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Meredyth McKenzie
Asset protection
In light of today's uncertain economy, it's really important to have a wealth plan in place. First, take stock of your wealth and assets. Then, set your goals and quantify them in terms of dollars and the time you have to achieve them. Finally, determine what you have to do to achieve your goals.
Bottom line, no matter how bad the economy gets, there are ways to preserve your wealth and plan for the future.
"It is important to have an adaptable wealth plan in place coupled with proper investment disciplines to capitalize on these value changes and achieve your desired lifestyle," says Andy Gangadharan, vice president and private wealth management advisor for Fifth Third Bank, Tampa Bay. "It doesn't mean that you will be absolutely market proof or will not be impacted by a negative economy. However the discipline of diligence will help protect your portfolio from taking a major loss."
Smart Business spoke with Gangadharan about protecting your assets and the steps that you can take toward wealth preservation in a volatile market.
What can happen if a business owner is not proactive about preserving his/her wealth?
Clearly, wealth will deteriorate. But the reduction in asset value has a much more immediate impact on lifestyle deterioration. Such deterioration can have another cost. For many, the cost means having to postpone retirement for many years. It is a soft cost in the sense that the leisure you had hoped for would have to be sacrificed for the grueling nine to five routine.
Business owners have one of the most concentrated positions of any investor, because a major portion of their investments is tied to their businesses. Such times call for proper prioritization efforts. Do not overspend or live beyond your means. Real wealth is not about amassing material goods, but in leading a fulfilled lifestyle knowing full well that you can easily live a good life with the money that you earn. The truly wealthy don't just create wealth to last their lifetimes, but also create a legacy that will last for generations.
What steps can you take toward wealth preservation in this market?
Be honest with yourself. Things aren't going to get better overnight. During such challenging times, things rarely improve immediately, but they will improve eventually.
A lot of factors go into recovering from a harsh wealth destroying economy. However, keep in mind that certain investment truisms still remain. Stocks still and will always remain one of the few readily available investment vehicles that can keep pace and outperform the rate of inflation. Ensure that you adhere to the investment philosophies that you have put into place, no matter how tough things may seem.
For example, if investors would have followed a more disciplined asset allocation strategy, the periodic rebalancing of their portfolios would have mitigated the risk of overexposure to a particular sector, as opposed to letting the favorable market conditions from a year ago overweigh the equity sector within individual portfolios, resulting in larger losses when the market underperformed.
Instead of seeking the next big investment, it may be appropriate to seek an investment that is more stable. In this environment, it is more important that you protect the assets that you already have, rather than rolling the dice on your investments, hoping to score the next big idea. A key component of wealth preservation also requires an examination of overall risk reduction. It is important to realize that insurance is a key instrument that people tend to overlook. One does not realize the role good insurance can play in protecting and preserving one's assets and estate. Be proactive and talk to your tax advisers, estate planners and insurance advisers to develop a comprehensive financial plan specific to your individual situation.
How can you be proactive with your planning?
It is easier than you can imagine. Make sure that you are fully aware of the investments you are holding. Don't blindly follow your investment adviser's advice. It is your responsibility to know where your money is being invested. If you don't understand a certain philosophy, it is OK to go back and revisit it until you do. It's your hard earned money, your investment and your retirement. Therefore, it is imperative that you are involved and continue to be involved in the wealth management process. I am not saying that you shouldn't trust your adviser, but the critical element in this equation is: trust, but inspect.
What steps can someone who has run into problems take to get back on track?
It is not easy to bounce back. Not only is your portfolio jarred, but your self-confidence and psyche may be shaken as well. Remember that such economic conditions occur in cycles and eventually these challenging times too shall pass. Adhere to your investment disciplines and time horizons. Do not overlook the importance of periodic portfolio rebalancing as a key to a proper asset allocation strategy.
Don't let the bleak economic outlook or negative news impact your investment decisions. Don't be easily swayed by what the pundits say. Remember that the Jim Crammers and the Suzie Ormons of the world are talking to a wider audience. Their recommendations may have a general application, but a professional and trusted adviser that you partner with is charged with the fiduciary responsibility of providing specific recommendations. During times like these, it is important that you secure professional advice from your trusted professionals, so that the recommendations and investment advice that is provided is customized and tailored specifically with you in mind. You are their only audience.
Andy Gangadharan is a vice president and private wealth management advisor for Fifth Third Bank, Tampa Bay. Reach him at
(813) 306-2548 or email@example.com.
Financial advice
The recent subprime market meltdown, triggered by the rise in home mortgage delinquencies and foreclosures, has caused many banks to be more conservative with their lending practices. Banks that found themselves in financial trouble due to the crisis are scaling back on their lending, resulting in a smaller number of banks lending money to borrowers.
Due to this decrease, borrowers have to be more diligent during the loan process to make sure they are making wise investments.
"Borrowers need to do their due diligence before purchasing an investment property," says Brad Pascarella, an assistant vice president and commercial loan officer at Brentwood Bank.
Smart Business spoke with Pascarella about what due diligence to do before purchasing an investment property, how the debt service coverage ratio can be useful when leasing property, what banks can offer borrowers during the loan process and what banks are looking for in a good borrower.
What type of due diligence should borrowers do before purchasing an investment property?
As a borrower, you want to make sure that the property covers expenses, including debt, and provides you with monthly cash flow. To determine this, you should ask for current leases along with expenses for the property you are purchasing. Once you have leases, calculate revenue to make sure that the property is able to support expenses along with bank debt and provide you with additional monthly cash flow. This gives the bank a comfort level and a willingness to lend on this property. Banks also look at the area the property is in, which will determine what type of renters they will get. Is it close to shops and businesses or public transportation? You need to make sure the property fits what you're looking for.
How is debt service coverage ratio useful when leasing property?
Banks utilize the debt service coverage ratio (DSCR) as a tool to review real estate. To calculate debt service coverage, divide net operating income by total debt service for the subject property. A DSCR greater than one indicates a positive cash flow, while a DSCR less than one indicates negative cash flow. Ideally, lenders would want a DSCR of 1.2 or higher. This means that for every dollar of debt that's out there, there's $1.20 of coverage. So there's actually coverage of an additional 20 cents for every dollar coming in to cover any shortages that may occur in the future with that property.
What do banks look for in a good borrower or project?
Banks look for projects with solid cash flow, which means a DSCR of 1.2 times or higher along with adequate collateral coverage to be supported by an appraisal. Banks continue to use DSCR as a measure of how financially solid a project may be. However, in the current market conditions banks are requiring borrowers to have an equity position of at least 20 percent into the project. If the borrower is a company, personal guarantees will also be required. One of the first things a lender will gauge when sitting down with investors is their experience. Is this their first or second property, or is this someone who's been involved in real estate for 20 to 30 years and knows the ins and outs? Depending on that situation, a banker is going to address the borrower differently. With a borrower who is new to the process, the loan officer will walk the borrower through each step of the loan process. With a more seasoned borrower, since they already have an understanding of the transaction and how they would want to structure the deal, the loan process is faster.
What deals can banks offer borrowers?
Banks will lend up to 80 percent of the purchase price or appraised value — whichever is less. By lending only 80 percent, the customer has 20 percent of their money in the transaction. Hopefully by having some of their money in the transaction, they will be less likely to default on the loan. Banks will also finance investment properties for a period of 15 to 20 years, with interest rates fixed for a five-year period. A bank's pricing on investment real estate is based on the risk to the bank. The less risky the transaction, the more favorable the interest rate will be. By fixing the rate for only five years, the borrower does receive a lower rate than if they would fix the rate for a longer period of time.
How can a commercial loan officer help during the financing process?
Loan officers are basically a sounding board for borrowers. They will run through the numbers with you and give you an idea of the property's value. They also might work with appraisers in the process, to make sure the property is not over valued as well.
Brad Pascarella is assistant vice president and a commercial loan officer at Brentwood Bank. Reach him at (412) 409-9000 x239 or email@example.com.
Step into action
The current economic conditions and unstable market may have you feeling like your financial value is dropping. Because of this, you may be sitting on the sidelines and not planning for your future.
"Since you're feeling less wealthy, you're not doing some of the family transfers like gifting or worrying about getting shares out of your estate," says Brian Bornino, CPA/ABV, CFA, CBA, director of valuation services with GBQ Consulting LLC. "Now is a good time to do that, given the low values in the market. It's a great time to transfer shares, and a lot of people are not doing that."
Bornino recommends working with a financial planner or trusted adviser, because you need to diversify your wealth and start to think about succession planning. There are a lot of ways to transfer business ownership, so you need to have a plan. Also, a business valuation will help you estimate the economic value of your interest in your business.
Smart Business spoke with Bornino about how to begin planning for the future, how business valuation plays a role in planning and what unique succession planning tools you can use in the process.
How can a business valuation be a helpful planning tool?
A business valuation comes into play from a compliance standpoint, in terms of documenting the fair market value of the transferred shares for gift tax purposes. It's also a good starting point for planning. A lot of times, the wealth transfer plan starts with a business valuation and knowing what's there, how much the business is worth, what other assets the family has, and what the value of the company will be in the estate.
You have to think about wealth equalization plans and how to take care of active and nonactive family members. You probably want to transfer an equal amount of value to them, but maybe not in company stock, maybe in other assets you have. Or you might do a recapitalization with voting and nonvoting shares and make sure the voting shares end up with the active family members and the nonvoting shares go to the inactive members.
At the end of the day, a business valuation is the cornerstone of the transfer, because you have to know the amount of money you're dealing with to adequately plan.
What are some unique succession planning tools to use in the process?
There are a lot of great tools, but probably the most underutilized tool is the employee stock ownership plan (ESOP). It allows selling shareholders to sell the company to their employees. If the business doesn't have active family members and is not going to remain a family business, an ESOP is a way to sell to your employees and still get fair market value for the shares.
It starts with talking to an ESOP consultant to make sure the ESOP meets your business objectives. For example, there has to be a strong management team or else the ESOP, which has similar characteristics to a management buyout, wouldn't work.
The next step is an analysis to see if an ESOP is financially feasible. The consultant could determine the value of the company, what the ESOP would be willing to pay for those shares and decide if the price makes sense from the seller's standpoint. They can also make sure the ESOP is properly structured to take advantage of the financial and business benefits that ESOPs offer.
You then assemble a team of advisers and complete the transaction. Usually the employees don't find out until right before the transaction is about to happen, because you don't want to disappoint them if it doesn't go through.
What types of companies would be best for ESOPs?
Companies that have good cultures and open-book management styles are usually a good fit for employee ownership. Hopefully, companies that form ESOPs already have some of those characteristics, and hopefully, their employees are already taking active roles in the business.
Many owners are concerned about employees running their company, but from a corporate governance standpoint, the ESOP doesn't necessarily change the management structure. The ESOP is the shareholder, but there's still a board of directors that appoints management, and management still runs the company.
Why is it important to plan ahead?
Knowing the value of your business can help you decide if you want to sell to a third party or your employees or transfer to your children. It's hard to plan if you don't know the value. If succession planning isn't done, the business might not transfer to the next generation or employees. If the business deteriorates, it's not worth anything to your family, employees or a selling shareholder.
ESOPs are an opportunity to keep the business an independent entity, rather than selling to a competitor, where employees could potentially lose their jobs if the business relocates to another state or country. It's a way to reward the employees who helped build the business, as well as a way to take advantage of many tax, financial and business advantages.
Brian Bornino, CPA/ABV, CFA, CBA, is director of valuation services at GBQ Consulting LLC. Reach him at (614) 947-5212 or email@example.com.
All in the family
Determining who will succeed you when you retire can be a challenge, especially if you own a family business. You may want to hand the reins over to your child, but will he or she be a capable successor? Will he or she even be interested in the business and, if not, who will become the next leader? If you have more than one child, how do you choose between them?
"They have to know about the company," says Gaia Marchisio, assistant professor of management and faculty associate at Kennesaw State University's Coles College Cox Family Business Enterprise Center. "Many families decide not to tell the children anything about the company because they want to leave them free to choose and not feel pressured to enter. But they are not able to make a good decision if they do not know about the business."
Smart Business spoke with Marchisio about how to deal with succession, how to prepare the next generation and the company for the transition, and how planning early can help to avoid conflict.
What steps should you take to begin succession planning?
Start when your children are born. Share your passion for the business and teach values and responsibility. Do not pressure your children, but educate them about the family business, giving them positive and authentic messages. Plan out over a longer period of time not only to pass from the first to second generation but beyond. Proper planning and open communication will reduce the risk of bigger conflicts in the future.
How can you prepare the next generation to enter the company?
Children who enter the company must have passion and enjoyment for the job; however, their respective talent must determine how far they go in the business. Some next generation enter the company because there is a need for them, not because they have a passion for the business. Then they find out they like the job and being part of the business's history and tradition inspires them. This gives them energy to stay and deal with the inherent family business challenges. They can have all the passion in the world, but if they don't have talent they cannot do the job properly.
The next generation must have clear roles and responsibility, which might mean involving them in the strategic planning process. Such involvement will give them a better knowledge about the industry and company and help them gain the respect and credibility of other family and nonfamily employees. Avoid appointing next generation as your assistant, with no clear responsibilities. This hampers their learning and undermines their future credibility and self-confidence.
How do you prepare the company for the succession?
Preparing the successor is not enough! The family member needs to gain the respect of the management team and other employees. If the next generation has the position because of their talents, it's easier for the nonfamily members to understand their achievement. If you hire a family member who is not good at their job, you can lose the motivation of the nonfamily members and damage the culture created by prior generations.
Succession is a matter of relationships and actions coupled with communication in the company and in the family. Tell staff members what you're going to do, listen to them, and reaffirm the organizational chart as it is changing. Try to avoid position competition and reinforce collaboration among family members. It's important for the next generation to bring value to the company and not have a job created simply for them.
What problems can you run into with succession planning?
It might happen that children don't want to have anything to do with the business, so you have a succession opportunity with no capable successors. Or you have too many successors, so you have to choose from among them who will be the best for the company.
You might have conflicts between generations. Often you have the next generation coming in with energy and new ideas, but those who are toward the ends of their careers don't want to risk losing what they have built. There is also a chance that you pick the wrong successor. All of these things have a negative effect on the company's performance and future. To reduce those risks you can equip the company with powerful tools: a strategic plan and a functioning board of directors. With them in place, a mistake can be corrected with the support of the family.
What are the benefits of proactive succession planning?
You try to anticipate possible problems and figure out possible solutions, fostering communication in the family. Sometimes I have people telling me, 'But my children are not even 6 years old.' But that is the right moment to start — not necessarily teaching them how to manage a company but teaching them how to work together in harmony, to work hard, to make decisions, be accountable and to earn what you deserve. Because one day they might not join the company, but they may be owners, and in both cases, you want them to be responsible and passionate.
Gaia Marchisio is an assistant professor of management at the Coles College of Business and faculty associate at the Cox Family Enterprise Center, both at Kennesaw State University. Reach her at (770) 423-6324 or email@example.com. Joseph H. Astrachan, executive director of the Cox Family Enterprise Center, and Pietro Mazzola, full professor of management at IULM, Italy, contributed to some of the research quoted in this article.
Planning for the future
The value of retirement plans for many Americans has been dropping due to the falling stock market. People, especially those who were and are planning to retire within the next several years, are worried about what this means to their retirement plans.
As important as the decline has been, there has been greater concern for those looking to retire within the next few years. Those people are concerned with how they'll be able to replace the income lost due to retirement.
The landscape of retirement planning changed in 1986 when congress acted to establish Defined Contribution Plans. The Defined Contribution Plan, including 401(k) and 403(b) plans, replaced the Defined Benefit Plan, traditional pensions for many workers.
This was the most significant change in retirement planning since 1875, when the first U.S. corporate pension plan was established. This change also shifted the retirement income responsibility from the employer to the employee, meaning that the employees select the investments that will eventually fund their retirement.
Because of this shift, many in the "baby boomer" generation (those born between 1946 and 1964) will be among the first to retire and not receive traditional pension checks since the late 19th century. People are concerned due to the -38.5 percent return of the S&P 500 in 2008.
"The main concern for all investors is the substantial drop in their account values," says James C. Kaiser, an insurance and financial advisor with Brentwood Advisors.
Smart Business spoke with Kaiser about how to work with your bank and financial adviser on what to do if you are looking to retire within the next few years.
How can retirees and soon-to-be-retirees work with their banks and financial advisers to make the best of these changes?
Banks and financial advisers can be great resources. Because the retiree already has an established relationship with his or her bank or financial adviser, there is a comfort level. This relationship should lead the retiree to ask if and when he or she can retire and what approach should be taken. There must be a close relationship between the client and his or her financial adviser. The more the financial adviser knows about the client's needs, goals, desires and fears, the greater the client can be served. Communication is the key ingredient in the financial planning process.
How can you make up for the income lost to retirement?
By working closely with your financial adviser. Because each client is individual and unique, each solution must be tailor-made for each client. The adviser must understand the client's investment needs, goals, risk tolerance and time horizon. For some retirees, the need may be current income for themselves. Others may need to protect the income for their spouses, children and grandchildren. Solutions may include investments, long-term care, disability insurance and life insurance.
What advice would you give those looking to retire this year to make sure they get the most out of their retirement plan?
The approach should be holistic and multifaceted. There are six key areas to focus on:
No. 1, because the needs in retirement will be the same as past generations, work closely with your financial adviser to establish a budget so essential needs (housing, transportation, utilities, insurance, health care, personal care, food/meals and taxes) will be met.
No. 2, budget for discretionary needs (vacations, travel, family/friends, education and charities).
No. 3, have emergency funds available for unforeseen expenses.
No. 4, invest for growth as a hedge against inflation. Take this statistic, for example: If a married couple retires when both people are age 65, there is a 90 percent probability that one of them will live to the age of 80, and a 50 percent chance that one of them will live to the age of 90. Therefore, you need to plan long term.
No. 5, it is important to monitor and review all aspects of the plan on a regular basis, especially in these volatile markets. Meet or speak with your financial adviser accordingly.
No. 6, your plan should be flexible. This allows for changes as your needs and goals change.
What are the benefits of working with a financial adviser to deal with retirement planning and market changes?
Your financial adviser is your financial doctor, and it is his or her job to to help replace the income lost due to retirement. The more information and communication between the client and financial adviser, the better he or she is able to help with your short-term, intermediate-term and long-term goals. Remember, retirement is a stage of life, not the end of life.
JAMES C. KAISER is an insurance and financial advisor with Brentwood Advisors. Reach him at firstname.lastname@example.com or (412) 409-9100.
All in the family
Jim Kaufman likes to have fun at work. So he's established a culture at Kaufman, Rossin Cos. where his 265 employees work hard but also have fun and enjoy what they're doing. And they know that management enjoys the work, as well.
Establishing a culture like this requires you to set the tone at the top for employees to follow and to be consistent in your values.
"Tone at the top is all about walking the walk," says the accounting firm's co-founder and managing principal. "Employees see me and other members of management demonstrating honesty, integrity and social responsibility. That model behavior rubs off."
Establishing a culture, living it and then reinforcing it for employees has helped Kaufman grow the firm that he co-founded in 1962 with Jay Rossin to 2007 revenue of $49 million.
Smart Business spoke with Kaufman about how to develop and model a culture that promotes fun and recognize and reward employees who live the culture.
Establish a strong culture. It's leading by example. It's rewarding those who embrace the culture, provide and perpetuate it, and ultimately, counseling and coaching those who do not. Setting the tone at the top, articulating the culture and then repeating and reinforcing that culture is how we try to ensure that it's propagated and it prospers.
Accessibility is one of the keys to leading by example. It's important that employees at all levels have access to management, feel comfortable talking to us and have opportunities to see the values in action. Coming to work is a good way to do that, if you do it long enough.
We have an active social program, and we promote activities that we find are extremely bonding. What we discourage is a mentality of just a job to go through the motions and earn a paycheck.
Leaders need to recognize what 'joy at work' means to different people. The diversity in today's workplace, including generational diversity, means it's essential to hear input from a variety of employees about the activities, which make the atmosphere fun.
A strong culture evolves as a company grows. Establishing core values and making sure to lead by example is essential. Developing young leaders through training and mentoring is how a culture survives and thrives.
[The benefit is the] stability of employees. It's the profitability of the business, and it certainly makes it a lot more fun for me to come to work.
Be consistent and treat people fairly. Consistency in your beliefs and actions is an essential element of leadership. We call that integrity. You do what you say you're going to do.
Our culture starts with integrity, which we define as a consistency in words and action. That's everything from being consistent with your vision and message, being on time, and when you say you're going to do something, you do it. Those are small things every day that, which observed, give credibility to leadership or impair its effectiveness.
If you always try to tell the truth and do what you say, it gets to be habit after awhile. I know people have a great deal of trouble in trying to stay consistent in doing what they think and act. One of these management consultants used to say, 'Habits feel good.' Getting in good habits is the best way to maintain consistency.
We believe in fairness. Treating people fairly means treating people differently, because fairness is recognizing each individual as an individual and considering their needs and personal issues, and trying to resolve the questions that come up in business.
Reward those who follow the culture. Money helps. It's recognition. Embracing the culture usually means higher income, more responsibility and more levels of recognition professionally. Plus, the rewards of being effective and making a meaningful contribution — it makes for a rewarding experience.
Performance reviews twice a year allow employees to see how well they are performing, not just against the technical competencies needed to succeed as professionals but also in the behavioral areas. Using anonymous upward and peer reviews, we get well-rounded feedback at every level. This helps us see and reward behavior that represents the culture and values.
Keep communication open. It's so easy to be misunderstood through imperfect communication. It's a continuing challenge.
Try to establish habits of regular communication, maybe noting and recording efforts, especially until you establish a strong habit and custom. Use a more structured effort, document the effort and schedule the communications.
Set a path for employees to follow. Clarity of thought is the most essential element, the ability to think clearly when the objectives aren't easily read because of the distractions of life, the marketplace and media. It's to rise above the noise of contemporary life and see what your objective is and articulate it.
Management makes so many decisions, but they're not all right. The success of leadership is making more right decisions. It comes back to the integrity and consistency. If you're going to make a message and indicate its importance and make an intellectual and emotional investment in it, you sure better stay on course.
It gives people a sense of security and focus so they understand they're part of a greater unit. It reinforces that sense of family, which is important to culture. It's enriching to know that you're with an organization that has an understanding of where it's going to go and what's expected.
How to reach: Kaufman, Rossin Cos., (305) 858-5600 or www.kaufmanrossin.com
Lowering your costs
The cost of health care for employees and employers has been going up for the past few years and is expected to continue to rise. Total spending on health care in 2007 was $2.4 trillion, or $7,900 per person, and is expected to increase over the next decade to $4.3 trillion. Employer premiums also increased by 5 percent in 2008, with the annual premium for a family of four at nearly $12,700 and for singles at $4,700. These increasing costs can cause additional strains on employers and employees in an already tight economy.
"Alternative funding, such as a health reimbursement arrangement, is a way to lower your total health care spending," says Julie Salem, manager of new business sales at Priority Health.
Smart Business spoke with Salem about the types of alternative funding available, how you can implement those into your company and how they can improve your bottom line while still meeting employees' health care needs.
What types of alternative funding or nontraditional health care benefits are available for employers?
Priority Health offers an HRA, which is a flexible, fully integrated health plan solution. It adds a health reimbursement arrangement (HRA) to a Priority Health medical coverage plan. This can be used with either a PPO, POS or HMO plan design.
The employer controls the level of HRA funding it wants to provide for its employees. Employers can customize it to suit the needs of their company as well as their employees.
The base premium is lowered due to utilizing a high deductible plan design. For example, if an employer selects a deductible plan of $5,000/$10,000, it chose to set the employee's deductible at $250/$500, the employer is then 'self-funding' the balance of the deductible.
A new option for employers with at least 100 contracts enrolled, Shared Funding, could also be a money-saving option. Like other funding options, it's backed by cost-containment measures, extensive network and great customer service. Basically, how it works is instead of paying premiums that are calculated according to the health of an entire community, the premiums align with the group's claims history. The group pays for its actual experience. After 12 months, we compare the group's actual experience to the total premiums it has paid. If claims are less than projected, the group receives money back, a full refund of the amount it paid but didn't use.
If the claims are more than projected, the group owes the difference, but only up to a ceiling amount that is agreed upon in the beginning of the year. The Shared Funding alternative has reinsurance (stop-loss) protection built in.
How can employers implement an HRA and incorporate it with traditional benefits?
An employer will determine the amount to contribute to the HRA and their contributions are tax deductible. There is no need to prefund this HRA; we allow funding on a pay as you go basis. So if employees are not using benefits that go toward their deductible, there is no funding required. The administration is simplified and, because of our integrated system, we take care of all claims processing and the tracking of HRA balances.
We have a feature we can add to our benefit plans we refer to as co-pay alignment. For several benefits, rather than be subject to deductible and coinsurance, we apply a flat-dollar co-pay that is aligned based on cost of service. For example, an office visit, which is one of the lowest cost benefits, would have a flat-dollar co-pay of $10. A specialist visit would have a flat-dollar co-pay of $25, urgent care would be $40, etc. This option will remove these benefits from the deductible and, therefore, remove them from the liability of the employer if the employer is self-funding the deductible with an HRA plan design.
Does changing to an HRA affect employee benefits?
It allows employees to keep their benefits just as they are. For example, if they have a $250/$500 PPO plan, they can keep the same plan design, but the employer self-funds the higher deductibles down to the current level, therefore, allowing the employees to maintain the same benefit design. These plans are also referred to as 'wrap programs.'
What benefits will employers see from putting an HRA in place?
They're lowering their premium. And again, the contributions toward the HRA are tax deductible. The employer retains ownership of the HRA funds if the employee leaves the company.
JULIE SALEM is manager of new business sales at Priority Health. Reach her at (248) 324-2856 or firstname.lastname@example.com.
In case of emergency
No matter how hard you try to perfectly plan your trip, somethingmight go wrong. Your plane couldget delayed, you could lose your luggageor something worse could happen, suchas an emergency landing or hotel fire. Being prepared for any type of emergency can make all the difference in howyou handle it and the eventual outcome.
"People in emergency situations whoget out first are usually the ones whohave a plan of attack," says KathleenFrance, director of international reservations and services at Professional Travel Inc. "Those who are struggling to figureout what they're doing are the ones whomay not have as great a success."
Smart Business spoke with Franceabout what to do in a travel emergencyand how a travel management companycan help you if an emergency situationarises.
What should travelers remember when anemergency happens?
If you're on a plane, where's your passport or driver's license or some kind ofidentification? You want one credit card,and passport or driver's license on you,in a pocket someplace. If you have yourcell phone available, put it on yourselfsomewhere. Look around — how far areyou from the exits? Breathe; don't panic.Keep a cool head, and think about howfar away you are — should you go forward or backward? Pay attention towhat's going on. If you are sitting in theexit row, look at the pamphlet to see howto open up the door. Is the exit behindyou closer than the exit in front of you? Ifthe exit in front of you is blocked, do youhave an alternative? It's being aware ofyour surroundings.
If you're in a situation in a hotel, howfar are you from the exit? How manyfloors up are you? Walk down to the exitone time to know where it is, where itcomes out, and that the doors open andclose. Travel with a flashlight. Knowwhere your clothes are when you go to leave a hotel in the middle of the night.Always leave something out that you canput on.
Know where your insurance is and whoyour provider is. If it's a medical emergency and you're overseas, does yourcorporation provide you with medicalevacuation insurance? Does your insurance cover you when you're injured orsick overseas? Does your car insurancecover you when you're driving overseas?Know the emergency numbers.
Always make sure your travel arrangerhas up-to-date personal information. Inan emergency when they are trying to geta hold of you, that information is critical.
How can a managed travel program help inan emergency?
Find a good travel management company that is available to assist you 24-7. Notonly are travel management companiesopen during their normal business hours,but also have a good support systemafter hours. This extended service gives you connectivity to your agency andsomebody who's familiar with your corporation and interests.
When an emergency happens, have aplan in place, whether it is your corporate or personal plan. It's taking a minuteand making sure you have all the information you need in case somethingshould occur, no matter where you are inthe world. If my flight is delayed, whatam I going to do? Where am I going togo? Who am I going to call? It's all aboutbeing aware of your surroundings.
A good travel management company isgoing to walk through all those steps ifyou have any questions before you leave,as well as while you're en route. Doesyour cell phone work out of the U.S.?Does your phone work in that country?Does your Internet work in that country?Are you going to rely on the hotel to provide you with Internet capability, or areyou going to rely on your own phonecard and computer? If you don't have theproper information, whom do you call?
What is the benefit of preparing for emergencies upfront?
Having a sense of, 'I'm OK, I'll be OK,no matter what happens, I'll get throughthis. I have a plan and know what's goingon.' With a plan, you can resolve anykind of situation. Do you have to haveplan A and B? More than likely, yes. So ifplan A isn't working, you go to plan B.Without a plan, you're going to spendmore time trying to figure things out andmaybe waste precious minutes, ratherthan getting something accomplishedright away. The benefit is success, andsuccess in an emergency is always great,even if it's small. If you've lost everythingand have nothing except what you haveon you, you're OK. You're alive and ableto function.
KATHLEEN FRANCE is the director of international reservations and services for Professional Travel. Reach her at (440) 734-8800x4015 or email@example.com.
Fifth Third Bank protects the future
Banking in the current economy can be
scary. But the passage of the
Emergency Economic Stabilization
Act in October provided some relief to businesses and consumers worried about their
bank accounts. This act increased the
amount for Federal Deposit Insurance Corp.
insurance in certain types of bank accounts.
"The modifications enacted in 2008 were a
result of the economic crisis that involved
subprime mortgages and mortgage-backed
securities issues," says Terri L. Crane, vice
president of corporate treasury management at Fifth Third Bank. "These recent
changes and improvements should help
continue the confidence of both the consumer and financial communities."
Smart Business spoke with Crane about
what changes were made to FDIC insurance, the benefits of these changes and how
the Certificate of Deposit Account Registry
Service plays a role with FDIC insurance.
What changes were made to FDIC insurance,
and why were they made?
accounts, either personal or business, that
do not earn interest are insured in full,
regardless of the balance. Those accounts
that are interest bearing are still covered
under the standard and new regulations for
bank accounts. Should you have one or
more typical checking accounts that earn
no interest, you are now insured for all
funds, regardless of the size of your balance.
insured up to $250,000, instead of the usual
$100,000. This increase is a major positive
development, both from a psychological
and financial perspective. It shows that the
federal government has a strong belief and
commitment in the U.S. banking system,
even in a period of economic crisis.
How long will these changes last?
These changes are not permanent. They
apply to all insured banking institutions
until Dec. 31. After that date, insurance limits will revert to their former levels. Your
regular accounts will again be insured up to
$100,000 and retirement accounts will be
insured up to $250,000.
On Jan. 1, 2010, the standard coverage limit
will return to $100,000 for all deposit categories except IRAs and certain retirement
accounts, which will continue to be insured
up to $250,000 per owner.
The issue surrounding the increased FDIC
coverage that has yet to be resolved is how
the financial organizations will pass along
increased insurance premiums imposed
upon them to depository customers at large.
What are the benefits of these changes?
This action will provide the FDIC with
flexibility to provide a 100 percent guarantee for newly issued senior unsecured debt
and noninterest bearing transaction deposit
accounts at FDIC insured institutions.
Along with the benefits of higher insurance limits, the commitment of the federal
government and the FDIC should instill consumer confidence in the continuing stability
of U.S. banks.
What is CDARS?
CDARS is an alternative way to enjoy full
FDIC insurance on deposits of up to $50 million. With CDARS, you sign one agreement
with a participating local bank or other
financial institution of your choice. They in
turn place CDs at other institutions up to
FDIC maximums but maintain that for you
by earning one interest rate and receiving
one regular statement. CDARS is a great
solution for depositors like nonprofits, public funds and businesses; advisers, including
trustees, certified public accountants, financial planners and lawyers; and individuals as
well as motivated investors.
How can CDARS be useful to businesses?
protection on CD investments.
CDARS network member to secure large
deposits, from $10,000 to $50 million.
CD investments placed through CDARS.
With CDARS, there is no need to negotiate
multiple rates or manually tally disbursements for each CD.
statement detailing your CD investments.
You no longer need to consolidate statements at the end of each month, quarter or
fees of any kind. You will not be charged
annual subscription or transaction fees for
using the CDARS service. The rate you see
is the rate you get.
deposits are eligible for full FDIC protection, you may not need to collateralize your
deposits. This eliminates the time-consuming task of tracking collateral values.
select from various maturities — ranging
from four weeks to five years (260 weeks) and choose the terms that best suit your
investment needs.
can support lending initiatives, including
special development projects that strengthen the local community.
TERRI L. CRANE is vice president of corporate treasury management at Fifth Third Bank. Reach her at (513) 534-0677 or
Identity check
Some employees at your company may be hiding a big secret from you: They're legally not allowed to work for you or even in this country. Over the past several years, there has been an increase in people using sophisticated fraudulent information to secure employment, whether through false documents, false benefit applications or even identity theft.
"Unfortunately, that sophistication has made it next to impossible for employers to be sure they're not employing illegal aliens," says Jessica Ford, director of sales and operations at Ashton Staffing. "Even companies with the best of intentions often find themselves open to fines and civil penalties if they're audited."
Smart Business spoke with Ford about how employers can use the E-Verify and IMAGE certification programs and what to do if you find a problem with a new hire.
What is E-Verify?
E-Verify is an online system operated jointly between the Department of Homeland Security and the Social Security Administration. Participating employers can check the work status of their new hires by comparing information from an employee's I-9 form against what the SSA and DHS have on their databases. E-Verify is free, and currently, in Georgia, it's voluntary unless you are a state agency or provide services to a state agency.
After registering, companies sign documents stating that they will post written notice in their hiring facilities; this allows applicants to know you're currently enrolled in E-Verify. E-Verify can only be used on new hires. If a company wants to verify its current employees, it must electronically submit its payroll to the SSA via the Social Security Number Verification Service.
What is IMAGE certification?
IMAGE is short for ICE (Immigration and Customs Enforcement) Mutual Agreement between Government Employers. It is a joint initiative between the government and businesses to strengthen hiring practices in the private industry by reducing the size of the illegal work force. IMAGE certification is a free service.
How can companies implement these programs into their business practices?
Companies who are interested in E-Verify can log on to DHS's Web site (www.dhs.gov/index.shtm) and register, print off a few forms and mail them in. After you've registered, DHS will contact you and provide online training. Once you've completed the training, your employees must pass an exam before utilizing the Web site.
Enrolling in IMAGE is a bit more extensive. Companies must currently use E-Verify and agree to an audit of their I-9s by ICE. Companies also must agree to submit their current payroll to the SSA and implement a few ICE-suggested programs. Interested companies may log on to ICE's Web site (www.ice.gov) and register for information. You may then request an in-person meeting with an IMAGE coordinator.
What should an employer do if it finds an employee mismatch?
The beauty of E-Verify is that it not only alerts you to a nonconfirmation of eligibility but it also guides you through the process. If a nonconfirmation comes back, you print a letter to the employee that lets him or her know that there has been a mismatch. The employee either chooses not to contest the results and self-terminates or goes to the local Social Security office and speaks with someone there. If the employee chooses to contest, he or she has eight days to return with proper paperwork. During the eight days, you must continue to employ that person. If he or she does not return, you may terminate the individual.
What makes a fraudulent document stand out?
Check Social Security cards carefully. Many times fraudulent documents have misspelled words, the font is different or is an irregular color. If the back of the card is blank, it is fraudulent.
What are the benefits of using E-Verify and IMAGE certification?
E-Verify almost completely eliminated our Social Security mismatch letters. It has also improved the accuracy of wage and tax reporting and ensures companies are maintaining a legal work force. E-Verify has recently implemented a photo-screening tool, so when you are verifying your employee's right to work in the U.S., it has a photo of what the person should look like, which eliminates identity fraud, as well.
With IMAGE certification, there are several benefits, one of which is free training to your staff. You also receive a two-year respite from any I-9 audits after you enroll. If for any reason your company faces civil penalties for employing illegal workers, the good faith participation in IMAGE is considered when fines are assessed.
JESSICA FORD is director of sales and operations at Ashton Staffing. Reach her at (770) 419-1776 or email@example.com.


text:
MBB: Men's Basketball Preview--Trinity Bible College
Dec. 07, 2012 8:53 AM | Author: Viking Sports Admin
Date: Friday, December 7
Time: 7:30 PM
Site: W.E. Osmon Fieldhouse
Live Stats: DakStats
Live Video: Valley City State IHigh
Vikings at a Glance: #17 Valley City State is coming off of their seventh win of the season, a 69-55 win over Presentation College at home on Thursday evening. The win is the Vikings sixth in seven games.
Gus Kueber led the Vikings with 20 points while Sekani Milligen dumped in 16. Three players had eight points each including sophomore Ty Pratt who also had a knack for being around the ball, hauling in seven rebounds.
Look for more players like Pratt to come off the bench and get key minutes and contribute as the Viking Men continue to work to get past some early season injuries.
The Opponent: Trinity Bible College is 7-6 on the season. The Lions have played many teams that the Vikings have on their schedule for the 2012-2013 season.
Trinity Bible has lost to fellow A.I.I. opponents Mayville State University (74-66), Dakota State University (80-59) and Jamestown College (77-61). The Lions beat Presentation College on Tuesday 73-64.
Last year's match-up between Valley City State and Trinity Bible resulted in a 99-56 home victory for the Vikings.

subset: commoncrawl


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Was India's PM Manmohan Singh undermined by own party?
Was the authority of India's PM Manmohan Singh seriously undermined by his own ruling Congress party? Did this contribute to a drift in governance and harm his image?
The prime minister's former media advisor Sanjaya Baru's pointedly-titled new book The Accidental Prime Minister: The Making and Unmaking of Manmohan Singh suggests that his boss messed up an unprecedented second-term in office by acquiescing to his party's dictates; and that his rule swiftly descended into "a tale of missed opportunities, of weak and unfocussed leadership, and a confused foreign policy".
Mr Baru, a former journalist-turned-policy wonk who was picked up for the job personally by Mr Singh in 2004, writes that the famous Delhi diarchy - Mr Singh running the government and Congress party leader Sonia Gandhi looking after the party - failed spectacularly during the government's second term as the party effectively stymied the soft-spoken and taciturn prime minister. "He was defanged bit by bit," he writes about his boss.
Mr Baru writes that Mr Singh's "authority [was] curbed by the nature of power-sharing" between the Congress party president and the PM. "For Congress MPs, the leader to please was always Sonia [Gandhi]. They did not see loyalty to the PM as a political necessity, nor did Dr Singh seek loyalty in the way in which Sonia and her aides sought it."
As evidence, Mr Baru writes that a prominent bureaucrat in Mr Singh's office, "at the behest of Sonia Gandhi, had regular, almost daily meetings with Sonia at which he was said to brief her on the key policy issues of the day and seek her instructions on important files to be cleared by the PM".
Why India vote is big gamble for BJP
Has India's main opposition Bharatiya Janata Party (BJP) taken its biggest gamble ever by making the general election a referendum on its prime ministerial candidate Narendra Modi?
To be sure, Mr Modi is loved and loathed in equal measure.
Why India's election could be close
No single party has won a majority in India's parliament since 1989 and governments since then have been formed with the support of smaller, regional parties.
Observers say the country's 16th general election - to be held in nine phases in April and May - will be no different.
Why decision to free Rajiv Gandhi killers is a political masterstroke
Tamil Nadu's decision to free seven people convicted of plotting the assassination of former Prime Minister Rajiv Gandhi is being described by many as a political masterstroke by the ruling state government.
The mercurial J Jayalalitha, who heads her ruling regional AIADMK party government, lost no time in taking a cue from the Supreme Court's ruling on Tuesday commuting the death sentences of three of the convicts, which cited federal government delays in deciding their mercy pleas.
Why did Penguin recall a book on Hindus?
"Now here's this book. And there will be more. After half a century of studying and engaging with Hinduism, I'm not about to be silenced by a few (bad) eggs," academic Wendy Doniger wrote in her latest book On Hinduism, published last year.
Doniger, who teaches at the University of Chicago and has written nearly half a dozen books on Hinduism, including a translation of the Kama Sutra, was writing about how her 2009 book The Hindus: An Alternative History quickly became a lightning rod for Hindu anger.


text:
Vendor Selection
The single source of supply for much material the library seeks to obtain makes competitive
bidding impractical. In the selection of vendors the guiding purpose is to achieve
the best possible combination of service and cost. Availability of material in the
shortest time, correctness of invoices and material received, cooperation in accepting
returns, responsiveness to inquiries, and prompt and cooperative issuance of credit
memos are also factors in the selection of dealers. Specialization in subject or
format which produces excellent service and/or good discounts is a consideration in
vendor selection. Geographic proximity which insures promptness of delivery and the
ease with which written and telephone communication can be maintained are also considered.
Orders are placed directly with publishers when higher discounts and faster service
can be obtained. Orders submitted on a rush basis are often ordered directly from publishers.
Aids in vendor selection are the department's internal vendor evaluation records and
published guides such as the American Library Association's Guidelines for handling
library orders for in-print monographic publications (l984) and Ung Chon Kim's Policies
of publishers; a handbook for order librarians, 4th ed. (1989).
Regular review of the vendors will have high priority. Efforts are made not to have
large amounts of money obligated for long periods of time to a vendor who is not performing
well. A close check will also be maintained on the discount rate which is promised
and delivered on publications purchased.
Prompt, courteous reception of business telephone calls and prompt courteous replies
to correspondence are required of Acquisitions Department personnel, and reciprocal
courtesy is expected from vendors. In addition, a spirit of cooperation and amicability
is expected in making adjustments such as cancellations, returns, and issuance of
credit memos. Quick response in sending catalogs and brochures outlining services
and availability of materials is expected. Dealers must be willing and able to respond
in a cooperative and constructive manner to complaints registered by the Acquisitions
Suggestions from teaching faculty or librarians regarding vendors will be given careful
consideration, but the ultimate responsibility for selecting vendors rests with the
Acquisitions Department and is based on the above criteria. Verbal offers from vendors
to supply expensive sets or large quantities of volumes must be substantiated by written
quotations. All purchasing commitments for non-periodical library materials should
be made through the Acquisitions Department. Teaching faculty or librarians outside
the Acquisitions Department are not authorized to make commitments to vendors for
library purchases, nor may they claim or cancel Acquisitions Department orders.
This page was last reviewed 04/19/2010Please send questions/comments/suggestions toSteve Knowlton, Interim Head of Collection Management
The University of Memphis | University Libraries | 126 Ned R. McWherter Library | Memphis, TN 38152-3250(901)678-2208 (Reference and Services) | (901)678-2201 (Administration) | (901)678-8218 (Fax)


text:
Steady... aim... fire! Give a couple to the kids and they'll be set for excitement. You might be surprised by how much fun you have, too!
Cat and Mouse:
Order ONLINE today for air-powered fun!
Burp Pistol, CamoIncludes 7 glow-in-the-dark balls. Measures 11 3/8 x 2 x 5 1/4".
Burp Long Gun, CamoIncludes 15 balls. Measures 21 3/8 x 2 x 5 1/4".
40 Extra Burp Balls 20 glow-in-the-dark balls, 20 regular balls.
You qualify for a free gift. It will be added to your cart automatically.
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to find something that we have now or that can be backordered.
If you would like to be notified when we have this item available for sale, click
and enter your email address to receive an email notification.


text:
Lysis Solution is a detergent solution useful for lysing cells and creating a cytotoxicity positive control.
Expand to Read More »
Useful for creating cytotoxicity positive controls when performing cytotoxicity assays to determine membrane integrity.
« Collapse Content
Lysis Solution
Lysis Solution, 10X
Store at –20°C.
For product intended use please see Patents & Disclaimers tab.
G1821 For Research Use Only. Not for Use in Diagnostic Procedures.
View All Reviews »
Review This Product »


text:
referred to only in Deut. 32:32. Among the many conjectures as to this tree, the most probable is that it is the 'osher of the Arabs, which abounds in the region of the Dead Sea. Its fruit are the so-called "apples of Sodom," which, though beautiful to the eye, are exceedingly bitter to the taste. (See EN-GEDI.)
SearchEnter the Bible passage (e.g., John 3:16), keyword (e.g., Jesus, prophet, etc.) or topic (e.g., salvation)
Resources » Easton's Bible Dictionary » V » Vine of Sodom
Vine of Sodom


text:
A pro-Russian protester drinks tea near the seized office of the SBU state security service in Luhansk, eastern Ukraine April 19, 2014. The self-declared leader of pro-Russian separatists in eastern Ukraine, Denis Pushilin, on Friday said that he did not consider his men to be bound by an agreement between Russia and Ukraine to disarm and vacate occupied buildings. REUTERS/Vasily Fedosenko (UKRAINE - Tags: POLITICS CIVIL UNREST)
Content engaging our readers now, with additional prominence accorded if the story is rapidly gaining attention. Our WSJ algorithm comprises 30% page views, 20% Facebook, 20% Twitter, 20% email shares and 10% comments.


text:
Smart move!
Please let this pass. I´m lucky enough to live in a conservative rural area, so I trust my children´s teachers to behave wisely. Many are our friends and neighbors with CCLs.
Getting my concealed carry permit next month along with a bunch of other teachers and administrators from our school. We are in a 4A high school in Texas. I hope we´re not gun free for much longer.
This is a good proposal.It´s based on reality, not hysteria.Obie WON Kenya-obie may get his butt trounced in the 2014 midterms onthe gun issue. He´s riled the NRA.He´s too stupid to know what the result of that will likely be.Cain´t hardly wait for these DimWitz Lilies to get an ass-whippin´.
The trouble is that we´ll have to win by 20+ points, otherwise they´ll steal it, just like they did this time.


text:
February 28, 2014
Governments Pledge Collaborative Actions to End the Illegal Trade in Dogs for Meat and to Eliminate Rabies
HSI was a part of a high-level meeting at which officials from Thailand, Cambodia, Laos and Vietnam agreed on sustained and directed collaborative actions to fulfill their pledge to eliminate rabies by 2020 and end the inhumane trade in dogs for meat.
February 13, 2014
Vietnam Gets Tough on Illegal Cross-Border Dog Trading
Vietnam's Department of Animal Health issued a directive ordering provincial authorities to crack down on the illegal trafficking of dogs for human consumption.
September 27, 2013
Survivors of Yulin
One hundred and ten dogs survived the 2013 Yulin, China dog meat festival with the help of HSI and our partner groups.
September 5, 2013
Dogs Sent for Slaughter Rescued in Manila
Eleven dogs destined for a slaughterhouse in the north of the Philippines were rescued by Manila police and animal welfare groups.
August 29, 2013
Southeast Asian Governments Take Steps to End Dog Meat Trade
Concerned about the spread of rabies, officials from Thailand, Cambodia, Laos and Vietnam have agreed to consider a five-year moratorium on the commercial transport of dogs from one country to another to end the inhumane trade in dogs for meat.
July 3, 2013
Yulin Dog Meat Festival Goes Ahead, But in Subdued Fashion
The June 2013 Yulin, China dog meat festival went ahead, but it was clear that pressure to stop it had had a dampening effect on celebrations.
July 2, 2013
Betrayal of Trust
HSI is combating the Asian dog meat trade.
June 24, 2013
Survivors of the Dog Meat Trade
HSI vets helped improve the likelihood that hundreds of sick, injured dogs rescued from the Thailand-to-Vietnam dog meat trade would survive for the longer term.
June 17, 2013
Dogs Bludgeoned to Death at Inhumane Yulin Dog Meat Festival
HSI CEO and President Andrew Rowan, Ph.D., sent letters urging Chinese Ambassadors to work with officials in Yulin, Guangxi province, to end an inhumane annual event known as the Yulin Dog Meat Festival, where tens of thousands of dogs are bludgeoned to death in the streets for meat consumption.
May 29, 2013
Animal Welfare Groups Form International Alliance to End Dog Meat Trade in Key Southeast Asian Countries
Animal protection organisations formed the Asia Canine Protection Alliance to end the inhumane dog meat trade responsible for slaughtering an estimated 5 million dogs for human consumption per year and posing a risk to human health.
February 26, 2013
The Asia Canine Protection Alliance
The Asia Canine Protection Alliance (ACPA) is an international alliance of animal protection organisations formed by the Humane Society International, Animals Asia Foundation, Soi Dog Foundation, and Change For Animals Foundation.
February 20, 2013
Rising Opposition to Dog Eating in China
China's dog meat trade is opposed by its swelling animal protection community.
January 18, 2013
Ending Thailand-to-Vietnam Dog Meat Trade
HSI joined an alliance with Soi Dog, Animals Asia and Change for Animals to combat the trade between Thailand and Vietnam of dogs for slaughter and consumption.
January 3, 2013
Illegal Dog Meat Trade Persists in The Philippines
Illegal since 1998, dog meat trade still happens in The Philippines. HSI is working with Network for Animals and local authorities to crack down on law-breakers.
April 26, 2012
475 Chinese Dogs Rescued from Butchers' Knives
HSI offered support after Chinese advocates stopped another truck bound for dog meat markets.
May 19, 2011
On the Mend: An Update on the Survivors of the Dog Meat Trade in China
With support from HSI's local partners, CSAPA and CAWA, hundreds of dogs began their journey to recovery after being rescued from a meat trade truck in China.
April 18, 2011
Surviving the Dog Meat Trade in China
Local animal advocates rescued hundreds of dogs from a truck bound for a meat market in the northeast region of China.
September 19, 2007
HSI Investigation Exposes Illegal Philippine Dog Meat Industry
HSI has launched a campaign urging supporters to help wipe out the Philippine dog meat industry for good.


text:
County Home » Departments »
Sheriff's Office » Press Releases
Location: Garberville
Humboldt County Sheriff's Deputies responded to a reported home invasion robbery in Garberville early yesterday morning. At about 3:30 a.m. Sheriff's Deputies responded to a residence on the 600 block of Fir Street where the occupants said as many as three men had forced entry into their house. The three occupants of the house stated that two men entered the house and at least one of the suspects brandished a handgun. The two suspects demanded money and threatened to kill the residents. One of the occupants was able to escape through a bedroom window and call 911. Inside the house one of the two remaining occupants was bound with duct tape and struck in the face. Eventually the suspects took a small, unknown amount of concentrated cannabis and loose marijuana and they fled on foot. Sheriff's Deputies and CHP Officers searched the area but were unable to locate the suspects.One suspect is described as a black male adult, with a "skinny" face, dress all in black, wearing a coat with a fir-line hood.The second suspect is described only as a black male adult with new white tennis shoes.The victims believe there may have been a third suspect, but were unable to provide a description.Anyone with information about this case should call the Humboldt County Sheriff's Office at (707) 445-7251.
:: Operations
Corrections ::
:: Stations ::
Press Releases


text:
A 4SquareMedia Website
SmartHouse | SmartOffice | ChannelNews
Web www.smarthouse.com.au
Boom, Boom Logitech Finds A Wireless Audio Winner
By David Richards | Friday | 19/07/2013
Swiss accessories Company Logitech may have found the brand that delivers them the success they have been looking for. Back in 2008 Logitech aquired Ultimate Ears who yesterday rolled out an extremely clever waterproof wireless speaker that Companies like JB HI FI believe will be a hot seller this year.
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Email this story to a friend
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text:
Catalogue entry
[from] Scott's Prose Works pub.1834–6 [T04727-T04763; T04961-T04994; complete]
Thirty-seven line-engravings, by various engravers and in various states, comprising thirty-six subjects out of a total of forty; various papers and sizes; all except T04742 stamped with Turner studio blind stamp
Purchased (Grant-in-Aid) 1986
Prov: ...; N.W. Lott and H.J. Gerrish Ltd, from whom bt by Tate Gallery
Lit: Mordechai Omer, Turner and the Poets, exh. cat., Marble Hill House 1975; Gerald Finley, Landscapes of Memory: Turner as Illustrator to Scott, 1980; Turner in Scotland, exh. cat., Aberdeen Art Gallery 1982
Scott's Publisher, Robert Cadell, hoped that his new edition of the Poetical Works (see T04947-T04960, T05134-T05145) would be immediately followed by an edition of the Prose Works, as part of his scheme to republish all Scott's writings in verse and prose… (read more)


text:
Press Release
Nov. 26, 2012
Men's tennis climb to No. 1 in Central Region
MARYVILLE, Mo. – The Northwest Missouri State men's tennis team climbed to No. 1 in the Central Region and will start the spring season at No. 25 in the Intercollegiate Tennis Association national rankings.
The Bearcat duo of Sergio de Vilchez and Luis Altimires check in on the national rankings as well at No. 17. The doubles team claimed the ITA Central Region doubles title in September and advanced to the ITA Small College National Championships in Mobile, Ala. The pair also will open the spring ranked No. 1 in the Central Region as well.
Freshman standout, de Vilchez also earned a national ranking on the singles side after his impressive fall campaign. de Vilchez will open the season ranked 38th nationally and No. 2 in the Central Region when NCAA team competition begins in February.
Joining de Vilchez in the regional rankings are Rafael Bugiga at No. 5 and Guilherme Narducci at No. 13. Bugiga and Narducci also team in doubles and will enter the spring season rank fourth in the region.
Northwest opens its 2013 spring championship season Feb. 15 against Alabama-Huntsville at the indoor courts in Red Oak, Iowa.
For more information, please contact:
Media Relations Department, Northwest Athletics
firstname.lastname@example.com | 660.562.1118 | Fax: 660.562.1582
Northwest Athletics
Lamkin Activity Center | 800 University Drive | Maryville, MO 64468


text:
Welcome to goodtoknow Competitions
Welcome to your NEW competitions site.
Register now for FREE and enter over 35 competitions today, tomorrow and every day of every week
The Ultimate Baking Kit
This spring, Carex is attempting to break the Guinness World Record™ for the world's largest synchronised baking lesson. The attempt celebrates the 10th anniversary of Carex's Hands Up For Hygiene... Enter now!
Fisher-Price Feeding Range
Fisher-Price® introduces an innovative new feeding range designed to grow with a child every step of the way, while offering practical weaning solutions for parents. Featuring baby's first cups, a... Enter now!
A year's supply of New Variety Mix
With the weather warming up and spring on it's way, Mars Ice Cream is offering three lucky readers the chance to win a year's supply of the brand new Variety Mix Mini Ice Creams, to enjoy with... Enter now!


text:
Main Content
Ladies, electrify the stands with your Utes spirit when you show up to the game rocking this Charged adjustable hat from Under Armour. It features the team logo embroidered on the crown with the team name on the back and HeatGear performance technology to help you keep your cool as the on-field action heats up!
- 97% Cotton/3% Spandex
- Soft structured fit
- Adjustable slide closure
- HeatGear fabric for maximum moisture transport to keep you cool and dry
- Quality embroidery
- Contrast stitching
- Six panels with eyelets
- Imported
- Officially licensed collegiate product
Other Customers also liked:
Special event items are produced by manufacturers only after the outcome of a game or event. These are advanced sale items and will ship immediately after they are received in our warehouse.
Manufacturer direct items are shipped directly from the manufacturer. These items are not available for international or expedited shipping.
Customized items can be personalized with options such as your name, your favorite number, and/or designs. Some options may be limited by league rules.


text:
The Boom Case: Vintage Suitcase Boom Boxes
06 October 2011, 20.23 | Posted in Gadgets, Style | 4 comments »
I always wondered about the times in New York I see in movies when the sight of a subway passenger walking aound with a boom box on his shoulder was common. A part of me wishes commuting was done to a cool beat. Imagine Sade or some slick Jobim playing on the A train during rush hour? Anyway, I say all this to bring your attention to these awesome suitcases re- purposed into something called a "Boom Case." It was hard to pick a favorite, but the black "Stealthy Business" (above) is just too boss to ignore. Plus you can have the cases customized with an iPod slot(!) Take a look at some faves on the flip, all available here, spotten at Twbe (gracias).


text:
Together we will revive spam and make it shining in glory.
Together we will revive spam and make it shining in glory.
It's fun being 12. I would be 12 again in a heartbeat.
I don't think Dogar is an offical anything, he just uses God's account.
Im not complaining though because he has fixed up some shit.
This unhealthy obsession with Dogar is unnecessary.
Ive often comtemplated what it would be like to fuck a girl analy.
I like the topic on Misc. Discussion, "The thing about Beagleman80".
Pichubro is right though, I am not that good at engaging in normal conversation, but when I do, I'm decent enough. :L
Dogar thinks he can hide what he says about me, yet, I can see every word.
I think only Rayne and King can get to me.


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Phase One of our community includes 41 townhomes and 250 condominium homes in the luxury Fall Line and Sky Line buildings, the historically renovated Cedar Works building and our stylishly contemporary 210 Rock – all with exceptional city, river or neighborhood views. Our incomparable Riverbank Terraces, which are currently being developed, will sit right on the river's edge and provide a truly unmatched, riverfront living experience.
Use the links below to find the perfect building and floor plan for you, or visit our Sales Center so we can assist you with your search. Walk-ins are welcome but please call ahead for guaranteed assistance.


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Staff Reports
Medina Journal-Register
Medina Journal-Register — Improving to 2-0, Medina swept to a doubleheader victory over visiting H-A-C Thursday in a non league swim meet.
The Seahorses won the boys meet 109-61 and the girls competition 98-70.
A sweep of the three relays highlighted the boys victory. Bryer Boyce, Mason Roberts, Chris Horgan and Steven Hann teamed up to win the 200 medley. Boyce, Hann, Ben Austin and Troy Fidanza took the 200 free while Boyce, Austin, Austin Brown and Austin Heil combined to take the 400 free.
Brown also won the 100 butterfly, Hann the 100 freestyle, Roberts the 100 backstroke and Horgan the 100 breaststroke.
Max Wright was a double winner for the Medina girls squad taking the 200 individual medley and the 100 freestyle. Emma Gardner added a win in the 50 free.
Wright and Gardner also teamed up with Shannon Allen and Emily Austin to win the 400 free relay.
Albion split with visiting Alexander winning the girls meet 57-37 and losing the boys competition 58-36.
Elizabeth Jurs doubled in the 200 individual medley and 100 butterfly and Brooke Wilson in the 50 and 100 freestyle events to spark the Albion girls squad.
Newfane also posted a sweep over visiting Notre Dame taking the boys meet 95-45 and the girls 123-37.
Brad Berner was a double winner for the Newfane boys in the 200 and 500 freestyle events.
The Newfane girls had a trio of double winners as Kiki Dy took the 200 and 500 free, Lil Masters the 50 and 100 free and Allie DeBias the individual medley and 100 breaststroke.
Barker earned a split with visiting Attica. The Raiders won the boys meet 112-50 but lost the girls contest 98-71.
Zach Shaft doubled in the 100 and 200 freestyle events and Brian Alt in the 200 individual medley and 100 backstroke to lead the Barker boys squad.
Ruth Gendrue was a double winner for the Barker girls in the individual medley and 500 freestyle.


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Glass Ionomer Sealant and Fluoride Varnish Study to Prevent Early Childhood Caries (GIFVT)
- Full Text View
- Tabular View
- No Study Results Posted
- Disclaimer
- How to Read a Study Record
The goal of this project is to conduct a community-based randomized clinical trial to compare the caries prevention efficacy of fluoride varnish applied every six months vs. fluoride varnish applied every six months and fluoride releasing glass ionomer sealants applied annually to the eligible occlusal surfaces of primary molars in 3-6-year-old children.
Dental Caries
Device: Fluoride Varnish
Device: Glass Ionomer Sealant
Phase 2
|Study Type:
|Study Design:
|Allocation: Randomized
Endpoint Classification: Efficacy Study
Intervention Model: Parallel Assignment
Masking: Single Blind (Investigator)
Primary Purpose: Prevention
|Official Title:
|Glass Ionomer Sealant and Fluoride Varnish Randomized Clinical Trial
- Caries incidence and increment [ Time Frame: Every 12 months (plus or minus 1 month) ] [ Designated as safety issue: No ]Caries increment measured by the amount of change in dmfs index from baseline and caries incidence measured by whether the change in dmfs index increased (ie. change in dmfs >0).
- Caries patterns [ Time Frame: Every 12 months (plus minus 1 month) ] [ Designated as safety issue: No ]Determine and compare caries patterns (maxillary incisor smooth surfaces, posterior occlusal surfaces) across study arms over time.
- Salivary Fluoride Level [ Time Frame: Every 6 months (plus minus 1 month) ] [ Designated as safety issue: No ]Relative changes in salivary fluoride levels pre- and post-treatment will be measured from a subsample of participating children
- Retention of Glass Ionomer Sealants [ Time Frame: Every 12 months (plus minus 1 month) ] [ Designated as safety issue: No ]Retention and maintenance of fluoride-releasing glass ionomer sealants will be recorded from a subset of children using an intraoral digital camera
- Adverse event [ Time Frame: every 6 months; up to 7 days after application ] [ Designated as safety issue: Yes ]Clinician mediated adverse event up to 7 days after fluoride varnish application, ascertained through follow-up telephone call 5-14 days after application.
- Effect modification of caries incidence and increment by location [ Time Frame: every 12 months ] [ Designated as safety issue: No ]
Caries increment measured by the amount of change in dmfs index from baseline separately by location and caries incidence measured by whether the change in dmfs index increased (ie. change in dmfs >0) separately by location.
Subgroup analyses will be performed with statistical models which have the location, the intervention group, and their interaction to assess possible effect modification (i.e. moderation).
|Study Start Date:
|June 2011
|Estimated Study Completion Date:
|February 2016
|Estimated Primary Completion Date:
|February 2016 (Final data collection date for primary outcome measure)
|Assigned Interventions
Active Comparator: Fluoride Varnish
Topical fluoride varnish (FV) applications every 6 months
Device: Fluoride Varnish
Topical application of 0.25mL of fluoride varnish on each dental arch (upper and lower) at baseline and every 6 months.
Other Name: 3M ESPE CavityShield® single-dose fluoride varnish units
Experimental: FV + Glass Ionomer Sealants
Topical fluoride varnish (FV) applications every 6 months, and fluoride-releasing glass ionomer sealants (GIS) placed on primary molars at baseline and annually, as needed
Device: Fluoride Varnish
Topical application of 0.25mL of fluoride varnish on each dental arch (upper and lower) at baseline and every 6 months.
Other Name: 3M ESPE CavityShield® single-dose fluoride varnish unitsDevice: Glass Ionomer Sealant
Fluoroaluminosilicate glass powder and polyacrylic acid liquid are mixed together in a capsule to form the glass ionomer sealant material.
After toothbrushing and conditioning dental surfaces with 20% polyacrylic acid for 10 seconds, pink-colored fluoride releasing glass ionomer dispensed from a capsule is applied to the occlusal (biting) surface of the molar.
Other Name: GC Fuji TRIAGE CAPSULE and its conditioner
Detailed Description:
Community-based, stratified (by location) randomized clinical trial (RCT) to determine the relative efficacy of topically applied fluoride varnish (FV) applications alone vs FV with fluoride-releasing glass ionomer (GI) sealants on occlusal surfaces of primary molars in reducing the caries incidence and increment in 3-6 year old children. A parallel groups design RCT stratified by study site (one dental and one non-dental location) will be conducted among 596 initially 2.5- to 3-year-old children. Those eligible will be randomized to one of 2 groups (FV or GIS+FV) and followed for 36 months. The RCT will take place at two sites serving primarily underserved, minority and low-income populations in Southern California: 1) the dental facility of the San Ysidro Health Center (SYHC) located near the U.S.-Mexican Border serves mainly Latino immigrants, and 2) the Comprehensive Health Center - Ocean View (CHC-OV), in a non-dental setting in close proximity to its dental clinic, which serves Latinos and African Americans. Both sites are part of a consortium of community clinics (SYHC Inc) and are located 15 miles apart from each other.
Annual study dental examinations will be performed by trained, calibrated, study dentists to determine caries (precavitated and cavitated) incidence and increment. Children identified as needing dental care will be referred for appropriate treatment.
|Ages Eligible for Study:
|2 Years to 3 Years
|Genders Eligible for Study:
|Accepts Healthy Volunteers:
Inclusion Criteria:
- Family resides in the South Bay or Central San Diego area
- Parent/Guardian can consent in English or Spanish
- Child has 1-8 caries-free primary molars (with no occlusal pre-cavitation and no restoration)
- Child is cooperative and behaviorally suited for the clinical trial interventions
- Child is a registered patient at San Ysidro Health Center Inc.
Exclusion Criteria:
- Any siblings of participants
- Child with cavitated lesions
- Child with a health condition, special need, or with a complicated factor that will prevent from completing the required number of visits during a 36-month follow-up period
- Anything, that in the opinion of the investigator, would preclude the child from complying with the protocol or jeopardize the safety of the child while on the protocol
|United States, California
|San Ysidro Health Center
|San Ysidro, California, United States, 92173
|Principal Investigator:
|Francisco Ramos-Gomez, DDS, MS, MPH
|University of California, Los Angeles
|Principal Investigator:
|Stuart Gansky, DrPH
|University of California, San Francisco
No publications provided
|Responsible Party:
|Stuart Gansky, Professor, University of California, San Francisco
|ClinicalTrials.gov Identifier:
|NCT01129440 History of Changes
|Other Study ID Numbers:
|Study First Received:
|May 21, 2010
|Last Updated:
|June 18, 2013
|Health Authority:
|United States: Federal Government
Keywords provided by University of California, San Francisco:
Fluoride varnish
Glass ionomer sealant
Additional relevant MeSH terms:
Dental Caries
Tooth Demineralization
Tooth Diseases
Stomatognathic Diseases
Fluorides, Topical
Autonomic Agents
Peripheral Nervous System Agents
Physiological Effects of Drugs
Pharmacologic Actions
Dopamine Agents
Neurotransmitter Agents
Molecular Mechanisms of Pharmacological Action
Central Nervous System Stimulants
Central Nervous System Agents
Therapeutic Uses
Adrenergic Agents
Adrenergic Uptake Inhibitors
Neurotransmitter Uptake Inhibitors
Dopamine Uptake Inhibitors
Cariostatic Agents
Protective Agents
ClinicalTrials.gov processed this record on April 23, 2014


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SOURCE Los Angeles Chinatown Business Improvement District
LOS ANGELES, Jan. 20, 2014 /PRNewswire-USNewswire/ -- The Year of the Horse is one of exuberance - get ready to travel, socialize, and participate in your community! Lunar New Year, also called Spring Festival, is the most important holiday in Asia and for Asian Americans especially in Los Angeles, which boasts one of the most diverse Asian populations in the world. The oldest and most recognized New Years celebration in America is LA Chinatown's Chinese New Year Festival, drawing more than 150,000 for the weekend-long celebration on Feb. 1, 12-8 p.m. and Feb. 2, 12-5 p.m.
LA Chinatown kicks off the Year of the Horse at Thien Hau Temple in a traditional celebration to welcome the Chinese New Year. Attendees can participate in traditional incense burning, make offerings to deities, watch dramatic lion dances, and witness 500,000 firecrackers in action at one of Los Angeles' grandest temples. This ceremony takes place on Thursday, Jan. 30 at 11:00 p.m., on Chinese New Year's Eve.
The celebration continues through the weekend, Feb. 1st and 2nd with the 115th Annual Golden Dragon Parade and Chinese New Year Festival. Cheer on the spectacular floats, decked-out cars, dancers and bands as they parade down the heart of Chinatown with Grand Marshal Mayor Eric Garcetti.
The Chinese New Year Festival gets underway following the parade with cultural performances, children's activities and hands-on cultural workshops. Taste a bite of Chinatown with traditional Chinese cuisine offered at many Chinatown restaurants, or street food and non-traditional dishes offered by some of LA's hottest gourmet food trucks. There will also be a Craft Beer Garden curated by Eagle Rock Brewery featuring local breweries.
New for this year are two satellite festival locations; Downtown Flea at 727 N. Hill St. and Spring Festival on Spring. DTFlea brings its massively popular flea and craft market to Chinatown in not one, but two locations! Both Central Plaza and 727 N. Hill will play host to Downtown's coolest eclectic shopping place. Over on Spring St, 643 North and Caveman Vintage Music are teaming up to present a food and music experience unique to Chinatown! Spring Festival on Spring will run Saturday only 4 p.m. to 10 p.m.
The Chinese New Year Festival takes place at Central and West Plaza, 943-951 N. Broadway on Saturday, 02/01/2014 12-8 p.m. and Sunday, 02/02/2014 12-5 p.m. The 115th Annual Golden Dragon Parade is on Saturday, 02/01/2014 1-3 p.m. DTFlea Market at 727 N. Hill and in Central Plaza will operate during all Festival Hours. Spring Festival on Spring is Saturday 02/01/2014 only, 4-10 p.m.
Always popular, the 2014 LA Chinatown Firecracker 5/10K Run/Walk follows on February 23 – 24, 2014. Visit firecracker10k.org for details. For information on the Chinese New Year Festival visit www.chinatownla.com or call 213-680-0243.
©2012 PR Newswire. All Rights Reserved.


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NLZ10964 Out of Stock
This Three Stone Celtic Trinity Knot Crystal custom Birthstone Pendant hangs delightfully on a 16, 18, or 20 inch chain. Customize this trinity knot pendant with your choice of 12 different birthstones. This Crystal Custom birthstone Pendant can be worn on a regular day basis, or be given as a gift to a close friend or family member to resemble trinity and togetherness.
Eve's Addiction.com wants you to be a happy customer. We want you to be completely satisfied with the sterling silver jewelry that you receive from us, as we only sell high quality silver and cubic zirconia cz jewelry. We do understand that you may not like your purchase for some reason.
You may return or exchange your jewelry within 60 days of purchase if you are not satisfied with it. The jewelry must be returned in its original condition for a refund or exchange. Engraved items, personalized items and clearance sale items are not returnable or exchangeable. To return jewelry to EvesAddiction.com, please follow the steps at the following link.


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wood block prints
Beware of the Goblin Spider! A haunting children's illustrated book
Everyone loves a scary story, especially on Halloween. Noted writer and linguist Lafcadio Hearn's 1910 English translation of the ancient Japanese ghost tale, The Goblin Spider, transports children of all ages to an exotic world of samurai warriors, haunted temples, and monstrous goblin spiders.
Illustrated Children's Books, Japanese folktales, wood block prints, Halloween, Smithsonian Libraries, kaidan, Lafcadio Hearn, Takejiro Hasegawa, spiders, Japan, illustrations
Blowing in the Mind
Blowing in the Mind/Mister Tambourine Man. Martin Sharp. 1968. Screenprint on copper foil paper, 29 5/16 x 19 3/8 in. Gift of Sara and Marc Benda. 2009-12-25
Martin Sharp, Albrecht Dürer, Bob Dylan, music, wood block prints, screenprint, Australian graphic design, graphic design, knots, Northern Renaissance, Germany, London, Donovan, Jimi Hendrix, Cream, woodcut, human reasoning, sunglasses, portraits


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Jet Black and Dave Schram - Best Friends
Jet Black
Age: 32 (April 2, 1981)
Nickname: Blackie
Occupation: Police Officer
Hometown: London, ON
Place of Birth: Toronto, ON
Couldn't Live Without: Protein shaker
Good Luck Charm: "My comb, 'Mr. Good Part II' (Mr. Good Part I was tragically lost)."
Strengths: Sports, anything physical, police training, people skills
Fears/Phobias: Fear of falling, heights, insects, rodents, reptiles
Favourite Travel Destination: "Anytime I get invited to someone's cottage, it's a good day."
Dave Schram
Age: 28 (June 3, 1984)
Nickname: Schramer
Occupation: Marketing
Hometown: London, ON
Place of Birth: London, ON
Couldn't Live Without: Ice cream, skinny jeans, and sports
Favourite Saying: "Diamonds are made under pressure."
Strengths: Cheerleading, physical challenges, amiable
Fears/Phobias: "Ironically, even though I fly a lot, I hate it."
Favourite Travel Destination: Brazil, or my cottage in Grand Bend, ON
"We have strengths that compliment each other's weaknesses," Dave says. "Where he often struggles, I frequently excel," adds Jet.
urged Jet and Dave to apply for THE
AMAZING RACE CANADA; they are the life of the party, no matter where they
go. They met in high school when Jet started dating one of Dave's friends, and
when Jet and the girl parted, the two remained friends. Since then the
inseparable pair have travelled the world together and have been through thick
and thin as best buddies.
Physically they are a lethal combination; Jet is a two-time Men's National Physique Champion, while Dave is a National Champion in Cheerleading. They also never miss an opportunity to joke around and know that they can be perceived as goofy – which they plan to use to their advantage. "In addition to our charm and good looks, we're both actually quite intelligent," says Jet. "We are as smart, if not smarter than the dolphin," adds Dave.
Of The Race the two agree, "We are excited to get to explore our great country that most Canadians never get the chance to see."
Motto: "We're like icebergs...10% above water, 90% below!"
How will they plan to win the Race: "Be ourselves and win...in a strategic manner."
Number one roadblock as team: "Getting along when things don't go our way, we're both control freaks."


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Prices and availability are subject to change from the time and date that you print this page.
4/24/2014 8:52:34 PM. For Customer Service, please call 800.967.6696
The Story
This serene, illustrated landscape featuring birch trees characteristic of the Finnish wilderness appears more as a painting than a fabric print. Designed by Maija Louekari in 2004, Kaiku ("echo") perfectly reflects the sense of calm that nature channels when depicted in such a simple and modern composition.
Details and Dimensions
Set of two Marimekko Kaiku Dishtowels. 18.5"Wx27.5"D
- Pattern designed by Maija Louekari; 2004
- 50% linen, 50% cotton
- Small loop for hanging
- Machine wash warm, air dry
- Dishtowels will soften and become more absorbent with each wash
- Made in Lithuania
Overall DimensionsWidth: 18.5" Depth: 27.5"
Return/Exchange Policy
We will accept merchandise returns of non-Furniture Collection items at our stores within 90 days of customer receipt. Please understand, however, that bedding items may be returned or exchanged only if in their original packaging. Furthermore, Outlet purchases may only be returned to an Outlet store. All other Crate and Barrel non-Furniture Collection merchandise may be returned to any other Crate and Barrel store (excluding Outlets) or by mail (if such item was ordered online or by phone and received by mail).
Depending on the nature of the return/exchange and the presence of an original receipt or packing slip, we will issue an appropriate credit or refund in one of the following ways:
- If accompanied by the Original Sales Receipt or Packing Slip, the item's purchase price will be refunded in the Original Form of Tender. (See below for limit as to cash issued at time of return.)
- If accompanied by an Original Gift Receipt, the item's purchase price will be refunded via a Shop Card.
- If an Original Sales or Gift Receipt is not present, the item's current retail price will be refunded via a Shop Card. Valid photo ID is required for store returns without an Original Sales or Gift Receipt.
- For store returns of cash purchases accompanied by the Original Sales Receipt, a cash refund will be given up to $100. If the purchase exceeds $100, a check in the amount of the balance of the refund will be mailed to the customer.
Please note: Shop Cards and Gift Cards are valid for Crate and Barrel, Land of Nod and CB2 purchases and are not redeemable or subject to exchange for cash or a cash equivalent, except as required by applicable law.


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1971 Ford Ranchero A relatively fresh repaint, done right! All chrome and bright work is all very nice. Hard to fault inside or out. Sitting... More
Stk. 1539 1971 Ford Ranchero Pick-Up Originally advertised as the "Perfect Second Car", the Ford Ranchero was a combination of the luxury and amenities of... More


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Unlock My Heart Pendant
Material List
- Premo! Sculpey® Oven-bake Clay – Antique Gold
- Sculpey® UltraLight™ Oven-bake Clay
- Pasta Machine
- Sculpey® Super Slicer
- Sculpey® Edgy Texture Sheet
- Sculpey® Etch 'N Pearl Tool Set
- Clay Extruder (with Half Circle Die)
- Acrylic Roller
- Cookie Cutter – 3" Heart
- Tim Holtz® Keyhole and Large Antique Style Key
- Chain and Clasp
- Matching Brads, Small (3-4)
- Acrylic Craft Paint – Dark Gray or Black
- Brush, Small
- Plastic Wrap
- Craft Knife
- Bottled Water, Small
- Pigment Ink Pad (or Acrylic Paint) – Gold Metallic
Project Instructions
Getting Started
Do not use unbaked clay on unprotected furniture or finished surfaces. Start with clean hands and work surface area. Good work surfaces include wax paper, metal baking sheet, or disposable foil. Knead clay until soft and smooth. For best results, clean your hands in between colors. Shape clay, pressing pieces together firmly. Bake on oven-proof glass or metal surface at 275°F (130°C) for 30 minutes per ¼" (6mm) thickness. For best baking results, use an oven thermometer. DO NOT USE MICROWAVE OVEN. DO NOT EXCEED THE ABOVE TEMPERATURE OR RECOMMENDED BAKING TIME. Wash hands after use. Baking should be completed by an adult.
Begin by preheating oven to 275°F (130°C). Test temperature with oven thermometer for perfectly cured clay. For best results, condition all clay by running it through the clay dedicated pasta machine several passes on the widest setting. Fold the clay in half after each pass and insert the fold side into the rollers first.
Step 1 Roll ½ of the package of Antique Gold out on the widest setting on the pasta machine. Fold and roll a couple of times. Place the clay on a clean sheet of paper and lightly spray with water. Place the texture sheet face down on the clay and press down evenly. Use an acrylic roller to get a deeper impression. Set the sheet of textured clay aside.
Step 2 Roll the UltraLight™ clay into a ball and flatten it out on your work surface. Use the acrylic roller to continue to roll the clay flatter until it is about ¼" thick. The clay should be wide enough to accommodate the heart cutter.
Step 3 Place the sheet of stamped clay on top of the UltraLight™ clay. Place the plastic wrap on top of the stacked clay. Position the heart cutter to create the most pleasing pattern on your clay.
Step 4 Place a large flat surface on the cutter and press firmly down. Remove the flat surface. You will have a perfect "pillowy" heart with a beautiful textured pattern. The plastic wrap creates just enough drag in the cutter to round the edges like this and the soft UltraLight™ clay below makes a perfect little pillow effect.
Step 5 You will notice that the white clay creates a white edge around the heart. Place a small amount of the Antique Gold into your extruder, using the half-circle die, and extrude a length about 12" long. Wrap this around the edge of the heart to "finish it", starting at the top center of the heart. (You can also paint the edge of the heart and skip the extruded clay!)
Step 6 Position the keyhole. Trim the brads with small wire cutters to press into the heart like small nails.
Step 7 Position one or two small brads at the top seam of the extruded clay and push a large eye pin into the back of the top.
Step 8 Use the craft blade and the Sculpey® Etch 'N Pearl to remove and smooth the clay in the keyhole.
Step 9 Bake the heart according to the clay package directions. Allow to cool.
Step 10 Brush a portion of the heart with the dark grey or black acrylic paint and immediately wipe the upper surface with a damp paper towel. This should leave the paint in the depths of the stamped pattern.
Step 11 If you wish, you can brush some golden highlights lightly onto the clay, using either a metallic pigment ink stamp pad or gold acrylic paint applied with a dry brush.
Step 12 Attach the heart to the center of the key, using as many links as necessary to suspend the heart above the key. Attach the chain to the key on either side and add your closure.
Step 13 Paint the back side of the heart with either the grey or Antique Gold paint!