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Significant HCG drops
When deciding to utilize HCG for weight loss, the basic decision that you must have to make is either to take HCG in the form of HCG drops or injectable shots. When HCG was first popularized, it was only found in injectable form. Today, HCG drops are in much demand. People often prefer to have HCJ drops in their weight loss rather than injections. Many HCG dieters are switching over to drops from shots. HCG drops provide many benefits it not just aids you in reducing weight but also offers various other benefits.
Beneficial HCG drops
Increases Metabolism – Utilizing HCG drops for weight loss can effectively increase your body's metabolic rate. HCG drops enhance the metabolism of your body to a greater extent. This in turn can aid you lose your weight at faster rate, as your body can no longer store the unwanted fat into your body cells. Thus, you can expect less food craving meanwhile more energy.
Improves your immune system – Utilizing HCG drops in your HCG diet, you can be assured to have enhanced energy levels and it can also aid in improving your immune system. With this, it aids you avoid unhealthy or unwanted food cravings. HCG drops can energize your body and strengthen your immune system.
Helps you lose weight faster – It is believed that HCG drops are very effective in reducing weight at faster rate. It is possible to lose the desired pounds within a short period. HCG drops diet aids you attain weight loss goals efficiently and quickly.
Effective hunger suppressant – HCG drops are the excellent hunger suppressant that is available today. HCG diet is made up of meal protocol that is only 500 calories per day accompanied with the HCG product. With low calorie diet, it is obvious that you feel hunger, and there are chances of cheating in diet. This in turn can aid extra pounds to your body. But by using HCG drops you are assured to stay full as it acts as an efficient hunger suppressant.
Does not cause body pain – HCG drops are best and pain free method of losing weight. There are various other weight loss techniques, and some might require difficult exercising and training. But with HCG drops diet you can lose your weight without causing any pain to your body. Furthermore, if you choose HCG injections then it may cause you some pain.
Decreases craving for unhealthy food and sweets – If you utilize HCG drops for your diet, you are assured to decrease craving for unhealthy food and sweets, and it aids you in attaining your weight loss goals.
Enhances testosterone levels – One of the significant benefits of HCG drops, based from several HCG drops reviews is that these drops can increase the testosterone levels in men. It is also widely utilized to solve fertility issues in men. HCG drops can be used to boost the testosterone levels in men.
Efficient weight loss aid – HCG drops are considered as efficient and effective weight loss aid. This is because they are truly significant in reducing excess weight and unwanted weight from your body. This weight loss aid can help you lose weight easily and quickly.
Enhances your body contour – With HCG drops diet you can efficiently improve your body shape and attain the desired body weight and slim and healthy body. There is no need to exercise or work out if you utilize the HCG drops for your weight loss. With HCG drops, you can assure to have a shapelier and attractive body quickly.
Cost effective – HCG drops are affordable and are also safe to use. You are assured to lose one to two pounds by taking HCG drops along with this you must also strictly follow HCG diet plan. HCG drops are cost effective when compared to that of HCG injections and various other weight loss treatment methods.
These are few of the top vital reasons, which make HCG drops as very useful. Numerous people today are suffering from obesity, and overweight problems, the best and efficient ways to solve these problems is by opting HCG drops diet. This can truly beneficial for people to lose their weight and attain healthy and fit body. Try HCG drops diet and explore the magical weight loss results.


text: This incredibly soft coat is made with a silky faux fur exterior and plush velboa interior for a fit that will have her cozying up in style when cool weather hits. Jeweled buttons bring a glimmering accent to the front closures, and a metallic faux leather fabric trims the jacket's waist and matching hat's side for added glamour. It's finished with two side seams pockets that stash essential items or chilly little hands with ease.

subset: commoncrawl


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But it's on alert against…Puerto Rican nationalists.
The FBI's Islamic Terrorism Denial
September 2, 2014 by 63 Comments
Robert Spencer is the director of Jihad Watch and author of the New York Times bestsellers The Politically Incorrect Guide to Islam (and the Crusades) and The Truth About Muhammad. His latest book, Arab Winter Comes to America: The Truth About the War We're In, is now available.
The Left's Continuing War on Women
March 28, 2013 by 23 Comments


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When financial markets in the United States crash, so does the U.S. economy. Just remember what happened back in 2008. The financial markets crashed, the credit markets froze up, and suddenly the economy went into cardiac arrest. Well, there are very few things that could cause the financial markets to crash harder or farther than a derivatives panic. Sadly, most ... Read More »
Tag Archives: citibank
Banks can legally steal customer funds from private checking accounts
In 2007, the Sentinel Management Group (SMG) collapsed, leaving many customer segregated funds lost after they had been used as collateral. After a plethora of lawsuits and creditor claims, a decision earlier this month in the 7th Circuit Court placed the banking cartels ahead of customer claims for funds returned. Essentially, the Bank of New York Mellon (BNYM) sued to be first ... Read More »
Banking scandal: how document trail reveals global scam
It's not a comfortable weekend for the men heading some of the world's biggest banks. Barclays has already been hit by a £290m fine for rigging interest rates but that could be dwarfed by a series of global lawsuits which could cost banks billions. The interest rate rigging scandal that has engulfed Barclays was the result of a coordinated attempt at collusion ... Read More »


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The Historical Society of South Amboy is proud to be participating in the 100th birthday celebration of the Sadie Pope Dowdell Library! Join us at the Dowdell Library [..]
(Sequel To Vanished)- Nick finds himself in the middle of a life-or-death situation that's both high-profile and intensely personal.
Click here for some other suggestions


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ORLANDO, Fla. (AP) - The attorney for the family of a University of Central Florida football player who was awarded a $10 million wrongful death judgment says he welcomes the university's plans for appeal.
Steven Yerrid served as the lead attorney representing 18-year-old Ereck Plancher's family and says he also thinks the verdict by the jury after a 14-day civil trial will serve as a signal to the college athletic community at-large, that the care of athletes should be put before winning on the playing field.
Plancher died after a March 2008 preseason workout.
A spokesman for UCF says the fact that the jury didn't find enough evidence to award punitive damages proves that they took issue with some of the evidence in the case and is confident with its appeal prospects.
(Copyright 2011 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.)


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I'm seeing negative depreciation reported for some assets. What's going on?
It's just the revision balances being absorbed.
If you're seeing negative depreciation reported for any given depreciation period, it's probably due to the combined effect of having a revisions balance as of the beginning of that period and a "Revision Treatment" of "Immediate."
The application allows you to control how revision balances are to be handled. On the Depreciation Expense tab of the Asset Viewer you may choose one of four revision "treatments" to apply to the Accumulated Revisions Balance for any time interval of each book for each asset:
· Immediate—This absorbs the accumulated revision balance immediately in the month the change was made. Recalculated amounts for subsequent periods will agree with the reported depreciation amounts.
· Prorate—This prorates the absorption of the accumulated revisions over the life of the asset, beginning in the month the change was made. Recalculated depreciation amounts in subsequent periods continue to differ (to a decreasing degree) as the revisions balance is absorbed into the reported depreciation. At the end of the asset's life, the revision balance will be zero, and the total calculated and reported accumulated depreciation amounts will agree.
· Never—This ignores the accumulated revisions balance and uses the recalculated depreciation amount as the reported depreciation amount without making further revisions to correct the differences. At the end of the asset's life, the revision balance will equal the original accumulated revisions balance.
Using this method, the application will allow an asset to be under-depreciated at the end of its life. However, the application will not allow an asset to be over-depreciated at the end of its life. If the changes made result in excess depreciation at the end of an asset's life, at the point in time when the asset is fully depreciated the application absorbs excess depreciation as a revision over the asset's remaining life to prevent over-depreciation.
When the asset is disposed, the application does not force a revision. On the Gain/Loss tab, the application displays calculated depreciation amounts.
· Last Year—If the asset is over-depreciated in any period, this treatment is identical to "Never." However, if the asset is under-depreciated in the recovery period, the revision balance is prorated evenly and added to the period depreciation.
The application applies the Revision Treatment specified on the Depreciation Expense tab for the book and time interval being changed.


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Now that Apple AAPL -0.058823529411764705% Apple Inc. U.S.: Nasdaq USD118.93 -0.07 -0.058823529411764705% /Date(1417207753384-0600)/ Volume (Delayed 15m) : 24031749 AFTER HOURS USD118.83 -0.1 -0.08408307407718826% Volume (Delayed 15m) : 782653 P/E Ratio 18.369553465239484 Market Cap 697915941406.25 Dividend Yield 1.5807617926511393% Rev. per Employee 1969180 More quote details and news » is no longer a high-growth company, it may be time for it to stop hoarding cash and return more of its still-ample earnings to shareholders through dividends and share repurchases.
Either move could help Apple shares, which tumbled 12%, to near $440, last week, 38% below their record high of $705, hit in early September. Apple is the S&P 500's biggest percentage loser this year.
Apple (ticker: AAPL) looks cheap, despite analysts' profit-estimate cuts for its 2013 fiscal year, ending in September. The cuts are based on disappointing current-quarter financial guidance suggesting earnings of $9 to $10 a share, well below prior consensus expectations of $11.78 and last year's $12.30. The tech leader fetches almost 10 times projected fiscal-year earnings of $45 a share. Before the earnings release the consensus estimate was near $49.
CEO Tim Cook is watching Apple's cash pile grow, up $16 billion in the most recent quarter alone. Noah Berger/Bloomberg News
Apple's P/E is just seven, when the company's $137 billion, or nearly $145 a share, of cash is worked into the equation. Cash, which rose by $16 billion in the quarter, accounts for more than 30% of Apple's stock-market value.
That cash keeps climbing because earnings way exceed Apple's modest dividends and buybacks. Apple initiated a $2.65-a-share quarterly payout last March, which now equates to a 2.4% dividend yield. It finally started buybacks in the quarter, repurchasing $2 billion worth of stock.
Only in the technology sector do companies hold so much cash, and Apple is the champ, with more than twice as much as No. 2 Microsoft MSFT 0.1256544502617801% Microsoft Corp. U.S.: Nasdaq USD47.81 0.06 0.1256544502617801% /Date(1417205985523-0600)/ Volume (Delayed 15m) : 20617142 AFTER HOURS USD47.82 0.01 0.020916126333403055% Volume (Delayed 15m) : 917284 P/E Ratio 18.531007751937985 Market Cap 393596208740.234 Dividend Yield 2.5935996653419786% Rev. per Employee 714094 More quote details and news » (MSFT). Tech outfits view cash as a security blanket, and Apple's struggles in the 1990s have made it especially conservative. The cash could hit $200 a share or more by the end of its fiscal 2014. Investors don't give Apple full credit for it, however, partly because they doubt they will ever get it.
"There's a strong belief among investors that a higher return of cash is warranted," says Toni Sacconaghi, a technology analyst at Bernstein. He argues that Apple should "significantly increase the dividend" to 3% or more. "The real magic number is 4%," which would mean an annual dividend of about $18 a share, which could boost the stock by attracting income investors. Such a payout would equal roughly 40% of Apple's projected 2013 earnings, versus 25% now. A 40% payout ratio would be in line with those of many other big companies, including Pfizer PFE 0.1607717041800643% Pfizer Inc. U.S.: NYSE USD31.15 0.05 0.1607717041800643% /Date(1417205313195-0600)/ Volume (Delayed 15m) : 19348255 AFTER HOURS USD31.12 -0.03 -0.09630818619582665% Volume (Delayed 15m) : 930452 P/E Ratio 19.031036168132943 Market Cap 195950442149.604 Dividend Yield 3.3386837881219904% Rev. per Employee 644080 More quote details and news » (PFE) and General Electric GE -1.4142165984369186% General Electric Co. U.S.: NYSE USD26.49 -0.38 -1.4142165984369186% /Date(1417206956741-0600)/ Volume (Delayed 15m) : 30158418 AFTER HOURS USD26.4 -0.09 -0.33975084937712347% Volume (Delayed 15m) : 1026813 P/E Ratio 18.090555214095474 Market Cap 269833665273.445 Dividend Yield 3.3220083050207627% Rev. per Employee 474919 More quote details and news » (GE).
One sticking point: Apple generates an estimated 30% of its profits in the U.S. A 40% payout ratio would require it to repatriate foreign earnings and pay taxes on them, dip into its domestic cash reserves of $43 billion–the other $94 billion is overseas–or sell debt. Sacconaghi says Apple should consider selling $50 billion of debt—enough to repurchase more than 10% of its 947 million outstanding shares or double its dividend for five years. Apple's debt cost would be low, at under 2%, for a combination of 5-year and 10-year bonds. Most other major techs carry debt. Microsoft has $14 billion, against $68 billion in cash and marketable securities.
Apple was noncommittal on dividend and buyback increases in its earnings conference call Wednesday. Said CFO Peter Oppenheimer: "We do consider increasing these programs, and we'll do what we think is in the best interests of shareholders." He pointed out that Apple is committed to returning $45 billion to holders over the next three fiscal years. That's not a lot, however, for a company earning more than $40 billion annually.
The Bottom Line
To lift its stock, Apple will have to be more shareholder-friendly. A big dividend hike would be best, says analyst Toni Sacconaghi, because it would provide an ongoing benefit.
Other techs, including Intel INTC 0.948509485094851% Intel Corp. U.S.: Nasdaq USD37.25 0.35 0.948509485094851% /Date(1417207570168-0600)/ Volume (Delayed 15m) : 19128510 P/E Ratio 17.24537037037037 Market Cap 178411507377.625 Dividend Yield 2.4161073825503356% Rev. per Employee 510994 More quote details and news » (INTC), Microsoft, and Cisco Systems csco 0.7839562443026435% Cisco Systems Inc. U.S.: Nasdaq USD27.64 0.215 0.7839562443026435% /Date(1417206675518-0600)/ Volume (Delayed 15m) : 17489929 AFTER HOURS USD27.54 -0.1 -0.361794500723589% Volume (Delayed 15m) : P/E Ratio 18.550335570469798 Market Cap 140240143999.033 Dividend Yield 2.7496382054992763% Rev. per Employee 638854 More quote details and news » (CSCO), have higher dividends. And Apple's P/E ratio is below those of Cisco, Google GOOG 0.27018524344430667% Google Inc. Cl C U.S.: Nasdaq USD541.83 1.46 0.27018524344430667% /Date(1417206857756-0600)/ Volume (Delayed 15m) : 1118179 AFTER HOURS USD541.79 -0.04 -0.007382389310300279% Volume (Delayed 15m) : P/E Ratio N/A Market Cap 369063424349.263 Dividend Yield N/A Rev. per Employee 1355410 More quote details and news » and IBM. IBM 0.13584439641864773% International Business Machines Corp. U.S.: NYSE USD162.17 0.22 0.13584439641864773% /Date(1417206820688-0600)/ Volume (Delayed 15m) : 2243743 AFTER HOURS USD162.38 0.21 0.1294937411358451% Volume (Delayed 15m) : P/E Ratio 13.260016353229762 Market Cap 197865186741.902 Dividend Yield 2.7132021952272307% Rev. per Employee 229711 More quote details and news » IBM, which has had minimal revenue growth in the past year, boasts a higher P/E than Apple, in part because investors like its aggressive buybacks, which account for a good chunk of its per-share earnings gains.
There are legitimate concerns about Apple. For one, it may have lost smartphone market share in the December quarter, and profits in this fiscal year may be flat with last year's $44.15 a share. But there are promising developments, too, including possible new products, such as much-discussed Apple TV and a lower-priced iPhone that might draw new customers. Says David Rolfe, chief investment officer of Wedgewood Partners, a Missouri investment firm that holds the stock: "Apple is a broken growth stock, but it's not a broken growth company."
Still, broken growth stocks tend to trade at low valuations. When Apple was the world's biggest growth story, dividends didn't matter. Now they do.
Getting Little Respect
Despite still having strong earnings, tons of cash, and a reputation for innovation, Apple trades at a lower valuation than a number of other big technology companies.
|Cash (bil)
|Val (bil)
|Apple / AAPL*
|Cisco Systems / CSCO**
|Google / GOOG
|Microsoft / MSFT***
|E=Estimate. *Sept. fiscal year end. **July fiscal year end. ***June fiscal year end.
|Sources: Thomson Reuters; company reports
E-mail: email@example.com


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Moderator: Baseball Moderators
by Snakes Gould » Mon Apr 30, 2007 4:25 pm
Shane Victorino wrote:"We keep fighting," Victorino said. "We keep plugging along."
by Madison » Mon Apr 30, 2007 5:14 pm
by avsfan4ever33 » Mon Apr 30, 2007 6:03 pm
by Snakes Gould » Mon Apr 30, 2007 7:33 pm
Madison wrote:Had to go see which game you were talking about.Yep, the Ladders can be pretty unpredictable. Some would rather not see the pitching matchups because they overanalyze. Personally, I usually don't put my picks in until Friday because I do want to see the pitching matchups (not that it's helping me so far this year). Congrats on the win this week avsfan.
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Aylesbury East neighbourhood
Your neighbourhood
Local priorities
The following priorities have been identified by the community and the police:
- Burglary - Our number one priority will remain burglary; this is due to the recent burglaries in the Bedgrove Area. We have had one burglary last month; the offender has been identified and is currently on police bail. The winter months and darker nights are here!! Please make use of time switches and make your home look occupied during the dark hours.
- Speeding on Broughton Lane, Broughton Avenue and Bedgrove - Speeding along Broughton Lane, Broughton Avenue and Bedgrove continues to be an issue. We have data to prove there is an issue due to our enforcement action. The community around Bierton and Broughton have a speed indication device and will make use of this, as well as our speed enforcement operations. We continue to work with county councillors to seek a long term solution for Broughton Lane. We will work with partners to increase signage around Broughton Avenue to raise awareness.
These are being dealt with by your neighbourhood policing team in partnership with residents and other agencies. Progress will be reported in the Neighbourhood updates.
Neighbourhood updates
Have Your Say meetings
Meet your local neighbourhood officers and have your say on policing priorities and concerns in your local area.
Find out more about Have Your Say meetings.
Type: Have Your Say Meeting
Date: Thursday, 18 December 2014
Time: 10:30 - 11:30
Venue: Church of the Holy Spirit, Ambleside, Bedgrove
Contact: PCSO Peter Hall
Neighbourhood officers
- Inspector Kelly Glister
- Sergeant Dave Washington
- PC Mandy Cutler
- PC Neil Anns
- PCSO Peter Hall
- PCSO Holly Newall


text:
an adjectivde used to describe a person who looks greasy or dirty. Grubby people are usally ethier niggers or greasy puertoricans.
WOW that greasy ass diry piece of latin Lapporte is mother fucking grubby today.
de nigga bruce 16 Octombrie 2004
Defining how Grubby someone is.
"Wow, that is a very grubby person. He must grubby a lot"
de Moustafa El Kassel Schenkhuizen 28 Octombrie 2003
- ← anterior
- 1
- 2
- următor →


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Hurricane Sandyĺs still affecting the power grid with more than 470,000 tri-county area residents without power Wednesday, some of whom could wait a week to see the return of their electricity.
ôThis is the worst storm in our history,ö PECO spokesperson Martha Phan said Wednesday afternoon. ôFrom Irene, Isabelle, you name it, this has been the worst in terms of total impact on our customers.ö
At its peak, PECO was experiencing outages by 850,000 of its customers in the greater Philadelphia region. ôThatĺs more than half our customers,ö Phan said.
Met-Ed spokesperson Scott Surgeoner said 226,000 of Met-Edĺs 550,000 customers, many in Berks County, were affected by Hurricane Sandy.
PECO had restored service to 500,000 customers by 4:15 p.m. Wednesday, Phan said, noting there were another 350,000 to go.
Surgeoner said Met-Ed had restored power to about 136,000 customers as of 1:30 p.m. Wednesday, with 120,000 to go.
ôWeĺre making progress,ö Surgeoner said, noting there is a lot of work that remains.
ôWe do believe the bulk of the customers will have their service restored by Monday,ö he said. Surgeoner said Met-Ed has 1,500 employees out working to restore power, and was bringing on an additional 500 employees Wednesday night to assist in the effort.
ôWe are working around the clock, we will continue working around the clock until the last customer is restored,ö Surgeoner said.
Phan said some PECO customers will be in the same position.
ôIt may be a week before power is returned to every last customer,ö she said. ôIt was such a huge storm, that we have had crews go out and sometimes assess the damage and revise those estimates.ö
The crews are from a broad swath of the east coast.
ôWe have 3,500 people working on this, 2,500 of them in the field and they include PECO workers, our contractors, and workers from other utilities from as far away as Tennessee, Kentucky, Louisiana, Florida, Mississippi and even Chicago,ö Phan said.
Worst hit were Montgomery and Bucks counties, she said.
Of the 350,000 still out at 4:15 p.m., 161 of them were in Bucks County; 121,000 of them in Montgomery County; 14,000 in Chester County and 19,000 in Delaware County, she said.
Surgeoner said Met-Ed customers in the Reading area, including Boyertown, as well as Northampton, Pike and Monroe counties were the hardest hit by Hurricane Sandy.
ôThatĺs where the strongest winds were, many trees were brought down,ö he said, noting that there was still some ôsmall isolated areasö where there was flooding Wednesday afternoon.
Although many were in the dark, the utility companies planned to have crews out working around the clock until all customers were restored service.
One way to help them expedite restoration is to report outages.
Met-Ed customers who are in the dark should call to report their outage if they havenĺt already by calling 1-888-544-4877 or visiting www.firstenergycorp.com.
PECO customers should call 1-800-841-4141.
Surgeoner urged Met-Ed customers to consider using services offered to them, including a free ice and free water program set up through Rednerĺs Warehouse Markets.
Met-Ed customers without power can get two gallons of water and a bag of ice per day from their local Rednerĺs, consumer communications specialist Eric B. White, said. He noted that customers should call their local Rednerĺs to see if ice and water are in stock before driving to the store.
All Rednerĺs are participating in the free ice and free water program, so if one Rednerĺs is out of stock, customers may go to another store.
Limerick Township Police told their Facebook audience Wednesday to be cautious of downed power lines.
ôOne of the most dangerous times in a storm is upon us,ö the Facebook message read. ôAs electric crews re-energize repaired power lines, unseen wires that may have fallen or are hanging low become ôhotö. Yes, that wire in your yard that was declared ôsafeö yesterday may be energized now.ö
Police and other officials urge people to not touch any power line that is down and to educate their children to heed the same advice.
Plenty of power lines, cable lines and telephone lines were down on the ground throughout the region Wednesday.
One such location was the intersection of Church and Main streets in Linfield.
Dan Mogel and his son, Matthew and their family dog, Duke, were taking a walk Wednesday afternoon.
Mogel said he didnĺt want to be a ôcomplainer,ö but he was puzzled as to why there was no one out working on getting power restored.
He said he saw a PECO truck drive through the area Wednesday, and he asked the crew if they were going to take a look at the downed lines in the neighborhood. ôThey said that wasnĺt their ticket,ö Mogel said.
ôThe storm, itĺs a hurricane, obviously you expect to lose power,ö he said. ôBut for us, itĺs not unusual. We expect to lose power. The bad part about this is weĺre all well water, so without power, we have no water,ö he said. ôIt seems weĺre the first to lose power and the last to get it back.
ôIf everybody in the region lost power, youĺd understand (not seeing work crews out), but if youĺre always the same people to lose powerö and not have it restored, youĺre concerned, he said.
He noted that Asplundh tree service was out at 7 a.m. Tuesday cutting up the downed trees near the wires that were down at Church and Main streets, which added to his confusion over why PECO had not been out more than 24 hours later.
On Tuesday, officials urged residents to be careful while out tending to downed trees. A member of Lower Pottsgrove Townshipĺs road crew, Lee Lynch, was injured Tuesday while working to cut up a tree that had fallen on Orlando Road.
Officials confirmed Lynch was transported to Pottstown Memorial Medical Center by Goodwill Ambulance. His condition was not known Tuesday, though officials said he was conscious at the scene.
His condition was not available Wednesday. Hospital staff referred phone calls to Deb Bennis, director of community relations, who didnĺt return a call seeking comment.


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text:
November 28, 2014
LaWanda Roberts, 1976
9th Avenue
Simple Assault
Willie F Taylor,1981
St Andrews
Caleb J Mcree, 1988
Campground Road
False Reporting/Crime
Kedrick Hall, 1988
33rd Avenue
Prince Donald Jr, 1992
Woodridge Drive
False Info
Fredrick L Davis, 1980
Old 80 west
Disorderly Conduct
Janet D Collins, 1964
Montgomery, Al
The following were reported to the Meridian P.D. from the time period of Wednesday at 00:00 to Wednesday at 23:59.
Earlier this week, Meridian Police reported a Strong Armed Robbery that occurred in the 1700 block of 2nd Street South. Police have now determined this crime did not occur and have subsequently charged the suspect, Caleb J McRee of Lauderdale County, with Filing a False Police Report.
Commercial Burglary
Stolen Vehicle
Residential Burglary
Meridian Police are investigating several Residential Burglaries that occurred yesterday. When details are available, they will be released.
Auto Burglary
Meridian Police are investigating 2 Auto Burglaries that occurred yesterday. When details are available, they will be released.
Yesterday Meridian Police arrested 22 year old Detrez J Wilson of Grenada and charged him with Felony Eluding. This arrest stems from a chase that occurred in December of 2012. Bond was set at $10,000. No further.
Captain Dean L. Harper
Chief of Detectives, Criminal Investigations Division
Meridian Police Department
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$27 for Dermatouch Skin Perfecting System + Replacement Brush Heads - Shipping Included ($104 Value)
Dermatouch Skin Perfecting System + Replacement Brush Heads
- Retail $104.00
- You save 74%
- You Pay $27.00
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Limit 25 per customer. Shipping included. Valid for continental US residents only. Cannot ship to HI, AK or Puerto Rico. Product will be automatically shipped to address entered at checkout within 3-4 weeks of purchase. No voucher redemption is necessary. This voucher has no cash value. Cannot be combined with other offers. Total voucher value must be used in 1 order.
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Tag: time lapse photography
Radian project would deliver time-lapse to iPhone
Time lapse photography can produce stunning photographs, but capturing the images to create the effect can be difficult. Kris Cheng is working on Radian, a Kickstarter camera and iPhone accessory that'll make the process a little bit easier. The Radian is a hockey puck-shaped device that atta...
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Results 1 - 1 of 1
byJMPerez, June 6, 2013
It is developing new features at fast pace, and setup is easy enough for me (less than one month working with joomla).
Right now it supports almost all WP features, except templating (it can try to adapt your joomla template, or you can select a few packed along with the WP4J). Anyway, with their updating and improving rythm, by the time you read this templating will work exactly as in standalone installation.


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Operations and Supply Chain Management
|Course code GSBS6610
|Units 10
|Level 6000
|Faculty of Business and LawNewcastle Business School
This course develops an understanding of how operations can be transformed to provide an organisation with sustainable competitive advantage and/or superior customer service. It is designed for non-operations managers. The course commences with the development of a thorough understanding of the nature of business processes and their measurement with particular emphasis on operations and supply chain tools and techniques. These tools and techniques are equally applicable to manufacturing and services industries.
Variability is introduced to business processes and we examine its effect on waiting times, throughput losses, quality and inventory management. Sustainable competitive advantage accrues to those businesses that use operations and supply chain tools and techniques to maximise both the cashflow through the business and the margin that the business warns on that cashflow.
This course provides students with knowledge of qualitative and quantitative methods used in operations and supply chain management and the skills to apply that knowledge to specific business issues.
Not available in 2015
|On successful completion of this course, student will be able to:
1. Demonstrate a clear understanding that by better matching supply with demand, a business can achieve significant competitive advantage over their rivals;
2. Apply concepts, tools and techniques in operations and supply chain management across a range of business types and sizes to improve practices and organisational performance;
3. Demonstrate a clear understanding of the trade-off between efficiency and effectiveness and be able to apply that understanding in specific cases;
4. Plan, organise and control operations and supply chain management activities for the efficient and effective design, production and delivery of products and/or services.
|This course has allocated approximately 20 per cent to strategy, 40 per cent to tools and techniques and 40 per cent to the application of strategy, tools and techniques to business issues.
Basic quantitative methods are included (e.g. process metrics, basic forecasting, basic inventory management tools) but heavier quantitative methods are excluded.
Main content areas include:
1. Introduction to operations and supply chain management: increasing the pace of wealth creation, business processes, process re-engineering;
2. Efficiency:
* processes, flowcharts, process metrics
* product design, process design, process selection and facilities layout
* process flows, impact of batch size and set-up time
* strategic capacity planning
3. Variability
* waiting times, performance and throughput losses
* quality control, the Toyota production system
4. Effectiveness
* demand forecasting, sales and operations planning, production scheduling
5. Matching supply with demand
* yield management
* trade-offs, managing the whole supply chain
|Replacing Course(s)
|Not Applicable
|Not Applicable
|Industrial Experience
|Assumed Knowledge
|Basic/intermediate MS Excel skills
|Modes of Delivery
|Distance Learning : IT Based
External Mode
Internal Mode
|Teaching Methods
|Case Study
Email Discussion Group
Problem Based Learning
Self Directed Learning
Student Projects
|Assessment Items
|Contact Hours
|Lecture: for 36 hour(s) per Term for Full Term


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Go MOBILE with YellowBridge! Our site works great on iOS devices, such as the iPhone, iPod Touch, and iPad, as well as Android and Windows 8 smartphones and tablets. Use the same URL as usual. The webpages will adjust their layout to your device automatically and will support the same features as the desktop version.
Neither Java nor Flash is needed to use all features on current browsers! Say goodbye to slow loading and say hello to fast response on all devices. Furthermore, these tools work identically on both desktop and mobile devices.


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Rod Higgins: We Didn't Want To Leverage Ourselves For Short Term Fix
Bobcats President of Basketball Operations, Rod Higgins, joins Mac and Jim to discuss their deadline deal to acquire Gary Neal and Luke Ridnour from the Bucks. Rod also discusses the fans changing their perception of the Cats and Al Jefferson's impact.
No Bluffs About It…The Charlotte Bobcats Are All In To Make The Playoffs
We can finally end the debate that has been talked about for weeks. The Bobcats are NOT tanking the season for a better lottery position in the upcoming NBA Draft.
Reactions To Charlotte Bobcats Trade: Gary Neal For Ramon Sessions
The Bobcats got busy today, acquiring new pieces like point guard Luke Ridnour and shooting guard Gary Neal
Jon Beason Raising His Price Tag With Every Game
New York Giants middle linebacker Jon Beason seems to be turning a walk-year into a big contract.
Keidel: Trading Big Ben Would Be A Big Blunder
There's a baleful buzz around Big Ben and my beloved black & gold these days. Reports say that the mountainous QB is now a mutinous QB, demanding he be traded at the end of this season.
Opinion: Romney's China Attacks On Obama Show Breathtaking Hypocrisy
Romney looks to come back from 47% don't pay taxes remarks and attacks on China trade. But Romney has so many vulnerabilities on China it is hard to understand why he would pick this issue.
Bobcats Are Falling Fast, Is He The New Coach???
Boy that Gerald Wallace to Portland trade is working out real well for the Charlotte Bobcats! Since the trade the Bobcats have lost 5 straight and are 1-5. The way the Bobcats are tumbling down […]
2-11-11 Panthers Steve Smith On His Way Out???
The boys get into Ron Riveras statements of possibly trading long time receiver Steve Smith.


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Narrow Lane Villas
View property, WalkScore, and Driving Directions
Narrow Lane Villas offers 1, 2 and 3 bedroom apartment homes for rent in Montgomery. As quiet as the country, yet close to all you need...We are conveniently located close to Hyundai, Maxwell AFB and Baptist South Medical Center. We offer our residents pet friendly apartments with a swimming and clothes care center.
Say you saw us us ForRent.com!
Floorplans and Pricing
1 Bedroom
|One Bedroom
|1 Bathroom
|Check Availability
2 Bedrooms
|Two Bedroom
|2 Bathrooms
|$495 - $570
|Check Availability
3 Bedrooms
|Three Bedroom
|2 Bathrooms
|$610 - $670
|Check Availability
Features and AmenitiesBack to Top
Special Features
- One, Two & Three Bedroom Apartment Homes
- Swimming Pool
- Planned Social Activities
- Clothes Care Center
- Pet Friendly Community
- Patio/Balcony
- Dishwasher
- Disposal
- Cable TV Available
- Water Included
- Central A/C
- High Speed Internet Access
Community Features
- Apartment
- Laundry Facility
- Pool
- Standard
- Surface Lot
- Townhouse
- View
Apartment Amenities
- Air Conditioning
- Cable or Satellite
- Carpet
- Dishwasher
- Garbage Disposal
- Patio or Balcony
- Washer Dryer Hookup
- Water Sewer and Trash
- Window Covering
Pet Policy
Pet Fees: $250
- Pets Allowed
Local Schools
- Bellingrath Jr High School
- Fews Secondary Alternative School
- Floyd Middle School
- Johnson Elementary School
- Lanier Senior High School
We believe school data to be accurate, but do not guarantee that. Please be sure to verify where your children will attend school before making your housing decision.
As you search for your perfect apartment, please keep in mind that rental rates (including specials and discounts) and availability are very fluid in the apartment industry. Based on many factors, the rental rates (including specials and discounts) and availability can actually change not just daily, but hourly, if not even more quickly. While our advertisers do take steps to keep their information current, the rental rates or availability you may find here now at ForRent.com may not be the same as when you contact the communities.


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North Central Regional Jail Info (NCRJ) provides West Virginia regional jails inmates ... records news reporting and research resource Browse by jail: All CRJ ERJ NCRJ NRJ PHRJ SCRJ ...Site Report
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Some students have been working out the number of strands needed for different sizes of cable. Can you make sense of their solutions?
A game for 2 players
The triangle OMN has vertices on the axes with whole number co-ordinates. How many points with whole number coordinates are there on the hypotenuse MN?
The aim of the game is to slide the green square from the top right
hand corner to the bottom left hand corner in the least number of
Problem solving is at the heart of the NRICH site. All the problems
give learners opportunities to learn, develop or use mathematical
concepts and skills. Read here for more information.
Show that all pentagonal numbers are one third of a triangular number.
Can you find a rule which connects consecutive triangular numbers?
In a three-dimensional version of noughts and crosses, how many winning lines can you make?
To avoid losing think of another very well known game where the
patterns of play are similar.
Build gnomons that are related to the Fibonacci sequence and try to
explain why this is possible.
Watch these videos to see how Phoebe, Alice and Luke chose to draw 7 squares. How would they draw 100?
Jo made a cube from some smaller cubes, painted some of the faces
of the large cube, and then took it apart again. 45 small cubes had
no paint on them at all. How many small cubes did Jo use?
A cyclist and a runner start off simultaneously around a race track each going at a constant speed. The cyclist goes all the way around and then catches up with the runner. He then instantly turns. . . .
Can you describe this route to infinity? Where will the arrows take you next?
Imagine starting with one yellow cube and covering it all over with
a single layer of red cubes, and then covering that cube with a
layer of blue cubes. How many red and blue cubes would you need?
How many moves does it take to swap over some red and blue frogs? Do you have a method?
The picture illustrates the sum 1 + 2 + 3 + 4 = (4 x 5)/2. Prove the general formula for the sum of the first n natural numbers and the formula for the sum of the cubes of the first n natural. . . .
Can you mark 4 points on a flat surface so that there are only two
different distances between them?
Some puzzles requiring no knowledge of knot theory, just a careful
inspection of the patterns. A glimpse of the classification of
knots and a little about prime knots, crossing numbers and. . . .
Can you discover whether this is a fair game?
If all the faces of a tetrahedron have the same perimeter then show that they are all congruent.
Euler discussed whether or not it was possible to stroll around Koenigsberg crossing each of its seven bridges exactly once. Experiment with different numbers of islands and bridges.
Bilbo goes on an adventure, before arriving back home. Using the
information given about his journey, can you work out where Bilbo
Can you find a rule which relates triangular numbers to square numbers?
Can you see how this picture illustrates the formula for the sum of
the first six cube numbers?
ABC is an equilateral triangle and P is a point in the interior of
the triangle. We know that AP = 3cm and BP = 4cm. Prove that CP
must be less than 10 cm.
A bus route has a total duration of 40 minutes. Every 10 minutes,
two buses set out, one from each end. How many buses will one bus
meet on its way from one end to the other end?
A useful visualising exercise which offers opportunities for
discussion and generalising, and which could be used for thinking
about the formulae needed for generating the results on a
Two motorboats travelling up and down a lake at constant speeds
leave opposite ends A and B at the same instant, passing each
other, for the first time 600 metres from A, and on their return,
400. . . .
Triangle numbers can be represented by a triangular array of squares. What do you notice about the sum of identical triangle numbers?
In the game of Noughts and Crosses there are 8 distinct winning
lines. How many distinct winning lines are there in a game played
on a 3 by 3 by 3 board, with 27 cells?
Can you cross each of the seven bridges that join the north and south of the river to the two islands, once and once only, without retracing your steps?
This article for teachers discusses examples of problems in which
there is no obvious method but in which children can be encouraged
to think deeply about the context and extend their ability to. . . .
Find the point whose sum of distances from the vertices (corners)
of a given triangle is a minimum.
Choose any two numbers. Call them a and b. Work out the arithmetic mean and the geometric mean. Which is bigger? Repeat for other pairs of numbers. What do you notice?
Show that among the interior angles of a convex polygon there
cannot be more than three acute angles.
How could Penny, Tom and Matthew work out how many chocolates there
are in different sized boxes?
Players take it in turns to choose a dot on the grid. The winner is the first to have four dots that can be joined to form a square.
A package contains a set of resources designed to develop pupils'
mathematical thinking. This package places a particular emphasis on
"visualising" and is designed to meet the needs. . . .
Every day at noon a boat leaves Le Havre for New York while another
boat leaves New York for Le Havre. The ocean crossing takes seven
days. How many boats will each boat cross during their journey?
Square It game for an adult and child. Can you come up with a way of always winning this game?
A right-angled isosceles triangle is rotated about the centre point
of a square. What can you say about the area of the part of the
square covered by the triangle as it rotates?
A huge wheel is rolling past your window. What do you see?
The opposite vertices of a square have coordinates (a,b) and (c,d). What are the coordinates of the other vertices?
A ribbon runs around a box so that it makes a complete loop with two parallel pieces of ribbon on the top. How long will the ribbon be?
A spider is sitting in the middle of one of the smallest walls in a
room and a fly is resting beside the window. What is the shortest
distance the spider would have to crawl to catch the fly?
This is a simple version of an ancient game played all over the world. It is also called Mancala. What tactics will increase your chances of winning?
A game for 2 players. Can be played online. One player has 1 red
counter, the other has 4 blue. The red counter needs to reach the
other side, and the blue needs to trap the red.
ABCDEFGH is a 3 by 3 by 3 cube. Point P is 1/3 along AB (that is AP
: PB = 1 : 2), point Q is 1/3 along GH and point R is 1/3 along ED.
What is the area of the triangle PQR?
Four rods, two of length a and two of length b, are linked to form
a kite. The linkage is moveable so that the angles change. What is
the maximum area of the kite?


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Select () or exclude () categories to narrow your recipe search.
As you select categories, the number of matching recipes will update.
Find exactly what you're looking for with the web's most powerful recipe filtering tool.
Prep Time:
Cook Time:
5 mins
3 hrs
Lamb casserole from "Classic Home Cooking". Haven't tried it yet but it looks good ...
Units: US | Metric
Serving Size: 1 (725 g)
Servings Per Recipe: 4
The following items or measurements are not included:
Every recipe, menu, tip and how-to is right here, at your service.


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Agency Greg Powers
Maines Most Trusted DJ Company
899 Portland Road
Saco, ME 04072 | map
Website: Visit my website »
Genres: 50s, 60s, 70s, 80s, 90s, Acoustic, Big Band, Classic...
Liability Insurance: Yes
About Us
Greg Powers has been one of Maine's most recommended DJ's for over 15 years. Greg is nationally recognized and has been a keynote speaker at the "DJ Expo" in Atlantic City N.J. (the largest professional Disc Jockey expo in the world).The Greg Powers Agency has received numerous Awards for service and business practices.Greg has been the featured DJ for "Best In Maine Weddings" at The Regency Hotel in Portland and The Eastland Park Hotel in Portland. The Greg Powers Agency also features a select few of Maine's top DJs as well. We don't book gigs and then find DJ's to do them, we connect our personnel with the client. We offer constant contact and support for both the client and our DJs with a full time office staff,backup equipment and a backup DJ in emergency situations.
Greg is the author of "The Mobile DJ Road To Success" complete mobile DJ training program featured on national Television Program "Direct Success".
Greg Powers Agency offers DJs for a variety of budgets for both small and larger events.
Also available : Music video Dances ,Custom Game Show, Karaoke ,Video slideshows with equipment
Greg is an absolutely incredible professional with a personality that will make your wedding day memorable.


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Being a zillion kilometres from anywhere has an upside. In Perth's case, it's fostered a uniquely bold and beautiful approach to food. Add in a gorgeous waterfront, boatloads of seafood, Margaret River wines, and you know you'll have a great time dining out here.
Here's where to head:
This is the heart of Perth's nightlife and its wildlife. Things can get pretty animalistic here late at night - great if you want to unleash your inner beast and sate its rabid appetite. But you may want to rethink your options if out for a nice quiet meal with the kiddies.
Go west towards Murray, King and Hay streets and you can't go wrong. There's a smorgasbord of restaurants of all shapes, sizes and culinary persuasions.
It's evening. You're at a window table, looking out at a big-sky WA sunset. A waiter brings an ice-cold boutique brew, the bottle wetly beaded. Then a just-out-of-the-oven pizza piled with prawns so recently plucked from the ocean they've still got that WTF? look on their faces.
Have you died and gone to Heaven? Nah, mate, this is Freo and it rocks!
Beaufort Street goes off- home to Perth's hip new restaurants, as well as a swag of pumpin' pubs, noodle shops and pizza bars.
The locals love it here, especially in the evenings. There's something for everyone, including Asian and Mediterranean. Take your pick of cafes, bistros, takeaway bars and cool pubs.
On the city side of Barrack Street Jetty there are some lovely cafes and restaurants with nice views over the river. But it's spectacular at night when the city lights up.
Eating out is one of the great pleasures of living in a beautiful climate, so make sure you do your research and book a table at the Perth restaurant of your choice.
Perth, WA has 881 restaurants catering for most palates, with 241 Modern Australian, 120 Italian or 75 Indian restaurants. Perth offers a great range of restaurants for Parties & groups, Families and Neighbourhood gem.
So go ahead, start planning your dining experience by booking instantly at one of our 254 bookable restaurants in Perth.


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Simply connect with Facebook and kiss those password blues away,
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Progressive online marketing was set up to help people begin to make an income online. I have worked in various aspects of the web business since the year 2000 and I still find it fascinating that the internet continually evolves and has truly changed the world. Alongside my web endeavors, I'm kept busy by my 4 year old twins (also fascinating) who are changing and evolving my world in their own unique way. Before moving into the web industry I was a primary teacher of five year olds. One of my best skills is breaking internet marketing ideas down and presenting them in an easy to follow, step by step way. This makes me ideally suited to helping others learn how to profit from the internet. Now that my children are growing up I have the time and energy to start others in their internet marketing journey. It's an incredible world, full of "white hats" and "black hats" (Google these terms if you haven't heard of them yet). The idea that with a bit of hard work up front you can profit from sharing your knowledge with others whilst being able to stay at home for your children is a real blessing. Get in touch with me if you want to learn more. www.progressiveonlinemarketing.com


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Semi crashes, takes out heavy sign on State Road 408
Published On: Mar 23 2014 09:22:41 AM EDT
Updated On: Mar 24 2014 05:59:27 AM EDT
Updated On: Mar 24 2014 05:59:27 AM EDT
Orlando police are investigating an early morning crash on State Road 408 that had shut down the road most of the morning and into the early afternoon.
Police said a semi tractor trailer crashed at State Road 408 at Tampa Avenue around 7:51 a.m. Sunday.
Police said the semi crashed into a heavy traffic sign, causing it to collapse on the road.
Police said all of the lanes of 408 were shut down while crews removed the truck and collapsed sign.
The driver of the semi was transported to the hospital with minor injuries, police said.
Part of State Road 408 finally re-opened at 1:30 p.m. allowing eastbound traffic to move through.
Just after 2 p.m. all westbound lanes opened to traffic.
Stay with Local 6 for more on this story.
The views expressed are not those of clickorlando.com, WKMG or its affiliated companies. This is a community moderated forum (Please note the 'Flag' button). By posting your comments you agree to accept our Terms Of serviceblog comments powered by Disqus


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|Hospital Quality
|Patient Satisfaction
|Appointments & Offices
7 Tips to Prepare for Your Appointment
The key to a successful appointment is communication. To get the most out of your visit, prepare ahead of time so you can lead the conversation with your doctor. These 7 tips will get you ready
Appointments & Offices
Check insurance plans, locations and make an appointment
Office Locations
- University Nevada School Medcn
- 3006 S Maryland Pkwy Ste 315
- Las Vegas, NV 89109
- (702) 992-6868 (Office)


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IM NOT NUTS!!!!! IT WAS KEPPRA Keppra was awful. At first when I started taking it after a few weeks I had MAJOR mood swings and layed on my couch. ( IM OCD ) active, running in the yard with my kid and it made me not want to do nothing. I cried, I screamed, then I was I was calm, then It started all over again. Then I couldn't remember after a month. The memory loss got really bad. Keppra was also interfering with my other meds and making my levels tremendously low.
Then because of my memory, I had to write down everything and I started forgetting tooooo many things. Then I went to the ER cause Neuro WOULD NOT call me back, all they said was go to the ER. The ER thought I was nuts but I left the hospital cause they were trying to transfer me to the psyche ward. What was going on was what I had what is called an Adverse side effect. An overdose is when you take something and it works but you took to much of it. An adverse side effect is when it don't work and reacts. Keppra reacted badly.
Depressed, mood swings, memory loss and at first could not sleep. after a few weeks, you couldn't wake me up. I had a seizure in my sleep and nobody could wake me up. I know it did NOT control my seizures, In FACT it made them worse. Had over 30 grand mals in less than 4 days. HELLO DOCTORS.....everyone was telling them it was the drug Keppra but they wouldn't listen. Now I have been off of the Keppra for over a week and am getting back to normal. Well, I always say even though I have seizures I am still normal ( to an extent>...) and I love me. Do your research on his medicine especially if you take other meds. BEWARE OF KEPPRA.....and like someone said that I read on their comment,...If they try to give you Keppra then ask them if they even care bout you. FDA CRAZY.


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"Intaxication: Euphoria at getting a refund from the IRS, which lasts until you realize it was your money to start with." Unknown, from a Washington Post word contest
When is a CPA practice not "practice before the Internal Revenue Service?" And if it is not practice before the IRS, does that mean it's okay to use contingent fees in a client arrangement?
Why do I write about this topic now? This past July, the U.S. District Court for the District of Columbia issued an opinion (Ridgely v. Lew) that takes a significant strike at IRS's ability to regulate contingent fee arrangements.
Gerald Ridgely is a CPA who practices with Ryan LLC, a global tax services company, but not a registered CPA firm. Ridgely sued the IRS, arguing that the Service exceeded its authority under Circular 230 in regulating the preparation and filing of ordinary refund claims, which practitioners file after a taxpayer has filed his original tax return but before the IRS has initiated an audit of the return. Ridgely contended that the inability to charge a contingent fee for a refund claim cost him clients and significant revenue. Under a contingent fee arrangement, the client only pays the fee (or a percentage of the refund) if the claim is successful.Prior to 2007, Circular 230 had a contingent fee rule that was very similar to the AICPA rule. IRS concerns over taxpayers playing the "audit lottery" led it to further restrict its contingent fee rule. Here's what Circular 230 Section 10.27 says about contingent fees:
"A practitioner may not charge a contingent fee for services rendered in connection with any matter before the IRS except:
(1) In connection with the Service's examination of, or challenge to –
(a) An original tax return; or(2) A claim for credit or refund filed solely in connection with the determination of statutory interest or penalties assessed by the IRS.
(b) An amended return or claim for refund or credit where the amended return or claim for refund or credit was filed within 120 days of the taxpayer receiving a written notice of the examination of, or a written challenge to the original tax return.
(3) For services rendered in connection with any judicial proceeding relating to the Internal Revenue Code."
The District Court ruled in Ridgely that Circular 230 could only regulate "practice" before the IRS and the preparation of an "ordinary refund claim" was not practice. Specifically, the court focused on the text of Circular 230's authorizing statute which uses the term "representative," reasoning that the preparation of an ordinary refund claim before the practitioner became a representative was not practice before the IRS. The court rejected the IRS's argument that it had authority to regulate Ridgely on the basis of his CPA status alone, finding that a CPA preparing and filing ordinary refund claims before possessing any power of attorney possesses no legal authority to act on behalf of taxpayers and, therefore, is not a "representative" before the IRS.
The court's order enjoining the IRS from enforcing section 10.27 is limited to those instances where the preparation and filing of the ordinary refund claim precedes the start of any examination or adjudication of the refund claim by the IRS and any formal legal representation on the part of the practitioner. CPAs should be aware: Karen Hawkins, director of the IRS Office of Professional Responsibility, has stated that she will be looking for the narrowest interpretation of the case and the broadest interpretation of OPR's jurisdiction.
The AICPA's contingent fee rule, Rule 302, is a little more liberal. Under the AICPA rule, a member could potentially charge a contingent fee for an amended return if the member can demonstrate a reasonable expectation, of "substantive consideration" by a taxing authority. For example, the subject of the amendment is part of a test case (involving a different taxpayer) and it is likely that the taxing authority will substantively review the refund claim and not merely process the return.
Time for the questions!
And if "intaxication" involves getting your own money back, what do you call it when you have to give a percentage of it away? I'll answer these questions and more in a follow-up blog post.
Edward S. Karl, CPA, Vice President of Taxation, American Institute of CPAs.
Court judgement image via Shutterstock
"People who complain about taxes can be divided into two classes: men and women."
-Author Unknown
I gave a test in my last tax reform blog. "What will be the greatest driver of tax reform?" and offered the following possible answers:
I was born and raised in DC and joined the DC Statehood Party when I turned 18; the Party's official mantra of "Taxation with Representation" resonated with me even though the thought of becoming a CPA couldn't have been further from my mind. I wanted to be a pediatrician and I wasn't about to compromise.
But being raised "inside the Beltway" should have prepared me for partisan politics (Ed, aren't you forgetting that the Beltway hadn't been built yet?) So, in hindsight, I should have added something to the tax reform driver list - government shutdown. My last blog focused on the two-week October shutdown and here's what happened: On Oct. 16, Congress and the White House struck a deal to:
So where does this leave us and what's going on with tax reform? Last summer, the House and Senate actually passed separate budget bills but, as you can imagine, they couldn't have been more different.
The Republican House bill was predicated on revenue-neutral tax reform that lowered corporate rates and paid for it with entitlement reform. The Democratic Senate version contemplated tax reform that included raising $1 trillion in taxes (from wealthier taxpayers) and modest entitlement reform. Congress had months to iron out the differences before the Sept. 30 government fiscal year-end but the challenge proved too difficult.
And now they're giving it another shot. Twenty-nine conferees - 22 from the Senate and seven from the House - have begun to meet and talk - two months to get something done! (Don't forget that Congress is actually in session only a matter of days during that period.) Will taxes be part of their discussions? Of course, but what about tax reform?
What happened to the detailed and deliberative process the House Ways and Means and Senate Finance committees embarked on? While both committee chairs are still committed to getting it done, time is not on their side this year. That leaves a very limited opportunity in 2014 - possibly only between Feb. 7 and Aug. 1 when Congress recesses early for the mid-term election cycle.
So much for my earlier blog prediction of tax reform in 2014! And I'm starting to realize that my understanding of "Taxation with Representation" is much different today than it was when I was 18. The DC Statehood Party's mantra seemed so logical all those years ago, but I've come to learn that logic isn't always a driver of tax policy.
Sorry, but you'll have to read my next blog for the answer to my quiz! (Here's a hint: DC is not yet a state.)
Edward S. Karl, CPA, Vice President of Taxation, American Institute of CPAs.
Hourglass image via Shutterstock
There's an old adage that "there's nothing new under the sun" and so it is inside the Beltway. As you are well aware, the federal government suspended most of its operations on Oct. 1 after Congress failed to pass a bill to extend funding to mid-November, the first such shutdown in 17 years. Strong political discourse is alive and well in America and it is part of the price we pay for democracy. It was that way in 1996 when a shutdown lasted three weeks. Hopefully a compromise can be reached quicker this time around.
On the tax front, with more than 85,000 Internal Revenue Service workers now furloughed until Congress reauthorizes spending, many non-essential IRS functions have shut down, including all taxpayer services, as well as examinations. The closure of taxpayer and practitioner hotlines is particularly challenging for those individuals who must file a Form 1040 by Oct. 15 and need to contact the IRS. Nevertheless, no filing deadlines are postponed and returns must be filed. We have urged the IRS to consider the substantial burden imposed on taxpayers (and practitioners) by the inability to communicate with and obtain information from the IRS.The AICPA Tax Section created a Questions and Answers page to help practitioners with related challenges in filing returns and representing clients (e.g., collections, notices, ongoing examinations, etc.). According to the IRS's contingency plan, the following activities will cease during the shutdown:
Also, the Tax Court announced that, unlike other federal courts, it is stopping its operations during the federal government shutdown. The plan does authorize several IRS functions to continue, including electronic returns processing, e-Services, criminal law enforcement, and the protection of bankruptcy, lien and seizure cases.
Also in the "nothing
new under the sun" category, Thomas Jefferson once said, "In matters of style, swim with the current; in matters
of principle, stand like a rock." The current political discourse creates
challenges but is also part of the United States' heritage.
We will be keeping a close eye on this issue and communicating with our members as more information becomes available. For 126 years, the AICPA has supported its members and the public interest and will continue to do so. That is our heritage. Here is a comprehensive list of what federal services and sites will remain open and what will be closed. Does the shutdown affect you? How long do you think the shutdown will last?
Edward S. Karl, CPA, Vice President of Taxation, American Institute of CPAs.
People often ask me, "Ed, when do you think we'll finally see tax reform?"
"Not before 2014," I respond with assurance.
"How can you be so sure, Ed?" they say.
"My crystal ball never lies!
But I started getting a bit nervous about sounding so confident. After a little digging, I found out my crystal ball had once predicted that the Titanic was unsinkable, yet it went down on April 15, 1912. How's that for foreshadowing?! That forced me to do some soul searching and thinking.
Flash back to November 2011. I was sitting next to Pat Thompson, who chaired the AICPA Tax Executive Committee. We were listening to Don Longano, former House Ways and Means Committee Chief Counsel and Washington tax insider, share his views on the prospects for tax legislation at the National Tax Conference."Did you hear what I heard?" asked Pat. I thought I heard him say "fundamental tax reform" but was afraid to say it. Could have been "monumental tact is the norm," but being a Washington insider myself, I knew that could never be.
Pat didn't hesitate. "He said fundamental tax reform, and I want to get ahead of it. Let's form a task force and Don should be the chair!" Pat and I cornered Don before he left the room and got our chair that day. (Truth be told, Don was an easy mark; I think he set us up.)
Don, Melissa Labant, the tax advocacy director, and the Tax Reform task force spent the remainder of that year and all of 2012 going on a Washington tax reform "listening tour." 2012 was a presidential election year so we knew the prospects for any tax legislation, let alone fundamental reform, were slim. That knowledge allowed us the luxury to meet with congressional staff and understand what interested them and to leverage our tax policy thought leadership by focusing on administrability - a core concept of good tax policy.
So that brings us to last fall's election, the lame duck session of Congress, debt ceiling (the congressionally mandated limit to which the Treasury Department may borrow money to fund the government), the fiscal cliff, going over the cliff for two days - to Jan. 2, 2013, and sequestration. Why was my answer "Not before 2014" when we have all of 2013 to deal with tax reform?
The answer is because a lot is left for the Hill to tackle. This spring brought House Ways and Means and Senate Finance Committees' working groups, discussion drafts and hearings and we anticipate that those efforts will continue into the late summer or early fall. The debt ceiling will come up again – probably by late September – and the fight to connect a possible increase in the debt limit to fundamental reform has already started.
The Republicans want to tie that increase to a tax reform deal and the Democrats don't. The Republican-controlled House could possibly move a tax reform bill to the Democratically-controlled Senate in late fall. Will that be a bill that will be easy to move in the Senate? No. Is this starting to sound familiar?
Is 2014 (if at all) starting to make sense? Stay tuned, there's more . . .
Edward S. Karl, CPA, Vice President of Taxation, American Institute of CPAs.
Crystal ball image via ShutterStock
It's hard to believe that I'm coming up on my 30-year anniversary at the AICPA. Before that, I spent eight years in public practice – six with a local firm and two with an international one. Truth is those 30 years have not dimmed the memories of the challenge of filing season. I joke about those memories but I also admit about how important it is for me to "feel the pain."
So many of our members are in public practice and have to "live the pain." That is one of the reasons why I am glad that my two directors have experienced many, many filing seasons - one of them ran her own practice for 17 years – as it motivates the Tax Team even more to lessen our members' pain.So with this filing season out of... well, you get the picture... we also heard from many of you. "Ed, get the IRS to give us a number of extra weeks or even a month to get things done!" But for every one of those messages, I heard many times over: "Are you crazy? Don't you dare ask the IRS to extend the pain!" Even if they wanted to, the IRS could not have extended filing season as the original due dates are set by statute.
Just like our members, the IRS had a rough hand dealt to them with a new tax law not getting enacted until Jan. 2. We appreciated the IRS' efforts but didn't hesitate to push back when they announced the delay of several forms; consequently, a few forms did come out earlier, including the depreciation form (4562). The IRS also reacted favorably to our request to mitigate penalties in connection to the delayed forms. Take a look at Notice 2013-24; it may help you should any of your clients receive a penalty notice and one of the delayed forms contributed to the problem.
I would love to take credit for these types of successes but we are a member-driven organization. I have to give a shout out to the 200+ members who serve on our committees, technical resource panels and task forces, and, despite the horrid filing season, were able to dig deep and help move our work forward. And cheers to Jeff Porter, chair of our Tax Executive Committee, who flew to DC the evening of April 15 so that he could represent AICPA at a congressional hearing on tax reform.
Tax reform discussions continued in Washington and so did our thought leadership in this area. Weekly conference calls, numerous meetings on Capitol Hill, and completion of our Compendium of Legislative Proposals - a 50-page package of simplification and technical improvements that will help make the tax system more administrable. We've also just sent Congress our updated white paper, Civil Tax Penalties: The Need for Reform; and we continue to promote tax return due date re-alignment. Again, thank you to our volunteers – you've done so much!
So I suspect that a better-than-normal vacation is in order this year for all of you - enjoy! And when you catch your breath again, let me know what's on your mind as we continue to represent you as the premier provider of tax services.
Edward S. Karl, CPA, Vice President of Taxation, American Institute of CPAs.
Tired office worker image via Shutterstock
As many of you may recall, in an effort to bring attention to how and why the financial sustainability of our nation is at risk, earlier this year the AICPA developed What's at Stake? A CPA's Insights into the Federal Government's Finances, which explicitly spells out the issues for policy makers and the public.
Following up on those calls for solutions to our nation's financial problems, Accounting Today reported that the AICPA's board of directors recently voted to adopt a resolution calling on lawmakers to do more to ensure the long-term fiscal health of the United States by better controlling the growing national debt. One aspect of this resolution involves the AICPA supporting two non-partisan efforts, the Campaign to Fix the Debt and the Comeback America Initiative, both of which align with the AICPA's goals of putting America on a better path toward fiscal responsibility.
As AccountingWEB notes, the resolution will also be shared with state CPA societies as the AICPA continues to seek ways to advocate for reduced complexity for American businesses and individuals. Stay tuned.
In more unpleasant financial news, the so-called "fiscal cliff" could raise taxes for 80 to 90 percent of Americans, if no deal occurs before the end of the year.
While the country is fixated on how the political discourse will play out in DC, CBS's MoneyWatch writes that the AICPA has taken action to alert Americans to 10 common taxes many people don't realize they are paying. To help individuals better understand and plan for these taxes, the AICPA has created the Total Tax Insights™ calculator.
"As Americans witness the national conversation about tax policy, the Total Tax Insights calculator makes the debate more relevant for individuals by estimating the scope and impact of taxes where they live," said Edward S. Karl, CPA, AICPA's vice president for taxation.
The MoneyWatch article notes that the utility taxes that Americans pay, such as cable and phone taxes, can add up quickly, as do the so-called "sin taxes" on alcohol and tobacco products.
"Tax transparency, one of the AICPA's principles in working for a better tax system, is of fundamental importance in making key decisions that can affect your financial well-being," added Karl.
In an article about the 10 overlooked taxes, the blogMillionaires Corner points out that 'when it comes to taxes, knowledge is power' – and that, readers, is why the AICPA created the Total Tax Insights calculator.
National debt image via Shutterstock


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Free DMV Cheat Sheet in Arizona
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Arizona MVD Driver Handbook - Download the AZ Driver HandbookArizona road rules & regulations handbook - View, download, or order a copy of Arizona's driver handbook.
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LEE COUNTY, Fla. -- A brand new Lee County company is catering to people who don't want to or can't leave home to go to the grocery store.
Fort Myers Daily Bread was founded just a couple of months ago. It delivers meals directly to your door.
You'll often find Ron Viers running in and out of the grocery store: not for himself, but for others like Sanibel residents Charles and Claire Tesoro.
"Right now it's a home based company, just a handful of people, working, driving, but it's growing very fast," he explained.
Viers is the founder of Fort Myers Daily Bread. His main clients are senior citizens, some who are homebound, or have recently gotten out of the hospital.
"I want to make a difference, and that's one way I can help serve the community, while making a living at the same time," Viers said.
You pick out products online at FortMyersDailyBread.com or give him your list via phone. Pay online, and he delivers. "I'm very competitive with Publix, Sweetbay and Walmart, I shop all three stores regularly," he said.
It's a small business of three to five people. As he's gaining more interest, and with the start of winter season, he's expecting to hire more drivers.
Sanibel residents Charles and Claire Tesoro are clients who utilize the service once a week.
"I make out the list and I call it into him, and this way I don't buy things that I wouldn't normally buy, and it's better health-wise I think! I can do things I want to do. Be in the garden. Read a good book. Do other things other than being in the supermarket," said Claire.
"He does all the work, it's a pleasure! At my age, going back and forth to the store, off the island, back, and lugging the groceries up the 16 steps up and down the stairs! By the time you finish it's like a days work," said Charles.
You get free delivery with a 150 dollar purchase, or pay 20 dollars, if you're under that amount.
This isnt just for seniors, but for those with timeshares or vacation rentals, too. If you visit southwest Florida and would rather hit the beach, than the grocery story right away, you can coordinate a delivery with them.
Click here to visit their website:


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Amsterdam GAC - founded St. Patrick's Day 2003. Over the past decade, the club has grown into one of Europe's leading Gaelic Football, Hurling and Camogie Clubs


text:
Tiki Bar at the Driftwood
- Address:
1485 Ocean Ave
Sea Bright, NJ 07760Neighborhood:
Sea Bright
- Cuisine:
AmericanPrice: $30 and under
Tiki Bar at the Driftwood
- Dining Style: Casual Dining
- Website: http://www.tikibardriftwood.com/
- Phone: (352) 572-5056
- Hours of Operation:
Friday: 5:00pm - 11:00pm.
Saturday - Sunday: 12:00pm - 11:00pm.
- Payment Options: AMEX,Discover,MasterCard,Visa
- Cuisine: American, Contemporary American
- Dress Code: Casual Dress
- Accepts Walk-Ins: Yes
- Additional Details: Bar Dining, Beer, Full Bar, Late Night, Non-Smoking Area, Non-Smoking Restaurant, View, Wheelchair Access, Wine
A word from Tiki Bar at the Driftwood
Located directly on the beach in Sea Bright, the Tiki Bar features a full bar, tavern menu and spectacular ocean views year-round. Newly renovated, the Tiki Bar offers an unmatched location for private parties, group get-togethers or a great spot to catch the football games on big-screen TVs. The fully enclosed Tiki Bar allows patrons to stay warm and toasty all winter. When the weather outside is frightful, come get a taste of summer at the Tiki Bar! Open Fridays from 5 p.m. and Saturday and Sunday at noon.Continued
Foodspotting photosSee all photos


text:
Posts by xlq
14 posts • joined 16 Aug 2011
New plastic telescope ammo machine gun is light as a rifle
I don't think sustained means what you think it means.
"designed to be fired on full auto for sustained periods (though in short bursts only, or even its heavy barrel would soon fail due to overheating)"
So it's designed to be fired for sustained periods but only in short bursts? Intriguing.
Compact Disc death foretold for 2012
FLAC is still lossless.
FLAC encoders have an adjustable speed/compression ratio trade-off. It's still lossless at whichever setting you choose.
Alien city lights could be detected across interstellar space
Surely the more advanced should've found _us_ by now.
They're probably keeping quiet and waiting for an even more advanced civilization to find them.
The Register Guide on how to stay anonymous (part 1)
Modify Headers
"ModifyHeaders - some websites use If-Match, If-Modified-Since, If-None-Match, If-Range and If-Unmodified-Since HTTP Etags (http://en.wikipedia.org/wiki/HTTP_ETag) to determine whether you have visited them before"
Unfortunately, the Modify Headers add-on cannot block the caching headers. The add-on modifies the HTTP headers before Firefox adds the cache headers. To test, connect Firfeox to a netcat instance, send it an ETag, and see if it returns it.
One can use an HTTP proxy (e.g., Privoxy) running locally to block these headers instead.
Linehan turns IT Crowd off but NOT on again
Probably for the best
It's nice that some writers still know when to end. I think it's better to end a series well than to drag it through a slow and painful death. It's nicer to finish a series and to have enjoyed it, rather than wading through dozens of the later, poorer episodes of a series, scavenging the last few laughs.
LibreOffice fixes virus-friendly Word import flaw
Too compatible.
Vulnerabilities, huh? I've seen they've taken Microsoft Word compatibility one step too far.
Judge cracks down on Bayesian stats dodginess in court
Should not convict based on probability.
What is very worrying is the idea that you can convict something based on probability. Improbable things *do* happen. That is why they are improbable, not impossible.
And considering how many people there are in the world, if it is improbable that an event happens to one person, it is much more probably that it happens to *a* person.
What if someone next to you gets struck by lightning, and you are convicted of assault because it's more likely that you assaulted them than them getting struck by lightning? Bad example, but justice? Pah.
Mars trips could blind astronauts
Warp drive
see Star Trek....
RAM prices set to 'free fall'
@Flocke At least they didn't use Kelvin-bytes (KB)!
Insulin pump maker ignores diabetic's hack warnings
Re: Not a good step me thinks...
"I don't know if any one rembers in the last few months some one from a surgical department in a hospital who takes care of the instruments used reported that about 50% of instruments where unsafe to use because they where produced incorrectly by hand in Pakistan and India forceps that had sharp edges that where intended for heart opperations, scalpels with badly ground edges he had a display of some common failues he found that should not have left the factory let alone nearly made it into the opperating room and would have if he didn't find them."
It looks like you have run out of full stops. Here. Take these: ......................................
Samsung's iOS rival gets multitasking and HTML5
Wow! Multitasking! Samsung has caught up with 1970!
I don't get it. It's 2011. How can they proudly announce that their OS now does multitasking? It's 2011. Surely lack of multitasking is a great big deficiency. That you can do only one thing at once on "mobile devices" seems backwards and rather ludicrous.
99% of UK gov websites are breaking the law
It sounds like websites control your computer.
HTTP is a stateless protocol, which means between page loads, the web server normally has no way to know who's who. Cookies solve that, by letting each visitor identify itself every request. It works as follows:
<visitor> I'd like to look at this web site.
<server> Sure, here's the web site. Also, next time you visit, give me this cookie (a number), so I know who you are.
... time passes ...
<visitor> I'd like to look at another page. Here's that cookie you gave me last time.
With this absurd legislation, the server would have to ask permission for the visitor to return the cookie? It doesn't make sense! It's up to the visitor to return the cookie!
Or maybe the exchange would be more absurd:
<visitor> I'd like to look at this web page.
<server> No, you didn't give me any cookies. You can't have accepted our cookie policy. Read this cookie policy instead, asking you to permit me to give you cookies.
* visitor reads page
<visitor> OK, I accept the policy.
<server> Who are you?
<visitor> I'd like to look at this web page now.
<server> No, you didn't give me any cookies. You can't have accepted our cookie policy...
The legislation is just a poor attempt at solving the problem that most users don't know how to control their software.
Man reveals secret recipe behind undeletable cookies
Modify Headers won't help.
I said that I use the "Modify Headers" add-on to prevent this.
I found out today that the Modify Headers add-on doesn't actually work with cache-related headers like If-None-Match because Firefox inserts those headers before the add-on has a chance to filter them. That'll teach me not to check things!
Now I've installed and configured privoxy to filter those headers instead. It definitely works now.
Just wanted to point that out, so as not to leave misinformation in my name.
Blocking JavaScript won't help.
The ETag (entity tag) value is part of the HTTP protocol and is used for caching. It represents the version of a particular resource. On the first request, the browser stores the ETag value it received. On a subsequent request, the browser will send an If-None-Match header with the old ETag value, to avoid downloading the page again if the ETag value is the same.
All you have to do is use a unique identifier for the entity tag and the browser will later return it, just like a cookie. This isn't new. It's one of the methods evercookie (http://samy.pl/evercookie/) uses.
There are a few Firefox add-ons that you can use to prevent this. One that I use is "Modify Headers", which can be set to filter the If-Match, If-None-Match, If-Modified-Since, If-Unmodified-Since, etc. headers. (Yes, the last modification date can also be used for tracking.)
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