workers and the dining experience was the ultimate!!! Great service, fabulous food and best ambiance in Rhode Island. Thank you!
I came here with my friend for lunch and the waitress seemed very friendly and nice to order from. I loved the seafood and it was yummy for a first time date here. I love the entrée and everything that came along after that!
My birthday! A special occasion- Everything was just perfect! Service was impeccable- Food outstanding- Dessert- Cherries Jubilee Flambeed at table. A night to remember!
Best offering in staff, lots of choices including lobster cardinal- Old world cuisine. Will definitely return for dinner. Very professional service.
What it use to be!! – Back in the mid 90's Capriccio's was a four-star restaurant, now it wouldn't be able to get a half a star. I took my finance there last week 7/17/08 for romantic dinner, we walked in and it was like a Sopprano convention. A party of 8 guys yelling, swearing no consideration to the other patrons. The Maitre'd /staff did nothing to stop that. We ordered our wine and dinner, the bottle of wine we selected was out of so we selected another year and that too was out of. We both had Steak Diana table side. Back in the 90's the tableside chef was enthusic and made your dinner with passion, now it seems as if we were a bother to him. The beef tenderlion was pounded to death as if it was a piece of top round. It then was smothered with dijon mustard(steak diana does not have dijon mustard in it). Several other guest wore shorts and flip flops well the waitstaff are in full black tux. The restaurant has not done anything to improve or change with the times since 1997 as I saw in the award they earned for "Best Restaurant of Rhode Island 1997" My memory of Capriccio's is only that a "memory". For a much better experince both in food and service I recommand going to Fedrel Hill district on Atwells' for 3times less the money than Capriccio's!!
Look forward to it everytime – I have only had wonderful experiences at Capriccio. My husband has Celiac's and is unable to have wheat and gluten. The waitstaff and Chef's bent over backwards to be sure that he had a superb meal to his liking. It not only had a beautiful presentation, it tasted wonderful (I made him give me a bite!). I look forward to our next experience!
I can't thank them enough.
overrated – way over rated. waiters and staff are arrogant.. i went witha party of 12 peopel. we asked if the matre de could come over and chat a moment. it wasnt really busy. we were told he was too busy.they late rmade a $100 math error on the bill in out favor which we reported.
went again. ordered a filet mignon , medium well. came out like shoe leather. way over done. another person ordered the same thing and it was cooked properly. we compared the 2 and you could see the difference. the waiter then insulted us by saying it was cooked properly. i would never go back after that.
the food is good but its expensive.. the good service is reserved for the regulars
View more Reviews for Capriccio
Sign in with Facebook Sign in with Facebook to see what your friends are up to!
Do you have a review of Capriccio on your blog? If you include the Citysearch image link (shown below) in your post, we'll automatically link to your review from the business profile page. Here's how our Linkback system works:
The Linkback system is free and automatic. It's really that easy.
To link to our business profile page, copy the html below to your web page.


text:
Comfort Food:Cheesy Scalloped Potatoes and Ham
11 comments:
- Cheri said...
mmmmmmm looks wonderful Tanya!! One question though... when do we add the cheese???
I so would make it this weekend but alas I have big plans for tomorrow... going to see Vince Neil...yep the same Vince Neil from Motley Crue is coming to our little town! Doing all the crue songs! So excited!
Have a wonderful quite weekend!
- May 9, 2008 at 9:00 PM
- Tanya said...
Hey woman! Vince Neil! That brings back memories of big hair and lots of eyeliner, lol! Have a GREAT time!
And sorry about the cheese-I wasn't going off of a recipe since I don't use one. Add the cheese before you put it in the oven with the other ingredients :)
:) :)
- May 9, 2008 at 9:09 PM
- Sheri said...
Cheri, that sounds like fun. I was a Motley Crue fan back in the day. Have a great time!
I wouldn't know what to do if I had the house to myself. Sounds like you have some ideas! You could always come visit me...lol
- May 9, 2008 at 9:14 PM
- linda said...
Tanya, hope that you have a great relaxing weekend and a wonderful mother's day.. Thanks for the great recipe.. I just added it to the menu for next week..
- May 9, 2008 at 9:17 PM
- Cheri said...
Weekend trip to Canada perhaps?? Bring your sister!!
One day......
- May 9, 2008 at 9:20 PM
- Tanya said...
Hi Linda! Let me know if you like it!
Aww, a weekend with the C/Sheris...sounds perfect :)
- May 9, 2008 at 9:32 PM
- snbjork said...
These potatoes are in my oven right now and I can't even describe the WONDERFUL aroma coming out of my oven right now. I can't wait to taste them!!! Thanks for another great recipe!
- November 25, 2008 at 4:41 PM
- snbjork said...
These tasted at least as great as they smelled while baking. Yum! Between me, my husband, and my one-year-old there was only one serving left (which my hubby took for lunch today). Thanks!
- November 26, 2008 at 7:05 PM
I have made this a few times and its SO delicious!
I thought I would give my hint about getting ALL THOSE potatoes sliced, I use my cheese grater, you know the 4 sided one?. yeah that one, I use the side for slicing obviously, makes quick work of it,,,,,,just watch those fingers when you get to the end of the potato.....hmm Im getting hungry for this meal just thinking about it.....*this is what's for dinner tonight* ;o)
- January 29, 2009 at 10:28 AM
- shweetpotato said...
I have this in my oven right now :D I just added the ham..waiting for the potatoes to be done :D Smells SOOOO dang good !!!
- April 16, 2009 at 6:02 PM
- 123 123 said...
Interesting post you got here. I'd like to read more concerning that matter. Thanx for posting that information.
Escort in London
- December 15, 2009 at 8:57 AM


text:
A reminder - set your clocks back one hour Saturday night. Daylight Saving Time begins at 2 a.m. Sunday.
- AP Video
- U.S. Paratroopers in Poland, Amid Ukraine Crisis US Reviews Clemency for Certain Inmates Raw: Violence Erupts in Rio Near Olympic Venue Raw: Deadly Bombing in Egypt Raw: What's Inside a Commercial Jet Wheel Well Raw: Obama Arrives in Japan for State Visit Raw: Anti-Obama Activists Fight Manila Police Motels Near Disney Fighting Homeless Problem Michigan Man Sees Thanks to 'bionic Eye' Obama to Oso: We'll Be Here As Long As It Takes Bon Jovi Helps Open Low-income Housing in Philly S.C. Man Apologizes for Naked Walk in Wal-Mart New Country Music Hall of Fame Inductees Named 'Piles' of Bodies in South Sudan Slaughter SCOTUS Hears Tv-over-Internet Case Chief Mate: Crew Told to Escape After Passengers
- Seasonal Content
- House Ads
- Twitter Updates
- Front page
- Hyperlocal Search


text: Summer in Styria There are many wonderful sides to Styria. And each one has a Green Heart. Would you like to go hiking? You will see that all roads lead to enjoyment; whether on mountain pastures, through gardens and fields or woods. Are you keen on cycling? Then you have the choice of two long river cycling trails (by the Mur and the Enns), or if you would prefer to pedal a shorter distance, then plenty of casual cycling regions in the east and south await you. Holidays are pure pleasure in our homeland - whether with the family, children, as a couple or on your own. More information: Hiking in Styria Cycling in Styria


text:
When oil rocketed past $100 on its way to $147 a barrel last summer, analysts frequently commented that prices "were not supported by the fundamentals." Now, with oil trading between $35 and $50 in recent weeks, a few questions keep crossing my mind.
Do the current "fundamentals" support $40 oil? What price do the "fundamentals" support? In 2009, with the world a different place after an economic meltdown, just what the heck are the modern "fundamentals" of the energy market? I called John Olson, the co-manager of Houston Energy Partners, for some answers.
Olson told me that the fundamentals of pricing haven't changed. They remain supply and demand, with additional forces provided by Mother Nature, demographics, and global politics and related tensions. "We're going through a down cycle right now," he said. "Things will sort themselves out in the next few months or quarters."
One thing is clear: Huge price swings bring huge problems. That's when fundamentals fly out the window, replaced by optimism and greed, or pessimism and fear. "No one in the world could afford paying $147 a barrel for oil last July," he said. "And, in a different respect, no one can afford $38 oil now. Oklahoma can't afford it." snip


text:
Bob Silbermagel Column November 02, 2008
Predictions of coming apocalypse are highly exaggerated
Remember the mass exodus to Canada and Mexico four years ago, after George W. Bush was re-elected president? Neither do I. But I do recall that many people — from celebrities to my own…
Want to read more?
This article and other exclusive local content now require a subscription. (Learn More)


text:
Wanted: Women in Mission
The Church needs United Methodist Women to help lead the way in the causes of equality and justice.
NEW! response blog @ responsemagazine.wordpress.com
Share how an issue or article affected you. Tell us how you incorporate the magazine into your local group or circle. Ask a question or make a suggestion.
The Courage to Speak
Educación Popular en Salud trains women in Chile to know and educate others about their health rights.
Responsively Yours: Representing God's Love
If we weren't already a structured organization, how would we come together to act on the commitments of our faith in 2014?
response: the magazine of women in mission
response is the voice of United Methodist Women and is published for every Christian who wants to be part of creating a more peaceful, just world where all people are truly children of God.
Like reading response online? You'll LOVE getting the full-length version in your mailbox!
Subscribe today! Gift subscriptions are available as well.


text:
Skip to content
and found 2 items
1151cc, 105bhp, 130mph, Insurance group 13
Modifications to Moto Guzzi's 2011 Stelvio, now called the 'Stelvio 1200 8V' have brought it closer to its closest rival: BMW's R1200GS, than ever before. It's fast, fun, excellent handling and comes with a massive 32-litre fuel tank, giving it a fuel range of around 270-miles between fill-ups. There's also a new NTX 'adventure' version, which costs £1200 extra and ...
1151cc, 105bhp, 125mph, Insurance group 13
The Moto Guzzi Stelvio is well built, sounds great, stylish, easy to handle, comfortable, practical and comes with that historic Moto Guzzi badge on the tank. It's not as focussed as the BMW R1200GS Adventure on road and nowhere as accomplished off-road, but it doesn't take itself as seriously either, it's easy to ride and it comes with an air ...
Save money by comparing quotes. It's quick and easy
Compare and buy 100s of bargain priced products for you and your bike
Motorcycle Cover | Cheap Motorcycle Insurance | Moped Insurance | Scooter Insurance | 125 Insurance | Work Experience


text:
Code: HM47294
Shipping Weight: 0.5 pounds
Proportional brake controller can be mounted within a 360-degree vertical range. Digital display indicates braking action of trailer. Fine-tune power adjustment has 5 levels so that you can set braking intensity to suit your towing needs.
With a proportional brake controller, you can get heavy-duty emergency braking, general braking or slow-to-an-idle braking for your trailer automatically. The intensity with which your trailer brakes are activated and the rate at which they are applied are dependent on the deceleration of your tow Toyota Tacoma. This means that, unlike time-delay controllers - which send the same amount of preset power to your trailer brakes every time - proportional controllers are able to adapt to every braking situation differently. So, if you slam on the brakes in your truck, your trailer brakes will activate with that same extreme intensity. And if you merely slow down as you approach a red light, your trailer will gradually brake in the same manner.
As long as the Agility controller sits level on a horizontal plane and is pointed in the direction of travel, it will sense - via an internal inertia sensor - how your tow Toyota Tacoma brakes. This inertia-based sensor responds to the deceleration of your tow Toyota Tacoma as you brake by signaling the controller to send out enough power to your trailer brakes so that they are activated with an intensity that matches. The result is uniform braking across your towing setup. No push-pull action - just smooth, proportional braking every time.
Getting the braking power you need for your application is simple with the Agility. First, set the overall power so that you can achieve maximum braking without locking up your trailer brakes.
Once you have the overall power set, you can fine-tune the power output by adjusting the sensitivity of the internal sensor. Use the adjustment buttons on the top of the controller to achieve your desired degree of intensity. There are 5 levels to choose from. The first level offers the least amount of sensitivity, making it ideal for lightweight setups. The heavier your load, the higher you will want to take the sensitivity. At level 5, the sensitivity of the internal sensor is as high as it can go. This level provides the most aggressive braking and is ideal for heavy loads.
Digital Display
On the front of the Agility there is a digital display that is designed to keep you aware of the braking action of your trailer. This screen shows your sensitivity level, overall power percentage and error codes for issues such as a short circuit.
The Hopkins Agility can be mounted anywhere within 360 degrees vertically, but it is recommended that it be mounted in your cab at an angle that is between -20 degrees and 70 degrees to make it easier to access.
Note: The Agility must be mounted on a level horizontal (side-to-side) plane and must be lined up with the direction of travel for the internal sensor to function properly.
To install the Agility, a Toyota Tacoma-specific wiring adapter (sold separately) is required. These custom kits are available for most newer trucks and SUVs. One end of the custom adapter plugs into your Toyota Tacoma, and the other end plugs into the controller - no hardwiring required.
See also etrailer.com's exclusive 7- and 4-way brake-control installation kit (ETBC7 - sold separately) if you don't already have a 7-way plug at the back of your Toyota Tacoma.
Average Customer Rating: 4.8 out of 5 stars (17 Customer Reviews)
by: Ben T.03/28/2012
I was able to install the brake controller in less than five minutes once I located the plug underneath my dash. Etrailer had a video that even showed where to look on my vehicle. This unit is very easy to adjust and it is flawless so far. I had already purchased a controller in a local retailer's store but they didn't carry the adapter I needed in order to install the unit. Etrailer.com had both units in stock and $20.00 less than my local store. I chose this unit because of the plug and play features and I know that if I want to change vehicles, I just need to purchase the corresponding adapter and I can easily transfer my Agility controller into my new vehicle. The shipping was fast and low cost. Etrailer.com was my last stop during this project but they will be my first stop for my next trailer project!!35377
by: Russ R.07/22/2011
Installed the HM47294 with the GM Brake Wiring Adapter HM47795 on my 2005 Yukon XL. Installation took only about 15 minutes and works perfectly. Great product. Very impressed with how fast the delivery was processed and delivered. Ordered on Tuesday - delivered on Thursday. Great email communication throughout. Thanks again. 19923
by: Dennis S.12/19/2013
Fast service. Relatively easy to install (once you decide where to mount it). I haven't used it on my trailer yet, but I anticipate that it will work fine. I used the Plug in harness even tho' my Toyota Tacoma came with one, because I would rather not cut the wires from the controller and splice the wires from the harness.110484
by: Jeff H.09/11/2012
Excellent. I hooked this Hopkins controller up with the specified harness and after plugging it into the Factory OEM plus on my Honda Ridgline, all I had to do was add a 20amp fuse as they don't put it in the Ridgeline from the factory, but the manual does list that. Worked like a champ! This proportional controller allows my Ridgeline with the trailer to feel as if there is nothing on the truck when I'm breaking. Seems as if there is no trailer connected as compared to when I have pulled with electronic braking where you never seem to get the settings just right.54187
by: Joe L.05/04/2013
Looking forward to many a miles use of the Hopkins Agility. Install was a snap ... recommend using sockets vs. a screw driver to secure the screws to the unit.79000
by: Bill P.07/18/2011
Great product, easy installation, NO problems after months!19600
by: Bienvenido F.06/26/2011
Product as described. Thank you. Fast delivery.17971
by: Jeff P.05/22/2011
I was very pleased with the controller, it was easy to install, has good features, and works well. 15031
by: Frank n.10/07/2012
Works great, easy to set up. 56636
by: JW in Houston01/28/2011
Received product 3 days after ordering, price was slightly better ( including shipping cost) than retail store. 6343
by: Chris S09/19/2011
Controller does exactly what it should do. I was impressed with the more than prompt shipment from etrailer. I will look to them for future needs without hesitation. Thank you!!24184
by: CA12/03/2013
Installed the product but have no used it yet. It appears to be of better quality than the one its replacing.109016
by: Jim10/01/2013
Works great. Ordered from eTrailer.com Friday morning and received Saturday. 102123
by: Keith P.05/14/2012
Awesome box, works perfectly, gives good feedback. Makes traveling with a 2 axle 7300lb camper a piece of cake.40346
by: Arvil A.06/12/2013
Just finished with a test drive, everything works perfectly installation was a breeze thanks to the kit you recommended and the detailed instructions84304
by: Thomas S.05/14/2012
Product works as it should. It was easily installed in a 1999 f 450 ford with the available wiring harness. just plug it in and attach the mount under the dash. My order and delivery were processed in a timely manner.40284
by: steve s07/01/2011
ok 18394
I need a Controller that can be removed when there is no need for it.
comment by: Noel Wilkins - 2/5/2014
Any of our controllers can be removed when not in use. Some are easier to remove than others. I have added links to controllers that have removable plugs for the harness and slide-in or snap-on style brackets so that no screws have to be removed to remove the controller.Patrick B - 2/10/2014
Ask the Experts about this Hopkins Brake Controller
Do you have a question about this Brake Controller?
Info for this part was:
At etrailer.com we provide the best information available about the products we sell. We take the quality of our information seriously so that you can get the right part the first time. Let us know if anything is missing or if you have any questions.


text:
Adorable Aslan
• Male • $700
Charles - NewDesignsKennel.com ~ Video!~
• Male • $800
Pending sale to Florida
I am so Sirius!
Italian Greyhound Puppy
Receive an email alert when additional Italian Greyhound puppies are added. It's easy and free!
BREED: Italian Greyhound Puppy
INCLUDES: akc registration, current vaccinations, health records, microchipped, vet checked, health guarantee
Puppies come with FREE Pet Insurance when adopted from NextDayPets.com! *Please ensure your breeder participates
Tammy Spencer
Member Since: March 2008
Location: Springfield, Missouri
Spencer's Shady Grove Kennel:AKC English Mastiffs
• Female • $1,000
Beautiful AKC male Beagle puppy (nicknamed Irving)
• Male • $350
Beautiful AKC male Beagle puppy (nicknamed Isaac)
Remarkable AKC male Beagle puppy (nicknamed Ian)
AKC female Boxer puppy nicknamed Jazzy
• Female • $700
Marlin, AKC registered brindle Boxer puppy!


text:
View by: Most Popular | Alphabetical A to Z | Map
Georgia Aquarium
One of Atlanta's major showstoppers is the Georgia Aquarium, a colossal facility billing itself as the world's largest aquarium. The aquarium's 8 million gallons of marine and fresh water is home ... Read more
Atlanta History Center
History buffs should make the Atlanta History Center their first stop. The center's collections of photographs, maps, books, newspaper clippings, and decorative arts tell the history of Georgia, ... Read more
Martin Luther King Jr. National Historic Site
The historic Martin Luther King, Jr. National Historic Site commemorates the life, work, and legacy of the Civil Rights leader. The center takes up several blocks, which include King's boyhood ... Read more
Stone Mountain Park
Home to the world's largest gray-granite outcropping, Stone Mountain Park is a major recreational in Atlanta, with 3,200 acres (1,300 hectares) of wooded parkland and lakes. The center of the park ... Read more
Atlanta CNN Center
The Atlanta CNN Center is the headquarters of the cable-TV news service. A visit here will give you a behind-the-scenes glance at the 24-hour news organization in high-tech action, including a ... Read more
Atlanta Botanical Garden
Set in the northwest corner of Piedmont Park, the Atlanta Botanical Garden is a stunning 30 acre (12 hectare) garden composed of winding paths and a number of smaller themed gardens. Each themed ... Read more
High Museum of Art Atlanta
The High Museum of Art, Atlanta's stunning temple of visual treats, is hard to miss. First, the building is built of white porcelain tile, and inside are four floors of galleries strung together ... Read more
World of Coca-Cola
Celebrating the world's most popular soft drink, the World of Coca-Cola showcases all things Coke. The museum is an absolute must-see for every visitor to Atlanta. The highlight of the visit is ... Read more
Piedmont Park
In the middle of Midtown, Piedmont Park is where locals come to play, picnic, and commune with nature. Indeed, the park is a glorious, rambling urban park, filled with verdant lawns, rolling ... Read more


text:
The Northern State University Student Association welcomes all Northern students. We'd like to know your concerns or compliments regarding our school; we're here to help.
If you enjoy student government , think about joining the association. Every March, elections are held to determine a new president, vice president and senators for the following school year. To run for the Student Association, you must meet a few requirements.
The Student Association also helps allocate student funds. Each semester at Northern, you pay a general activity fund (GAF). Members of the Student Association help determine to which programs this money is given.
The Student Association also sponsors events with other schools around the state. One of these events, known as SHED (Students For Higher Education) Days, helps students from around the state work with South Dakota Legislature, sharing their opinions on current bills that could impact higher education.
Elections: Elections for senators are held each February or March
Meetings: Meetings of senators are held Tuesdays at 9 p.m. in Student Center, Centennial Room


text: 428 11th St @ Harrison St San Francisco, CA 94103 WEBSITE As Mentioned In: Red Sauce Meatballs Food Truck Sugar & Spun Artisanal Cotton Candy San Francisco Events and Diversions LickPops Frozen Treats SoMa Streat Food Park - Food Trucks Park It in SoMa Food trucks are great, but heated seating, bike parking, a projection screen for movies and sports, and a beer garden? Even better. This place has it all plus bathrooms. Hours of Operation: Daily, 11 a.m.-9 p.m. Tags: Game Time Driving Directions: GET DIRECTIONS WHAT'S NEARBY 1. Urban Air Night Market 428 11th St 2. DNA Lounge 375 11th St Club 3. Bar Agricole 355 11th St 4. Corpo Sano 1 Bernice St Gym 5. Goody Goodie Cream & Sugar 1830 Harrison St Bakery


text:
Massachusetts gas prices drop 2 cents - 2 Comments
Gas prices in the Bay State are down another two cents this week, according to AAA Southern New England.
Self-serve, regular unleaded gas is currently averaging $3.40 a gallon, 15 cents above the national average for self-serve unleaded of $3.25. Local prices are down 16 cents over the past month.
A year ago at this time, the Massachusetts average price was $3.24.
Both midgrade unleaded and diesel fell a penny this week to $3.62 and $4.03, respectively. Premium unleaded remained the same at $3.75.
Welcome to our new commenting system
You may have noticed that comments look a little different on BostonHerald.com. We've switched to Disqus, a commenting system that we hope will give you more options to voice your thoughts and share your opinions with other readers.
You are still required to provide at least an email address to comment on our site, but now you can comment by connecting your Disqus, Facebook, Twitter or Google Plus accounts also. Comments not associated with a verified account will be held for review, so to keep the conversation flowing, you'll want to use one of the verified methods.
You can now respond directly to a specific comment by clicking "reply." All conversations stemming from one comment will have their own thread, making discussions neater and more focused. You can also vote specific comments up or down, and share them more easily on your favorite social network. Clicking "newest" in the top left of the discussion panel also sorts comments by newest, oldest, or best-rated.
Disqus has a help section and knowledge base if you'd like to learn more.
Happy Commenting,
The Boston Herald staff
Note: To send a Letter to the Editor, click here.


text:
Explore Undiscovered Food, Fashion & Fun.
We have always hated long goodbyes. This one will be a quickie.
Eat larger, softer, homemade versions of the national treasure, either at a swanky Buckhead restaurant or in the comfort of your own kitchen.
Get a sneak peek at what's on the menu at the members-only dining club's next gathering.
March comes in with a roar in the form of a kick-in-the-butt alarm clock, candy-stripe oxfords, love potion, and more.
Hector Santiago's long-awaited restaurant is what Buckhead has been missing.
She's an actress with a Ph.D. in neuroscience — and she's one hell of a vegan cook.