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Today Crystal has us tackling our master bedrooms for the Monday's Making Your Home a Haven. A perfect job for me today!! Our master bedroom seems to be a place where things aren't always put into place. Just a couple of days ago, I thought to myself I must get the master bedroom cleanup up this coming week.
Now here are some pictures.
Here bed is not made yet, and there is a pile of clean sheets sitting at the end of the bed that need to be folded. I just washed our bedding yesterday, so I didn't need to do that today.
Other side of room…
Baby was sleeping for some of the clean up, but then once she awoke from her nap, I took care of her needs and then she was quite happy to sit on my bed and play with a new toy. So I put things away, dusted, washed the window (just the inside, will tackle outside on a warmer day), cleaned the mirror, and vacuumed.
Much better, don't you think?!
Looking much better here too.
Blessings to you as you make your home a haven for you family.


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Married in the San Luis Valley - Joseph & Jane
- Created: 10 June 2017 10 June 2017
What a perfect wedding, on a perfect spring day! Joseph and Jane were married in a beautiful cottonwood grove in the San Luis Valley of Colorado. Thank you for choosing me to photograph your beautifal outdoor wedding!
01 Jane Joesph country wedding 02 Wedding Sun Flowers 03 wedding reception photo 04 wedding rings boots 05 briadal party cowboy boots 06 bride portrait sunflower 07 bridesmaids smile 08 wedding party smiles 09 groom sunflower portrait 10 groom 11 father of the bride aisle photo 12 wedding under cottonwood trees colorado 13 kiss the bride wedding photo 14 wedding celebration under the trees 15 bride hugs 16 bride groom dramatic cliffs 17 cowboy boots bride groom 18 colorado bride groom dress

subset: commoncrawl


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This Brunch Is Hot, Messy and Proud of It
Courtesy of Streetbird
Where: Streetbird, Harlem, NYC
What: For those days when you're a bit of a hot mess, may we suggest the "Hot & Messy" from Marcus Samuelsson's Streetbird. It starts with a killer cornbread spread with peanut butter, topped with roast chicken, crispy bacon, avocado, and a fried egg — a motley crew of rib-sticking hangover aids, but an undeniably delicious one.
Wash it down with: "Mango Me Crazy," with sparkling wine and mango juice.


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St. Anne's is a warm, happy and inclusive nursery that is led by a qualified teacher.
We are happy to be able to offer mornings, afternoons or 30 hours if you are eligible for the funding.
We overstaff our setting, to improve ratios of our youngest children, including a Polish speaking teaching support assistant – this really helps to settle our Polish pupils who might be just beginning to learn English.
It is self-contained with regards to toilet facilities, promoting independence from the beginning.
Ours is an open door policy and we will always share celebrations or concerns with parents/carers at the end of the session. You are more than welcome to come and visit our setting to see what we have to offer.
Please be aware that nursery classes do not have a catchment area. This is because not all schools in the city have a nursery class attached to them.
How to apply for a nursery class place
It is advisable to contact your preferred nursery class at least a year before your child will start. Parents/carers need to be aware that it does not matter how early an application is submitted, the place will be allocated against the school's selection criteria.
To apply for a nursery class place parents/carers must contact their preferred nursery class directly. Parents/carers will be given a form to complete and information about how selection for a nursery class place is made at their preferred school. It is important for parents/carers to understand that although there is no catchment area for nursery classes; due to the high level of demand for spaces, schools will have their own selection criteria which will differ at each school.
If you are unsuccessful in securing a place, do not contact the school's admissions department as they have no input into nursery class allocation of places.


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Free biology worksheets, lab ideas, quizzes and more!
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Lab safety resources - any lab class needs to start by addressing safety. Students often find this extremely boring, some illustrative stories will help keep them engaged and provide a framework for keeping track of the many rules of a lab.
One of the saddest stories of science. Karen Wetterhahn's wonderful career and life were cut short because of the lack of early knowledge of proper PPE.
Note: This video has an opportunity to spot a couple of errors. The students are not wearing gloves or lab coats in a number of scenes!
You may be aware of this video series already as they're quite popular. If not, take a look, they're well made. Although we wouldn't recommend every video as some can be crude.
Resources related to the equipment used in biology laboratories. Currently these are introductory materials. We'll be adding resources for more advanced students / classes in time.
Biology Lab Equipment - Student Handout
Biology Lab Equipment Quiz - Student Sheet
Biology Lab Equipment Quiz - Teacher Key
Parts of a Microscope - Student Handout
Parts of a Microscope Quiz - Student Sheet
Parts of Microscope Quiz - Teacher Key
Operating a Microscope Lab - Student Sheet
Some introductory material to get your students thinking. Learning how to think analytically is a difficult process for most students. These resources should help get them started.
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The producers of this year's Queer Festival currently playing to good houses at the King's Head on Islington's Upper Street have a canny eye for spotting a play that pushes boundaries and with Cradeaux Alexander's Funeral Meats, which he wrote and directs, this is most certainly the case. Meats is an intriguing and intense look at morals, suspicion, deception and the rather sadistic way that a human being can twist another one around their finger, both on a physical and mental level. This is the story of Luke and Laura, siblings that were at each other's throats almost from birth so when they fall foul of the family obligation to attend their once famous movie star mother's funeral and wake, they are forced to reminisce. It is clear even from the grave she is having a profound and sinister effect on her children. With the ominous tone of a chiming clock making the four hours that pass within the hour of the play, it's clear that Cradeaux is giving a nod to the style of film noir, this adds to the macabre and perplexing way the play unfolds. Funeral Meats is beautifully played by fellow cast members Helen Adie as Barbara, Ramona Von Pusch as Laura and lastly Luca Pusceddu as Felix who interplay with each other with an air of controlled nervousness that builds and builds to the last second of the last minute of the hour. Haunting stuff!
Funeral Meats at King's Head Theatre: First night review by Stephen Vowles
Posted on


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Centre for Youth Studies Wins RFBR Grant to Conduct Research on Youth Policies
The Russian Foundation for Basic Research supported the CYS application to conduct a study on anti-crisis youth policies in Russia and Europe
First Steps Toward a Lasting Partnership
Specialists of the HSE Centre for Youth Studies met with colleagues from the University of Georgia to discuss prospects for collaboration. They discussed the possibilities for development of academic exchange, summer schools, internships and a 'Social Analysis of Youth' track in the Master's programme 'Modern Social Analysis'.
Digital book is published by DiMe project
The research project «Digital Youth and Media City», supported by the Kone Foundation, has been recently presented the digital book «Youth in the Media City – Belonging and Control on the Move». The presentation took place in Helsinki, 26 January.
From impossible to possible
On October 15, at the Center for Youth Studies of the National Research University Higher School of Economics there will be a seminar "SocUP" by Marko Vuoriheimo, a deaf rapper, a special representative on disability issues and an entrepreneur
Multiple Cultural Encounters of Urban Youth in Russia's Muslim Regions
The Journal of Intercultural Studies published an article by M. Maslovsky, A. Mayboroda and A. Garifzjanova "Multiple Cultural Encounters of Urban Youth in Russia's Muslim Regions"
Exhibition: Visible invisibility. Young people's hybrid realities in Helsinki and St Petersburg
The CYS and the Finnish Youth Research Society are proud to announce the opening of an interdisciplinary, research-art exhibition Visible invisibility.
Our project selected by the Russian Science Foundationd for funding
Our researchers start the new season of publication activity
The Ethnographic Review published an article by Svyatoslav Polyakova "The Master of historical reenactment on a stage and in his life"
Successful Russian-Finnish cooperation continues
There was Russian-Finnish seminar in St. Petersburg 7-9 September hosted by CYS. The project "Digital youth and media city", supported by the Kone Foundation, was discussed there.
New reports of the CYS researchers at the European Sociological Association conference
Elena Omelchenko, Guzel Sabirova and Nadezhda Vasilyeva took part in the 13th annual conference of the European Sociological Association "(Un)making of Europe: capitalism, solidarities, subjectivities"


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import atexit
import signal
import RPi.GPIO as GPIO
import time
# Activate GPIO
# Variables
steps = 1500 # Steps per sequence - keep this high for perfect speed control, and low for immediate control over speed from the toggler
staging = 100 # How many steps do we need to accelerate the stepper motor?
delay = 0 # Current delay
previous = 0.01 # This just makes sure we're staging the stepper motor
microsteps = 1 # How many micro-steps per step should we take?
current = 0 # Store our current
offset = 0 # Store the offset in time between what we're trying to achieve and what we actually achieved according to the Pi-clock. Paramount for perfect timing!
speed = 0 # What speed are we at?
death = 0 # At what time should we die?
speed_1 = 33.3 # First level speed
speed_2 = 45 # Second level speed
time_1 = 22 # How many minutes are in an LP?
time_2 = 15 # How many minutes are in a Single?
status = False # Record player status
# GPIO pins we're using
enable_a = 21 # Stepper driver enable pins
enable_b = 13
a1 = 20 # Stepper driver pins, for each coil
a2 = 16
b1 = 26
b2 = 19
toggle_speed_1 = 17 # Toggle button pins
toggle_speed_2 = 27
# Set pin states
GPIO.setup(enable_a, GPIO.OUT) # Make stepper pins output pins!
GPIO.setup(enable_b, GPIO.OUT)
GPIO.setup(a1, GPIO.OUT)
GPIO.setup(a2, GPIO.OUT)
GPIO.setup(b1, GPIO.OUT)
GPIO.setup(b2, GPIO.OUT)
GPIO.setup(toggle_speed_1, GPIO.IN, pull_up_down=GPIO.PUD_UP) # Make ground detected, so the pin isn't floating
GPIO.setup(toggle_speed_2, GPIO.IN, pull_up_down=GPIO.PUD_UP)
# Function for step sequence
def adjust(pin, state, delay, step):
# Get how many steps we're taking per step
calc = int(microsteps*step)
# If less than two, one step is just a step. Take that step, and then sleep
if calc<2:
GPIO.output(pin, state)
# Otherwise, we'll go ahead and bit-bang a micro-stepping sequence
# What's the delay we need per step?
microdelay = float(delay)/float(calc)
# Go through each microstep
for a in range(0, calc):
# How far into the stepping sequence are we?
percentage = float(a)/float(calc)
# Unset the pin
GPIO.output(pin, not state)
# Sleep a bit
# Set the pin
GPIO.output(pin, state)
# Sleep a bit more
# Handle abortions safely, if this program fails, we don't want the stepper motor to keep drawing current
def abort():
GPIO.output(enable_a, False)
GPIO.output(enable_b, False)
signal.signal(signal.SIGTSTP, abort)
# Loop through step sequence based on number of steps
while True:
# Store current time
io_timer = time.clock()
death_timer = time.time()
# Check toggle state. If it's on, reset all variables
if (GPIO.input(toggle_speed_1) and GPIO.input(toggle_speed_2)) or not (GPIO.input(toggle_speed_1) or GPIO.input(toggle_speed_2)):
status = False
death = 0
previous = 0.01
offset = 0
speed = 0
delay = 0
# Otherwise, pins are on
# If we're running at lower speed
if GPIO.input(toggle_speed_1):
# We've changed speed since last time!
if speed != speed_1:
speed = speed_1
# Set a death timer, for when the record is finished
death = (time_1*60)+death_timer
# Otherwise, we're running at the higher speed
# We've changed speed since last time
if speed != speed_2:
speed = speed_2
# Set a death timer, for when the record is finished
death = (time_2*60)+death_timer
# If we're still allowed to run, record isn't finished
if death_timer < death:
# Define current time, and activate runner
current = 1/float((30.0/7.0)*200*2/60.0*float(speed))
# Set the record to running!
status = True
# Do we have a sample time?
if offset:
# What's the error (i.e. how slow is the Pi compared to our wished benchmark?
error = offset/float(steps)/4.0
# If it's obscenely high, we need to set it to a reasonable level. The Pi still needs its sleep
if current<error:
current = 0.00010
#Otherwise, it's all good! Adjust accordingly
current -= error
# Otherwise, let's deactivate motor. The record is finished!
status = False
# If we've got green light, run
# Enable the stepper motor!
GPIO.output(enable_a, True)
GPIO.output(enable_b, True)
# Go through motor in X steps
for i in range(0, steps):
# If we're not up to speed, stage the speed
if delay != current:
if i<staging:
delay = current
delay -= ((current-previous)/(staging))*(staging-i)
delay = current
# Move to step
adjust(b1, False, delay, 1)
adjust(b2, True, delay, 1)
adjust(a1, False, delay, 1)
adjust(a2, True, delay, 1)
adjust(b2, False, delay, 1)
adjust(b1, True, delay, 1)
adjust(a2, False, delay, 1)
adjust(a1, True, delay, 1)
# Store the offset
offset = time.clock()-io_timer
previous = current
# If we've got red light, let's disable steppers, and hope we've got new instructions soon!
GPIO.output(enable_a, False)
GPIO.output(enable_b, False)


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Car Accidents – Disaster needs a moment of carelessness Must watch this.. arsalanstien.webs.com
Video Rating: 4 / 5
Car Accidents – Disaster needs a moment of carelessness Must watch this.. arsalanstien.webs.com
Video Rating: 4 / 5
@Budguy68 go stand in a road with a speedin car comin and see if your still feelin the same way
@Nate Jones
awtss grabe na nanqyare sa kanila
ako kya sa pakiramdam na ganyan :'(
I love jacking off to this video!
This is powerful , but the truth has to be shown . I don't understand how people can sit in a metal box on wheels at 70mph …. Whilst another idiot sits in a metal box coming the other way at 70mph ??? We haven't evolved to survive that . We evolved to survive a fall from a tree but that's about it ….. Discuss !
I'm never driving again.
You will think that until it happens to you. dumbass
The Return Of The Bright Morning Star In 2013 More Info At ( w w w . Picked Up By An Angel . Net ) .
Yours Truly
Watchman & Embassador
St John The Divine
so what? so these people didnt have to die! it couldve been avoided but these fucking dumbasses took theyre lives ,
Budguy68; wow man really? I don't even know what to say to you…smh
226 peoples don't have soul.
The part where the young couple gets crushed by the car, where did you get it?
Budguy. Your completely heartless i lost a friend cause my dumb mistake. This video deff makes me feel the pain from then. Keep your selfish comments to yourself.
this is stupid, people die so what
To be fair though, most of the people in this video deserved to die.
my driving ed teacher showed me this video and i almost through my driving permit at him and say keep it
oh my god how is that funny! you don't care about anyone then do you
3:00 thats crazy
2.35 totaly dogs fault
This is so sad :,(
1:55 OMG!! I'm crying..
Probably no, cuz there much cameras, much directing. But that doesn't matter.
I'm crying…
No, they are not. No one would be prepared to shoot the scenario in so many different camera angles. It was made to raise awareness about being careful as a driver and as a pedestrian (don't text while walking or driving etc.) Sad video…


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Below we will do a thorough review of the casino, so tag along to see if this is something you might like.
Welcome bonus
Gale & Martin offers a welcome bonus that comes in two parts. In total the bonuses are worth £4000 + 100 free spins.
The bonus in detail:
- 1st deposit bonus: 250% bonus up to £2000 + 50 free spins
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The free spins are on Betsoft games and to claim any bonus you need to deposit minimum £20. The welcome bonus has a wagering requirement of 30 times, which needs to be met before any withdrawals are possible. Also, it's important to know that the welcome bonus is only valid on slot machine games.
Game Studios
Gale & Martin is basically a slot site, as most of their games are in fact slots. However, they do offer a variety of table games as well, for the players who don't fancy slot machines.
Among the game studios offered you will find:
- Spinomental
- Fugaso
- Booming Games
- Felix Gaming
- Betsoft
- Playson
- Mr Slotty
- GameArt
Payment methods
This casino is on par with most online casinos based in Curacao when it comes to payment methods.
Among the methods offered you will find:
- Credit cards
- Bank transfers
- E-wallets (such as Neteller, Skrill)
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And many more. To see all banking options visit the website
- The best Gamstop alternatives for blocking casinos - April 28, 2020
- BetBlocker now considered a charity in the UK - November 19, 2019
- Phil Ivey - September 11, 2019


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Cucumbers are a vegetable that makes a great example for why home-grown food tastes better than store bought. A fresh cucumber right off the vine is crunchy and juicy at the same time, slightly sweet and just a little tangy. Many people that believe they don't like the taste of cucumbers have often just been misled by their store-bought brothers. These can end up tasting like cardboard, ridding themselves of a future on the cutting board and vegetable spreads.
Many people may think that cucumbers are really only water with little nutritional flavor. However, other than their sought-after flavor, cucumbers are high in levels of vitamins B and is chalk full of electrolytes. Additionally, for the many people out there that don't drink as much as they should, the fact that they have a high water content isn't a bad thing! Cucumbers are even used by some as a cure for hangovers! The reason why they are commonly used in spas is because they are high in ascorbic and caffeic acid and can ease some of the swelling and skin irritation that shows around the eyes with exhaustion or stress.
With all of these alluring qualities, who wouldn't want to consider themselves a great grower of the cucumber. Although for some people growing cucumbers may be a bit tricky or seem daunting, they really are a friendly food. Below we have gathered some of the best hints, the top tips and a few tricks for growing the best cucumbers around. This list is just about chronological, starting with ideas to use in the beginning and then a couple of helpful pieces of advice for the harvest and continuation of your plants.
11 Tips for Growing the Best Cucumbers
1. Disease resistant varieties
Cucumbers are known to be a bit fragile when it comes to pests and diseases. It should be a testament to their incredible flavor that everything else wants a piece of them as well! However, when looking for varieties to plant, try to do a bit of research or talk to fellow gardeners in your area. Doing some recon on the most common diseases in your neighborhood can help to make a good and lasting choice on a resistant variety. It will also be an important choice because the variety helps to dictate what kind of flavor and use they will be best for, for example pickling cucumbers or for just eating. A couple of good varieties include:
Marketmore 97: Generally, a nice, sweet, eating pickle. Known to be very disease resistant.
Orient Express: A bit more of a tangy, Eastern variety. Has thin skins and the vines are very tolerant to many diseases.
Holland Hothouse: Not at all bitter and they are burp-less. Has a cool taste, not as known for being disease resistant though.
2. Plan Ahead; Don't Roast Them
Cucumbers really love a lot of sun. In sites with full sun, they will thrive. However, it is important to maintain a certain temperature around the plants as well. The vines are extremely sensitive to the heat and it can actually impact their quality of fruit along with the growth rate if it is consistently very hot. If this is the case for the area that you live in, consider growing them in a small greenhouse. If this isn't an option for you, then place a shade cloth over the vines that will protect them from the hottest sun of the day during the afternoon. This will really help keep the temperature down as well.
3. Build a Trellis
When you are getting ready to plant your cucumbers, it is good to prepare their site as well. This will also help to make your life, as the gardener, much easier. You have already thought about the type of sun and temperature that cucumbers need. Now, prepare for their growth. A cucumber is a vining plant whose vegetables will grow off from the flowers. Building a sort of trellis from string or wood will be extremely helpful in the care and harvest of this plant. If you choose to string it up, it can be done either entirely vertically or at a slight curve to allow the harvest get underneath and clip the mature vegetable from the vine.
4. Get a head start
Know that everything has been prepared, it is time to get down to brass tacks. Cucumber plants should not be planted too early as they are extremely sensitive to frost. One brush and the vines will die. Instead, to get an early jump on the growing season, plant the seeds indoors. This way you can monitor their climate and get them sprouting so they are ready to go when the temperature is just right. Starting them in a shallow tray in a sunny spot will allow them to sprout well, especially if they are soaked in water the night before planting.
5. Fertile soil
Cucumbers will really thrive year after year if the soil they are planted in is fertile enough. Adding some sort of compost to their soil mix and being sure to fertilize them will really help get the quality vegetable you are looking for. Cucumbers also prefer a soil pH between 6 and 7. While they will still grow if the pH balance is off, it may be affecting their flavor if you think it is slightly off what it should be.
6. Keeping it Close
Be sure to give your plants enough of their own space. Rows of cucumbers should be thinned so that they are one or two feet apart from each other. If you have them all in a line along a trellis or a similar structure, then be sure that there is about a foot between them. This will also make growing them easier for you when it comes time to harvest. Planting them too close means that the vines get tangled and instead you have a cucumber jungle!
7. Mulch
Although many people wouldn't think it, soil temperature is also important when thinking about the taste of a cucumber. Adding mulch to the soil around the cucumber will help to keep the soil temperature lower. Any part of the plant dealing with the stress of consistently higher temperature will not have as cool and fresh a taste as they should. After fertilizing, throw on a thick layer of mulch to protect those roots.
8. Dry = Bitter
The number one factor in bitter taste, most growers will tell you, is the moisture level of the cucumbers. Cucumbers are native to naturally wetter regions of the world. This means that they will not be in their prime whenever the soil is allowed to completely dry out around them. Keeping the soil evenly moist around the roots will help to keep that cool taste. Cucumbers are made up of a lot of water. They need it to develop the right way. A big note on the "even watering". Overwatering them can also kill them or affect their taste. Keeping a normal watering pattern that keeps them a little moist always with a couple of deep watering sessions a week.
9. Use Natural Insecticides
Think of the structure of a cucumber. We have thought about the juicy, crunchy interior, but on many of the common varieties of cucumbers the outer skin is pretty thin. This means that it is easily broken though and sometimes a cucumber may even act a bit like a sponge. All insecticides should be tested and should be alright to use on any vegetable patch. However, keeping yourself and your family safe should always be a priority and a great way to do that is to use natural and less toxic pesticides. Try using things like kaolin clay. It is a repellant for most species and is a great preventative measure.
10. Get them dressed
Starting off with a good soil mixture has already been mentioned as a great way to keep your cucumber harvest going strong throughout the season. Another great way to continue this theme is to side-dress your plants. This is done by putting two large handfuls of compost or a mix of fertilizer along both sides of where the vine is growing from. This puts it right in an easily accessible place for the plant without disturbing the soil around the new roots too much, if at all.
11. Harvest frequently
Once the cucumbers begin to really mature, it is time to get ready for rounds of harvesting. If a cucumber is allowed to grow too big, the texture will start to deteriorate, and the outside layer of the plant may begin to get too hard. Once a cucumber is ready, harvest it immediately so that the vine can put its energy into the next fresh veggie. Then, be sure to be in the garden and checking the cucumbers that were close the day before. Harvesting frequently instead of waiting to do a larger round of cucumbers will mean catching them when their flavor is still fresh and cool at the same time as being as big as they can without sacrificing the flavor.


text:
Part 5: General
Section 41 – The Directive, Public Contracts Regulations and EU-regulated procurements
81.This section provides definitions of these terms as used in the Act. Section 41(2) gives the Scottish Ministers the power to amend the definition of "the Directive" in the Act to take account of any new or subsequent EU directive relevant to this Act. It also gives the Scottish Ministers the power to amend the definition of "Public Contracts Regulations" in the Act to give the flexibility to take account of any relevant changes - for example to refer to an instrument that implements a new EU public procurement directive.
82.Section 41(3) provides that an order amending the definition of "the Directive" or of "the Public Contracts Regulations" may make appropriate consequential modifications to the Act.
Section 42 – General interpretation
83.Section 42(1) and (2) provide definitions of terms used in the Act.
Final provisions
Section 43 – Ancillary provision
84.Section 43 provides the Scottish Ministers with the power to make an order making such supplementary, incidental, consequential, transitional or transitory provision or savings as they consider appropriate. Any such order will be subject to the affirmative procedure if the order adds to, replaces or omits any part of the text of an Act (see section 44(2)), otherwise it will be subject to the negative procedure.
Section 44 – Subordinate legislation
85.Section 44(1) provides that any power of the Scottish Ministers to make an order or regulations under the Act includes powers to make different provision for different purposes and such supplementary, incidental, consequential, transitional, transitory or saving provision as they consider appropriate.
86.Section 44(4) provides that this section does not apply to commencement orders.
Section 45 – Commencement
87.Section 45 provides for sections 41, 42, 43, 44, 45 and 46 of the Act to come into force on the day of Royal Assent. Section 45(2) provides for the other provisions of the Act to be commenced by order made by the Scottish Ministers. Such an order may include transitional, transitory or savings provision.
Section 46 – Short title
88.This section states the short title of the Act as being the Procurement Reform (Scotland) Act 2014.


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The ASUS Transformer product line has always peaked the interests of Road Warriors like myself thanks to the optional battery sporting keyboard dock. The manufacturer has caused a slew of tablets in similar form factors to be released to the market in previous months from several manufacturers. ASUS is looking to release their latest offering in this highly successful line, the Transformer Pad TF701T.
The ASUS Transformer Pad TF701T has quite a bit of powerful hardware under the hood in order to improve the performance issues that owners of the Transformer 700 complained about. The Tablet will include;
A Quad Core NVIDIA Tegra 4 Processor clocked at 1.9 GHz
A 72 Core GeForce GPU
10.1 inch Full HD+ IPS LCD Panel at 2560 x 1600 at 300 ppiAdvertisement
Miracast Wireless Display Support as well as 4K Mini HDMI Out
2 GB of RAM
32 or 64 GB of Onboard eMMC StorageAdvertisement
MicroSD/SDHC Expansion Port supporting up to 128 GB Cards
5 MP Rear Camera and a 1.2 MP Front Camera
The Tablets (optional) Keyboard Dock ads;
1 Full Sized USB 3.0 Port
Full Sized SD Card
2nd BatteryAdvertisement
Unfortunately ASUS continues to sell the Keyboard Dock as an add-on accessory with their hybrid Android Tablets. The Keyboard is normally included in ASUS's Windows 8 Transformers for free. As someone who has owned two previous models of the ASUS Transformer, I can definitely say that the Keyboard is what makes this tablet special.
The Display on the Transformer Tablets are normally amazing and have some of the best viewing angles I have ever seen in a tablet. Based on the initial reviews, it appears that this tablet will not disappoint. The tablet should perform fairly well in direct sunlight as well.
ASUS seems to be putting a lot of effort into improving the sound quality of the tablet with the addition of Sonicmaster Sound. When you combine this with the previously mentioned High Resolution Screen, it is clear that this tablet will provide an amazing video watching experience. You may want to spring for the 128 GB MicroSD Card if you are a video junkie.
Unfortunately it appears that ASUS has decided to use a lower megapixel camera on the TF701T as it was taken from an 8 MP down to a 5 MP. Of course, the total number of megapixels does not always indicate that the quality of the photos will suffer.
ASUS is also launching the tablet with an optional case that not only provides protection but also allows the tablet to be propped up for easy viewing of videos. The case is expected to retail for around $55.00 at launch.
The Tablet is expected to hit store shelves on October 21st and is expected to cost around $600 USD. We do not know the pricing of the keyboard dock but based on previous models, we are estimating an additional $150.00. This premium tablet definitely carries a premium price tag.


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A. Tanaka, H. Imai, and M. Miyakoshi (Japan)
image restoration, formulation of a problem, optimization
criterion, regularization
In view of formulation, image restoration filters can be di
vided into two streams. One is formulated as an indirect
optimization problem, and the other is formulated as a di
rect optimization problem. Although the latter does not
have the lack of strictness in formulation that the former
may have, the former formulation has been used in many
studies without verification of its validity. In this paper,
we discuss the relations and differences between these two
formulations from a mathematical point of view, and verify
the validity of some restoration filters. We also show that
the duality of these two formulations is obtained by a kind
of regularization scheme.
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text: Hi, I'm still here. 2019 seems to have just disappeared in an instant with no one knowing where the time went. It doesn't feel like I was writing this same post a whole year ago but here we are. I like writing down and putting my goals out there into the universe because I think … Continue reading My 2020 Goals.


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Get ready for 2021 - bestselling goal planner available now!SHOP
Found Objects: Leaves Sticky Notes
Found Objects: Leaves Sticky Notes
Experience the magic of fall all year long with these leafy sticky notes.
Inspired by the wonder of nature, these sticky note leaves are colorful and unique. They would make a lovely, autumnal addition to your notebook, novels, textbooks, or planner. Use them as bookmarks, a note in lunch boxes or book bags, and to write reminders.
Why We Love It
We can't get enough of these warm, natural colors. Plus, everyone's workspace could use a touch of nature! Spruce up your daily planning or journaling practice with these fall-inspired sticky leaves. Use them to dress up your planner, write quick reminders, or brighten up your desk.


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Medicines for indigestion
There are three types of medicines used for indigestion (also known as reflux, heartburn and gastro-oesophageal reflux).
Antacids eg Mylanta, Gaviscon and Rennie contain ingredients such as calcium carbonate, aluminium and magnesium hydroxide.
H2 antagonists eg Zantac and Tazac contain ingredients such as ranitidine and nizatidine.
Proton Pump Inhibitors eg Nexium, Somac and Losec contain ingredients such as esomeprazole, pantoprazole and omeprazole.
These medicines work in different ways but neutralise stomach acid to prevent damage and the uncomfortable burning feeling.
St John's Wort and indigestion medicines
Taking St John's Wort while taking H2 antagonists or PP Inhibitors can make you more likely to burn in the sun so be extra sun safe if taking these medicine combinations.
Feverfew and indigestion
Feverfew is used to prevent migraines. It can thin the blood so it may also increase the risk of gastrointestinal bleeding. Taking Feverfew if you take indigestion medicines is not a good idea.
Cranberry juice and indigestion medicines
Drinking cranberry juice if you take H2 antagonists or PP Inhibitors is a good idea! These medicines make it difficult to absorb B vitamins (amongst many others) however adding in cranberry juice improves B Vitamin absorption!
Alcohol and indigestion
Alcohol isn't so much a problem with indigestion medicines but alcohol itself causes irritation to the stomach lining. If you have symptoms of indigestion or have a stomach ulcer you should not drink alcohol!
Tea, coffee and indigestion
The stomach contents can be regurgitated more easily when tea and coffee is consumed and so indigestion symptoms are worse.
Fatty and sugary foods and indigestion
The good bacteria in our stomachs is reduced by these foods and enzymes needed for digestion are also reduced. This basically makes it very difficult for us to absorb any nutrients!


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The San Francisco Lodge of the Theosophical Society was founded on August 10, 1901. Our Motto is "No Religion Higher Than Truth, No Power Greater Than Love." We serve the Three Avowed Objects of the Theosophical Society. The Society was initially founded in N.Y.C. on November 17, 1875. The International Theosophical Society is based in Adyar, India and the Theosophical Society of America is based in Wheaton, IL.
Sunday, August 12, 2012
Songs To Live By: By The Confidence of the Golden Sun ...
Performed by Joe and Guin Miller
Text from a poem by Chogyam Trungpa Rinpoche
Music composed by Guin Miller
Audio recording by Sarmad Ocampo
Sheet music by W. Blake Derby
NOTE: "Rigden" is a Tibetan term, meaning "holder of the castes" and/or "wisdom holder," i.e., a being whose medicine is so powerful, so authentic, that it touches all without distinction.


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Welcome to the Angry Joe Show Army!
Join our community of gamers passionate about our community and our hobby! Whether it's playing, discussing, or watching games, regardless of platform, genre, or location, we have a place for you, always!
PS4 Forum
The AJSA Playstation 4 Division: Game Nights and More!
The AJSA is on Playstation 4! Join us for weekly Game Nights with a selection of the best games the PS4 has to offer!
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The AJSA Xbox One Division: We Got You Covered!
The AJSA Xbox One Division is ready to connect with you on XBox Live with a ton of events for the best Xbox games!
News Archive
The Best News from the Best Sites, Every Week.
The AJSA News Collection Team is hard at work condensing a week's worth of news into one giant-sze digest for you to chew on and discuss! Links to source articles are always provided!
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The AJSA Expeditionary Force: Deploying to Play the Best PC Games!
The elite vanguard of the AJSA, the Expeditionary Force (EF) chooses a new PC game every week! Join us for weekly events and help decide if the game has a future in the AJSA.
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Streaming Now: The AJSA Stream Team
Joe can't stream every game, but our talented AJSA Stream Team covers a wide variety of games and personalities! Check them out, and show them some AJSA Love!
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The AJSA Community YouTube Channel
Featuring news, gameplay clips, and more from the community! The Community is a chance to showcase the best moments in AJSA Gaming!
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Showing results for tags 'insignia'.
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BlackOpsElf posted a topic in Community ContentSo...This idea comes from a bunch of instances. Partly from looking over the merchandise and being totally uninterested (ladies' string thing? really?), also being in situations like Planetside and wishing for a more hardcore version of the AngryJoe theme, or at least a war chant. It occured to me, let's work on these, or at least make this something for higher to think about. First idea: a military looking shirt that we can then add badges, forums awards, nametapes, etc. There's already someone working on 3d printed badges. http://angryjoeshow.com/ajsa/topic/26069-3d-printed-ajsa-badges/ The forum awards, teamspeak ranks, and nametapes could all be done pretty cost effectively. At the very worst you can print the awards off and laminate them. Here's a link for wholesale shirts that fit my idea and our price range: http://www.aliexpress.com/item/New-2014-Mens-Fashion-Gold-Epaulets-Muitl-Button-Pockets-Stand-Collar-3-4-Sleeve-Slim-Casual/32245524951.html The primary idea behind the "uniform" is something we can use as a recruiting tool, but especially as a display of AJSA pride at places like conventions. Imagine a whole mass of use out there gilded up with AJSA gold. Black/red hats, pants, boots etc would complete the ensemble, and wouldn't need to sell those. We could even get Joe a Lord Commander version, but he'll probably prefer his jacket. Hey, there's an idea: AJSA conventions. O.O Second idea: A hardcore AJSA theme and a fearsome battle chant/cry. You know, like a Spartan "Awoo!". Something we can crank in the heat of battle for us, or even better, for our enemies. Just imagine using that while crushing a base in planetside, arma, battlefield, etc. Make them fear the sound of AJSA. Also, AJSA needs some good recruitement vids. So, anyone got any ideas?


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Nurtured by the simple sophistication philosophy of Piet Boon Huys, located on 404 Park Avenue South, was transformed into an elegant home. Studio Piet Boon is a master in the design of total concepts. Huys 404 reflects this mastery from its façade all the way through to the styling of the public spaces and from the integrated indoor architecture to the finest details observed in the more than fifty studios, apartments, and penthouses in the building.
The fittings that have been used contribute to the detailed approach that characterizes Huys 404. Piet Boon used the door, window, and furniture fittings from Formani® to breathe life into this total concept. In order to adhere to American legislation, the door fittings for this project had to be custom-made.


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The Internal Revenue Service Advisory Council (IRSAC), the successor to the Commissioner's Advisory Group which was established in 1953, is chartered as a Federal Advisory Committee. Designed to serve as an advisory body to the Commissioner of the Internal Revenue Service, IRSAC was established to provide an organized public forum between IRS officials and representatives of the public for discussing relevant tax administration issues. IRSAC suggests operational improvements, offers constructive observations about IRS's current or proposed policies, programs, and procedures, and advises the IRS on particular issues having substantive effect on federal tax administration.
IRSAC membership is balanced to include representation from the taxpaying public, the tax professional community, small and large businesses, academia, and the payroll community. IRSAC currently consists of 20 members with substantial experience and diverse tax backgrounds, many active in professional organizations but all selected in their individual capacities because of their interest in and commitment to improving federal tax administration. Specific subject matter and technical expertise in federal tax administration issues is generally required to advance IRSAC's mission. Accordingly, IRSAC members usually include enrolled agents, certified public accountants and lawyers, and representatives from academia, businesses, and other organizations of varying sizes. The members are volunteers, and receive no compensation for their service.
Working with IRS leadership, IRSAC reviews existing practices and procedures, and makes recommendations on both existing and emerging tax administration issues. In addition, IRSAC suggests operational improvements, conveys the public's views on professional standards and best practices for tax professionals and IRS activities, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and advises the Commissioner and senior IRS executives on substantive tax administration issues.
The members appreciate the invaluable assistance, dedication, and support provided by personnel from the IRS Office of National Public Liaison (NPL) and the operating divisions — Candice Cromling, Director, NPL; Carl Medley, Chief, Liaison Advisory Groups, NPL; Patricia Young, Acting Branch Chief, NPL; Lorenza Wilds, IRSAC Program Manager, NPL; Anna Millikan, NPL; Maria Jaramillo, NPL; Brian Ward, NPL; Johnnie Beale, W&I; Tonjua Menefee, SB/SE; and Kate Gregg, LB&I. Special mention is owing Candice Cromling and Lorenza Wilds who are retiring from the IRS this year. Both of these colleagues leave a legacy of outstanding service to IRSAC and to the tax system as a whole.
The Council is grateful for the support provided by IRS executives and other personnel throughout the year and we thank them for their commitment to the IRS's (and IRSAC's) mission and for engaging in the meaningful discussions and dialogue that each subgroup held on numerous important issues. IRSAC members are honored and privileged to have the opportunity to collaborate with and to learn from these dedicated, knowledgeable individuals. Their committed service to IRSAC, the IRS, and the public should be recognized as truly exemplary.
We acknowledge the many challenges that the IRS has recently experienced and, knowing the demands on IRS executives and operating division representatives, we also sincerely appreciate and want to recognize the time and effort devoted by them to IRSAC activities during the year.
IRSAC is currently organized into three subgroups — the Small Business/Self-Employed and Wage and Investment (SBSE/W&I) Subgroup, the Large Business and International (LB&I) Subgroup, and the Office of Professional Responsibility (OPR) Subgroup.
Issues selected for inclusion in this annual report represent those to which IRSAC members have devoted particular attention during three working sessions and ongoing communications via telephone and email throughout the year. Most of the issues covered in this report originated from topics that members deemed particularly important and others were raised by IRS management as deserving attention. Nearly all issues involved extensive research efforts.
Although IRSAC's charter anticipates that most of its activities will be internally focused, in 2016 we were asked to participate in one public event. Specifically, at the invitation of the National Taxpayer Advocate (NTA), in February 2016, members of IRSAC participated in crafting a statement presented by the Council's Chair and Vice Chair at the first of a series of public forums devoted to evaluating and improving taxpayer service. The primary purpose of these forums was to garner taxpayer and tax industry perspectives on "what taxpayers want and need from the IRS to comply with the tax laws" and, more specifically, the taxpayer and stakeholder needs and preferences that the IRS should consider as it develops and refines a plan to define the IRS's "Future State" initiative.
The Chair and Vice Chair's statement, which is attached to this report as Appendix 1, represented not a pronouncement of IRSAC's views, but rather their individual views. Nevertheless, the statement benefited from the knowledge, experience, and perspectives of numerous members. The Chair and Vice Chair express their appreciation to NPL executives for their guidance in helping evaluate whether to accept the Taxpayer Advocate's invitation and thank their IRSAC colleagues, especially the subgroup chairs, for their counsel, expertise, and assistance with crafting the final statement.
Subgroup Reports
The Small Business/Self Employed Wage and Investment (SBSE/W&I) Subgroup, chaired by Robert Bader, identified and made recommendations on three issues. The Subgroup made numerous recommendations addressing fraud prevention through individual and business authentication at the point of filing, provided input on mobile and electronic applications currently being developed by the IRS, and offered feedback on the number and frequency of publications IRS sends to taxpayers and their representatives, which accompany various Notices and Letters.
The Large Business and International (LB&I) Subgroup, chaired by Thomas Cullinan, made recommendations on two issues in their report. The first issue addresses refining the risk assessment process to acquire better information and more efficiently identify potential compliance risk, so that limited resources are utilized on higher risk taxpayers. At the request of LB&I leadership, the subgroup also provided recommendations to promote and enhance the confidentiality of information disclosed to tax authorities in other countries pursuant to exchange-of-information treaties as part of the new Country-by-Country Reporting regime.
The Office of Professional Responsibility (OPR) Subgroup, chaired by Ronald Aucutt, prepared recommendations on two issues. The first issue reiterates long-held concerns about tax preparer behavior and the need for legislative action to allow IRS the ability to regulate tax preparers under 31 U.S.C. § 330. The subgroup also recommended that the IRS make necessary changes to Circular 230 to remove obsolete language and clarify inconsistent sections by including appraisers, to the extent their inclusion is codified in 31 U.S.C. § 330.
General Report
Issues covered in IRSAC's General Report typically represent topics that have been identified by members as broad and Service-wide and do not fall under the purview of any particular subgroup.
The Council's General Report for this year addresses IRS-wide Penalty Administration and makes recommendations to evaluate the effects of penalties on voluntary compliance, to create greater fairness and consistency in penalty relief, and to consider developing rules of administrative convenience or other accommodations to improve administration of penalties under section 6662(b)(2).
Second, the Chair appointed a Task Force to study system-wide IRS practices and policies regarding valuations used in estate and gift tax and for charitable deduction purposes. The Task Force did an exemplary job and will continue its work in 2017.
Finally, as IRSAC work proceeded this year, the adverse effects of long-term constriction of resources continued to be felt. Examination rates are low (and taxpayers are aware of it), training has been reduced even though congressional mandates have grown, and telephone assistance, while improved, continues to suffer to the detriment of the taxpayers who need and deserve assistance. Previous IRSAC reports have documented these problems and emphasized the need for increased funding, and while this year's report does not reiterate the numerous ways in which taxpayers are harmed by the lack of adequate budget resources, we again implore Congress to increase the IRS's funding.
ISSUE ONE: IRS SHOULD EVALUATE THE EFFECTS OF PENALTIES ON VOLUNTARY COMPLIANCE, STRIVE TO PROVIDE GREATER CONSISTENCY IN PENALTY DETERMINATIONS, AND CONSIDER DEVELOPING ONE OR MORE RULES OF ADMINISTRATIVE CONVENIENCE FOR PROVIDING RELIEF FOR PENALTIES ASSERTED UNDER SECTION 6662(b)(2)
Executive Summary
IRSAC has identified several areas in which penalty administration can be strengthened or enhanced to improve the fairness and consistent treatment of taxpayers.
First and foremost, policy decisions need to be consistent with the universally agreed-upon purpose of penalties: encouraging voluntary compliance. To ensure this, the effect of penalty actions on voluntary compliance needs to be clearly understood. With serious budget constraints impairing the IRS's ability to provide high-quality taxpayer service, IRSAC also believes that the streamlining and modest liberalization of penalty abatement decisions will create greater efficiencies for the IRS, reduce the burden on substantially compliant taxpayers, and increase voluntary compliance.
In 1955, there were only 14 penalty provisions in the Internal Revenue Code. Today, the number of provisions in the Code that either authorize or require the IRS to impose penalties has increased to more than 170.
In November 1987, the Commissioner of IRS established a task force to study civil penalties and develop a fair, consistent, and comprehensive approach to penalty administration. In February 1989, the Commissioner's Executive Task Force issued a Report on Civil Tax Penalties. The report embraced a philosophy concerning penalties, analyzed three broad categories of penalties (filing of returns, payment of tax, and accuracy of information), and made recommendations to resolve identified inconsistencies. In general, the report recommended that the IRS should take the following actions:
- Develop and adopt a single penalty policy statement emphasizing that civil tax penalties exist for the purpose of encouraging voluntary compliance.
- Develop a single consolidated handbook on penalties for all employees (the handbook should be sufficiently detailed to serve as a practical everyday guide for most issues of penalty administration and provide clear guidance on computing penalties).
- Revise existing training programs to ensure consistent administration of penalties in all functions for the purpose of encouraging voluntary compliance.
- Examine its communications with taxpayers (including penalty notices and publications) to determine whether these communications do the best possible job of explaining why the penalty was imposed and how to avoid the penalty in the future.
- Finalize its review and analysis of the quality and clarity of machine-generated letters and notices used in various areas within the IRS.
- Consider ways to develop better information concerning the administration and effects of penalties.
- Develop a Master File database to provide statistical information regarding the administration of penalties. The information in this database should be continuously reviewed for the purpose of suggesting changes in compliance programs, educational programs, penalty design, and penalty administration.[1]
Following the IRS's report, Congress passed the Improved Penalty Administration and Compliance Tax Act of 1989 (IMPACT), which affirmed that civil tax penalties exist for the purpose of encouraging voluntary compliance. In addition, IMPACT required the IRS to develop a policy statement emphasizing that civil tax penalties exist for the purpose of encouraging voluntary compliance and to develop a handbook on penalties for employees.
IRS Policy Statement 20-1,[2] attached as Appendix 2, directs the IRS to evaluate penalties' effect on compliance, and establishes a structure within which the IRS may create administrative penalty waivers as part of an IRS-wide strategy to encourage both compliance and prompt, efficient resolution of cases.
Evaluating Penalties' Effect on Voluntary Compliance
In recent years, there has been no shortage of reports, as well as myriad anecdotal reports, documenting the need for streamlining and otherwise generally improving implementation of the penalty provisions of the Internal Revenue Code. In the quarter century since IMPACT was passed, the National Taxpayer Advocate (NTA), the Government Accountability Office (GAO), the Treasury Inspector General for Tax Administration (TIGTA), professional associations such as the American Institute of Certified Public Accountants and the American Bar Association's Section of Taxation, and IRSAC itself have all called for improved penalty policies and administration.[3]
Virtually every one of these reports has embraced the principle that the sole purpose of civil tax penalties should be to encourage voluntary compliance, not to raise revenue, punish noncompliant behavior, or reimburse the government for the cost of compliance programs.
IRSAC recognizes that the structure and specific provisions of many penalties in the Code constrain the IRS's authority to act. We also acknowledge that the agency has been criticized for either not asserting certain penalties or for abating them (or for not abating them).[4] That said, the IRS clearly has the authority to improve the implementation and fair administration of the Code's penalty regime.
Office of Servicewide Penalties
The mission of the Office of Servicewide Penalties (OSP) is to promote fair, consistent, and effective administration of the application of the Code's civil penalties across the entire IRS. To accomplish this mission, the OSP is charged with, among other things, soliciting and analyzing internal and external stakeholders' input and views on the effect of civil penalties on taxpayer compliance and incorporating that information in formulating policy and guidance.[5]
The OSP has been operating under extreme budget constraints over the past few years which has affected its ability to adequately analyze and evaluate the repercussions of broad penalty policy and administration. The NTA's 2014 Annual Report to Congress documented the detrimental effect of severe funding limitations on OSP and recommended that the IRS ensure the OSP has sufficient resources and support to conduct and publish appropriate studies. Although the OSP remains understaffed, key roles have been filled during 2016, and IRSAC strongly believes the crucial function of IRS-wide evaluation and oversight should be a top priority of OSP.
Administration of Accuracy-Related Penalties under Section 6662(b)(2)
When a penalty under section 6662(b)(2) is proposed or assessed, taxpayers may request relief under the "reasonable cause" exception of section 6664(c). The disposition of requests for reasonable cause relief, however, varies widely. This is due not only to differences in the particular taxpayer's situation, but also to the training and experience of the IRS personnel making the determination whether the taxpayer's "facts and circumstances" merit relief. In addition, the automatic, computer-generated assertion of penalties in numerous cases has the effect of undermining the congressional directive that IRS should make correct penalty assertion decisions in the first instance rather than mechanically asserting penalties and only later correcting cases meriting penalty relief.[6] This alternative "correct any errors later" approach has been repeatedly criticized by the NTA as creating an inconsistent and unfair environment for taxpayers.[7]
The Automated Underreporter (AUR) Program is a technology-based program that identifies discrepancies between the amounts of income that taxpayers reported on their returns and what income payors reported via Form W-2, Form 1099, and other information returns.[8] Although section 6751(b)(1) provides the general rule that IRS employees must have written supervisory approval before assessing any penalty, section 6751(b)(2)(B) allows an exception for situations where the IRS can calculate a penalty automatically "through electronic means." The IRS interprets this exception as allowing the use of its AUR system to propose the substantial understatement and negligence components of the accuracy-related penalty without human review. Only if a taxpayer responds to an AUR-generated proposed assessment will the IRS involve its employees to determine whether the penalty is appropriate. If the taxpayer does not respond timely to the initial notice, the computers automatically convert the proposed penalty to an assessment.
The NTA has emphasized in several of her Annual Reports to Congress that "Although automation has allowed the IRS to more efficiently identify and determine when such underreporting occurs, the IRS's over-reliance on automated systems rather than personal contact has led to insufficient levels of customer service for taxpayers subject to AUR. It has also resulted in audit reconsideration and tax abatement rates that are significantly higher than those of all other IRS examination programs."[9]
While relief from AUR-generated penalties is theoretically available once these penalties have been asserted, the procedure for taxpayers to request abatement from the AUR Unit that processed the assessment is burdensome for taxpayers and also strains IRS resources. Policy Statement 20-1 states that "examiners and their managers must consider the elements of each potentially applicable penalty and then fully develop the facts to support the application of the penalty, or to establish that the penalty does not apply, when the initial consideration indicates that penalties should apply." However, this principle is regrettably bypassed in the case of penalties which are automatically generated, as are those asserted in the AUR.
For this reason (and others related to penalty administration), the National Taxpayer Advocate identified the administration of the accuracy-related penalties in section 6662(b) as a Most Serious Problem, as well as the single most litigated tax issue, in her Annual Reports to Congress for each of the past three years.[10] Failure to provide fair and balanced determinations of reasonable cause when abatement is requested has been cited repeatedly in the NTA Annual Reports to Congress as well.[11]
IRSAC believes it is imperative for the IRS to address inconsistencies in the assertion and abatement of section 6662(b)(2) penalties. Discrepancies in treatment are attributable to the origins of the assertion of the penalties and are exacerbated by the divergent experience and expertise of employees making "facts and circumstances" decisions. For example, the employees who process requests for non-assertion or abatement in AUR Units are charged with determining whether facts and circumstances establish reasonable cause, but they typically do not have the experience, training, or the authority required to accomplish the complex decision-making process as spelled out in the IRM.[12]
Reasonable Cause Determinations
One example of the need for system-wide review of penalties is the lack of consistency in the application of the reasonable cause exception in section 6664(c). While there are cases fully justifying the assertion of the section 6662 penalties, IRSAC remains concerned about the difficulties that compliant (or substantially compliant), honest taxpayers encounter when making diligent, good faith attempts to calculate and pay the correct amount of tax. Deficiencies subject to penalties under section 6662(b)(2) may be the result of misunderstanding because of the complexity in the tax code, reliance on a generally competent but mistaken tax professional, or a simple mistake despite an overall history of diligence and compliance.
Reasonable cause is the category of relief most commonly used to abate penalties.[13] Treas. Reg. § 1.6664-4(b) defines the reasonable cause and good faith exception, as follows:
The determination of whether a taxpayer acted with reasonable cause and in good faith is made on a case by case basis, taking into account all pertinent facts and circumstances…. Generally, the most important factor is the extent of the taxpayer's effort to assess the taxpayer's proper tax liability. Circumstances that may indicate reasonable cause and good faith include an honest misunderstanding of fact or law that is reasonable in light of all of the facts and circumstances, including the experience, knowledge, and education of the taxpayer. An isolated computational or transcriptional error generally is not inconsistent with reasonable cause and good faith. Reliance on an information return or on the advice of a professional tax advisor or an appraiser does not necessarily demonstrate reasonable cause and good faith. Similarly, reasonable cause and good faith is not necessarily indicated by reliance on facts that, unknown to the taxpayer, are incorrect. Reliance on an information return, professional advice, or other facts, however, constitutes reasonable cause and good faith if, under all the circumstances, such reliance was reasonable and the taxpayer acted in good faith.
The evenhanded nature of the regulations is often undercut in practice, especially in respect of penalty assertions generated by the AUR Program.
The AUR closed more than 3.7 million cases during 2015 with 1,739 FTE employees in that year.[14] TIGTA reported that in 2013 the AUR was only able to review a fraction of the returns it identified as having mismatches between income reported on the return and income reported on information returns. In fact, during 2013, the AUR reviewed less than a quarter of the potential cases identified by the program's inventory selection process.[15]
Given the relatively small number of employees in the AUR Units and the substantial training, judgment, and documentation necessary to determine and process a case when a reasonable cause exception applies, it is not surprising that — as the National Taxpayer Advocate has concluded — relief is frequently denied in meritorious cases. We suggest that a more streamlined approach may be in order, specifically, the possible expansion of the IRS's administrative waiver program.
Administrative Waiver
Policy Statement 20-1 allows for administrative remedies, stating that "[i]n limited circumstances where doing so will promote sound and efficient tax administration, the Service may approve a reduction of otherwise applicable penalties or penalty waiver for a group or class of taxpayers as part of a Service-wide resolution strategy to encourage efficient and prompt resolution of cases of noncompliant taxpayers."
The implementation of the First Time Abate (FTA) waiver program, currently available for automatic abatement of the Failure to Pay (FTP), Failure to File (FTF), and Failure to Deposit (FTD) Penalties,[16] is a manifestation of this policy, one that we believe could optimally be expanded to other areas. Since the IRS's constrained resources simply do not allow AUR to pursue the vast majority of potential cases, logic suggests that the current FTA administrative waiver permits enhanced efficiencies of resources, permitting AUR to focus on more cases.
Specifically, IRSAC recommends that OSP evaluate the feasibility of developing one or more rules of administrative convenience to abate section 6662 (b)(2) penalties in particular circumstances, for example, where the taxpayer has a history of prior good behavior and has not previously been penalized.
- Consistent with Policy Statement 20-1, items 2 and 12, IRSAC recommends that the Office of Servicewide Penalties be directed to evaluate penalty programs, and in doing so:
- Undertake studies, soliciting and incorporating stakeholder input, to determine the effectiveness of penalties in promoting voluntary compliance.
- Evaluate the equity and consistency of penalty application and abatement across all divisions of the IRS.
- Consider developing rules of administrative convenience or other accommodations, consistent with Policy Statement 20-1, item 7, to empower IRS personnel to abate penalties to encourage efficient prompt resolution where the taxpayer has shown a history of substantial compliance.
Appendix 1
Statement of IRSAC Chair and Vice Chair to NTA Public Forum
On February 23, 2015, Jennifer MacMillan and Timothy McCormally, Chair and Vice Chair of the Internal Revenue Service Advisory Council, presented the following statement in connection with a Public Forum held by the National Taxpayer Advocate on Taxpayer and Stakeholder Needs and Preferences.
Jennifer MacMillan and Timothy McCormally serve, respectively, as chair and vice-chair of the Internal Revenue Service Advisory Council, or IRSAC, and are pleased to participate in today's Taxpayer Advocate Public Forum on "what taxpayers want and need from the IRS to comply with the tax laws" and, more specifically, the taxpayer and stakeholder needs and preferences that the IRS should consider as it develops and refines a plan to define the IRS's "Future State" initiative.
Because IRSAC has been invited to present its views outside of our annual report submitted to the Commissioner of Internal Revenue, we believe it fitting to provide some background on IRSAC, its charter, membership, and decision-making model. Because IRSAC's historical role has been to advise the Commissioner, this statement reflects our individual views.
Chartered to provide an organized public forum for discussion of tax administration issues between IRS officials and representatives of the public, IRSAC currently has 18 members who were appointed to convey the public's perception of professional standards and best practices for tax professionals and IRS activities, offer constructive observations regarding current or proposed IRS policies, programs, and procedures, and suggest improvements to IRS operations.
The successor to an advisory committee first established in 1953, IRSAC includes members from all facets of the tax professional community (drawn from firms of all sizes and types), small and large businesses. Our members come from diverse backgrounds and have substantial experience; our membership includes accountants, lawyers, appraisers, enrolled agents, and academics. Many provide tax advice to clients, others manage their large employer's tax affairs, and many are active in the volunteer income tax community.
In addition to coming from different-sized organizations, industries, and geographic regions of the United States, members work in occupations that interact with the IRS and the tax community in a variety of ways. Each member has a unique perspective on tax administration, but we all share a commitment to providing consequential input and objective, balanced feedback to the Commissioner and the IRS with the goal of improving tax administration and the quality of service provided to taxpayers, both directly and indirectly, by the IRS.
IRSAC members generally serve for three-year terms, and members are currently assigned to one of three subgroups — the Small Business/Self-Employed and Wage and Investment Subgroup, the Large Business and International Subgroup, and the Office of Professional Responsibility Subgroup. IRSAC, both as a whole and through its subgroups, works with the IRS Operating Divisions and personnel from across the IRS to identify and discuss issues of concern and to develop recommendations to improve federal tax administration. More specifically, our charter states that IRSAC "researches, analyzes, considers, recommends, and advises IRS on issues that include customer service, compliance, taxpayer segment-specific issues, and factors regarding noncompliance." IRSAC's recommendations are compiled in an annual report, which is submitted to the Commissioner at a public meeting in November and subsequently posted on the IRS's website.
IRSAC operates on a consensus basis, with its report (including the subgroups' recommendations) being reviewed and approved by the entire group. New members were appointed in January, and our subgroups are currently in the process of refining the issues we will address during 2016. Although this statement has been reviewed by all IRSAC members, it does not represent an official statement of IRSAC.
We begin by reiterating the principal general recommendation contained in IRSAC's 2015 report — namely, the need for the IRS to have sufficient funding to operate efficiently and effectively, to provide timely and useful guidance and assistance to taxpayers, and to enforce current law, so that the integrity of, and respect for, our voluntary tax system is maintained.
- The Role of the IRS Budget in Shaping the Future State. The Taxpayer Advocate has articulated the compelling need for the Internal Revenue Service to be adequately funded by, among other things, documenting the detrimental effects of inadequate funding on taxpayer service, as well as its enforcement efforts, in recent years. As the chair and vice chair of IRSAC, we commend the Taxpayer Advocate for shining a bright light on the short- and long-term consequences of inadequate funding, and we attribute Congress's decision to increase the IRS's Fiscal Year 2016 budget in part to her efforts, as well as those of Commissioner Koskinen and others.
It would be a mistake in our view, however, to consider enactment of the first budget increase in six years as signaling the end of the IRS's budget woes. Even with the FY 2016 increases, the IRS workforce will drop by between 2,000 and 3,000 this year, and hence be at 17,000 full-time-equivalents below the FY 2010 level. In short, the changes necessitated by the long-term constriction of the IRS's budget have forced the IRS to curtail worthwhile programs. Moreover, they have significantly impaired the IRS's ability to recruit, train, and retain experienced employees, threatening a serious void in both skilled leadership and experienced line employees. The IRS has acknowledged that its Future State efforts have been informed by, among other things, the current funding environment.
While IRS welcomes the positive comments of numerous lawmakers about the need for high-quality taxpayer service (which have been cited by the Taxpayer Advocate), we hope that the rhetorical support voiced for taxpayer service will be matched by future budgetary support. To be sure, accountability and appropriate oversight are essential to the efficient operation of the IRS, and complex challenges cannot be overcome simply by throwing money at them. Without adequate (i.e., increased) funding, however — to hire and train staff, to improve and develop digital tools, and to develop a balanced mix of face-to-face, voice-to-voice, and digital-to-digital solutions — the IRS will be unable to fulfill its traditional mission, much less administer new programs, such as the Affordable Care Act (ACA) and the Foreign Account Tax Compliance Act (FATCA), as required by law.
- Overview of the Future State Initiative … and the Need for a New Vocabulary. Because of our historical involvement with myriad IRS initiatives, we do not generally subscribe to the view that the Future State initiative represents a "secret plan" that — once unveiled — cannot and will not be modified. Rather, we view the Future State plan not as secret but an unfinished work-in-progress, and in its efforts to date, we do not see willful disregard of taxpayer needs and preferences by the agency. Regrettably, we do believe the IRS's nomenclature — its resort to "consultant speak" ("ConOps" and "Future State" being just two examples) — may have contributed to the perception that something untoward, worthy of Tom Clancy, Philip K. Dick, or George Orwell, is afoot. Based on our experiences, not only in respect of the current initiative but previous ones (including the reorganization that occurred in connection with the IRS Restructuring and Reform Act of 1998), we believe the explanation is more benign: Many aspects of the IRS's Future State planning remain in an evolving, developmental stage.
As summarized by the Chief Counsel (and reproduced in the Taxpayer Advocate's 2015 Annual Report), the seven themes of the IRS's Future State initiative are, as follows:
- Facilitate voluntary compliance by empowering taxpayers with secure innovative tools and support.
- Understand non-compliant taxpayer behavior and develop approaches to deter and change it.
- Leverage and collaborate with external stakeholders.
- Cultivate a well-equipped, diverse, skilled, and flexible workforce.
- Select highest value work using data analytics and robust feedback loops.
- Drive more agility, efficiency, and effectiveness in IRS operations.
- Strengthen cyber defense and prevent identity theft and refund fraud.
None of these themes is new or surprising, and they are all laudable. Tax practitioners have long played an indispensable role in promoting voluntary compliance, and the IRS has developed and deployed numerous digital services and tools for many years. Accordingly, while ongoing budget constraints and the efforts of the Taxpayer Advocate, congressional committees, and various stakeholder groups have added urgency and focus to the IRS's efforts, IRSAC views most of the components of the Future State initiative as a continuation — and rationalization — of the agency's ongoing efforts.
For example, IRSAC's LB&I Subgroup has worked with the Large Business & International Division for several years to refine its risk assessment efforts and to develop strategies for effectively migrating from "enterprise-wide" to more "issue-based" examinations. (Other stakeholders —including the American Institute of Certified Public Accountants, American Bar Association Tax Section, and Tax Executives Institute — have also collaborated with LB&I in these efforts.) Similarly, in recent years IRSAC's SBSE/W&I Subgroup has engaged with numerous personnel at the IRS on topics such as the agency's ID theft prevention and authentication efforts, improving customer satisfaction with the Automated Underreporter program, the Fresh Start Initiative, and development of smartphone apps and other digital tools. And, given the role of tax practitioners and other professionals in assisting taxpayers in meeting their tax obligations, IRSAC's OPR Subgroup has stressed the need for their effective oversight.
- The Need for Greater Transparency and Engagement. Regardless of the words used to describe the Future State initiative, we fully agree with the Taxpayer Advocate that more engagement with taxpayers and stakeholders about the IRS's plans would be beneficial. Outreach to taxpayers and stakeholders clearly characterized the Internal Revenue Service's major reorganization following the enactment of the IRS Restructuring and Reform Act of 1998. At that time, the IRS held briefings, created task forces (whose membership included both IRS employees and representatives of affected stakeholders), held hearings, sponsored town-hall meetings, and otherwise involved taxpayers and the tax community in its plans. The goal of all the outreach efforts was — and, with respect to the Future State initiative, should be — not merely to share the IRS's decisions, but to inform them.
To the question, "When should stakeholders be involved?," our default answer is "the earlier, the better." To be sure, there may be legitimate issues of "sequencing" involved, and many instances in which the premature release of still fluid, "not ready for prime time" proposals could be counterproductive, bringing not light but heat to the discussion, energizing and galvanizing opposition to possible plans, cutting off discussion rather than facilitating it. That said, we strongly believe that greater transparency in the development of plans to reorganize Operating Divisions or create, refine, or end particular programs cannot help but be beneficial, even if a consequence of the IRS's greater engagement is delay.
When the process is opened up, and how it is opened up, will likely not be the same for all aspects of the Future State initiative. For example, a major reorganization of the Large Business & International Division was announced last September, and the new structure "stood up" earlier this month. The changes have prompted myriad questions about existing LB&I programs — such as its well-regarded Compliance Assurance Process (CAP). We commend LB&I for its outreach to date, which has included stakeholder and other briefings about the new structure as well as numerous speeches and interviews.
Because change and uncertainty can be unsettling, however, the lack of certainty and specificity has prompted many questions and much anxiety about how the new structure will affect taxpayers, tax practitioners, and IRS employees themselves. We believe that the process could benefit from greater transparency and continuing engagement. Not only might taxpayers and other stakeholders identify issues or offer perspectives that have not yet been considered, but they may have suggestions or even solutions to seemingly vexing problems. Since tax administration unavoidably involves tradeoffs — between service and enforcement, speed versus safety (for example, between expeditiously processing refunds and ensuring against identity theft), and transparency and privacy — we believe that opening up the decision-making process will contribute to the development of a better, more balanced system. Not insignificantly, we also believe greater outreach in respect of all aspects of the Future State initiative could lead to greater taxpayer confidence in the fairness and integrity of the tax system.
- The Indispensable Role of Taxpayer Representatives. Surveys show that nearly 60 percent of taxpayers use a tax professional for their compliance needs, and one of the themes of the Future State initiative is for the IRS to leverage and collaborate with external stakeholders. As an organization whose members are tax professionals, we agree that theme should be advanced in the Future State initiative. We also believe the IRS should continue to refine its digital presence (and develop digital tools) to efficiently deliver information and assistance, just as private sector enterprises have.
More fundamentally, we regret that the term "pay to play" may improperly cause the issue to be framed as binary, as us-versus-them. Greater transparency will better inform the IRS's plans and allay legitimate concerns about those potentially "left behind" or ill-served if face-to-face or telephone assistance programs are supplanted by "virtual" ones. (Who among us hasn't been caught in a frustrating telephone queue, listening to endless automated options while seeking human contact from a business that created these tools "for our convenience"?)
We believe that the IRS can team effectively with tax professionals to develop digital tools and efficiently provide quality taxpayer service. We also believe that practitioners can and do play an important role in ensuring taxpayer compliance. Therefore, cutting services such as the Practitioner Priority Service (formerly known as the practitioner hotline) would cause outsized detriment to the tax system. Expansion of practitioner e-services to provide more tools, including automated Disclosure Authorization capabilities, serves the best interests of taxpayers and the IRS, as well as practitioners themselves. Stated simply, the more that practitioners can do without having to interact directly with IRS personnel, the more those IRS employees can devote to assisting taxpayers directly or other duties. Digital tools fully accessible to unrepresented taxpayers are critically important, as are the agency's continuing efforts to communicate effectively with taxpayers (through myriad means) when rules and requirements change.
Finally, we agree that the need for face-to-face, voice-to-voice communications and interactions will not disappear regardless of the depth, breadth, and quality of the digital tools deployed by the IRS. The range of necessary explanations, guidance, and problem resolution on myriad issues will always require knowledgeable assistors who can advise taxpayers on the best solutions to their queries, especially in the post-filing environment.
The IRS's reductions in direct taxpayer service in recent years, spawned by severe budget cuts, have illuminated the need for human assistance to taxpayers. Indeed, the Taxpayer Advocate's Report powerfully documents it. Average taxpayers feel — and sometimes are — unfairly treated when they receive a communication from the IRS and cannot reach a knowledgeable, trained human who can explain the issue or assist them in the resolution of the matter. In short, the will to voluntarily comply with their tax obligations may be strained, if not compromised.
As the chair and vice chair of the Internal Revenue Service Advisory Council, we commend the Taxpayer Advocate for holding today's public forum and more generally for highlighting the challenges facing the tax system and the desirability of the IRS more fully engaging with taxpayers and other stakeholders as it develops and refines a plan to define its Future State initiative. We would be pleased to respond to any questions.
Appendix 2
IRS Policy Statement 20-1
184.108.40.206.1 (06-29-2004)
Policy Statement 20-1 (Formerly P–1–18)
- Penalties are used to enhance voluntary compliance
- The Internal Revenue Service has a responsibility to collect the proper amount of tax revenue in the most efficient manner. Penalties provide the Service with an important tool to achieve that goal because they enhance voluntary compliance by taxpayers. In order to make the most efficient use of penalties, the Service will design, administer, and evaluate penalty programs based on how those programs can most efficiently encourage voluntary compliance.
- Penalties encourage voluntary compliance by:
- demonstrating the fairness of the tax system to compliant taxpayers; and
- increasing the cost of noncompliance.
- In order to effectively use penalties to encourage compliant conduct, examiners and their managers must consider the applicability of penalties in each case, and fully develop the penalty issue when the initial consideration indicates that penalties should apply. That is, examiners and their managers must consider the elements of each potentially applicable penalty and then fully develop the facts to support the application of the penalty, or to establish that the penalty does not apply, when the initial consideration indicates that penalties should apply. Full development of the penalty issue is important for Appeals to sustain a penalty and for Counsel to successfully defend that penalty in litigation.
- Abusive transactions, frivolous returns, and other abusive taxpayer conduct undermine the fairness and integrity of the federal tax system and undercut voluntary compliance. Thus, it is particularly important in those cases for examiners and their managers to consider the potential applicability of penalties, and to develop fully the facts to either support the application of the penalty or to demonstrate that penalties should not apply. Consistent development and proper application of the accuracy-related and fraud penalties in abusive transaction cases will help curb this activity by imposing tangible economic consequences on taxpayers who engage in those transactions. In addition, consistent development and proper application of the promoter and preparer penalties in abusive transaction cases will help curb this activity by providing an economic deterrent for promoting abusive transactions and preparing returns claiming tax benefits from abusive transactions. An abusive transaction is one where a significant purpose of the transaction is the avoidance or evasion of Federal tax.
- Special Rule for Listed Transactions. The Service will fully develop accuracy-related or fraud penalties in all cases where an underpayment of tax is attributable to a listed transaction. For purposes of this Policy Statement, a listed transaction is a transaction the Service has identified as a listed transaction pursuant to the regulations under IRC § 6011.
- In limited circumstances where doing so will promote sound and efficient tax administration, the Service may approve a reduction of otherwise applicable penalties or penalty waiver for a group or class of taxpayers as part of a Service-wide resolution strategy to encourage efficient and prompt resolution of cases of noncompliant taxpayers.
- In considering the application of penalties to a particular case, all Service functions must develop procedures that will promote:
- Consistency in the application of penalties compared to similar cases;
- Unbiased analysis of the facts in each case; and
- The proper application of the law to the facts of the case.
- The Service will demonstrate the fairness of the tax system to all taxpayers by:
- Providing every taxpayer against whom the Service proposes to assess penalties with a reasonable opportunity to provide evidence that the penalty should not apply;
- Giving full and fair consideration to evidence in favor of not imposing the penalty, even after the Service's initial consideration supports imposition of a penalty; and
- Determining penalties when a full and fair consideration of the facts and the law support doing so.
Note: This means that penalties are not a "bargaining point" in resolving the taxpayer's other tax adjustments. Rather, the imposition of penalties in appropriate cases serves as an incentive for taxpayers to avoid careless or overly aggressive tax reporting positions.
- The Service will continue to develop, monitor, and revise programs to help taxpayers voluntarily comply with the law and avoid penalties.
- To promote consistent development, consideration, and application of penalties, the Service prescribes guidelines in a Penalty Handbook that all operating divisions and functions will follow. The Office of Penalty and Interest Administration must review and approve changes to the Penalty Handbook for consistency with Service Policy before making recommended changes.
- The Service collects statistical and demographic information to evaluate penalties and penalty administration, and to determine the effectiveness of penalties in promoting voluntary compliance. The Service continually evaluates the impact of the penalty program on compliance and recommends changes when the Internal Revenue Code or penalty administration does not effectively promote voluntary compliance.


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By Rachel Colliver
LEBANON - Plans are underway for the 19th annual Renaissance Feaste at 6 p.m. on Jan. 10-11 at Otterbein Lebanon Senior Lifestyle Community. These evenings feature a complete Boar's Head dinner and entertainment hosted by court officials to celebrate the season of Epiphany. Doors open at 5:30 p.m.
Otterbein's multi-purpose room becomes a great castle hall where guests are entertained by members of the royal court, pages, dancers and court musicians. All of the performers appear in 16th century costumes. Many of the performers, as well as the majority of the servers, are residents.
Musicians include the 16-voice Renaissance Chorale under the director of Monica Rhude, the Otterbein Recorder Choir directed by Bill Farlee, area harpist Jane Zopff and a trumpet trio.
The Renaissance Feaste meal of roast pork, red potatoes, winter vegetables and salad culminates with the serving of flaming pudding, amidst copious toasts from the wassail bowl. All seats are reserved. Tickets are $15 and include the complete dinner and entertainment. Reserve your seat by calling 513-696-8575 after Dec. 10. Proceeds from the event are used to support Otterbein's Benevolent Fund and other special projects. All ticket sales are final.
Barbara Patterson chairs the Renaissance Planning Committee, which is comprised of Otterbein residents. Many residents are involved in serving the Renaissance meal, portraying members of the royal court, providing music, sewing costumes, directing the drama and taking care of numerous details.
To learn more about Otterbein Senior Lifestyle Choices, please visit www.otterbein.org.
About Otterbein Senior Lifestyle Choices
Otterbein Senior Lifestyle Choices, founded in 1912, is a non-profit health and human service ministry, serving nearly 2,000 people, and is related to the East Ohio and West Ohio Conferences of the United Methodist Church. Otterbein has five full-service retirement communities, five skilled nursing and rehabilitation neighborhoods and a home health agency.


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Welcome to SDR!
Hey form just joined group. Am a fresh water guy have 10 tanks up and running now . However today I got a great deal on a salt water tank . Am going to keep it salt its my first time trying reef its a 100 gal. So please if you have any ideas please help thanks


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DU student bodies ignore poster ban
Not only are the "welcome" posters and billboards visible outside some off-campus colleges such as Rajdhani College and Shivaji College, they grace the main North Campus area - near Miranda House and Khalsa college, as well.india Updated: Aug 01, 2011 01:51 IST
First-year students of Delhi University received a very warm welcome this year from members of the Akhil Bharatiya Vidyarthi Parishad (ABVP) and National Students' Union of India (NSUI) - youth wings of Bharatiya Janata Party and Congress, respectively.
The welcome acquired the form of larger-than-life posters and billboards outside DU colleges.
Not only are the "welcome" posters and billboards visible outside some off-campus colleges such as Rajdhani College and Shivaji College, they grace the main North Campus area - near Miranda House and Khalsa college, as well.
However, these very welcoming members of the NSUI and ABVP are unaware of the Lyngdoh Committee provisions.
"If any member of ABVP or NSUI is found putting up any poster with their faces or names in or around the University campus before the canvassing period is scheduled to begin, their candidature will be cancelled with immediate effect as per recommendations of the Lyngdoh Committee for Delhi University Students' Union (DUSU) elections," said HP Singh, proctor, Delhi University.
The UPA Government set up the Lyngdoh Committee in 2006 to put a stop to the lavish expenditure incurred during student union elections. Of the several provisions in the committee recommendations, one included a ban on posters and hoardings with faces of potential candidates.
However, ABVP denied having put up any posters outside colleges, also claiming that independent candidates who pose as members of the party have put up the posters, thereby delinking itself from the issue.
"Any posters or billboards are likely to have been put up by independent candidates posing as members of the Union. We have no connection with them at all," said ABVP member and DUSU president Jitender Chaudhry.
Said Mahendra Chaudhary, state president, NSUI, "There are a few posts such as those of district president and district coordinator of the NSUI which had just been assigned. These people have been featured on some posters. As far as welcoming freshers is concerned, anyone can do that."


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Rayne Zukerman
Rayne Zukerman founded Zazie Films with partner Dominic Desjardins in 2008. Zazie Films produced the feature film LE DIVAN DU MONDE, a road movie that played in festivals around the world, and enjoyed a theatrical release in Québec. Zazie Films continues to develop feature films with Dominic Desjardins and other talented writers and currently has a television series in production with broadcaster TFO. Rayne, a lawyer by training, completed the Canadian Film Centre and recently coproduced the television series KING for Showcase.


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Create a retro feel in any room with the Retro Wall Stickers, a great accessory for giving your home the classic 50s look, these stickers come in a pack of 18 and can be easily stuck to walls, fridges and cupboards to give any surface instant vintage style. The stickers can be simply peeled off when you want to mix things up, so you don't need to be worry about it being a permanent, décor commitment.
A great housewarming gift for lovers of retro style homeware, these stickers each display a different image, including burgers, beers, and cinema advertisements, with a worn look that makes them look truly vintage.
The set of 18 Retro Wall Stickers is sure to make a statement in any room, and is ideal for transporting people back to the rock n roll era, and reviving fun and funky 1950s style in no time at all.
Detailed Information
- Material: Paper and foil
- Measurements: 21 x 30cm


text: So, I thought why not post a recipe here for a change. After all I have named this blog as Chicken Tikka Love. I might as well do it same justice. Who knows, posting recipes may even become a regular thing here. I made chili chicken today. No, not that Indo-Chinese version that is common … Continue reading Cooking Adventures: Andhra Green Chili Chicken


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Spring Joy
Artist: Michelle Carolan
- Size: 24 x 20 x 0.8 inches (61 x 50.8 x 2 cm)
- acrylic paints varnish canvas
- One-Off / Ready to Send
- No Frame Required
About the artwork
Abstract meadow full of tangled grasses & vibrant blooms in celebration of spring! Painted using brush & palette knife creating lots of movement & atmosphere. Painted sides. Ready to hang.with certificate of authenticity.
Related CategoriesPaintingsThe Best of FlowersLandscapesFlowersMedium (16 - 30")AcrylicGreenBlueMulti-ColouredAbstractContemporary
Michelle Carolan
I love to create vibrant, uplifting paintings full of expression and atmosphere!. My main inspiration is the essence and beauty of nature, and I am fascinated by the vibrant colours and textures of constantly changing seasons. I try to capture luminosity and shadows in my work, drawing the viewer in to discover hidden gems within the canvas through layers of colour and texture. My paintings have found homes across Europe, South East Asia, and the USA.
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text: All natural clay and colors----great avanyu(water serpent) design and the rest is also amazing---very well balanced and highly collectable---Measurements are 5 1/4" tall and 8 1/4" aross top opening. Signed on base as seen in photos. The item "Hand Coiled Zuni Pottery Native American Indian Pueblo Priscilla Peynetsa" is in sale since Thursday, January 21, 2016. This item is in the category "Collectibles\Cultures & Ethnicities\Native American\ US\1935-Now\Pottery".The seller is "luv4antiques520" and is located in Tucson, Arizona. This item can be shipped to United States, to Canada, to United Kingdom, DK, RO, SK, BG, CZ, FI, HU, LV, LT, MT, EE, to Australia, GR, PT, CY, SI, to Japan, to China, SE, KR, ID, to Taiwan, ZA, TH, to Belgium, to France, to Hong Kong, to Ireland, to Netherlands, PL, to Spain, to Italy, to Germany, to Austria, RU, IL, to Mexico, to New Zealand, SG, NO, SA, UA, AE, QA, KW, BH, HR, MY, TR, BR, CL, CO, CR, PA, TT, GT, HN, JM.