text: SJSU/TEI High Technology Tax Institute November 6, 2006 Current Developments in California/Multistate Taxation Presenters: Brian Pederson, Alvarez & Marsal Allan Smith, Grant Thornton Jim Songey, KPMG 1 Key Areas of Development California New Matters Multistate Legislative Roundup Nexus P.L. 86-272 Expense Disallowance Provisions & Related Party Transactions Tax Base, Deductions, & Credits 2 Keys Areas of Development Allocation & Apportionment Combined and Consolidated Reporting Franchise, Gross Receipts, and Net Worth Taxes Sales & Use Taxes Taxpayer Disclosure 3 California New Matters Sales factor – gross versus net issue Microsoft (Cal.) Gross receipts does include gross proceeds from the redemption of marketable securities But, FTB's application of alternative apportionment was justified Transactions generated under 2% of Microsoft's business income, produced approximately 73% of gross receipts General Motors (Cal.) Only interest from repurchase agreements ("repos") included in sales factor Remanded to determine if alternative apportionment applicable to receipts from redemption of marketable securities Tax Credits Research tax credit could only be used to offset tax liability of unitary group member that generated credit (General Motors) 4 California New Matters Sales factor sourcing – other than tangible property California Legal Ruling 2006-2 Services performed by unitary affiliate not excluded – considered directly performed for affiliate not on behalf of affiliate Cost of performance based on arm's length payment to affiliate or actual costs incurred by affiliate Other sales factor issues California Legal Ruling 2006-01 discusses exclusion of property, payroll, sales related to nontaxable income Legal Ruling 2006-03 IRC § 338(h)(10) gains – occasional sale rule may apply; gain included using combined group factors IRC § 338(g) gains – occasional sale rule and payroll factor not applicable if single day return required 5 California New Matters Water's-edge legislation (S.B. 663) CFC that is a California taxpayer or that has ECI must include subpart F income in determining water's-edge income base Proposed regulations 25137 (Telecommunications) FTB staff request for permission to become involved in MTC proposed regulation and consider adoption by California or prepare its own regulation Proposed amendment to regulation 25110 FTB staff request for permission to amend regulation regarding "non-effectively connected income" included in water's-edge income base. Regulation would describe how to determine deductions that would be allowed to arrive at "net NECI" Tax clearance certificate requirement eliminated (A.B. 2341) 6 California New Matters SBE adopts pro-ration method for allocating CFC's dividends In a non-precedential Letter Decision (Appeal of Apple Computer), SBE held that dividends received from CFC partly included and partly excluded from water's-edge group should be prorated between Sec. 25016 elimination provisions and Sec. 24402. This ruling is in contrast to Appellate Court's holding in Fujitsu that preferential ordering is the proper rule whereby dividends are deemed to be paid first out of income included in the water's-edge combined report (thus subjecting a larger portion of the dividends to elimination under Sec. 25106) Elimination of dividends from pre-unitary E&P under Sec. 25106 In a Chief Counsel ruling issued earlier this year, the FTB held that dividends paid up through a corporate chain from lower tier subsidiaries up to the ultimate parent of a combined unitary group were properly eliminated under Sec. 25106 in the following scenario: Ultimate parent (Company A), wholly owned first tier subsidiary (Company B), and wholly owned second tier subsidiary (Company C owned by Company B) are included in a unitary combined report in current year. In the current year, Company C pays a dividend up to Company B and, in turn, Company B pays a dividend up to Company A. Dividend paid from Company C to Company B is paid out of earnings and profits of prior year when Company B and Company C were part of a unitary combined report not including Company A. FTB held that dividend paid by Company B to Company A was eliminated under Sec. 25106 because the dividend from Company C is considered apportionable business income with respect to Company B, notwithstanding the elimination of the dividends. 7 Legislative Roundup - Texas H.B. 3 replaces franchise tax with alternative margin tax Enacted May 18, 2006; effective for reports due on or after January 1, 2008 "Alternative Margin" = Total revenue – (Cost of Goods sold or Compensation) However, ceiling of 70 percent of total revenue Cost of goods sold not tied exclusively to Internal Revenue Code Compensation capped at $300,000 per employee Elect to deduct cost of goods sold or compensation Election applies to entire unitary group 8 Legislative Roundup - Texas Taxpayers Virtually all entities other than individuals and general partnerships owned entirely by natural persons Includes limited partnerships Numerous exclusions Real estate investment trusts that do not hold real estate Passive entities Combined reporting 80 percent ownership threshold (not 50 percent) 80/20 exclusion Combined margin computed pre-apportionment 9 Legislative Roundup - Texas Apportionment Single factor Sourcing rules same as franchise tax No throwback rule Tax rate Generally 1 percent; 0.5 percent for wholesalers and retailers Transitional rules for "new" taxpayers (i.e., not previously subject to the franchise tax) 10 Legislative Roundup - Kentucky Special Session H.B. 1 New limited liability entity ("LLE") tax replaces AMC beginning in 2007 Corporations and pass through entities subject to LLE tax Pass-through entities no longer subject to corporate income tax, income flows through to corporate owner Doing business standard modified to include ownership of pass-through entities Corporate owners get credit for LLE tax paid by pass- through entities Credit an be used to offset corporate income or LLE tax Credit cannot be carried forward or back H.B. 403 - Expense disallowance revised to include intangible expenses, retroactive to January 1, 2005 11 Legislative Roundup – New Jersey A. 4901 Attributional nexus Sales tax rate increase from 6% to 7% Expansion of sales tax base, including digital goods and information services A. 4706 Corporate tax surcharge for three years NOL limitation allowed to expire AMA allowed to sunset 12 Legislative Roundup – Pennsylvania H.B. 859 NOL cap increased from $2 million to greater of $3 million or 12.5% of taxable income Increases sales factor from 60% to 70%, for corporate net income tax purposes only S.B. 300 Accelerates phase-out of capital stock/franchise tax Changes treatment of S corporations; instead of separate S election, federal S corporation status respected unless taxpayer opts out No Graham Packaging fix 13 Legislative Roundup – Ohio Ohio H.B. 530 "Qualified distribution center" exemption Original sourcing rules resulted in most receipts from distribution centers being sourced to Ohio, even if goods ultimately delivered out-of-state Unless rejected by referendum, effective date is January 1, 2007 Consolidated group amended to include all foreign entities, not just foreign corporations Numerous other technical revisions 14 Legislative Roundup – Other States Idaho Sales tax rate increased from 5 percent to 6 percent Michigan SBT phase-out accelerated from 2009 to 2007 North Carolina S.B. 1741 expense disallowance expanded to copyrights and patents; franchise tax extended to LLCs H.B. 1891 expense disallowance exception for payments to non-US related members South Carolina H.B. 4874 Single factor apportionment for manufacturers/sellers Tennessee H.B. 4048 REIT franchise tax exemption eliminated 15 Legislative Roundup – Other States Rejected measures Minnesota foreign operating company additional substance requirements California separate M-3 requirement 16 Nexus – Intangibles KMart (N.M.) Court declined to address appellate court's precedential holding that out-of-state intangible licensing company had income tax nexus But, reversed on gross receipts tax issue; held not subject to tax on statutory grounds Sonic, follows KMart Franchise fees paid to out-of-state restaurant corporation not subject to gross receipts tax H.B. 583, enacted in response to KMart, receipts from intangible property located in the state are subject to gross receipts tax, prospectively 17 Nexus – Intangibles Geoffrey (Okla. Civ. Ct. App.) Intangible licensing company subject to income tax Quill physical presence rule only applies to sales and use taxes Court relied heavily on A&F Trademark Court also upheld use of single factor apportionment formula 18 Nexus – Intangibles LANCO (N.J. Super. Ct., App. Div.) Decision affirmed by N.J. Supreme Court Intangible licensing company had nexus; Tax Court decision reversed Quill not applicable to income taxes Relied heavily on A&F Trademark - - out of North Carolina Also relied on: International Harvester, even though involved withholding tax Gap (Apparel), even though not a decision on the merits and did not involve Commerce Clause Did not address director's arguments Attempt to reconnect Due Process and Commerce Clause nexus standards Also argued that licensing increased sales, increased need for fire, police, other protections 19 Nexus – Attribution, Remote Sellers Georgia H.B. 111 In-state affiliated retailer establishes nexus unless: Does not sell, market, advertise or perform other services on behalf of remote seller Accepts returns from third parties under same terms as returns from affiliate Expands categories of actors that establish nexus through solicitation Amends provision establishing nexus through advertisement Advertisement alone or common carrier delivery alone do not establish nexus Effective July 1, 2006 20 Nexus – Attribution, Remote Sellers New Jersey A. 4901 Attributional nexus for related parties Burden imposed on in-state seller to collect on sales made by out-of-state related seller if acting as "agent" Trigger criteria Similar name, tradename Intercompany service fee contingent on sales Common business plan Services to promote, maintain seller's market Is Quill satisfied just because incidence of tax on remote sale is shifted to an entity with nexus? 21 Nexus – Attribution, Remote Sellers Massachusetts Letter Ruling 05-7 Bricks and mortar retailer in state would not create nexus for affiliated remote sellers Even though retailer would accept returns of items purchased from remote sellers, as well as from unrelated sellers Accepting returns was only incidental Scripto/Tyler pipe marketing standard not satisfied because remote sellers' markets already established and retailer would actually decrease their market share Acknowledged, distinguished Borders Online 22 Nexus – Attribution, Remote Sellers Arco Building Systems (Tenn. Ct. App.) Out-of-state seller had use tax nexus; manufacturer located in Tennessee Shipments made by common carrier Common carrier collected payment, turned over to manufacturer Arm's-length sale; typical indicia of attributional nexus absent Court concerned about double benefit Seller registered as a dealer in Tennessee; purchased from manufacturers under resale certificate Yet no tax collection obligation assuming seller lacked nexus 23 Nexus – Attribution, Other Lanzi (Ala. App.) Nonresident limited partner not subject to tax Analogized relationship to stock ownership Mockingbird (Cal. SBE) Member managed LLC subject to minimum tax Presumed that business activities/decisions occurred in state because members resided there Asworth (Ky. BTA) Corporate partner did not have nexus based on former physical presence nexus standard Opportunity limited to pre-2005 tax years Decision has been appealed by Department 24 Nexus – Attribution, Other Dell (La. Ct. App.) Reversed lower court; repairers established use tax nexus for out-of-state seller Despite contract between repair company and customer, repair company acting on seller's behalf Dell (N.M. Tax. Rev. Dept.) Seller liable for gross receipts tax on computer sales and use tax on catalogs 25 Nexus – Attribution, Other Virginia (Dept. of Tax.) New distribution center would not create nexus for affiliates Buy-sell arrangement Center was single member LLC but elected to be taxed as a corporation 26 Nexus – Other Tennessee Revenue Ruling 05-25 One employee established nexus for online seller Maintained website, not involved in sales Buehner Block (Wyo.) Voluntary possession of vendor's license plus use of common carrier to deliver goods sufficient to create substantial nexus 27 P.L. 86-272 Chester Asher (N.J. Tax Ct.) Activities of delivery persons not protected Collected outstanding balances, picked up returned, spoiled and overshipped merchandise New York ruling Manufacturer's R&D arrangement with university did not compromise P.L. 86-272 protection 28 Expense Disallowance Narrower Broader Royalties and and and intangible related all intercompany other expenses interest interest North District of Columbia Alabama Kentucky3 Carolina Georgia Arkansas South Carolina4 Indiana NEW Connecticut Oregon1 Mississippi Illinois1 New York Maryland Tennessee2 Massachusetts Virginia New Jersey Ohio 1To recipient outside combined report 3Management fees; but only intangible interest disallowed 2For disclosure purposes only 4If accrued but not paid 29 Related Party Expense Disallowance Indiana H.B. 1001 Applies to intangible expenses and directly related interest Many exceptions; most have business purpose and/or arm's length requirements Extensive disclosure requirements Numerous exceptions; some twists Subject to tax . . . in domicile Conduit also applies to payments received from unrelated parties Effective July 1, 2006 30 Related Party Expense Disallowance Kentucky H.B. 403 Intangible expenses disallowed retroactively to 2005 Inadvertently omitted from 2005 legislation North Carolina S.B. 1741 expands expense disallowance to copyrights and patents H.B. 1891 creates foreign payment exception Alabama Conduit exception added to regulation Included within unreasonable exception Complex limitations on deductibility 31 Related Party Transactions Virginia Management fees deductible, represented payment for actual services No deduction for markup Implies evidence of arm's length profit component may be eligible for deduction 32 Tax Base Michigan V&J Foods (Mich. Ct. App.) Royalties did not include payment for services, must be added back Ford Credit (Mich. Ct. App.) Deemed dividends from CFCs not gross receipts for purposes of determining eligibility for SBT reduction Davis (Ky. Ct. App.) Exemption for Kentucky municipal bond interest unconstitutional where other state obligations taxed Taxpayer was an individual 33 Tax Base – Net Operating Losses Louisiana Revenue Ruling 06-008 State IRC § 382 limitation – use one of three methods: Allowable federal NOL x Louisiana apportionment ratio Allowable federal NOL x (Louisiana income/federal income) Louisiana NOL x (Allowable federal NOL/total NOL) Matter of Univisa (NY Div. of Tax App.) Federal election to reattribute NOLs generated by a subsidiary followed even though taxpayer filed separately in New York Pennsylvania NOL cap raised from $2 million to $3 million or 12.5 percent of taxable income 34 Tax Base - REITs New Jersey Regulation amended to provide that REIT dividends ineligible for DRD Effective for distributions paid on or after February 6, 2006 Draft regulation would have disallowed "indirect" distributions; language omitted from final version Administrative response to UNB decision 35 Credits Cuno On May 15, 2006, the U.S. Supreme Court vacated Sixth Circuit decision which had held Ohio investment tax credit (ITC) unconstitutional Supreme Court's ruling based solely on lack of standing; did not address merits Plaintiffs did not show actual injury Impact of incentives hypothetical, uncertain, remote, may actually benefit taxpayers Invalidated Sixth Circuit's order enjoining Ohio from enforcing the ITC 36 Allocation and Apportionment Allocable or apportionable? Science Applications (Md. Tax Ct.) Capital gain from sale of subsidiary not taxable Subsidiary at all times managed separately from parent Parent did business in Maryland, but subsidiary had no presence Gain had no nexus to Maryland Taxation of gain would have caused distortion 37 Allocation and Apportionment Allocable or apportionable? Siegel-Robert, Inc. (TN Chancery Ct,) Interest from U.S. Treasury securities not apportionable Funds were intended and used solely to purchase diversified businesses for investment Earnings not used for capital replacement, expansion or to fund day to day operation No unitary relationship between manufacturing business and investment functions 38 Allocation and Apportionment Allocable or apportionable? Indiana Letter of Findings 02-2004007 Capital gain related to contribution of assets to a new partnership satisfied transactional test Taxpayer in the business of selling its business Indiana Letter of Findings 02-0274 Gain on sale of three subsidiaries created, sold three days later was nonbusiness income Subsidiaries held foreign interests not integral or essential to taxpayer's business 39 Allocation and Apportionment Sales factor sourcing – tangible property Indiana H.B. 1001 – dock sales sourced to destination Legislatively overrules Miller Brewing (Ind. Tax Ct.) ruling that sales should be sourced to dock Paccar (Ala. ALJ) Sourced to destination; issue of first impression Virginia Sales made to Virginia distribution center under buy-sell arrangement sourced to Virginia regardless of destination Alternative apportionment not justified 40 Allocation and Apportionment Sales factor sourcing - other than tangible property Massachusetts – Interface Group (App. Tax Bd.) In-state company that assembled vacation packages must source all receipts to Massachusetts Costs not sourced to location of vendors Each package not a separate income producing activity Operation of business as a whole was the income producing activity; cited Boston Professional Hockey Assoc. Massachusetts – EUA Ocean State (App. Tax Bd.) Receipts from sale of electricity not sale of tangible personal property Department will not appeal, will follow ruling; refund opportunities 41 Allocation and Apportionment Sales factor sourcing - other than tangible property California Legal Ruling 2006-02 Services performed by unitary affiliate not excluded – considered directly performed for affiliate not on behalf of affiliate Cost of performance based on arm's length payment to affiliate or actual costs incurred by affiliate Indiana Letter of Findings 2006-02IT Insurance company receipts sourced based on personal services ratio 2005 ruling sourcing same receipts based on property and payroll factors withdrawn New Jersey Regulation clarified – trademark receipts sourced based on licensee's pro rata use in state according to its sales factor 42 Allocation and Apportionment Other sales factor issues California Legal Ruling 2006-01 discusses exclusion of property, payroll, sales related to nontaxable income Legal Ruling 2006-03 IRC § 338(h)(10) gains – occasional sale rule may apply; gain included using combined group factors IRC § 338(g) gains – occasion sale rule and payroll factor not applicable if single day return required Arizona Nonunitary partnership's receipts not included in corporate partner's sales factor numerator 43 Allocation and Apportionment Single factor apportionment Indiana H.B. 1001 – phase-in beginning in 2007 South Carolina H.B. 4874 For manufacturers and retailers In lieu of phase-in, must compute under old three-factor and single factor methods; only portion of tax savings from single factor will be permitted from 2007 until 2011 Wal-Mart (N.M. Tax Rev. Dept.) Intangible licensing company required to use single factor and source according to location of use by licensee Was held in abeyance pending KMart Taxpayer conceded nexus; argued zero apportionment 44 Allocation and Apportionment Payroll factor Plantation Pipeline (Ala. Dept. Rev.) Payments to affiliate for administrative services included in payroll factor; not leased employees Relied on C&D Chemical UPS (Pa. Supreme Ct.) Company with employees furnished by affiliate did not have a payroll factor 45 Allocation and Apportionment Special industry formulas FedEx Ground (Pa. Commw. Ct.) Formula = average receipts per mile x miles traveled Taxpayer could compute numerator using lower in-state average revenue miles rather than everywhere revenue miles Constitutional issues Stonebridge (Ore. Tax Ct.) Apportionment formula distortive; violated Due Process fair apportionment Commerce Clause not at issue because insurance company Court ordered total tax refund because insurance company provisions do not authorize alternative apportionment 46 Combined and Consolidated Returns Argonaut (Cal. SBE) Rejected taxpayer's attempt to include insurance companies in combined report Consistent with longstanding policy Alternative apportionment could not be invoked Inclusion impractical since insurance companies do not have taxable income Kidde America (Mo.) Amended return can be used to elect consolidated despite regulation requiring election by return due date 47 Combined and Consolidated Returns New York forced combination Premier National Bancorp (N.Y. DTA) Article 32 bank and Article 9-A subsidiary could not be required to file combined Economic substance existed; not solely motivated by tax considerations Hallmark (N.Y. DTA) Sales company not required to file combined with manufacturer Pricing study, concurrent documentation overcame presumption of distortion Affiliate established for valid business reasons Arm's length pricing not required to include "valuable organizational intangibles," such as customer lists Neither ruling is precedential 48 Franchise and Other Taxes AT&T (Ala. App. Ct.) Business privilege tax deduction for investment in other entities unconstitutional where tied to entities' doing business in Alabama Risk of multiple taxation insufficient to satisfy compensatory tax doctrine 49 Pass Through Entities Bender (D.C.) Unincorporated business tax did not violate Home Rule Act prohibition on taxation of nonresidents individuals UBT was enacted by Tax Act of 1947 and imposed by Congress Home Rule Act enacted in 1973, prohibition did not supersede or repeal UBT Reversed lower court decision 50 Pass Through Entities Northwest Energetic (Cal. Super. Ct.) Annual LLC fee ruled unconstitutional Levy was a tax not a fee Imposed on total income without apportionment; thus, violated constitutional fair apportionment requirement Not precedential However, protective refund claims will be held in abeyance pending appeal 51 Sales and Use Taxes – Software, Digital Goods Taxability of electronically transmitted software Colorado Software regulation revised effective May 30, 2006 Software exempt unless three criteria met Prepackaged Non-negotiable license agreement contained in package Delivered via tangible medium (not counting load and leave) Replaces obsolete regulation withdrawn several years ago that only provided limited exemption for custom software Pennsylvania State rescinded its prior Policy Statement. Current policy, beginning Nov. 1, 2005, is that canned software is taxable regardless of delivery format 52 Sales and Use Taxes – Software, Digital Goods Taxability of electronically transmitted software Massachusetts Taxable beginning April 1, 2006 However, software development and sale will now qualify as manufacturing for purposes of qualifying for the corporate excise single factor apportionment formula Georgia Regulation provides that electronically downloaded software is not subject to tax 53 Sales and Use Taxes – Manufacturing Exemptions Southwestern Bell (Mo.) Middle of the system equipment exempt, even though some manufacturing occurs at customer site, on customer-owned equipment Optional vertical billing services exempt Demonstrates broad application of exemption Current law provides explicit exemption for telecommunications equipment AT&T (Tenn. Ct. App.) Equipment not exempt because used to provide service 54 Sales and Use Taxes – Equipment Exemptions Concentric (Pa. Commw. Ct.) – internet service provider's equipment and wireline purchases taxable Manufacturing exemption inapplicable Uniformity clause challenge rejected because other industries subject to increased regulation Not exempt under Internet Tax Freedom Act because tax was grandfathered 55 Sales and Use Taxes – Other Exemptions Airlines American Airlines (N.Y. DTA) - Electricity eligible for airline maintenance/repair property exemption Advertising Verizon (Mass. App. Ct.) Printing costs for telephone directories not eligible for former advertising exemption Merion Publications (Pa. Commw. Ct.) Publisher eligible for direct mail advertising exemption even though advertising on behalf of others 56 Sales and Use Taxes – True Object Test Virginia H.B. 5002/Tax Bulletin 06-4 Legislation requires true object test to be applied on a statement of work basis, rather than an overall contract basis, for government contracts Effective for work orders entered into on or after July 1, 2006 Under old policy If overall contract was for services, contractor was subject to use tax on all purchases If overall contract was for goods, purchases were sales for resale and subsequent sale to governmental entity also exempt 57 Sales and Use Taxes – Subjectivity DaimlerChrysler (Ohio Bd. Tax App.) Manufacturer, not dealer, subject to use tax on "goodwill" repair parts Leasing - Citicorp (Md.) Lease termination payment not subject to sales tax Lessee returned equipment, so no "sale" or "exchange" to lessee Choice Hotels (S.Dak.) Franchisor not subject to tax on fees collected from franchisees and remitted to travel agents Travel agent commissions generally exempt Exemption not lost by franchisor acting as conduit 58 Sales and Use Taxes – Other Issues Bad debt deduction – DaimlerChrysler (Mich. Ct. App.) Vehicle finance company entitled to bad debt deduction Location of sale - Alabama Taxpayers may control situs of local sales and use tax Discrimination - DirectTV (N.C. Ct. App.) Imposition of sales tax on satellite but not traditional cable services did not violate Commerce Clause Differential tax treatment resulted from nature of businesses, not location of activities 59 Taxpayer Disclosure Massachusetts H.B. 4169 Penalty for failure to disclose an inconsistent return position IRC § 6662-like penalty Utah S.B. 139 Disclosure, penalties for taxpayers and advisors State level listed and reportable transactions No voluntary compliance initiative Effective January 1, 2007 West Virginia H.B. 4630 Disclosure, penalties for taxpayers and advisors Federal transactions only, no state level transactions Voluntary compliance August 1, 2006 through November 1, 2006 60


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subset: commoncrawl


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MSN Search's WebLog points out that MSN Search is now home to more Instant Answers (aka "direct answers") as web search engines continue to become "answer engines" for certain types of queries. According to the blog post, MSN has added more than one million facts to their database.
What's new?
+ Baseball Stats: Numerous statistics for historical baseball players and teams along with season data for current players. Stats from Baseball-Reference.com.
+ Football stats: Many lifetime and season facts for popular players and coaches. Stats come from Pro-Football-Reference.com.
+ Weather Statistics: Weather statistics for US states and major cities. Data from NOAA.
+ Government officials: Government leaders and world cabinet officials. Some data via Encarta other data via the CIA's Chiefs of State and Cabinet Members of Foreign Governments database. This database is updated weekly.
+ Current dates of major holidays and info about how holidays are celebrated. Data from the Office of Personnel Management (U.S.) and Encarta.
More examples in the blog post. Instant Answer results are found near the top of the page directly below the paid lists/sponsored sites.
In 2005 we saw Yahoo, AOL,
Google, and MSN Search get more involved in the direct answer space (Y and G have offered some search shortcuts for several years) while Ask Jeeves (they've been offering Smart Answers since 2003) continued to develop and more of them.
What's New for 2015?
You spoke, we listened! ClickZ Live New York (Mar 30-Apr 1) is back with a brand new streamlined agenda. Don't miss the latest digital marketing tips, tricks and tools that will make you re-think your strategy and revolutionize your marketing campaigns. Super Saver Rates are available now. Register today!


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Added Oct 8, 2013
by JuliaBobbin
Melbourne, Austr...
Yay I made it to round 2 of Project Sewn
This weeks challenge is make something from an era of your choice. I chose the 60's.
I used a Butterick pattern that was originally released in the year 1960 to create my look. I added white buttons and trim to give a slightly nautical look and I love the result!
Once again if you like my dress I'd LOVE it if you VOTED for me and my dress here.
For more details and photos, check out my blog post over at Julia Bobbin
Thanks to everyone who voted for me last week!
Oct 10, 2013, 01.36 PMby Fantasywriter
I'm totally charmed. Delightful!
Oct 10, 2013, 01.38 AMby Joanna Guo
Wow!!! That's super cute!!!!
Thanks Joanna!
Oct 9, 2013, 07.31 PMby gimmeonekiss
sooo 50ies!!
And lots of fun :)
Oct 9, 2013, 09.53 AMby cris orange
lovelly dress – you have my vote :)
Thank you, I really appreciate it!
Oct 9, 2013, 07.43 AMby Ellen Hatteland
Really lovely – cute and romantic dress! What a great job :-) I will definitely vote for you!
Thanks so much Ellen :) Well my two year wedding anniversary is coming up soon so maybe I should wear it then! x
Oct 13, 2013, 02.01 PMby Ellen Hatteland
Congratulations! You will be very Happy to wear this gorgeous dress on your wedding anniversary day – and it will bring you good Luck and Happiness! <3 Cheers!
Oct 9, 2013, 07.37 AMby Matterhorn
Hi Julia, voted for you and your lovely dress. SOOOO nice se colors. Great job!
Oct 10, 2013, 03.25 AMby JuliaBobbin
Thanks so much :)
Oct 9, 2013, 02.30 AMby Shelly Moher
You look completely adorable I love your dress!! Great job it is perfect and I voted for you!
Oct 9, 2013, 02.50 AMby JuliaBobbin
Thanks so much Shelly, I really appreciate it!
Add to Favorites 14 people added it
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UFOs, albino crocs and 'cat-erole'
WHEN the Herald Sun's Matt Cunningham moved to the Territory, he was soon writing stories on UFOs, crocs, yowies and horny kangaroos. Here he shares his memories of legendary NT News stories.
Police raid Alice house for drugs
POLICE have raided a house in Alice Springs looking for an illicit drug laboratory on Friday.
Giles sails into storm of TIO protest
ADAM Giles has staked his political future on the sale of TIO – on getting a deal through Cabinet and winning the forgiveness of angry voters.
Brave leap to help drowning stranger
A STUDENT dived into a pool and performed a CPR routine learned just four months earlier in a desperate attempt to save the life of a drowning stranger.
Legacy of land rights champion
LAND rights champion Kwementyaye Stuart has been remembered as a powerful leader who gave Aboriginal people "freedom and justice".
Purick supports women's rights
CONTROVERSIAL MLA Kezia Purick has come out in support of Territory women forced interstate and online to get access to banned abortion drug RU486.
Mums left to cope without support
MELISSA Brunet is worried having a baby in Darwin will mean she won't have access to essential services to cope with post-natal depression.
President Obama's very bold move
HE JUST copped a shellacking from the voters, but Barack Obama is only getting bolder. The president's latest move has enraged his opponents.
Pooh banned from playground
WINNIE the Pooh has been banned from a playground in Poland after councillors declared his state of undress and "dubious sexuality" inappropriate for children.
'I made $1m playing Call of Duty'
TWENTY-TWO-YEAR-OLD Matt Haag makes more than you do by playing video games. Here's how he does it.
Bus that'll never run out of gas
A NEW 'Bio Bus' which has begun operating in the UK uses a fuel that will never ever run out. Human waste.
Why Bill Cosby will not be charged
MULTIPLE women with consistent and similar stories have accused Bill Cosby of sexually assaulting them. Authorities describe them as credible. So why isn't he facing charges?
Aussie bedrooms 'hacked' by cam site
AUSTRALIAN cameras - including baby monitors - are among thousands that have been hacked by a disturbing 'Peeping Tom' website. Are you being watched?
Teenage mutant toad with extra leg
THE invasion of cane toads into the Territory has taken a turn for the weird, with the discovery of a five-legged mutant toad in the rural area.
Tourist not taken by croc
A GERMAN tourist who abandoned his tent next to a notoriously croc-infested Territory billabong has turned up alive — in hospital.
Remembrance Day
Territorians gathered at The Cenotaph at Bicentennial Park on Remembrance Day to remember those who have fought for their country.13
Noonamah Frog Races
It's the race that stops a pub. But, instead of starter guns and horses there are spray bottles and frogs. It is the Noonamah Frog rac...12
Electric Storm
Halloweeners partied into the night dressed in their spookiest costumes for the 2014 Electric Storm dance music festival at the Darwin Ski C...16
Soldiers test military skills
1st Brigade soldiers and US Marines have been testing their military skills against each other during a week long military skills competitio...30
Sky-high ambition for new towers
A $100 MILLION plan for the former Melanka site includes three new eight-storey building towers.
Missed connections raising tensions
ERRATIC mobile phone service on the Telstra network caused frustration for many Alice Springs residents and visitors over the past week.
Dan gets on a roll for Movember charity ride
A PILOT is planning to ride a girls' bike to Katherine in the name of men's health — and might well end up with a tattoo who knows where in the process.
Bishop's reef claim 'defies science'
THE Abbott government's claim that the Great Barrier Reef isn't in danger defies all available science, according to a leading international expert.
Gammy could become Australian citizen
BABY Gammy — still at the centre of a surrogacy scandal in Thailand — could become an Australian citizen as his new family lodges application.
Lambie and Palmer hurl insults
Steven Scott and Kate McKenna THE war between Clive Palmer and Jacqui Lambie has escalated, with the Tasmanian senator accusing her former political benefactor of running a mud-slinging campaign.
Pregnant man 'stalked ex with GPS'
BREKKIE WRAP: THOMAS Beatie, the transgender man who made headlines in 2008 while pregnant, has been arrested for allegedly stalking his ex.
How royal's $5b fortune will be split
HER kids were worried when Spain's Duchess of Alba married a toyboy in 2011. Her will however shows all six will be looked after while he gets nothing.
From beauty queen to addict
POLICE have used a mugshot of a former teen beauty pageant winner to demonstrate the ravages of methamphetamine abuse.
Bill Cosby: Should the show go on?
BACKLASH: Our opinions on the most talked about stories of the week.8:37
Students hide in FSU library with shooter on the loose
Students are given instructions over speakers as they hide from a shooter on the loose at FSU library.0:30
Vettell to replace Alonso at Ferrari
Sebastian Vettel will replace Fernando Alonso at Ferrari when the Spaniard departs at the end of the season.0:45
Clive Palmer storms off Lateline
PUP leader Clive Palmer has done the runner again during an interview with Lateline's Emma Alberici. Courtesy ABC0:25
Alice Springs
Gold Coast
- New UK hostage video released
- American to head up PR for William, Kate
- Major Sydney factory fire extinguished
- Man falls to death at Sydney car park
- Online treatment eases postnatal blues
- Palmer wants all to agree on finance laws
- Woman dead in Melbourne house fire
- Painting by Hitler goes on sale
- Andy Coulson released from prison
- Obama vows more fair and just immigration
New stadium at Marrara?
TERRITORY rugby league officials are anxiously waiting on an announcement from the NT Government on the construction of a 'new' facility at the Marrara sporting complex.
Nicholas slam dunk Bandit
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Comic proves going back can be illuminating
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Playstation 3
Unlockable titles for Metal Gear Rising: RevengeanceHome / Playstation 3 /
This page contains Metal Gear Rising: Revengeance Unlockables for Playstation 3 called "Unlockable titles" and has been posted or updated on Jun 29, 2013 by ian25. Let us know what you think of this Unlockable by thumbs voting.
- Developer: PlatinumGames
- Publisher: Konami
- Genre: Action Adventure Modern
- Release Date: Feb 19, 2013
- ESRB: Mature
Unlockable titles
To unlock the following titles, complete the following tasks:
|How to Unlock:
|Battle Tested
|Total the game on Typical difficulty or greater having actually been identified on a minimum of 50 celebrations.
|As soon as, total the game on Very Hard difficulty within 3 hours without passing away.
|Divine Wind
|Total the game on Revengeance difficulty within 3 hours without passing away.
|Gale Force
|When, full the game on Tough difficulty within 4 hours without passing away.
|Hard Worker
|Get a score in every Rated Struggle in the game. This consists of an option of optional/hidden battles.
|Huge Deterrent
|Total the game on Typical difficulty or greater without eliminating a single Cyborg, Armored Cyborg or Cyborg Berserker.
|Jack the Ripper
|Perform a minimum of 1,000 pieces on enemies while in Cutter Mode.
|Light Breeze
|As soon as, full the game on Easy difficulty within 5 hours without passing away.
|Light Drizzle
|Total the game on Regular difficulty or greater in 12 hours or even more.
|Lightning Bolt
|Acquire a general B-Rank or greater on all difficulty levels.
|Lightning Speed
|Full the game on any difficulty within 2 hours.
|Mr. One Percent
|Make a minimum of 300,000 BP throughout a playthrough on Regular difficulty or greater.
|Naked and Unloved
|Full the game on Tough difficulty level or greater without updating Raiden's Life or Fuel Cell capability.
|Do away with 50 or even more enemies with Ninja Gets rid of throughout a playthrough on Typical or Above.
|Passing Rain
|Full the game on Regular difficulty or greater in less than 8 hours.
|Preciseness Machine
|Cleanly sever a minimum of 30 of all kind of body components in Cutter Mode throughout the course of a complete playthrough without damaging them.
|Rain Shower
|Total the game in 10 hours or even more, with 10 deaths or even more, and use in extra of 20 Life recuperation items or even more.
|Total the game on Regular difficulty or greater while utilizing the High-Frequency Cutter solely as Raiden's main weapon.
|Strong Wind
|When, total the game on Regular difficulty within 4 hours without passing away.
|Sworn to Secrecy
|Full the game on Typical difficulty or greater having actually been identified less than 35 times.
|Thunder God (Master of Thunder)
|Get a general S-Rank for all chapters, on all difficulty levels.
|Full the game on Difficult difficulty or above without passing away, and without making use of a single space of Repair work Nanopaste.
More Unlockables
Back to all Cheats
Stuck on this game? Set a specific, clearly defined question and let others answer your question or view answers to previously asked questions. If you think you are an Metal Gear Rising: Revengeance expert then please try to help others with their questions.
Latest Questions
Fighting with the muscle bound Politician
From: Blade
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Have you ever wanted to give a friend a few Hearthstone Expert Card Packs? Or gift that epic Iron Skyreaver mount to your World of Warcraft guildmate? Good news! We've got you covered with one simple solution — the Battle.net Gift Card.
This €20/£15 gift card is now available at a wide range of retailers across Europe. Simply pick one up at any of the stores listed below and give it to a friend. All they need to do is claim the code on the back of the card in order to charge up their Battle.net Balance, which can be used to purchase a variety of Blizzard digital items, games, and services. You can also use the gift card to charge up your own balance.
For a full overview of what you can buy with Battle.net Balance, visit the Battle.net Shop. Here are just a few examples of the cool stuff you can give a friend via the Battle.net Gift Card:
You'll find a list of retailers offering the Battle.net Gift Card below. Remember that you can also gift your friends specific digital items directly from the Battle.net Shop.
United Kingdom: GAME, Grainger Games, ASDA
Germany, Austria, Ireland, Finland, Denmark: Gamestop
Belgium, Netherlands: Bart Smit, Game Mania
Sweden, Spain: Game, Gamestop
France: Micromania
Bred for war by brutal Iron Horde beastmasters and girded for battle in black steel and smoldering flame, the monstrous Iron Skyreaver suffers only the most fearsome of masters to ride it. Like a blazing comet foretelling doom and fiery destruction, hurtle down from the heavens upon this epic mount to herald your own campaign of conquest!
The Iron Skyreaver is now available for purchase from the in-game Shop! Once purchased, the mount will be available to all present and future characters on a single Battle.net account.
Avoid the (zerg) rush at the mall and go digital with your holiday shopping. For a limited time, you can save up to 75% on digital copies of select Blizzard games:
SAVE up to 75% on World of Warcraft
SAVE up to 50% on StarCraft II
All of these digital offers are now fully giftable in the newly revamped Battle.net Shop, making it easier than ever to hook up your friends, family, and zerglings with a new Blizzard game this holiday season.
Sale ends December 2 at 11:59 p.m. PST.
P.S.—Our treasure goblin scouts have also sighted a few special deals on Diablo III for the PS3, Xbox 360, and PC/Mac, but only at select retail locations. Check with your local retailer for details and availability.


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- Put the watch on. For a strap style that adjusts to your wrist, feed one end of the strap though the buckle and insert the retainer pin in a hole, like putting on a belt, so it feels comfortable on your wrist. Ensure the watch fits onto your wrist so that the watch is neither too tight (so as to cut off blood circulation) or too loose (so to fall over your wrist and onto your hand, possibly coming off completely). Watches with stretchy bands go around the hand onto the wrist. Clasp-style watches require catching the clasp with the opposing ring and snapping the clasp shut to secure the watch
- Report to your local jewelry store for a proper fitting. Jewelry store personnel are experts at fitting watches. This step is likely to be required if the watch you are wearing has metal links because such watches require special tools to remove links in order to fit the watch properly. Jewelry store personnel are also equipped to fix leather or rubber strap watches should those watch straps break
How to Clean a Wristwatch:
- Environmental pollutants and salts and oils from your skin build up on a wristwatch over time. These not only make the watch look dirty, but damage the watch's metals and other materials, such as leather straps. To keep your watch looking and functioning well as long as possible, you should clean it often--at least once a week if you wear the same watch daily. Cleaning a wristwatch takes little time and effort
- Use clean toothpicks to remove residue from between metal links, as worldofwatches.com suggests. Do this gently so the toothpick tip does not break off
- Use a soft toothbrush to clean stainless steel or rubber watch bands. Wet the brush under running water and place a drop of a mild soap (such as hand soap) on the bristles. Hold the watch by the face to avoid splashing that area with water (even if it is water resistant) and brush the band with the soapy toothbrush. If your band is of a soft metal (silver or gold), use a soft cloth instead of a brush. If the band is leather, do not use water or soap--clean with leather cleaner, applied to the band with a soft cloth only
- Rinse metal bands with clean water--again make sure you hold the watch by the face to avoid that area getting too wet
- Dry the watch band with a soft towel. Wet a cotton swab with water and clean the back and front of the watch, including the face. Dry this area with a soft cloth
Package Included:
- 1 x Wrist Watch
If the order has not been shipped; please contact DinoDirect Live Support for order cancellation.You will get your refund within 24 hours.
If the order has already been shipped; you may return the item to us postmarked within 30 calendar days of delivery. Before that, please contact our Live Support to inform that.
In that case we will refund you the payment excluding actual shipping fees already incurred.
If the item is defective, please contact DinoDirect Live Support and send an email to us at firstname.lastname@example.com attached an image or video file clearly showing the defect of the product. And we will give you a response within 24 hours whether we will resend the item or refund the payment to you for compensation.
For customization, please consider carefully before ordering.Because we do not accept return and replacement.
Quantity Range
|Unit Price
|Enter Wholesale Channel>>
• If the order has not been shipped; please contact DinoDirect Live Support for order cancellation.You will get your refund within 24 hours.
• If the order has already been shipped; you may return the item to us postmarked within 30 calendar days of delivery. Please contact our Live Support to inform that.
• Please contact Live Chat or click here to learn more return policy.


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Earn 2x rewards points on all UGG® Australia styles! – Shop now –
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Hobo International Friar is the perfect size, simple silhouette, and a cool heritage feel.
Hobo was founded in 1991 by Toni Ray in Annapolis, Maryland. Toni believed that quality and cool never go out of style!
Hobo Friar Black Leather Women's Handbag
Features include:
The interior lining for Hobo bags and wallets changes every season. The bag interior lining may not match the image shown.
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Text and photos by Stephanie Johnston
It's been almost four years since the water and sanitation districts of Orange County, Calif., began operating the world's largest system to turn wastewater into potable water via the same three-step treatment process that purifies baby food and medicines: microfiltration, reverse osmosis, and ultraviolet light with hydrogen peroxide disinfection.
That effort piggybacked on an earlier partnership: the agencies' 1970s-era effort to keep the Pacific Ocean from entering the aquifer that supplies 65% of the drinking water for 2.4 million people. That's when the Orange Conty Sanitation District began supplying secondary treated wastewater at no charge to the Orange County Water District, which purified the effluent via reverse osmosis before injecting up to 22.6 mgd into wells to recharge the aquifer
By the 1990s, population growth and seawater intrusion prompted the agencies' next partnership via the Groundwater Replenishment System. Instead of increasing its existing plant's capacity to 35 mgd, the water district's $481 million, 70-mgd advanced water treatment facility processes 96 mgd of secondary treated wastewater. By 2020, water managers expect the system to supply 43% of the region's water.
I jumped at the chance to see the world-renowned facility when Siemens Water Technologies, which provided the facility's Memcor CS microfiltration system, invited me on a tour after the recent WEFTEC water/wastewater trade show in Los Angeles.
The hour-long presentation was led by Mehul Patel, PE, who has worked for the Orange County Water District since interning there in 1996. He loves what he does and has mastered the art of boiling down complex engineering concepts into layman's terms. If you ever get a chance to pick his brain, do it.
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2014 Hanley Wood Media, Inc. All rights reserved.


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LIMA, Nov 20- Peru is planning to introduce a law to cut corporate and personal taxes as part of a reform package that analysts welcomed as an "audacious" attempt to revive a slowing economy. The government will submit a bill to Congress that will seek to gradually reduce company income tax to 26 percent by 2019 from the current 30 percent, announced Finance Minister...» Read More
Sept 29- Civeo Corp, the provider of oilfield accommodation services recently spun off by Oil States International Inc, surprised Wall Street on Monday by saying it would not convert to a real estate investment trust and would instead relocate to Canada for tax purposes.
NEW YORK, Sept 3- When everyone else starts loading their backpacks and shopping the back-to-school sales, I know it is time for me to dive back into TurboTax. That's because fall is the perfect time to plan my approach to the tax forms I won't file until next April. By using the next four months strategically, I may be able to reduce the amount I have to pay then.
FRANKFURT, Aug 27- U.S. car service Uber is planning an aggressive expansion in Germany despite a backlash from cities such as Berlin and Hamburg, which have questioned its right to operate in highly regulated markets dominated by traditional taxis. Currently, Uber operates in Berlin, Hamburg, Munich, Frankfurt and Duesseldorf.
FRANKFURT, Aug 27- U.S. car service Uber is planning an aggressive expansion in Germany despite a backlash from cities like Berlin and Hamburg, which have questioned its right to operate in highly regulated markets dominated by traditional taxis.
The SEC said Toth called his financial advisor and arranged to buy 5,000 shares of O'Charley's after his client revealed the impending acquisition during a tax-planning meeting. Nash bought 10,000 shares, while Schlossberg tipped his business partner, Moshe Manoah, and the two of them jointly bought stock using an account held by Manoah's wife, the SEC said.
Robin Williams made provisions for his kids and tried to protect them from estate taxes, but experts say he could have done better by them.
NEW YORK, Aug 4- Texas tycoon Sam Wyly and his late brother Charles' estate should pay about $750 million in damages for their role in a fraudulent offshore tax scheme, a lawyer for the U.S. Securities and Exchange Commission told a judge in New York on Monday.
Having a family talk about parents' goals for old age is never easy, but experts say it needs to happen more often. Here's how.
*Merck rises as results beat expectations, but Pfizer slips. Windstream Holdings jumped 12.8 percent to $11.88 in its busiest trading day on record after the company filed to spin off assets into a tax-efficient publicly-traded real estate investment trust.
LONDON/ MUMBAI, July 22- Indian generics firm Lupin, some U.S. drugmakers looking for a tax-saving deal in Europe and private equity funds are planning to bid for a range of older drugs being auctioned by GlaxoSmithKline, five sources familiar with the matter said.
NEW YORK, July 1- The U.S. Treasury Department has just given a tax break and its blessings to retirement savers who want to buy long-term deferred annuities in their 401 and individual retirement accounts.
*Greece plans to cut tax for oil/gas firms to 25 pct from 40 pct. LONDON, July 1- Greece is planning to cut tax rates for oil and gas companies as it wants to attract them to help exploit its untapped offshore hydrocarbon resources, its energy minister said on Tuesday.
CNBC contributor Herb Weisbaum explains how consumers can combat an alarming trend in the underworld of tax fraud -- crooks pretending to be IRS or U.S. Treasury agents calling about a problem with your tax return. It's a scam that continues long after tax season officially ends.
Some $59 trillion will be passed down by 2061, and for charities, the potential is huge. Here's how they can tap the flow.
Philip Seymour Hoffman's will was 10 years old, and experts say that was just one of the problems.
When most people think taxes, usually the first word that comes to mind isn't 'logical.' It appears that is true outside of the United States as well.
A US appeals court struck down the IRS's authority to regulate tax-return preparers, dealing a blow to the Obama administration.
Tax season is here after a great year for the stock market, making this a good time to tally up the deductions you can use. Try these.
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Identity theft is already a serious problem—the No. 1 complaint to the FTC—and tax-related identity theft is a growing part of this crime spree.


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Showing 4 results within any distance of "Woodland Hills, California" in category "Single Family Homes"
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Simi Valley 4 Bedroom, 2.5 Bath House With over 2600 sq.ft. and a huge bonus room. Open and spacious feel....
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"Absolutely delicious. Ten people watching football on a cozy Sunday all raved. Thank you for the perfect chili recipe!" – BuffaloGal
"Hands down, the BEST chili I have ever had. Rich, hearty, and complex flavors. Delicious!" – Kris0579
Recipe of the Day
Quick and Spicy Chili
Packed with beef and spice, this chili is sure to please. Also works with ground turkey, or the meat may be omitted.
Emily H.
Similar Recipes | More Daily Recipes
A tangy, spicy ground beef and kidney bean chili you make in the slow cooker.
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Chili I
Laura's Quick Slow Cooker Turkey Chili
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My Chili
Grandma's Slow Cooker Vegetarian Chili
Slow Cooker Chili II
White Chili I
Choose from dozens of top-rated roast turkey recipes, from stuffed to deep-fried.
We're counting down from now until Thanksgiving with a great pie every day. Join the fun.
Delicious recipes, party ideas, and cooking tips! Get a year of Allrecipes magazine for $5!
Watch how easy it is to make a hearty chili in this video.
See how to make a hearty, flavorful chili in your slow cooker.
See how to make a simple smoked sausage and white bean chili in just minutes.


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Canada's Insurance and Risk Magazine
Canadian Broker Network and Intact Financial Corp. announced Wednesday that they have reached an agreement whereby CBN will acquire Intact affiliate South Western Insurance Group Ltd., a wholesale insurance intermediary that provides brokerages with specialty and niche insurance markets.
Terms of the transaction, which is expected to close by the end of the year, were not disclosed.
The acquisition marks CBN's expansion into the wholesale insurance market and complements its existing activities, according to a company statement.
Its ownership will provide South Western with the ability to expand its relationships with insurance companies which will greatly benefit South Western's brokers, the statement noted.
"This acquisition is a tremendous opportunity as it allows us to enter an important segment of the brokerage industry," Daryn McLean, chair of Canadian Broker Network noted in the press statement.
"With more than 50 years supporting brokers, South Western's growth potential is significant thanks to its strong industry relationships, experienced professionals and unique underwriting expertise in niche and specialty insurance products."
"We are pleased to have found in CBN the perfect organization to help South Western realize its growth potential," said Louis Gagnon, president and CEO of Intact added in the news release. "Under the strategic direction of CBN, South Western will be well-positioned to better serve the needs of insurance brokers across the country."
Upon closing, South Western will operate as an independent subsidiary of CBN with its own leadership team, name and brand. "At South Western, brokers can always count on an impressive team of committed and talented employees," Mack Rooney, president of South Western Group said in a news release.
"Moving forward, the current team will play an even greater role in strengthening our industry relationships and expanding our activities."
DisclaimerNote: By submitting your comments you acknowledge that Canadian Underwriter has the right to reproduce, broadcast and publicize those comments or any part thereof in any manner whatsoever. Please note that due to the volume of e-mails we receive, not all comments will be published and those that are published will not be edited. However, all will be carefully read, considered and appreciated.
Remnants of Change
As always, the reinsurance market here in Canada and around the world remains in a state of change, with reinsurance companies constantly working to reinvent themselves by holding firm to what has worked in past, but also innovating to address...
Under Development
Land use planning is a tool that many local governments around the world use to reduce the risk of flood damage. Now, several Canadian communities have begun to incorporate planning tools, such as development permits, into comprehensive...
Canadians Go International
In an era of rapid European expansion, some of the most dominant British and French enterprises of the 17th century ruled the fur trade via negotiated treaties with Canadian First Nations communities. But beaver scarcity caused northward...
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Lowongan Kerja Asuransi Astra Buana
ASTRA INSURANCE (PT Asuransi Astra Buana) is the Indonesian market leader for General Insurance industry, subsidiary of PT Astra International Tbk. We are committed to giving the best solutions, tailor-made to perfectly match our clients' insurance needs. Covering award-winning retail brands such as Garda Oto and Commercial Insurance products, our branches can be found in major cities all over Indonesia.
We believe that people play the star role in our business. At Astra Insurance, we've created a dynamic and stimulating workplace where creative individuals can achieve their goals, both professionally and personally. If you are a smart, active, passionate, and driven professional, we invite you to realize your potential and grow together with us to bring "peace of mind to millions"
Information Technology Staff
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Added Aug 6, 2013
Winter Park, Uni...
For this dress, I cut out the fabric for 2 simple shift dresses, one in the solid green, and one in a floral fabric (an old sheet), then I sewed them together. After I sewed them together, I drew the designs on the dress and then I sewed over my drawings. After that, I cut out the top green fabric with tiny scissors, careful not to cut the fabric on the bottom. It was a very time consuming process but I think it turned out really great.
Aug 18, 2013, 10.34 AMby nishavinod2009
brilliant and well done!
Aug 18, 2013, 12.23 AMby Fantasywriter
Brilliant design work with a stunning result. Did you use silk paints for the artwork?
Aug 6, 2013, 04.37 PMby loyl8
very cute… great idea and great pattern you made!!!
Aug 6, 2013, 12.20 PMby kisses
Very artistic and it looks good
Aug 6, 2013, 08.12 AMby Mary Athey
its stunning and looks so good on you. you should try and get some lighter photos of your dress as well x
Aug 6, 2013, 05.05 AMby sophia329
I've been wanting to try this technique! Your dress looks great!
Aug 6, 2013, 03.54 AMby Manic Pop
Oh my god…… this is AMAZING! I can see how it would be super time-consuming, but I think the outcome is well worth it!
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The Citizen Part TwoDec 24, 2010 Full Version 37 comments
The release is upon us! The mod has been uploaded to moddb and should become available soon! It may be available on PlanetPhillip a little earlier than...
Set in and around City 17, "The Citizen Part Two" contains the next three chapters of our citizen's story. After the events of the previous two chapters, you find yourself rescued from the grave by rebels, among whom you are now a valuable asset. Taken to a makeshift field hospital, you recover in the hands of rebel medics. But the Combine are determined to crush the rebels out of existence, and the peace can't last long. You will face choices, and how you decide to proceed will ultimately dictate how the story plays out for you. Some choices are less obvious than others, and require you to take initiative where you otherwise might be distracted. One way or another, it's time to take back the city.
1 comment by Kasperg on Mar 7th, 2014
In the following days, hopefully, the Moddb profile for the next release will be authorized and available in the following link, where we will post any new media and news.
We have decided to name the mod "The Citizen Returns" instead of "The Citizen Part III" because it will include the maps that made up Part II, and because this 17-map mod is what we originally intended to release as a sequel to 2008's "The Citizen" (it will be evident if you re-watch the first trailer for Part II).
The mod profile states that the release will take place around May. Hopefully all the voice acting and private playtesting will be done by then. It's a realistic date.
We really want to put this behind us and concentrate on Random Quest II.
The release is upon us! The mod has been uploaded to moddb and should become available soon! It may be available on PlanetPhillip a little earlier than...
Still concerned/hampered by the update devs? I see you took down the news post o.O
We've partially solved most of the issues. There are still problems regarding the original scene files (are we expected to ask all players to extract content from the gcf files??) that need some thinking, but we can test our own custom scenes and dialogues again.
Looks pretty good.
Hope you'll keep up the good work, I'll track this!
a release date would be nice
More bad than good would come out of us guessing a release date at this point.
Too may external factors (like last week's surprise HL2 update that almost killed this mod) take part in all of this.
i really hate the hl2 update ruined hl2 for me no more mods :(
Those bastards!
Ooooooooooooh awesome!!!
Part One was fun as and i really enjoyed it as a mod. part II looks equally as good if not better. ill be tracking and following closly!
A quick note for anyone following. Good progress on the mod this week. Citizen2 is not abandoned - not by a long shot. Make no mistake - there is still a lot of work to do before we are finished. But the good news is that, in some ways, the mod is almost complete. There is no way we would abandon it at this stage. To do so would be to throw away a great deal of work, of which we are very proud.
So anyway, so far this week I've been working on one of the biggest maps in the mod. This map has been structurally finished for a long time, so I've spent the time just on gameplay events. I don't want to give away any plot yet, but essentially there comes a point in C2 where the player gets to make a really significant decision about how to approach a combat situation, and there end up being 3 completely different ways to experience this particular map. The differences are not just subtle either, the gameplay experience really changes and I think this part of the game will definately make some players want to play the mod more than once, to see the different options.
I spent the last three days working on just one of the possible gameplay routes. I'm hoping to get this particular branch finished off after I get done with my day job today. Hopefully by the end of this week, I'll have two of the routes completed. I should get a nice chunk of time to dedicate to it this weekend.
Gotta run. Lunch break is over!
Highest Rated (4 agree) 8/10
I genuinely enjoyed this mod a great deal. Meticulously well mapped with regard to the multitude of structural levels with a wonderful array of interior styles ! Visuals were excellent - from the TOD lighting, texturing, decals ( loved that bank banner ! ) along with the emphasis on a wide array of art throughout ( which I really appreciated ). Loved the the constant usage of strong colors from beginning to end as well. A moment on the Casino - loved it ! The amount of thought, time and effort taken…
Jan 8 2011, 2:46pm by jjawinte
Promote The Citizen Part II on your homepage or blog by selecting a button and using the HTML code provided (more).


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According to data from the Bureau of Labor Statistics, 3.5 million people fall into the category of the long-term unemployed—defined as those individuals who have not had a job for 27 or more weeks. To put this into greater perspective, the long-term unemployed make up a little more than 35% of the total unemployed. The … Read More »
Your resume should be written with the reader in mind, and that means you need to understand who the reader will be. Therefore, beyond the usual advice on avoiding writing mistakes, you need to aim for a resume that will be read easily, give a professional impression, and influence a favorable outcome.
Most resumes will be filtered by … Read More »
I consider myself fortunate to have had some great bosses over the years. Even when I was 18 or 19 and working for a large telecom company during the summers, I had someone that I felt was looking out for me and would "show me the way". But good bosses come in and out of … Read More »
Entry into the military is difficult. The training you receive will break you down, than rebuild you back up to become a basically trained combatant, than leader, and finally a specialist within an array of occupational fields. This process is where we lose the fundamental values and experiences of the real world. For years we … Read More »


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6th Grade Girls Volleyball Tryouts
6th Grade Girls Volleyball tryouts will be held on December 2, 4, & 5. On December 2 & 4, tryouts will be held 5:30-7:30 p.m. @ Ball Charter. On December 5, tryouts will be held 3:30-5:30 p.m. at Ball Charter (LMS students will have a ride over to BC for tryouts but will need their own ride home). If more than 35 girls tryout, first round cuts will be made after the second day of tryouts. Only students participating in tryouts will be permitted in the school/gym during tryouts.
SBCS is now offering parent library accounts!
Parents are now able to check out up to 10 books for 2 weeks at a time at the school library. Our school library has nearly 12,000 titles for all grade levels in fiction, non-fiction, biography, picture books and more! We also have a growing collection of high-level (gold and silver) books and classics for advanced readers and adults. The library is open by 8:30 every morning, all day during regular school hours, and until 4:30 every evening. Please stop by to set up an account and start checking out books for you and your family today!
Good News!
District 186 has extended the free breakfast and lunch program to all students in District 186 including Ball Charter.
Family Read Aloud Book Club
MaryAnn Rupcich
School Supply Lists
2014 - 2015
Dec 11
Talent Show Rehearsals
Photos 2 days ago Ball Charter Lego League participants had a celebration with all the teams on Monday. Thanks to all the coaches who have organized our teams.
Athletics: Game and Practice Schedule 11/28-12/1
News 2 days ago Friday, November 28 No School 8th GBB practice @ BC 4:00-5:30 pm Saturday, November 29 7th BBB practice @ BC 8:00...
No 6th Grade Boys Basketball Practice on 11/24
News 4 days ago There will be no practice this evening due to the 7th & 8th boys basketball game. Also, there are no 6th grade boys basketball games this weekend.
Athletics: Practice and Game Schedule 11/24-11/29
News 4 days ago Monday, November 24 7th & 8th Boys Basketball @ Rochester 4:30 pm 8th GBB practice @ BC 5:00-6:30 pm Cheer...
Athletics: Practice and Game Schedule 11/15-11/20
News Nov 14 Saturday, November 15 7th BBB practice @ BC 8:00-10:00 am 6th BBB vs. WMS @ JMS 9:30 am & 10:15 am 6th GBB vs....
7th Grade Girls Basketball Regional Information
News Nov 14 The 7th grade Lady Leopards basketball team will play their first round regional game on Saturday, November 22 at 10...
7th Grade Boys Basketball @ Pleasant Plains Tournament 11/14
News Nov 13 The 7th grade boys basketball team will be playing St. Agnes on Friday, November 14 @ Pleasant Plains High School. Game time is 6:15 p.m. The bus will leave LMS at 5:00 p.m.
Photos Nov 7 Ball Charter students celebrated reading 200 steps today. They read with their buddy classrooms as a reward for accomplishing this goal.
Photos Nov 7 Springfield Ball Charter School held a celebration to thank our veterans and learn the history...


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Neighbors Welcome Redford High Demolition
As the demolition continued this week at Detroit's old Redford High School, area residents are thrilled.
Grant To Allow Allen Park To Hire 6 Firefighters
The cash-strapped suburb of Allen Park is getting federal help to hire six firefighters.
Police, Firefighters March On Manoogian Mansion
Frustrated Detroit firefighters and police officers took their message to Mayor Dave Bing's home on Friday.
Taylor Mayor Has Change Of Heart, Accepts Grant To Keep Firefighters
The mayor of Taylor will not be going to jail for contempt of court, after changing his mind and accepting an $8.1 million grant that will allow the city to hire back 32 laid off fire fighters.
Hamtramck Proposes Partnership With Detroit Fire Department
To help raise money for its own fire department, the City of Hamtramck is offering a helping hand to the City of Detroit when responding to emergencies.
Firefighters Save Colleague Who Fell Through Stairs
Detroit firefighters had to rescue one of their own Tuesday morning while battling a fire on the city's west side.
Detroit Neighbors Protest Firehouse Closure
Community members say there has been a rash of fires recently and they will fight to keep this essential service.
Detroit Fire, Police Departments Suffer Deep Cuts
A city plagued by arson fires now has fewer engines on the streets and police officers on patrol.
Federal Grant Helps Detroit Keep Firefighter Jobs
A federal grant will allow Detroit to keep more than 100 firefighters scheduled to be laid off.
Bing: Detroit To Lay Off 164 Firefighters
Detroit Mayor Dave Bing says he's laying off 164 city firefighters, but that he expects the city will get a federal grant to fund and restore 108 of those positions


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Need an Easy Sauce for Steak
- sivyaleah Feb 14, 2007 08:28 AM
Making filet mignon for dinner tonight. Was going to grill it, but now I'm thinking pan cooking might be better, so I can make a sauce to go w/it - just to do something different. Nothing too complicated, maybe something with shallots, herbs and wine? Nothing cheesy and heavy.
Any suggestions?
1 bunch fresh parsley, chopped
8 cloves garlic, minced
3/4 cup olive oil
1/4 cup sherry wine vinegar
3 tablespoons lemon juice
1 teaspoon salt
1/2 teaspoon ground black pepper
1/2 teaspoon ground cayenne pepper
In a blender or food processor, combine the parsley, garlic, oil, vinegar, lemon juice, salt, ground black pepper and cayenne pepper. Mix well, but do not puree.
re: JNUNZMAN
Badia Spices sells an 8 oz. plastic jar of Chimichurri sauce that is not bad; have you tried it? I will save your recipe and try it fresh sometime.
re: JNUNZMAN
JNUNZMAN - I made your Chimichurri sauce tonight and served it with a grilled porterhouse and a roasted vidalia. With apologies to Badia Spices, your fresh formulation makes the jarred stuff taste like the canned spinach from grade school. Wow! You have helped change the way I will eat cattle in the future! Thanks.
Think I'd stick with a simpler formulation of what you've got, though JNUZMANs recipe sounds good, too (but for Filet Mignon?).....do pan drippings, some red wine you've got open, sautee the shallots.....maybe some butter, too, a little thyme or herbs de provence if you've got them around.....
What you're thinking sounds good to me. Saute the shallots in the pan after the steak comes out, deglaze w/ red wine and then add some butter to thicken.
I found this yummy Steak au Poivre in recipes, it sounds wonderful! It is however, recommended for NY strip, not filet.
I think I'll be sticking with 280 Ninth and Chowser's concurrence with my basic thought - sauteeing the shallots, deglaze with some red wine or balsamic, some chopped herbs, butter to thicken. Actually the balsamic sounds like a nice twist, since I was going to serve the steak over a bed of arugula.
I love the other ideas, but the weather is AWFUL here in the northeast and I have to stick with what's on hand in my kitchen - it's my V-Day dinner for my husband and won't be able to run out to the grocery to p/u any additional items on the way home, I'll be lucky if I can pick the ice off my car when I get off the train LOL. That's why I was trying to stick to basics at hand. I was pretty sure I was on the right track with my thought process - thanks for giving your thoughts, it helped me out a lot.
BTW the Chimichurri sounds delish and I could make that, but I think it may be a bit too overpowering for a filet mignon. But I'll keep the recipe on file for some other cut of meat in the future, like a skirt steak.
re: sivyaleah
This recipe is for a Cabernet Sauce for tri-tip but should do well on steak too! Recipe is from the February 2007 wine newsletter at the following site: http://www.cheers2wine.com:
Grilled Tri-Tip with Cabernet Sauce
Ingredients for Marinating Sauce 2-3 pounds Tri-tip roast
1/2 cup Cabernet Sauvignon
1 tablespoon Worcestershire Sauce
2 cloves garlic, chopped
2 teaspoons black pepper
4 tablespoons Extra Virgin Olive Oil
Ingredients for Cabernet Sauce 1/3 cup minced shallot
1/2 cup Cabernet Sauvignon
2 tablesoons butter
1/2 cup beef stock
1 1/2 teaspoons fresh thyme, chopped
salt and pepper to taste
1. Marinate meat for 4 hours (or overnight) in all of the ingredients for marinating sauce.
2. Saute shallot in butter until soft.
3. Add Cabernet Sauvignon and stock and bring to a simmer. Continue simmering on low for 30 minutes.
4. Add thyme, salt, and pepper.
5. Grill the meat on the barbecue or roast in oven at 375 degreees until internal temperature reaches 130 degrees.
6. Slice the meat and serve on platter with Cabernet Sauce poured over the meat.
Don't do too much with a good steak: deglaze with the wine; toss in a bit of frozen butter (stirring) and simultaneousely, a touch of very finely chopped (at this late in the game you only have a minute) garlic and possibly cilantro, correct with freshly ground black pepper and salt as needed.


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We are so VERY excited to welcome you to the Assemblage Monte Bello event tomorrow! For a full host of details about the goings on, please click here, or here. Important things to know: –Ticket price is $40/person. –The ENTIRE… Read More ›
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Assemblage Monte Bello! 4.23.11
From the Desks, Quills, and Wells of our PR Department: Ridge Vineyards welcomes you to join in the Assemblage process and be among the first to taste barrel samples of the new 2010 Monte Bello! This year's Assemblage Monte Bello… Read More ›
New Vintages, This Weekend!
Hear Ye, Hear Ye, Drink All About It! New Spring Releases! Drink All About It! Extra! Extra! Ridge Vineyards Releases New Vintages Into Their Tasting Rooms! This Weekend! Don't Miss Your Chance To Try The Debut Of The NEW NEW… Read More ›
#RRSF Grand Tasting!
Do you plan to attend the Rhone Rangers San Francisco Grand Tasting today? If so, please make sure to visit the Ridge Vineyards table, we've got a tremendous roster of wines to share with you! Here is the line-up: 2009… Read More ›
Hi Ho Rhone Rangers, Away!
If you know about Rhone Rangers, if you like Rhone varietal wines, and if you particularly happen to like Ridge Vineyards Rhone Varietal wines, then you should just click here; that'll sort you all the way out. Otherwise, let me cut… Read More ›
ZAP Pre-Taste: Tasting Notes!
Ok, now we're into the real nitty gritty! But first, if you need to catch up, here are the previous and relevant posts: http://blog.ridgewine.com/2011/01/26/zap-pre-taste/ http://blog.ridgewine.com/2011/01/24/zap-bob-dylan-and-the-greatest-tasting-note-movie-ever-shot/ Ok, so here is the list of the wines that Eric and I tasted: 2009… Read More ›
ZAP, Bob Dylan, and The Greatest Tasting Note Movie Ever Shot!
Ok, that heading may be just a tad misleading, possibly hyperbolic, but the truth is, ZAP is coming this weekend, the video for Bob Dylan's "Subterranean Homesick Blues" remains one of the great pieces of celluloid history ever shot, and… Read More ›


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Faucets play a dual purpose in any bathroom or kitchen. On the one hand, they have to work smoothly, resist leaks, and maintain their function for years. On the other, they have to be stylish and attractive to tie in the room's decor. At Destination Lighting, we have a selection of faucets that are designed for both. Whether you're looking for a simple single lever design, a modern fixture that is as much artwork as task item, or an old fashioned faucet for a retro or classic feel, you'll find the right item here in our selection. We have a range of finish options to choose from as well, so coordinating with your decor is easy. You'll find bathroom faucets, kitchen faucets, and shower/tub faucets, so we have every room covered. You'll even find the hardware you need for easy installation.


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How much is 50 Cent's Net Worth? $100 Million!
50 Cent is an American rapper and actor whose real name is Curtis James Jackson III. He was born on July 6, 1975 in the South Jamaica neighborhood of Queens, New York. 50 Cent has one child, Marquise Jackson, who was born on October 13, 1997. Marquise's mother is Shaniqua Tompkins, who was 50 Cent's girlfriend at that time. 50 Cent credits his son for inspiring his career and providing motivation to pursue life in a different direction.
50 Cent began his rap career in 1999 after signing with Columbia Records. In 2002, he caught the ear of rap star Eminem, who flew 50 Cent from New York to Los Angeles to meet Dr. Dre. 50 Cent signed a $1 million record deal with Dr. Dre's Aftermath Entertainment (a subsidiary of Interscope Records), and his commercial debut album "Get Rich or Die Tryin'" was released in February of 2003. The album was a smash success and sold over 872,000 copies in the first four days. 50 Cent was granted his own record label by Interscope in 2003 called G-Unit Records. He released his second commercial record in 2005 called 'The Massacre' and it sold an incredible 1.14 million copies in the first four days and was #1 on the Billboard 200 for six weeks. In addition to music, 50 Cent has been successful in acting and fashion. In 2003, 50 Cent teamed up with Marc Ecko to create a line of clothing called G-Unit Clothing Company. He also worked with Energy Brands to create a vitamin water drink called Formula 50. Coca-Cola purchased the Energy Brand company in 2007, and it is estimated that 50 Cent earned $100 million from the deal after taxes.
50 Cent is ranked among the richest individuals in the hip hop scene. He was the second wealthiest performer in the rap industry in 2007. In 2011, he was ranked the fifth wealthiest individual in hip hop with a net worth estimated at $100 million. A 2013 estimate indicates that 50 Cent is worth $260 million, largely due to his business dealings.
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