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home >> LATEST NEWS >> March 17, 2012
While in public they have been presenting themselves as the future of the NHS, a Corporate Watch investigation into the accounts and finances of five of the major private healthcare companies has found widespread use of tax havens,* including the British Virgin Islands, Luxembourg, Jersey, Guernsey and the Cayman Islands, and tax avoidance schemes Barclays or Vodafone accountants would be proud of.
Click here to download the pdf
Click here to read the Observer article 'revealing' the investigation, with responses from the companies.
- Spire Healthcare, the UK's second largest private healthcare company, is channelling £65m a year through a Luxembourg subsidiary of Cinven, its private equity owner, almost wiping out its taxable UK earnings.
- Care UK, which operates NHS treatment centres, walk-in centres and mental health services across England, is reducing its tax liability by routing £8m a year in interest payments on loan notes issued in the Channel Islands.
- Circle Health, the self-styled social enterprise that became the first private company to take over the management of an NHS hospital, is owned by companies and investment funds registered in the British Virgin Islands, Jersey and the Cayman Islands.
- Ramsay Health Care, the company with the greatest number of healthcare provision contracts in the NHS, has used a subsidiary in the Cayman Islands to finance the purchase of a French health company for its Australian parent company.
- General Healthcare Group, the biggest private hospital group in the UK, has registered the ownership of its hospitals through subsidiaries in the British Virgin Islands, potentially avoiding stamp duty when its owners come to sell.
Spire Healthcare: profits, what profits?
Spire Healthcare is one of the biggest private healthcare providers in the UK. It treats 25% of its patients through the NHS, providing operations such as hip replacements and varicose vein surgery, and is one of the biggest private providers of healthcare services to the Department of Health.[3] Spire was formed in 2007 after private equity firm Cinven bought 25 hospitals from Bupa for £1.4bn. Since then it has acquired 12 more hospitals to take its current total to 37. Spire's 2010 annual report described the coalitions health reforms as very positive for the private sector and the company has said it is aiming to be a provider of choice to GP commissioning groups.[4] Its accounts show that, at root, Spire is a profitable business: its revenue rose by 4% to £643m in 2010 and it posted an operating profit of £123m.[5] Much of that was eaten away by the £108m in interest it had to pay on the £1.3bn worth of bank loans taken out by Cinven to finance its acquisition of Spire. But even after that has been paid, there should still be £15m of taxable profit remaining. However, in addition to the interest on the bank loans, Spire^ has also paid £65m in interest on almost £600m of loans it owes to a company called Rozier, which turns out to be a Luxembourg-registered subsidiary of Cinven, Spires private equity owner.[6]
Rozier's accounts show it paid almost £65m to its owner in 2010 as yields from its own shares, which carry a similar rate of interest to the loan it has given Spire.[7] In Luxembourg, these shares are treated as debt, so Rozier deducts the interest on them from its Luxembourg tax bill (in the process almost wiping it out). But the UK tax authorities will treat it as dividends. UK companies dont get taxed on income from their subsidiaries (to avoid them being taxed twice) and as dividends count as income, not profit, the money Cinven receives from Rozier is therefore tax deductible.
All of which means Spire Healthcare made an operating profit of £123m in 2010 but was able to declare a £53m loss for the same period. In fact, its accounts show its finance costs have pushed it into loss every year since it was formed in 2007. It has only paid any tax at all just over £3m over three years because HMRC has deemed some expenses not deductible for tax purposes. And at the same time, its private equity owner can make the best part of £65m a year!
Care UK: borrowing with interest
Care UK is one of the biggest private providers of NHS treatments. It is the largest operator of independent sector treatment centres and also operates GP practices, NHS walk-in centres, GP out-of-hours services and Clinical Assessment and Treatment Services around the country. The company has had contracts with all of the current Strategic Health Authorities, works with one in three Primary Care Trusts and is currently bidding to take over the management of the NHS George Eliot Hospital in Nuneaton.[8] It also runs 85 residential homes and provides care for over 17,000 people across the UK. Previously publicly listed on the London stock exchange, it was bought and taken private by the private equity company Bridgepoint Capital in 2010. The new owners immediately restructured the company, increased its levels of debt and introduced a tax avoidance scheme that sees interest payments on borrowings and dividends on shares channelling money out of the company (and see here for a previous Corporate Watch article about the Southern Cross-style split Care UK is making between ownership and management of its care homes). Care UK did not make an operating profit in 2010 due to the various costs of restructuring the company under its new owners. However when it does, the restructuring has ensured that, while its owners will enjoy healthy returns, the public finances may not. Its accounts show Care UK paid £41m in finance costs in 2010.[9] £25m of this was the 10% interest on the £250m bond it had to issue for Bridgepoint to buy it in the first place. Of the other £16m, £8m is going in interest payments on £130m of loan notes essentially IOUs Care UK issued on the Channel Islands stock exchange straight after its acquisition by Bridgepoint.[10] Usually, when a UK company borrows from a non-UK company it has to withhold 20% of the interest on the loan ie it has to pay 20% of the value of the interest to the UK tax authorities. But there are exceptions to this, one being if the loan notes are issued on a stock exchange designated by the UK Inland Revenue as eligible for whats called the quoted Eurobond exemption. The Channel Islands is one such exchange. Care UKs accounts do not disclose who has bought these notes but, given their terms and the history of private equity deals, a subsidiary of Bridgepoint, routed in a similar way to the Spire-Rozier-Cinven structure above, is likely. The terms of the notes make it clear that if Care UK cannot afford to pay the interest one year it can be rolled over to the next year, to all be paid off by 2018 (when all remaining interest from previous years will be paid). But this decision may not be made by Care UK, as the terms of the £250m bond it issued are clear that the bondholders can stop Care UK paying interest on other loans or dividends if they are not happy with its financial performance. The terms of the bond also state that at the end of the year the bondholders get their interest payments before anyone else. So if the company isnt doing too well and cant afford all the interest it has to pay, the holders of the loan notes would lose out. But in terms of the money Care UK is paying in British tax, it doesnt really matter who is buying the shares as the interest payments, whoever they are going to, are taken off Care UKs taxable earnings.^ In addition, £8m a year is going straight to the Bridgepoint fund investors that bought Care UK, as dividends on £126m of cumulative preference shares in the company. When the Bridgepoint fund bought Care UK, it invested £130m into the company. However, it put £126m of this into these preference shares, with only £4m going into ordinary shares. Ordinary shares are what we usually think of as shares: if you have one, you own a part of the company, have voting rights and receive dividends when the company performs well enough. Preference shares do not allow voting rights but guarantee a dividend every year, in this case of 16%. This means the company does not have to be profitable for its owners to be making a regular return from it. Care UK's accounts show HMRC appears to have decided taking these dividends off the company's taxable earnings would be a step too far and deemed them not deductible for tax purposes. However, as major investors in the Bridgepoint fund are American (ironically, many are public sector pension funds), and as companies pay a reduced rate of tax on preference share income in the US, they will still enjoy a certain amount of 'tax efficiency'.[11] (^Care UK has since said HMRC only allowed some of this interest to be tax deductible) Circle Health: offshore enterprises
Circle Health took over the management of Hinchingbrooke hospital last month, becoming the first private company to win a contract to manage an NHS hospital. It has also operated NHS services in Burton, Nottingham and Bradford, private clinics in Stratford and Windsor and a private hospital in Bath. It is currently building a second private hospital in Reading and is bidding to take over the management of the George Eliot Hospital in Nuneaton, another NHS hospital.[12] A self-described social enterprise headed by former Goldman Sachs investment banker Ali Parsa, Circle has been among the foremost advocates of the benefits the power of competition can bring to the NHS. Circle was founded in 2004 and the costs of its rapid expansion have meant it is yet to make any significant returns for its owners. But its accounts show that, when it does, those owners are well-placed to minimise their tax burden. As the Bureau of Investigative Journalism has previously shown,[13] Circle's corporate structure is far from the social enterprise model its publicity claims. Circle Health Ltd the company that actually provides healthcare - is 50.1% owned by a company called Circle Holdings, with the other 49.9% owned by Circle Partnership.[14] Circle Partnership is part-owned by Circle employees and is the social enterprise part. But while this may mean some of its staff benefit when the company starts making a profit, as it is registered in the British Virgin Islands, these benefits will not be shared. Companies registered in the Caribbean island do not have to pay tax on dividends from investment in a UK company. Companies registered in the British Virgin Islands do not have to make their accounts public and Circle did not respond to Corporate Watch's requests to see them - so we cannot see exactly how much of the Circle Partnership is owned by its employees. But Circle Holding's financial statement shows that at least 10% of shares in Partnership are held by a company called Health Partners Limited, a wholly owned subsidiary of Health Trust (Jersey), a family trust of which the Chief Executive Officer [Ali Parsa] is a beneficiary, and which, as suggested, is registered in Jersey another tax haven![15] Health Trust also owns a share of Circle Holdings (again through Health Partners), which used to be incorporated and domiciled for tax purposes in Jersey. The £7m interest Circle Health was paying on a £67m loan it had taken from Holdings would therefore go back to Jersey. When it listed on the Alternative Investment Market in May 2011, raising £45m in the process, it also changed its residence for tax purposes to the UK.[16] But as the major shareholders in Circle Holdings include the Jersey-registered Health Trust and five investment funds, three of which - Lansdowne UK Equity Fund, BlueCrest Venture Finance Master Fund Ltd and Odey European Inc - are registered in the virtually tax-free Cayman Islands, this move may not be as public-spirited as it may first appear.[17][18][19][20] In addition to this, money will leave the company through the ownership of its hospitals. Circle's Bath hospital is owned by Health Properties Bath, another Jersey-registered company, which Circle pays £3.2m a year in rent.[21] Health Properties turns out to be owned by Circle Holdings (39%) and Health Estates Fund Ltd (58%), a related party property fund advised by the [Circle] Group, which is also registered in Jersey.[22] And, as a final reminder of Circle's links to speculative finance, the remaining 3% is owned by Lehman Brothers, which originally loaned money to build the hospital.
General Healthcare Group: preparing for gains?
The other private healthcare companies we looked at do not appear to be seeking 'tax efficiency' quite as aggressively as Care UK, Spire and Circle, though, in General Healthcare Group's case, the terms of service for the huge amount of debt it has means it does not have a choice. GHG describes itself as the leading provider of independent health care services in the UK.[23] It owns BMI Healthcare, the biggest private healthcare provider in the UK. BMI has a network of over 70 hospitals and clinics, which treat NHS patients through the Choose and Book system, and is looking to sign more contracts with NHS trusts in a range of areas in the near future. In December last year it signed a contract to provide procurement and consumables purchasing on behalf of four London NHS trusts.[24] It has strongly argued more patients should use private providers within the NHS. Adrian Fawcett, CEO until May 2011, looked forward to the opportunity a two tier NHS would offer his company, saying he wants co-paying [to be] seen as standard, so patients pay on top of their NHS care, for medicines or for their own room with extra facilities.[25] GHG is owned by a consortium of companies including private equity firms Apax Partners, London & Regional and Brockton, and Netcare, South Africa's leading hospital group, which holds a controlling, 50.1% share. They bought GHG for £2.2bn in 2006, from BC Partners, its previous private equity owners. Netcare's previously existing UK operations, which saw it become one of the first companies to run NHS Independent Sector Treatment Centres, have been brought into the GHG group of companies. The GHG deal was financed by borrowing and issuing bonds for a total of £1.9bn from a variety of third party sources. As this was all set up pre-credit crunch, the interest rates are low, although GHG had to agree to certain conditions. The prospectus for almost £400m of asset-backed bonds issued by the company in May 2007 for example, makes clear that companies within the group must be resident for tax purposes in the UK, so the bondholders do not incur any unwelcome tax risk.[26] (However, even its relatively low interest rates may not save it from a debt burden that is due to mature in 2013. The Financial Times has been reporting that distressed debt investors, including private equity healthcare investor Kohlberg Kravis Roberts are circling the company and buying parts of its debt.[27]) For Netcare and its private equity partners, the desire for cheap financing would have taken precedence over 'tax efficiency' unsurprising given the amount of debt it was taking on - and in any case the tax collector Netcare will be most concerned about will be sat in an office in South Africa, not the UK. But even here the potential for significant tax avoidance remains. Each of the hospitals owned by GHG are actually owned by separate subsidiaries all incorporated in the British Virgin Islands (there are 47 in total). These are registered in the UK for tax purposes, as insisted upon by the terms of the bonds, but they are still British Virgin Islands companies. This means that when Netcare and partners come to sell GHG, they can transfer the ownership of the hospital-owning subsidiaries to the new owners in the British Virgin Islands, thus avoiding UK stamp duty. Considering its accounts value its total property, plant and equipment at £1.7bn,[28] this would represent a huge saving for the company and would allow Netcare to charge a higher price (which buyers will be prepared to meet as they know they will not have to pay the stamp duty).
Ramsay Health Care: an offshore mystery
Ramsay Health Care, Australia's biggest private hospital chain, bought Capio UK in 2007, acquiring its 22 hospitals and nine Independent Sector Treatment Centres for NHS patients. Ramsay now has 22 hospitals across the UK and almost 60% of its work is from the NHS, a proportion that has increased for the past five years. A 9% revenue increase in 2010 came in large part from the increase in NHS work the company was getting through the Choose and Book system. Ramsay also bid for the contract to run Hinchingbrooke hospital but lost out to Circle. Ramsay's accountants will, like their counterparts at GHG, be more interested in their parent company's tax authorities that HMRC. Nevertheless, its accounts show it is not averse to dealing with another Ramsay group company registered in the Cayman Islands. In 2010, Ramsay UK borrowed £57m from RHC Finance Ltd, a subsidiary of its Australian parent registered in the Caymans, to finance the acquisition of a 57% share of the Proclif Group, re-branded as Ramsay Sante, a leading French private healthcare company.[29] This led to £1m leaving the UK for the Cayman Islands in interest payments. Why the company routed the financing for its investment through the Caymans is unclear as RHC Finance's accounts are not made public. When asked, Ramsay UK told Corporate Watch that RHC is a subsidiary of its Australian parent and the UK company does not have any information about its operations. When Corporate Watch pointed out it had borrowed £57m from it, a spokesperson said the company would get back to us with more details. There has been no contact since.
Welcome to the new, transparent NHS. * There is no single accepted definition of what a tax haven is, but according to the Tax Justice Network (TJN), the central feature is that "its laws and other measures can be used to evade or avoid the tax laws or regulations of other jurisdictions. Also relevant for this article is their secrecy, which the TJN calls the main element of their attractiveness. Some people use the term 'secrecy jurisdiction' interchangeably. The full TJN briefing can be found here: www.taxjustice.net/cms/upload/pdf/Identifying_Tax_Havens_Jul_07.pdf
** The majority of Ramsay's debt is held by its Australian parent.
^ All the companies discussed have several different UK subsidiaries but, for ease of explanation, we will not distinguish between UK subsidiaries unless necessary.
Much of the money appears to be routed through the Channel Islands stock exchange and other subsidiaries registered in Guernsey,[30] avoiding withholding tax by using the quoted Eurobond exemption (see the Care UK section), but as their accounts are not publicly accessible, and as Spire would not show them to Corporate Watch, it is difficult to know in exactly how this is happening.
Private equity firms invest other people's money and take a share of the profits made from their investments, setting up special funds to do so, in this case the £4bn Bridgepoint Europe IV fund. Investors include the California Public Employees Retirement System, the New York State Common Retirement Fund and the Ohio School Employees Retirement System.[31]
See also: Care UK and private equity: another Southern Cross?
December 22, 2011 Under the microscope: pathology gets the Serco treatment
November 9, 2011 Co-operating and competing to privatise the NHS
August 12, 2010 The vultures circle: private equity and the NHS
May 10, 2011 Wolves cry wolf: selling competition in the NHS
April 6, 2011 Signs of things to come: The privatisation of the NHS
February 10, 2011
[1] David Cameron, The Sunday Times, 12 February 2012
[2] See Colin Leys and Stewart Player The Plot Against the NHS Merlin 2011 and www.spinwatch.org/blogs-mainmenu-29/tamasin-cave-mainmenu-107/5427-well-need-to-shout-louder-for-lansley-to-hear-us
[3] www.guardian.co.uk/healthcare-network/2011/oct/12/department-for-health-supplier-profiles
[4] Spire Healthcare Annual Report 2010
[5] Spire Healthcare Limited Partnership Consolidated Income Statement 2010
[6] Spire Healthcare Limited Partnership Consolidated Income Statement 2010
[7] Rozier SARL Annual Accounts 2010
[8] www.coventrytelegraph.net/news/north-warwickshire-news/2012/03/01/private-partnership-at-george-eliot-hospital-would-put-profits-over-patients-warns-ex-health-minister-92746-30434877/
[9] Care UK Health & Social Care Holdings Ltd Directors' Report and Financial Statements 2010
[10] www.cisx.com/listedsecuritydetail.php?secclassID=5134
[11] www.corporatewatch.org.uk/?lid=4138
[12] www.coventrytelegraph.net/news/north-warwickshire-news/2012/03/01/private-partnership-at-george-eliot-hospital-would-put-profits-over-patients-warns-ex-health-minister-92746-30434877/
[13] www.thebureauinvestigates.com/2011/05/27/should-we-be-wary-of-private-companies-involvement-in-healthcare/
[14] Circle Health Ltd Annual Report and Financial Statements 2010
[15] Circle Holdings Plc Interim Report and Financial Information for the six months ended 30 June 2011
[16] www.thebureauinvestigates.com/2011/06/17/analysis-circle-plans-further-nhs-takeovers/
[17] www.londonstockexchange.com/exchange/prices-and-markets/stocks/new-and-recent-issues/new-recent-issue-details.html?issueId=8656
[18] http://funds.ft.com/uk/Tearsheet/Summary?s=0P00002HTV
[19] http://investing.businessweek.com/research/stocks/private/snapshot.asp?privcapId=38249611
[20] http://funds.ft.com/uk/Tearsheet/Summary?s=KYG6708H1728:GBP
[21] Circle Holdings Plc Annual Report and Financial Statements 2010
[22] Circle Holdings AIM Admission Document
[23] www.ghg.co.uk/GHG-PLC/about-us
[24] www.bmihealthcare.co.uk/hospital/news?p_region_id=&p_news_id=2424
[25] Colin Leys and Stewart Player The Plot Against the NHS Merlin 2011, p140
[26] Theatre (Hospitals) No. 1 PLC prospectus for 396,000,000 commercial mortgage-backed floating rate notes due 2031
[27] www.ft.com/cms/s/0/4d2617e4-3e10-11e1-ac9b-00144feabdc0.html#axzz1oi92bNxM
[28] General Healthcare Mixer Partnership Annual Report and Financial Statements 2010
[29] Ramsay Health Care (UK) Ltd Report and Financial Statements 2010
[30] Rozier SARL Annual Accounts 2010, Spire UK Finance Ltd Annual Accounts 2010, Spire UK Holdco 6 Ltd Annual Accounts 2010
[31] www.corporatewatch.org.uk/?lid=4138


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In our previous article we discussed one of three different approaches to forming your e-commerce strategy.
In this article we discuss a more analytical approach, Utility.
Increasing Perceived Utility
I'd like to introduce the concept of Perceived Utility. This is a bastardisation of sorts on Perceived Value Modelling, but I've changed it so it's directly related to the things website managers can do, you'll read why in a second.
But firstly, we'll look at what happens when you turn to your customers and ask them what they want.
(Image from the infinitely more clever and talented Kathy Sierra)
It's easy to get trapped into the thinking nicely summarised by that famous(and probably apocryphal) Henry Ford quote "If I'd asked my customer's what they wanted, they would have asked for a faster horse". This quote implies that you shouldn't turn to your users, and that's just untrue.
Every time you don't consult with your customers, disaster is likely to strike...
What you need to do is interpret their requirements, why do they want a faster horse? Iterative questioning like this will soon lead to what is actually needed, rather than the "sharp peaks" of users' immediate wishes.
What we need to find out is what actually matters to our website visitors, and a neat-o way of doing this is by Perceived Value Modelling.
Perceived Value Modelling allows you to find out what elements of an experience are important to your users, and how your website ranks against your Competitors (and Substitutes and Alternates if you're doing a full-on CIM freak out, but that's not for today).
Perceived Utility = Perceived Use + Perceived Price
We start by running a survey asking customers about the top five things they look for in a website. You might like to offer a drop down list of 20 options, but always provide an 'other' category. You don't know everything. It's a pain because they'll be misspelling abound, but you only need around 100 responses for this to be of use.
As an aside - I've found SurveyGizmo the best solution for doing this, but any survey software that allows you to pipe responses into other questions will be fine.
The reason you need piping, is because you then ask the participant to rank how important that aspect is to them. They have, say 100 points to spend across the five aspects they've chosen.
Now, here's the science bit. You then ask them to rank your competitors sites against yours. Note that SurveyGizmo is a bit clumsy here, the best solution I found was the 'Star Ranking' option.
So, having done that, we pick the five top aspects, and the proportionate importance given to them by our customers.
Perceived Use Value (PUV)
- Product Photography/Video (15 points)
- Ability to compare (15 points)
- Wish List/Save for later (30 points)
- Instore Collection ( 20 points)
- Methods of Payment (20 points)
Perceived Price (PP)
Now, in Perceived Value Modelling, you would then map this against the price of your product, and where you sit in the market. However, since for many of us, we can't directly make decisions about the price structure for the websites that we manage, what other elements of an e-commerce experience can be perceived as a price?
- Site Speed.
- Ease of Use.
- Reward for loyalty.
- Cost of Delivery.
- Speed of Delivery.
- Ease of Return & Refund.
From experience, it's best to pose these questions as positives. (It also helps with our calculation next).
What? Maths? Give me a break here Matt
There's no way I can make this sexy and fun , unless I pepper the post with stock photography of attractive people holding calculators.
You can then perform exactly the same method as you did with Perceived Use. I've found it easier to ask customers to pick three aspects of price, but you might wish to ask for five.
Now we pick say the top three competitors identified, and the five Use and three Price aspects ranked, and we stick them in a lovely table. Out of the star rankings, we normalise them to a -2 (0 Stars) to +2 (2 stars) scale.
Use | Points | SITE A | SITE B | SITE C | |
Product Photography | 15 | 2 | -1 | -1 | |
Ability to Compare | 15 | -2 | 1 | 2 | |
Wish List | 30 | -1 | 1 | 0 | |
Instore Collection | 20 | -2 | 2 | 1 | |
Methods of Payment | 20 | 2 | -1 | 2 | |
Price | |||||
Site Speed | 40 | 1 | -1 | -2 | |
User Friendliness | 35 | 2 | 0 | -2 | |
Availability of Support | 25 | 1 | 0 | 1 | |
Use | Total A | Total B | Total C | ||
Product Photography | 30 | -15 | -15 | ||
Ability to Compare | -30 | 15 | 30 | ||
Wish List | -30 | 30 | 0 | ||
Instore Collection | -40 | 40 | 20 | ||
Methods of Payment | 40 | -20 | 40 | ||
-30 | 50 | 75 | |||
Price | |||||
Site Speed | 40 | -40 | -80 | ||
User Friendliness | 70 | 0 | -70 | ||
Availability of Support | 25 | 0 | 25 | ||
135 | -40 | -125 | |||
Total Score | 105 | 10 | -50 |
You could even chart them if you like?
So what does this tell us?
Well looking at our competitors...
Site A: Light on the features that matter but they have great photos and accept lots of payment methods, because of this, the site is faster and much simpler than ours.
Site B: Very similar to ours overall. However, what they have done to integrate instore collection has slowed the site down.
Site C: Feature rich, but it looks like they're contracted featuritis, they have only redeemed themselves by making support available.
So what can I do about this?
So you have two options, you can start looking at implementing features that actually matter to your customers (Increasing your Use score) or making your site friendlier to use (Increasing your Price score).
I can't help you on increasing your Use, I'm afraid, since this will be something unique to your customers, but there's plenty we can do about Price. If you are looking at increasing Use, bear the effect it will have on Price, you might contract Featuritis!
Increase your Price Score
Often the "quickest win" in terms of improving your Price Score is to look at your Site Speed. This seems like an easy one to fix, but first it comes with monitoring. There's plenty of companies out there that will help you with this – Keynote, Gomez, Sci Visum to name three.
If you're on a budget, then there are add-ons to Firefox that allow you to measure page speed, and the Activity option in Safari can quickly show you if there's any elements on your site that haven't been properly optimised.
Speaking of optimisation, Yahoo has a great (if rather techie) guide on Site Optimisation.
Look to your developers, and see if they have cunning plans. I really have to give one of my guys a shout out. One of the developers at a web agency I use, Dave McDermid, recently revealed he'd been working on a way to move parts to the site from classic ASP to .NET MVC – speeding up the site by orders of magnitude not possible by simple database tweaks. You should encourage this sort of "underground" innovation in your developer teams.
In terms of Ease Of Use & how to get delivery right...may I remind you, you're reading this article on Econsultancy?
There's some sites that do Return & Refund very well. Fashion and clothing sites could learn a lot from Yoox.com (yes, them again) – who not only have a strong business model, a kick-ass mobile site, and some of best behavioural analytics this side of Tesco, but also have a cast-iron, falling of a log simple returns policy. They even have an entire part of their site dedicated to it.
Right! Well done you for getting this far. Next up is the last strategy, Innovation.

subset: commoncrawl


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etundra.com respects your privacy. We don't rent or sell your personal information to anyone.
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Written by RSN
The paper, Prejudiced Authors, Prejudiced Findings, presents evidence that the IPCC's selection of its chapter authors appears so prejudiced towards a predetermined outcome that it renders its scientific assessment of the climate suspect and its conclusions inappropriate for policy making.
The paper by Australian researcher, John McLean, found that "more than two-thirds of all authors of chapter 9 of the IPCC's 2007 climate-science assessment are part of a clique whose members have co-authored papers with each other and, we can surmise, very possibly at times acted as peer-reviewers for each other's work. Of the 44 contributing authors, more than half have co-authored papers with the lead authors or coordinating lead authors of chapter 9."
"This is scientific cronyism at an alarming level. Instead of having a diversity of views from a wide range of scientists, the chapter is written almost exclusively by climate modelers speaking with one voice. The world is being driven by a group with strong vested interests and despite the highly questionable capabilities of their models," said McLean.
Added Christopher Monckton, SPPI policy adviser, "Many scientists have long suspected that the IPCC fails to select its chapter authors with balance and fairness to all viewpoints in mind. This paper very clearly demonstrates the extent of the prejudice, in two ways: first, by showing the numerous links between the clique of authors, and secondly, by showing the numerous downright errors in the authors' approach – errors which would not have occurred in such numbers if the views of those who do not share the supposed 'consensus' had been taken into account."
The paper comes on the heels of another just published paper casting serious doubt on the assumptions of the same clique of IPCC climate modelers who populate its periodic Assessment Reports. That paper provides plausible reasons why the IPCC's estimates of climate change may be excessive and unsafe. More importantly, its concludes that, perhaps, there is no "climate crisis", and that currently-fashionable efforts by governments to reduce anthropogenic CO2 emissions are pointless, may be ill-conceived, and could even be harmful.
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View trusted insights from KidsHealth.org, the No. 1 most viewed health site for children, created by the experts at Nemours. We've also provided information from the most-respected non-profit organizations.
From Nemours' KidsHealth
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Blood Test: Lipase
What It Is
Lipase is an enzyme produced mainly by the pancreas (an organ located behind the stomach) and secreted into the small intestine, where it helps breaks down fats (lipids) we eat into fatty acids and glycerol. A lipase test measures the amount of lipase in the blood.
Small amounts of lipase are normally present in the blood. However, increased amounts may be released into the blood when the pancreas is injured or the pancreatic duct, the channel that carries enzymes from the pancreas to the small intestine, is blocked.
Why It's Done
The lipase test may be ordered if a doctor suspects pancreatic dysfunction, including pancreatitis (inflammation of the pancreas), gallstones, or a blockage of the pancreatic duct. Symptoms of a pancreatic disorder may include abdominal pain, fever, loss of appetite, or nausea.
A lipase test also may be used to help monitor kids with cystic fibrosis (a genetic condition in which thick mucus clogs the lungs and pancreas, causing repeated lung infections and problems with nutrient absorption in the small intestines), celiac disease (an autoimmune condition in which the intestine becomes damaged when exposed to wheat and certain other grains in the diet), and inflammatory bowel disease.
Because the lipase test is more accurate when performed after fasting, your child may be asked to stop eating and drinking for 10-12 hours before this blood test. You should also tell your doctor about any medications your child is taking, because certain drugs might alter the test results.
On the day of the test, having your child wear a short-sleeve shirt can make things easier for the technician who will be drawing the blood.
The Procedure
A health professional will usually draw the blood from a vein. For an infant, the blood may be obtained by puncturing the heel with a small needle (lancet). If the blood is being drawn from a vein, the skin surface is cleaned with antiseptic and an elastic band (tourniquet) is placed around the upper arm to apply pressure and cause the veins to swell with blood. A needle is inserted into a vein (usually in the arm inside of the elbow or on the back of the hand) and blood is withdrawn and collected in a vial or syringe.
After the procedure, the elastic band is removed. Once the blood has been collected, the needle is removed and the area is covered with cotton or a bandage to stop the bleeding. Collecting the blood for the test will only take a few minutes.
What to Expect
Either method (heel or vein withdrawal) of collecting a blood sample is only temporarily uncomfortable and can feel like a quick pinprick. Afterward, there may be some mild bruising, which should go away in a day or so.
Getting the Results
The blood sample will be processed by a machine. The results are commonly available within a day or two.
In general, increased levels may mean lipase is building up in the blood due to pancreatic injury or disease. However, to get a fuller picture of pancreatic function, doctors frequently order a test to measure amylase — another pancreatic enzyme that helps with the breakdown of carbohydrates — along with a lipase test.
The lipase test is considered a safe procedure. However, as with many medical tests, some problems can occur with having blood drawn:
- fainting or feeling lightheaded
- hematoma (blood accumulating under the skin causing a lump or bruise)
- pain associated with multiple punctures to locate a vein
Helping Your Child
Having a blood test is relatively painless. Still, many children are afraid of needles. Explaining the test in terms your child can understand might help ease some of the fear.
Allow your child to ask the technician any questions he or she might have. Tell your child to try to relax and stay still during the procedure, as tensing muscles and moving can make it harder and more painful to draw blood. It also may help if your child looks away when the needle is being inserted into the skin.
If You Have Questions
If you have questions about the lipase test, speak with your doctor. You can also talk to the technician before the procedure.
Reviewed by: Steven Dowshen, MD
Date reviewed: March 2011
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RLD-Westover Garage
Square Feet: 760 Bedrooms: 1
Full Bathrooms: 1WESTOVER GARAGE Great selling detached garage. This traditional plan has 3 bays and a colonial style elevation. Each bay has a 9 foot wide garage door and the middle bay exceeds 23 feet in depth. Upstairs, the guest house is bright and welcoming with a full kitchen that is open to the great room. The bedroom has a full bath and walk-in closet. The garage level has a 9 foot wall height, the guest house upstairs has an 8 foot wall height. Learn MoreRLD-Kiwi
Square Feet: 796 Bedrooms: 1
Full Bathrooms: 1Detached 3 Car Garage with a cozy apartment above is a nice complement to any existing house or does nicely as a stand-alone garage. The front elevation has a traditional gable and columns between the bays. Upstairs there is a bedroom with a full bath a living room dining area and a complete kitchen. Actual plan may vary from photos or renderings. Learn MoreRLD-Keyes
Square Feet: 837 Bedrooms: 1
Full Bathrooms: 1KEYES GARAGE This is a detached 3 car garage and apartment with a traditional exterior. The elevation is primarily clapboard siding with accents of stone and cedar shake. The first floor garage offers 3 bays, 2 of which are over 24' deep. Additionally, there is a workshop or storage space behind bays 1 and 2. Upstairs, one enters the common living area which is open to a full kitchen and laundry closet that can accommodate a stack-able washer and dryer. The bedroom has access to two closets and a full bath. This is a great addition to any property. Learn MoreW0063
Square Feet: 1008 Bedrooms: 2
Full Bathrooms: 2This adorable 2 bedroom 2 bathroom home is great for the family just starting out. With a single car garage rear porch and private bathrooms it is sure to meet your needs. Learn MoreRLD-Carter Garage
Square Feet: 1035 Bedrooms: 2
Full Bathrooms: 1This is a great 3-car garage with a 2 bedroom apartment above. The traditional exterior works well as a detached garage to existing houses or is independent enough to stand on its own. The garage accommodates 3 cars or the single bay can be use for boat storage (size depending). The apartment upstairs is accessed from a covered entry on the main level and when upstairs opens up into a full kitchen and a living room and dining room. There are 2 bedrooms a shared bath including a separate tub and shower and a laundry room. Actual plan may vary from photos or renderings. Learn Morepd1044-150
Square Feet: 1044 Bedrooms: 2
Full Bathrooms: 2A delightful plan for a single professional or vacation getaway. The large family room has room for a fireplace and lots of windows. The spacious kitchen has room for an island and full size washer and dryer. The master suite features two large closets and double size vanity. And the wide front porch has room for rockers so you can wave at your neighbors. Learn More24740
Square Feet: 1093 Bedrooms: 2
Full Bathrooms: 2Enjoy Surrounding Vistas
The side covered porch of this home encourages the occupants to enjoy the outdoors. The covered porch and great room both receive an abundance of natural light from overhead skylights. In the great room a soaring vaulted ceiling enhances the home's sense of airiness. A loft overlooks the great room and opts as a terrific computer/study area. Learn MoreW0047
Square Feet: 1140 Bedrooms: 3
Full Bathrooms: 2This quaint 3 bedroom 2 bathroom home is perfect for the family just starting out or the empty-nester wanting to down-size. With an emphasis on the large front porch this home is also great for a social lifestyle. Learn MoreW0065
Square Feet: 1162 Bedrooms: 3
Full Bathrooms: 2This cute 3 bedroom 2 bathroom craftsman home is a great cottage or lake home. With large porches on both the front and back of the home you can soak up nature around you. This home works well with both narrow lots and on hillsides. Learn MorePD1196-171
Square Feet: 1196 Bedrooms: 3
Full Bathrooms: 2Cute and efficient! This quaint three bedroom home has maximum livability and features galore. The family room sports a bay window and niche for entertainment center. The children's bedrooms have a private hall large closets and storage closet. The country kitchen is spacious with access to the backyard. The master suite has two walk-in closets garden tub and view to the back. This cute cottage would make a great starter home or vacation get away. Learn MoreSHD-SEA219
Square Feet: 1200 Bedrooms: 3
Full Bathrooms: 2This well-planned split-level design leaves room for expansion in the future. The foyer opens to steps leading both up and down--up to the main floor down to expansion space. The main floor holds a living room with a window seat and a railing that separates it from the dining room. Reach the sun deck through sliding glass doors in the dining room. The L-shaped kitchen is nearby and has an island work space. Three bedrooms include a master suite with a full bath and walk-in closet and two family bedrooms with a shared bath. The lower floor has 858 square feet of unfinished space that may be developed into a family room a full bath a den and a bedroom. Learn MoreSHD-SEA254
Square Feet: 1215 Bedrooms: 3
Full Bathrooms: 2This grand two-story European home is adorned with a facade of stucco and brick meticulously appointed with details for gracious living. Guests enter through a portico to find a stately two-story foyer. The formal living room features a tray ceiling and a fireplace and is joined by a charming dining room with a large bay window. A butler's pantry joins the dining room to the gourmet kitchen which holds a separate wok kitchen an island work center and a breakfast room with double doors leading to the rear patio. The nearby family room enjoys a built-in aquarium media center and fireplace. A den with a tray ceiling window seat and built-in computer center is tucked in a corner for privacy. Served by two separate staircases the second floor features a spectacular master suite with a separate sitting room an oversized closet and a bath with a spa tub. Learn MoreH1264A
Square Feet: 1264 Bedrooms: 3
Full Bathrooms: 2Job# 4382-07 Hardie lap and shake siding combine with triumphant gables louvered vents and a welcoming front porch to create an inviting craftsman exterior. While the bedrooms retain their privacy the common rooms flow together encouraging gatherings. Eating areas are abundant as the Kitchen Dining and Nook all spill into one another. The Master Suite is conveniently located for a view to the rear and includes a stepped ceiling spacious walk-in closet and optional access to the rear porch. To view similar plans please search the following: H1260A H1262A H1272B H1343A H1409A and H1495A. Learn MoreH1267B
Square Feet: 1267 Bedrooms: 3
Full Bathrooms: 2To view a similar plan with a slab foundation please search h1267a. H1267B is our job# 4416-08. Learn Morepd1272-9
Square Feet: 1272 Bedrooms: 3
Full Bathrooms: 2This charming little plan is great for a first home vacation home or empty nester. Large windows to the front welcome you into comfortable rooms. Note the walk-in pantry linen closet and storage closet. The utility closet conveniently located in the kitchen houses a full size washer and dryer. Add the optional bay window and fireplace to make this a perfect home. Learn More


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text:
The Best Villa of Mal Pais - Amazing Views! in Mal Pais
- bedrooms 4
- baths 3
- sleeps 8
- pool yes
- hot tub no
- pets allowed yes
- type Villa
- community
rates (USD)
/ night
$ 3,500 - $ 78,400 / week
vacation rental description
Casablanca overlooks the Pacific Ocean in beautiful and tranquil Mal Pais. This is a very modern home with 22m Infinity Edge Lap pool overlooking the tranquil Mar Vista beachfront. The house is furnished to the highest specification with Wi-Fi, Cable, and a water purification system throughout the house. All rooms have superb and uninterrupted views of the Pacific up to Samara! We are loated just next to Cabo Blanco Nature Reserve.
See the Vimeo from Clients: vimeo Number 63881072
property availability
Last modified on 02-21-2014 at 12:22 PM.
email owner view full calendar
MIchael S. +13235427250
villa rental amenities
Lap Pool, Outdoor Shower, Oven/Stove, Double Fridge, Cable/TV, Wi-Fi, Purified Water throughout the house, privacy, housekeeper/cleaner included. And a fantastic BBQ in the back patio.
activities and attractions in Mal Pais Costa Rica
Zip Lining, Fishing, Scuba/Snorkelling, Surfing, Yoga Retreats, Waterfalls, Cabo Blanco National Park and so, so much more.
vacation rental rates
Minimum 3 Nights
Jan - April, 2014: $4,200 per week (approx. $600 per night)
May to August, 2014: Mid Season - $4,000 per week (approx. $571 per night)
September to October 2014: Low Season: $3,500 per week (approx. $500 per night)
November - December 15, 2013: $4,200 per week (approx. $600 per night)
Christmas/New Year (December 15, 2014 - January 6, 2015): $8,400 per week
Please always ask about seasonal offers as rates may vary. Look forward to helping with your reservation.
MIchael S. +13235427250
accepted payment methods
Prior to paying a reservation deposit, always verify payment instructions by calling the phone number displayed on this listing page. By contacting the owner directly and paying by an approved method - credit card, paypal, check or bank transfer - your reservation payment will be protected up to $1,000.
Learn more in our Security CenterTop things to do in Mal Pais
- Waterfall
- Surfing
- Fishing
- Zip Line
- Yoga
Top things to do on a budget
- Surfing
- Snorkelling
- Fishing
- Cabo Blanco Nature Reserve
- Quad Biking
Top things to do with a family
- Beach Walks
- Nature Park
- Swimming
MIchael S. , owner


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Sail-World.com : Robots don't wear deckshoes
Robots don't wear deckshoes
'Robots don't wear deckshoes'
Online audiences are huge and advertisers are following the traffic but its not all sweetness and light.
Are your internet advertising click thrus all coming from humans?
There are large numbers of 'bots' roaming the web that click on ads, these days, according to internet experts more than 2/3rds of the click thru's on ads, on many websites are not real at all.
Veteran Web consultant Michael Martinez says 'Robots can click on ads. Crawlers have been fetching JavaScript files at least as far back as 2004, possibly earlier. I first documented a crawler fetching JavaScript from one of my servers in 2004. '
In the well-respected Business Insider publication, reporter Charlie Minato tells of a company who discovered 80% of their paid click thrus were coming from bots'
These bots mimic human activity, only faster and they never sleep, or go to work or eat dinner. They often click on all the ads in an add deck in the space of a few minutes (unlike a human) and will then follow that link back to your site.
But unfortunately those robots don't wear boat shoes, or wet weather gear, own boats or buy sails, but they do generate ever increase amounts of revenue for Pay per Click advertising, or give display advertisers a very false sense of the value of the Banner advertising revenue they are paying for.
Ray Jenkins the COO of UK advertising agency Affectv writing on The Wall UK talks about the massive problems of bots inflating click thru rates
'Firstly advertisers optimising towards single metrics like click-through rate (CTR %), will likely push agency and inventory suppliers/aggregators to gravitate towards placements dominated by click fraud and bots.
'Secondly, they should be challenging all their suppliers, on the processes and technologies they utilise to identify and reduce fraud. They should ask questions about what their agencies are doing to detect and reduce fraud.'
The largest sailing website in the world is Sail-World.com and today Publisher Rob Kothe commented
'Serious marine industry website like Sail-World.com take every possible step to block 'bots' from the advertising directories so that click thru's are real, sadly it seems many sites don't.
'And it's pretty easy to tell it takes less than a minute for to check if the root directory on a site has the most basic blocking commands.
'It's only the first part of the defences of a website but if that is not being done, analysts tell us it seems to be a pretty good indicator that the site owners are not discouraging robot click thrus. '
Lots of sites claiming high click thru rates show no evidence of the robot blocking commands, in the standard place they have to be.
So you commonly see comparison's with wildly different click thru rates, you might ask if the sites with the highest click thru rates how they block 'bots', if you get an answer like 'huh? Or, evasion or abuse, then you know the answer, then you can reasonably sure that in 2014 humans will represent about 1/3rd of the numbers, of the click thrus you see via Google Analytics or similar programs.
by Jeni Bone
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Marine Business News
Panga Longboats ideal for leisure
Jeni Bone, editor
There's a new name for a traditional tinnie, Panga Longboats Australia have taken the longboat concept and improved the design, handling and styling to relaunch on the Australian market.
... [
Collinson FX Market Commentary: March 7, 2014 - KIWI attractive
Collinson FX
Collinson FX Market Commentary: March 7, 2014 - Tensions surrounding the Geo-Political developments in the Ukraine have overshadowed economic data during last week. Commodity currencies fared well over the week, although an attempt at 0.9100 for the AUD, failed with the currency closing the week at 0.9050. The KIWI managed to hold gains around 0.8450 and certainly looks attractive levels to buy
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Shares selling fast for Whitsunday catamaran syndicate
Multihull Solutions
More than half of the available shares have now been sold in an exciting Whitsunday catamaran syndicate, and Multihull Solutions is urging interested parties to sign up fast before the chance is gone.
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Sydney Trailerboat Show, 15/16 March
Domenic Genua
If you're a boater and you're anywhere in reach of Sydney, you won't want to miss the Sydney Trailerboat & Outdoor Leisure Show which has trailered out to Sydney Olympic Park ready for the weekend of 15/16 March.
... [
Multihull Solutions Thailand office blessed by Buddhist monks
Kate Elkington
The Multihull Solutions office in Thailand has been blessed by Buddhist monks, marking the official opening of the company's South East Asian operation. In early March, three Buddhist monks from a local monastery visited the Multihull Solutions office in Phuket to conduct a Khun Wan Mai Thai ceremony that is traditionally held to bless and bring good luck to a new business premises.
... [
Free recreational fishing application for smartphones
The first of its kind in Australia, the Recreational Fishing Application brings the popular Victorian Recreational Fishing Guide to iPhone and Android. The free application features colour illustrations of more than 65 species found in Victoria's waterways.
... [
Pittwater Sail Expo - Multihull Solutions to showcase Hélia 44
Kate Elkington
Multihull Solutions will have a strong presence at the upcoming Club Marine Pittwater Sail Expo on 22-23 March to cater for both new and pre-owned multihull buyers.
... [
Collinson FX Market Commentary: March 6, 2014 - good news from Oz
Collinson FX
Collinson FX Market Commentary: March 6, 2014 - Finally some good news from Australia, with GDP growth beating expectations, rising 2.8% annually and showing some positive signs. Exports rose and domestic consumption also found some legs giving some long awaited positives to the ailing economy.
... [
Club Marine continues sponsorship of Brisbane Tinnie & Tackle Show
Marine Queensland
The 2014 Brisbane Tinnie and Tackle Show presented by Club Marine will feature hourly cooking demonstrations from Club Marine's resident chef, Bart Beek.
... [
Collinson FX Market Commentary: March 5, 2014 - Markets relieved
Collinson FX
Collinson FX Market Commentary: March 5, 2014 - Relief spread across resurgent equity markets as Putin evoked calm, reassuring many, that the Ukraine situation was not likely to explode. Putin expressed disdain for the US and their role in instigating revolution. The AUD traded 0.8930 with the KIWI steady on 0.8375.
... [
RYA Suzuki Dinghy Show - More popular than ever + Video
Emma Slater
The RYA Suzuki Dinghy Show, in association with Yachts and Yachting, proved more popular than ever this year as dinghy enthusiasts from across the country flocked to Alexandra Palace, London over the weekend of 01-02 March.
... [
2014 Dubai International Boat Show - forecast for strong sales
Jeni Bone
Dubai International Boat Show is considered the largest, most established event of its kind in the region. As one of the fastest growing leisure marine industry exhibitions in the world, the 22nd edition of the event will be a classic showcase of yachts, supercars, equipment and supplies from both local and international builders together with the latest innovations in marine industry.
... [
Sydney Trailerboat & Outdoor Leisure Show - 15 & 16 March
Formerly the Rosehill Trailer Boat Show, the Sydney Trailerboat & Outdoor Leisure Show is your one stop shop for the latest boating gear and accessories.
... [
Brisbane Tinnie & Tackle Show - April 4 to 6
Marine Queensland
The 2014 Brisbane Tinnie and Tackle Show and National 4x4 & Outdoors Show will have all entertainment bases covered with a host of special guests and activities to occupy the whole family.
... [
SCIBS provides FREE train travel for ticket holders
Sanctuary Cove International Boat Show
In 2014, Sanctuary Cove International Boat Show (SCIBS) pre-paid ticket holders and accreditation pass holders will be able to enjoy free train travel to and from the event from May 22 to 25.
... [
Launching a new way at Patterson River
BIA Vic
The Boating Industry of Victoria ( BIAV) applauds and thanks the Minister for Ports David Hodgett, the Napthine Government & local MP for Carrum Donna Bauer for being awarded through its Boating Safety and Facilities Program ( BSFP) the funding of a master plan for better car and trailer parking facilities for anglers and boating enthusiasts at Patterson River Launching Way.
... [
Interest in Australian products drives strong presence in Dubai
Victorian marine manufacturers will again have strong representation at the Dubai International Boat Show through their presence in the Australian Pavilion, organised by the Australian International Marine Export Group (AIMEX).
... [
Collinson FX Market Commentary: March 4, 2014 - Russian move hits AUD
Collinson FX
Collinson FX Market Commentary: March 4, 2014 - Markets were hit hard by the Geo-Political issues evolving in the Ukraine. Russia has invaded the Crimean Peninsula and confined Ukranian troops to their barracks. In new developments, overnight, Russia has demanded Ukrainian surrender of some Naval forces.
... [
Sailing Shack - Sailing Channel a great success
Rob Hartnett
Sailing Shack - Ben Hartnett has now produced videos for the TP 52 Association, Peninsula Sailing Academy, Victorian International Optimist Association and Champion Victorian Laser sailor Jeremy O'Connell. Rob Hartnett from Sailing Shack said 'Jeremy's video was so popular that Jake Lilley told me he saw Jeremy signing autographs at a European Laser regatta, how cool is that for sailing'.
... [
UK based Oakley Capital buys majority stake in North Technology Group
Brigid Murphy
, Milford, CT, USA
North Technology Group (NTG) has confirmed that Oakley Capital Private Equity has acquired a majority stake in their diverse family of companies. Oakley is an investment vehicle founded by UK businessman and sailing enthusiast Peter Dubens.
... [
Photographic Exhibition - Come eye-to-eye with whales in life-size
Jude Timms
Photographic Exhibition - A remarkable photographic exhibition that brings visitors up close and personal with stunning life-size images of whales will open at the Australian National Maritime Museum this April.
... [
RYA Dinghy Show - RS Design a Sail competition winner announced
Emma Slater
At the RYA Suzuki Dinghy Show 2014 yesterday, 1st March, seven year old William James from Torquay was crowned winner of the national RS Design a Sail competition 2014 and clinched the top prize of his very own RS Tera dinghy.
... [
RYA Regional Youth Champion Award winners announced
Susie NationGrainger
At the RYA Suzuki Dinghy Show today (02 March 2014) the spotlight was turned on some of the UK's most promising young sailors, windsurfers and powerboaters as the first ever winners of the RYA Regional Youth Champion Awards were revealed.
... [
Collinson FX Market Commentary: March 1, 2014 - NZ keeps flourishing
Collinson FX
Collinson FX Market Commentary: March 1, 2014 - The 'rock star economy' continues to flourish, because of hard economic decisions made post GFC and is reflected in the currency, with the NZD rising towards 0.8400. The bad news is that the economy is trade dependent and the risng KIWI will impact exports and weaker international demand will impact.
... [
Xiangshan Yacht Club reportedly in the soup for RMB1.82bln
WOX Team
The International Yacht Club (Xiamen) Co. Ltd, the developer of the Xiamen Xiangshan International Yacht Club, was recently dragged into a debt crisis after a law firm made an announcement in a newspaper claiming the company owes its clients 1.82 billion Yuan (US$300 million) in unpaid debt, reports weixin.qq.com.
... [
RYA Dinghy Show - Unique start countdown + Video
Emma Slater
On day one of the RYA Suzuki Dinghy Show 2014 British Sailing Team sailors Dylan Fletcher and Paralympic bronze medallist Alexandra Rickham today (01 March 2014) joined RYA Race Officials Education Officer, Chris Watts and hundreds of eager visitors for a unique race start countdown to mark the opening.
... [
RYA Dinghy Show 2014 - its opening time + Video
Rob Kothe & the Sail-World Team
Its a cold foggy London winter Saturday morning, but at the top of the hill at Alexandra Palace, there is once again good crowds surging through the halls after the traditional 10am count-down. Its warm and dry in Ally Pally.
... [
Vale Lou Abrahams - A profile of the Doyen, (Pt I.)
John Curnow
Earlier today, Australian time, the great Doyen of Victorian sailing passed away. Lou Abrahams, the softly spoken ocean racing legend will always be remembered for not only his contributions to the sailing, but dedication to making yachting a more female friendly sport.
... [
North Technology Group deal expected to be confirmed today
Dan Ibsen, Sail-World Europe
While rumors abound that a British private equity fund has acquired US owned North Technology Group, the parent company of North Sails, the largest sail maker in the world, for an amount believed to be around US$ 130 million post after existing debt has been retired it seems the deal will be confirmed today according to sources close to the company.
... [
Aarhus International Sailing Centre close to becoming a reality
Dan Ibsen, Sail-World Europe
Establishing an International Sailing Center in Aarhus, Denmark is getting closer to become a reality. The winner of the architectural design competition for the Aarhus International Sailing Centre has been announced.
... [
Collinson FX Market Commentary: February 28, 2014 - KIWI books gains
Collinson FX
Collinson FX Market Commentary: February 28, 2014 - The KIWI continued to book recent gains, rising to 0.8350, after continued improvement in Trade data and support from a weakening reserve. The AUD failed to book gains, despite a tanking USD, as more bad news engulfed the country. The national carrier, Qantas, announced a massive loss and emergency measures to fight the crises.
... [
Goodness. Gracious. A profile of the Doyen, Lou Abrahams. (Pt II.)
John Curnow
In Part One, we got to see how Lou Abrahams made a start in boating and then racing, becoming one of the sport's most iconic figures in the process. He joined a very select group of souls as a result of his long association with another Australian legend, the Sydney Hobart Race
... [
Meet the Azimut Grande 95RPH
The Azimut Grande 95RPH is 'Italian style at full throttle'. There is more space for the boat owner and guests, maximum privacy from the crew with the layout of the crew spaces designed to maximise on-board professionalism.
... [
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Chaparral set for Big 50th Year
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Snap a Trashy Selfie
Rio 'eco-boats' attempt pre-Olympic clean up
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Join Multihull Solutions for the Multihull Open Day, 1 March
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Les Nauticales in-water boat show to begin March 15
Audi Hamilton Island Race Week 2014 - Accommodation options
RYA Dinghy Show - A whole host of events from the RYA
Collinson FX Market Commentary: February 21, 2014 - US Dollar rises
Enerdrive introduces a range of high capacity lithium-ion power packs
Integrity introduces Aspire range with debut of Aspire 42 Sedan
Zodiac backs pre-owned market with free listings
Collinson FX Market Commentary: February 20, 2014 - Markets cool off
Club Marine Pittwater Sail Expo 2014 - Win a boating holiday
Multihull Solutions invites enthusiasts to Gold Coast Open Day
ISAF seeks individual to be Head of ISAF Sailing World Cup
Collinson FX Market Commentary: February 19, 2014 - Aussie smelt-down
Sailing robot Honey Badger that could sail itself around the world
Evolution autopilot technology delivers superior performance
The Luxury Charter Group – Success stimulates growth
Raymarine steps up Dragonfly screen size
New Wilsecure system holds your gear in place - ashore and afloat
Collinson FX Market Commentary: February 18, 2014 - Tide comes in
Multihull Solutions – Open day at Gold Coast Sales Centre
Queensland now home to more than a quarter of a million boats
Sydney Exhibition Centre @ Glebe Island open for exhibitions!
Gladstone Marina Awarded Gold Anchor Accreditation
Navionics charts course with customers in 2014
How cool - the Helicat 22
ORC Worlds announce new event sponsor
Survey shows Boot Düsseldorf 2014 met expectations
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Ice Cube On The Record With Fuse Tonight 8/7 CT
Check it out!
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AP Pro32 comments about Patriots
Tuesday - 11/27/2012, 5:54pm  ET
NEW YORK (AP) -- Comments on the New England Patriots by the AP Pro32 panel (ranking in parentheses):
Chris Berman (ESPN, 3) -- Congrats to coach Bill Belichick for win No. 200.
Clifton Brown (Sporting News, 1) -- Offense is lethal, with Tom Brady having an MVP caliber season.
Cris Collinsworth (NBC Sports, 1)
Rich Gannon (CBS Sports/SiriusXM NFL Radio, 4) -- Only concern I have is with their defense ... good enough to win in postseason?
Bob Glauber (Newsday, 4) -- Pats are on fire, scoring a combined 190 points in their last four wins. Defense is getting better, too. Ready for another Super Bowl run?
Rick Gosselin (Dallas Morning News, 6) -- The Patriots are the only team in the NFL that has not allowed a return touchdown by opposing defenses or special teams.
Clark Judge (CBSSports.com, 6) -- They won their last eight regular-season games in each of the previous two years, so what's new?
Ira Kaufman (Tampa Tribune, 4) -- Why worry about defense when you average 37 points per game?
Pat Kirwan (SiriusXM NFL Radio/CBSSports.com, 4) -- The Patriot offense looks like a machine and has scored 190 points in the last four games. The defense is looking better with the addition of Aqib Talib.
John Lynch (Fox Sports, 4) -- Fifty-nine points last week, 49 this week and the Pats defense is starting to play some good football.
Alex Marvez (Foxsports.com, 2) -- No team since the 1950 Los Angeles Rams has scored more in a four-game stretch (190) than the red-hot Patriots.
Dan Pompei (Chicago Tribune, 5) -- They have won their last four by an average of 27.3 points.
http://pro32.ap.org/poll and
Copyright 2012 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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Understanding Caching
The situation where two sets of independent data lie in the same cache line, potentially leading to the data destruction detailed above, is termed cache-line interference. If you are laying out data structures in memory, the general rule to avoid this situation is never, ever have data that can be modified outside of the caches mixed with data the CPU may ordinarily use. If you absolutely have to violate this rule, make sure all externally modifiable elements of the structure are aligned L1_CACHE_BYTES, a value set at compile time to the largest possible cache width value for all the processors on which your code may run. The best thing to do is use kmalloc to allocate two separate regions. kmalloc never allocates two regions that overlap in a cache line.
The most basic instruction, called an invalidate, simply ejects the nominated line from all caches. Any reference to data in that line causes it to be re-fetched from main memory. Thus, the stale data problem may be resolved by invalidating the cache line before reading the data. In Linux, such an invalidation is done with:
void dma_cache_inv(unsigned long address unsigned long size);
where address is the virtual address on which to begin, and size is the length of data to invalidate. Note that size is rounded up automatically to a multiple of the cache line width.
For write back caches, any dirty cache line may be written out, or flushed, to main memory using:
void dma_cache_wback(unsigned long address, unsigned long size);
This flushing must be done before anything changes the main memory under the dirty cache line. You therefore must issue the flush before an external entity (such as a PCI card) modifies main memory and issue an invalidate after this flush but before the CPU accesses any data that has changed.
In theory, for write back caches an invalidate kills the cache line without actually writing the data out, thus destroying the data in the cache. A safer thing to do in this case is issue a flush and invalidate instruction:
void dma_cache_wback_inv(unsigned long address, unsigned long size);
This section explains how a cache actually works. The only vital piece of information you need from this section is a property called aliasing, which means that the same physical address in memory may be cached in multiple distinct cache lines. How the kernel actually manages the aliases is discussed in the following section.
In a directly mapped cache, as shown in Figure 3, the cache is divided up into cache lines of known width (four in the example). Each line in the cache is characterized by a unique index, so every byte in the cache is addressed by the index of the line and offset into the line. Each index of the cache also possesses a hidden number called the tag.
Every address in the system is divided into three pieces—tag, index and offset—along a power of two boundary (Figure 4). When a line is brought into the cache, the tag and index are extracted from the address. The line is stored in the cache at the required index, and the hidden tag is stored along with the line data. When the CPU makes reference to a particular address, the cache is consulted at the given index. If the tags match, the offset into the line is fetched to satisfy the address reference. If the tags do not match, the current line may be flushed back to main memory and the correct line brought into the cache.
Every cache-able address has one and only one corresponding index line, which can cause problems. For instance, if the processor reads a sequence of addresses that accidentally happen to correspond to the same cache index, the cache line must be evicted and re-fetched on each read. Such a situation easily can happen in, say, a for loop reading elements of a structure that happens to be about the same size as the cache. For directly mapped caches, the index sometimes is called the cache color, and this problem is called the cache-line coloring problem.
To get around the coloring problem of directly mapped caches, cache circuitry sometimes is arranged so that a cache lookup can compare tags simultaneously in more than one cache line. In an N-way associative cache, each index corresponds to N cache lines (and tags); thus, we can have up to N addresses with the same index simultaneously in the cache. The added parallel cache lookup circuitry tends to increase the cost of associativity somewhat, so it usually is found only in higher-end CPUs.
At the very top of the range, you might find a fully associative cache. This type of cache has no index at all, and all lines are consulted at once when looking for a particular tag.
All modern CPUs handle address translation, which means the virtual address used by the kernel or application to refer to memory isn't the same as the physical address where the data actually resides. The caches can be placed before or after address translation, and sometimes in a hierarchical cache there is a mixture of placements. Each of these placements has different properties and features as described below.
In physically indexed, physically tagged (PIPT) caches, the tag and index of the cache are both in physical memory, that is, after virtual address translation has been done. This process is nice and simple, but the disadvantage of PIPT caches is that a valid address translation must be in the TLB (translation lookaside buffer) of the CPU. If such a TLB entry needs to be fetched from memory before the address translation can be done, the advantage of caching the data is lost. Even if a TLB entry is present, the TLB lookup and the cache lookup must be done sequentially, making these caches slow.
In virtually indexed, virtually tagged (VIVT) caches, on the other hand, both the index and tag are in the virtual address space in which the CPU currently is operating. Although this makes cache lookups much faster (no address translation needs to be done before the lookup or after, if the cache lookup is successful), they suffer from several other problems:
Virtual address translations usually are changed as part of normal kernel operation, so the cache must pay careful attention to changes in TLB entries (and changes in address space) and flush cache lines whose translations have changed.
Even in a single address space, multiple virtual addresses may exist for the same physical address. Each of these virtual addresses would be cached separately, even though they represent the same data. This is called the cache-line aliasing problem.
Generally, though, the added lookup speed of a VIVT cache outweighs its disadvantages, making it the predominant cache type for non-x86 CPUs.
A type of hybrid cache designed to overcome some of the shortcomings of the VIVT cache without sacrificing too much of its speed advantage is virtually indexed, physically tagged (VIPT) caching. The index is on the virtual address, but the tag is on the physical address, so the combination (tag, offset) must specify the full physical address. This requirement causes the tags to be larger than the tags for other cache types.
The VIPT cache gains its speed advantage over PIPT because the address translation and the cache lookup now can be done in parallel. The CPU doesn't know if the cache line is valid (the tags match), however, until the address translation has completed.
The disadvantages of VIVT are overcome because the tag is physical, thus the VIPT cache automatically detects aliasing when it sees that two tags are identical in the cache. Thus, a VIPT cache may be constructed in such a fashion that cache-line aliasing never occurs.
This fourth theoretical type of cache, physically indexed, virtually tagged (PIVT), is basically useless and is not discussed further.
Very good article, but ... wh
Very good article, but ... where is figure 4 ?
figure 4 is just like the
figure 4 is just like the tag(hidden!) :#)
Linux has become a key foundation for supporting today's rapidly growing IT environments. Linux is being used to deploy business applications and databases, trading on its reputation as a low-cost operating environment. For many IT organizations, Linux is a mainstay for deploying Web servers and has evolved from handling basic file, print, and utility workloads to running mission-critical applications and databases, physically, virtually, and in the cloud. As Linux grows in importance in terms of value to the business, managing Linux environments to high standards of service quality — availability, security, and performance — becomes an essential requirement for business success.
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- You have to be careful there
1 week 6 days ago - Wonder when LJ is going to
1 week 6 days ago - Puerto Rico Free Software
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2 weeks 2 days ago - Ridiculous statement. Not a
2 weeks 3 days ago - Dragon
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text: Based on the 1979 Paramount Pictures cult classic movie and developed by Rockstar Leeds in conjunction with Rockstar Toronto, The Warriors expands the stylized cinematic journey of the film into a gritty interactive experience set in 1970s New York. Here is the fact sheet: The Film: A battle on the streets of New York. The armies of the night number 60,000 strong, and tonight they?re all after The Warriors-- a street gang wrongly accused of killing a rival gang leader. The Warriors must make their way from one end of New York to their turf on the other side of the city. All that stands between The Warriors and their survival are 20 miles and thousands of street gang members. The army of gangs owns the streets and there?s no turning back, they must fight for their lives and learn the meaning of loyalty as danger and uncertainty emerge from the city night. The Game features: ? Authentic New York environments were reproduced in great detail to maintain the sense of style and atmosphere of The Warriors film. ? Play multiple game modes such as: Story Mode, Rumble Mode, Armies of the Night Mode, Coney Missions. ? Unlike the console versions, The Armies of the Night mode will come unlock and will be playable ? All game modes will have Wi-Fi Co-Op capabilities ? Play as each of the nine Warriors throughout the game?Cleon, Ajax, Swan, Snow, Cochise, Cowboy, Rembrandt, Vermin and Fox. Each will serve as the leader of different missions in the game. ? Three different fighting styles include: Street Fighting, Brawler, and Kung Fu. ? Deep fighting system includes diving and tackling, reversals, tandem attacks with other Warriors, beating opponents while pinning them on the ground, dragging and throwing enemies into fences and walls, finishing them off with a stomp while they?re trying to crawl away, using grab attacks to cause serious damage, and much more. ? Rage mode allows you the ability to do new massively powerful moves that will clear the area and cause tremendous damage. ? There will be varying degrees of progressive damage in the game, like facial lacerations and bloody clothing. Warriors can be cured by taking Flash. ? The environments will be littered with objects that can be used as weapons against such as wood planks with nails, bricks, pipes, boxes, garbage bags, televisions, and more. There will also be multidimensional objects, such as bottles, which can be broken, then used as a stabbing weapon. ? Giving more freedom to the user than any other brawler before it, The Warriors can steal car stereos, mug pedestrians and loot stores to make money. They can also use spray paint to throw up the classic Warriors ?W? over rival gang tags. ? Full gang control allows the player to select War Chief commands, some of which include having your gang move quickly, hold up, or trash everything in sight. ? A variety of different gameplay mechanics allow the player to approach the levels however they choose-play it as a straight up brawler, or incorporate stealth techniques. ? Gangs from the game are pulled straight from the film, including the Gramercy Riffs, Turnbull AC?s, and The Orphans. ? Based on the 1979 Paramount Pictures film, directed by Walter Hill, adapted from the 1965 novel by Sol Yurick. ? Coming to PSP on February 2007 Worldwide ----------------------------------------------------- Read our PSP review: http://www.mobiletechreview.com/PSP/Sony_PSP.htm Read our PSP game reviews: http://www.mobiletechreview.com/PSP-game-reviews.htm Read our PSP accessory reviews: http://www.mobiletechreview.com/gaming.htm More News. . . |


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This article describes how minidumps work, how to make your application create them when it crashes, and how to read them back with Visual Studio .NET.
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Team Lance? Team Radio Shack.
The waiting is over. No Starbucks, no Nike, no Oracle. Officially, what we know of Lance Armstrong's new team is that it will be sponsored by Radio Shack and that the seven-time winner of the Tour de France will compete at the Tour of California and the Tour de France as a cyclist, but that he will also compete through the season as a runner and triathlete.
Yes, sports fans, Lance Armstrong will make a return to triathlon.
No other sponsors, riders or team personnel were named except that the team will be managed by Capital Sports and Entertainment (CSE), the same team that managed the US Postal and Discovery Channel cycling teams. Radio Shack said the team would compete at the ProTour level.
Those are the facts. What can we infer from the announcement?
First, the ProTour license will likely come from Astana. Second, the team will be directed by Johan Bruneel. Third, Levi Leipheimer, Chris Horner, Yaroslav Popovych and Jose Luis Rubiera will ride for the team; many others from the former Discovery Channel formation are likely to follow. Fourth, the LiveStrong Foundation is likely to have a sponsorship role in the team. Fifth, the team will ride Trek bikes with SRAM components.
Will Alberto Contador be a part of this formation? It's too soon to tell. Bruyneel and Armstrong may not want a rider, even one as talented as Contador, who can't stick to the game plan and rides only for himself. Contador may not want to be on a team where he feels even the faintest whiff of a challenge to his leadership.


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TexShare Databases
The TexShare Databases are commercial database subscriptions that are paid for by the Texas State Library and Archives Commission (TSLAC) and the Telecommunications Infrastructure Fund Board for use by registered patrons of Texas public libraries, Texas State governmental agency libraries, Texas academic libraries, and libraries of clinical medicine.
There is no charge to patrons who use the TexShare Databases. You will need to have a current, valid library card from the Bryan+College Station Public Library System. You can then obtain a login and password from either library which will allow you to access the database from your office or at home. You can also access the databases from the library's Internet computers when you are visiting the library. The library's TexShare database website page is http://www.libraryoftexas.org/service-proxy/texshare/?orgid=467
If you have any questions or need help accessing TexShare, just ask one of the reference librarians at either the Clara B. Mounce Public Library or the Larry J. Ringer Library. You may also use the help screens contained in the databases themselves. Each tip guide is provided by the vendor for that particular database. Take advantage of these helpful guides.
We have compiled a list of all available databases by title and by subject.
Ancestry® Library Edition
Ancestry® Library Edition, a genealogy research database, offers census, vital, church, court, and immigration records for the United States and the United Kingdom, as well as collected records from other areas including Canada. Some of the key historical collections include U.S. Federal Census images and indexes from 1790 to 1930, American Genealogical Biographical Index, Social Security Death Index, and a Map Center of more than 1,000 historical maps. Go to http://ancestrylibrary.proquest.com/ on any library computer to log in. Access is limited to library computers.
Fold3 (Formerly Footnote)
Fold3 combines original historical documents with social networking to create a unique genealogical and historical database. Collections include Revolutionary War, Civil War, WWI, WWII, U.S. Presidents, historical newspapers and naturalization documents. Go to http://search.ebscohost.com/ on any library computer, and click on the Footnote History and Genealogy Archives link at the bottom of the page to log in. Speak with a Reference Librarian if you are not automatically log in. Access is limited to library computers.
Legal Forms
Thomson Gale Legal Forms provides official state specific, federal, business, personal, real estate and general forms covering hundreds of legal subjects and issues. You can browse by category or search for a specific form title. To log in from any computer, go to http://infotrac.galegroup.com/itweb/txshrpub100051?db=TGLF/.
If you have a current, valid library card from the Bryan+College Station Public Library System, talk to a Reference librarian to get the password for this database.


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Happy Thursday and welcome you to day 3 of inspiration hops for Gina K. Designs January Release! We're concluding these series of hops with the One Free With Three set for the January Release which is called Fresh Start.
Make sure to leave a comment on each blog while you are blog hopping today because we will choose two random winners from all of the comments who will each win a grab bag full of deeply etched, precut Gina K. Designs stamps! Each blog you comment on will count as an entry so you will have lots of chances if you comment on all of the blogs!
The Fresh Start is not only quite versatile, but it lends itself to making cards quick and easy. Here's what I came up with.
I love that the leaves are in shape of hearts...too fun! Here's how I put it together:
- Create a top-folding standard size card (4-1/4" x 5-1/2") out of white card stock.
- Using brown ink, stamp the tree image towards the bottom of the card front.
- Using red Stickles, color in the hearts and set it aside to dry.
- Use the grass punch on two different shades of green card stock and adhere to the bottom of the card front on top of the trees.
- On a piece of white card stock, stamp the image, punch it out with an oval punch, add some red dashes with a marker, and set it aside.
- Add some twine around and towards the top of the card front and place a button in the middle.
- Finish your card off by adhering the sentiment under the button and a bow made out of twine with a pearl in the middle on top of the button.
Stamps: Gina K. Designs: Fresh Start
Paper: Gina K. Designs: Pure Luxury Fresh Asparagus, Grass Green, and White card stock
Ink: Memento Rich Cocoa Ink
Accessories: Stickles: X-Mas Red; Twine, Button, Pearl
I hope you're ready for some serious inspiration! Below is the list and links to the rest of design team...have fun hopping!:
- Gina K
- Giovana Smith
- Jennie Harper
- Jimmi Mayo
- Lori McAree
- Melanie Muenchinger
- Michelle Woerner
- Sharon Harnist
- Theresa Momber
- Tina Gilliland
- Vicki Dutcher
- AJ Otto
- Carolina Buchting - You are here!
- Cathy Tidwell
- Donna Baker
- Emily Giovanni
Thanks so much for stopping by!


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Arizona regulators have approved rules to require utility utilities to use programs to promote energy efficiency and reduce demand during peak periods.
The Corporation Commission says the rules approved Tuesday require utilities to use incentives and other tools to reduce use during peak periods, thereby reducing the need for new generation and transmission facilities. Home energy audits, weatherization are among steps that can be used.
The rules require state-regulated utilities to submit annual implementation plans and mandates specified energy savings.


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An introduction to support on the Marketplaces
- Envato staff look over every item before it can be sold on the Marketplaces.
- Technical items contain help files to introduce you to the item and its components.
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Frequently Asked Questions
I want to add embed video to my projects list. Possible?
Yes! Just put your code inside the item wrapper. Here is an example:
When to contact Envato Support
Authors are experts on their own items, but if you're having trouble using the Marketplaces you should come straight to Envato Support.