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Herbert Vogel, a retired postal worker, and his wife, Dorothy Vogel, a former librarian, spent 45 years amassing a collection of more than 4,000 pieces of artwork. On April 11, 2008, they announced their intention to donate 2,500 pieces of their collection — with 50 select pieces going to a museum in each of the 50 states.1
The Vogels' grand donation illustrates two major trends regarding art collections in the United States:2 First, the value and size of private art collections have grown in recent years.3 Second, increasing amounts of artwork being displayed in museums are either donated or on loan from private collections.4
The result is that advisors can expect to have at least one client who'll be looking to transfer or loan artwork to a museum. If that's you, it's essential that you be aware of the many rules as well as the pitfalls involved.
The analysis of the rules for the transfer of artwork begins with the general rules applicable to any personal property. Basically, the transferor of artwork to a qualified charity may be entitled a charitable deduction (gift, estate and/or income tax). The amount of deduction allowed generally equals the artwork's fair market value (FMV) at the time of the contribution.
But, on top of these simple rules, transfers of artwork are subject to a number of others that can cause adverse tax or other consequences. Namely, there's the related-use rule that can limit the income tax deduction for donated art. There are rules governing deductions for fractional interests. There are exceptions to the rule preventing donors of appreciated artwork from recognizing gain when the work is transferred to the charity or later sold by it. And there are state laws that can transfer ownership to a charity of loaned artwork if an owner is not careful.
Related-Use Rule
Before the Pension Protection Act of 2006 (PPA), a donor of appreciated artwork to a qualified charity was entitled to a charitable deduction equal to its FMV. Then, the PPA added Section 170(e)(7)(A) to the Internal Revenue Code that, when applicable, puts a limit on the deduction.5 Under 170(e)(7)(A)'s limitation rule, a donor of appreciated artwork is limited to a deduction equal to his basis in the artwork, not the FMV, if the donee charity disposes of the property within three years of contribution.6
Importantly, 170(e)(7) also provides an exception to the limitation rule.7 The limitation does not apply if the contributed artwork is used, or intended to be used, in a manner related to the donee's exempt purpose.8 Under the Treasury regulations, a contribution of artwork will be for related purposes if: (1) the taxpayer establishes that the collection is not in fact put to an unrelated use by the donee; or (2) at the time of contribution it's reasonably anticipated that the artwork will not be put to an unrelated use by the charity.9
Example 1: A taxpayer contributes to a museum a painting that has an FMV of $1 million and a basis of $250,000. The museum displays the painting in its collection of similar art for two years. The transfer is not subject to the limitation rule (and therefore, even if sold within three years of its being contributed, the donor would be entitled to a $1 million deduction with no recapture).
Example 2: Let's assume the same facts as in Example 1, except that the donation is not to a museum but instead to a school that has no art-related function or purpose. The taxpayer is subject to the limitation rule, and the deduction is subject to recapture.
The Internal Revenue Service has been quite generous in finding related use.10 But limits have been applied.11
The effect of the rule and its exceptions is that a transfer that does not meet the related-use test and is sold within three years of its being contributed, causes the donor to "recapture" the excess deduction amount by including it in income in the year of sale. The amount included is treated as ordinary income.
Example 3: Let's assume the same facts as in Example 2 — with the added fact that the school sells the painting the third year after it was contributed. The taxpayer, who took a deduction for $1 million in Year 1, will have to report $750,000 in income in Year 3.
Gain to Donor
Generally, a donor of appreciated artwork to a qualified charity does not recognize gain at the time of transfer or when the artwork is later sold. There are, however, two exceptions to this rule: (1) a bargain sale; and (2) a sale by a charity as part of an overall plan.
Under the bargain-sale rule, the donor is treated as though he's received partial consideration in exchange for the appreciated property.12 The bargain-sale rule applies when a charitable deduction is "allowable." "Allowable" has been held to include deductions available in the current year or future years.13 A deduction also is allowable even if it never reduces the donor's taxes.14 When a donor receives something in exchange for a contribution, he must demonstrate that the amount received was not equal in value to the contribution — and if it was, he's taxed on the "proportional gain." The proportional gain is calculated by treating a portion of the transfer as a gift and a portion as a sale, then allocating a portion of the donor's basis between the gift and the sale.
Example 4: A donor contributes a painting worth $1 million with a basis of $400,000 to a charity in exchange for $200,000. The amount received is treated as the sale portion and the remaining value as the gift. One-fifth of the basis — 20 percent of $400,000, or $80,000 — is allocated to the sale. Therefore, donor's gain equals $120,000 ($200,000 minus $80,000).
Often a taxpayer intends to enter into a bargain sale (that is to say, he makes a partial sale and partial gift of property to a charity). But a bargain sale also can be inadvertently triggered (although this does not usually happen with transfers of artwork; it's more often seen with transfers of mortgaged real estate.)15
Example 5: Let's assume the same facts as in Example 4, except that instead of receiving anything in exchange, the property is subject to a debt of $200,000. The "transfer" of the debt is treated as receipt of consideration. The result is the same; the donor has a gain of $120,000.
When a charity sells appreciated property shortly after receiving it, the transfer and the sale may be treated as though they are part of an overall plan to avoid tax. If such a plan is deemed to have occurred, the IRS will treat the donor as though he sold the property for cash, then contributed that cash to the charity. The donor still is entitled to a deduction equal to the artwork's FMV at the time it was contributed, but she also has to recognize the full amount of gain on the deemed sale.16
Fractional Interests
Generally, no charitable deduction is allowed for a gift of a fractional interest17 in artwork (and other tangible property.)18 Notwithstanding this general rule and although often undesirable, a contribution of an undivided fractional interest in artwork may qualify for a deduction if an exception applies: The deduction is available when the transfer consists of the donor's entire interest — even if his entire interest is itself a fractional interest.19
Example 6: A taxpayer has the right to use a piece of artwork during his life, that is to say, he has a legal life estate. He gifts his life estate to a museum. As a result, this taxpayer is entitled to a charitable deduction for the value of the life estate.
There is an important caveat: If the fractional interest was created for the purpose of circumventing the IRC's general rule regarding gifts of fractional interests, no deduction will be allowed.20 Generally, this happens when a donor makes two transfers of his artwork, the first to a non-charitable beneficiary, then a second to a charitable beneficiary. In determining whether the transfers are based on a "circumventing purpose", the IRS looks at the donor's intent at the time of the transfer (that is to say: Did the donor intend his transfer to allow him a charitable deduction when he otherwise would not be entitled to it?) A number of factors are considered in determining the donor's intent, including: his history of charitable and non-charitable gifts, the relationship of non-charitable donee, as well as the interest transferred to non-charitable and charitable donees. IRS guidance on the subject highlights that the Service gives great significance to the amount of time between the creation of the interest and the contribution to charity.21
Example 7: A taxpayer transfers her life estate in a painting to her son and one month later gives the remainder interest in the painting to a museum. It's highly probable that the IRS will deem the transfer to the son and the museum as part of a plan to circumvent the general rule; no deduction will be allowed.
A deduction also is allowable when a donor, owning the entire or partial interest in a piece of artwork, contributes a fraction of the interest to two or more charities and retains no interest himself. The fact that the transfer to any one charity does not consist of the donor's entire interest is not relevant. Instead, the controlling fact is that after all transfers, the donor has transferred his entire interest to charities.22
Example 8: A taxpayer owns a painting and gives to one museum the right to use the painting for 20 years. He also arranges that, at the end of 20 years, another museum will get the painting. This taxpayer is entitled to a deduction for the full value of the painting.
Lastly, a donor who retains an interest in the artwork after transfer of a fractional interest to a charity may be entitled to a charitable deduction if the donor, or the donor and the charity, held all interests in the artwork immediately before the contribution.23
Example 9: A taxpayer retains his artwork but transfers a 50 percent interest in a painting to a museum and retains the other 50 percent interest. Because the donor and the donee own all the rights immediately before the contribution, the donor may be entitled to a deduction.
Be aware, though, that the PPA put limitations on the availability and amount of this deduction.24 First, the donor must transfer all of the retained interest to the donee charity before the earlier of (1) 10 years after the initial contribution; or (2) the donor's death.25 If the donee charity is no longer in existence, a transfer to another qualified charity satisfies the rule. Also, the donee charity must have had "use" of the property during the retained period. The use requirement is satisfied if the donee charity (1) had substantial physical possession of the artwork during the period of time when the donor retained an interest in the artwork; and (2) used the artwork in a manner related to its exempt purpose.26 The "retained period" is the period of time in which the donor retains an interest in the artwork. Note that this rule takes you back to the first rule. In other words, the donor can retain an interest, but cannot do so for more than 10 years. If the donor fails to satisfy either requirement, the donor must recapture, as ordinary income, the amount of the previously claimed deduction. In addition, the statute imposes, against the donor, a penalty equal to 10 percent of the amount of recapture.
The PPA also makes donations less desirable by limiting the amount of deduction available.27 Basically, the amount of deduction on the "second" contribution (that is to say, the contribution of the retained interest) is limited to the lesser of the value at time of initial contribution or the value at the time of the additional contribution.
Example 10: A taxpayer grants a 50 percent interest in a painting in Year 1 when the painting's FMV was $1 million. In Year 5, when the painting is worth $2 million, he contributes the other 50 percent interest. The taxpayer's deduction in Year 5 is limited to 50 percent of the value at initial contribution, or $500,000.
Example 11: Let's assume the same initial facts as in Example 10, but in Year 5, the painting is worth only $800,000. Still, the taxpayer is limited to a deduction in Year 5 of 50 percent of the value, but of the value in Year 5, not the initial year value, or just $400,000
When first enacted, the PPA applied the same valuation limitation rule in the estate and gift tax context. The result: taxpayers were whipsawed.
Example 12: Again, let's assume the same facts as in Example 10. The taxpayer is entitled to a charitable gift deduction in Year 1 of $500,000 and another $500,000 in Year 5. But, in Year 5, the 50 percent interest is worth $1 million. The result is that the taxpayer is treated as having made a $500,000 charitable gift and a $500,000 non-charitable gift subject to gift tax.
This result was unintended. Congress addressed this inequity as part of the Technical Corrections Act (TCA) passed on Dec. 19, 2007.28 Under the TCA, the value, for gift and estate tax purposes only, of the additional contribution is the value at the time of additional contribution.
Example 13: Apply the same facts as in Example 12 but, under the TCA, the taxpayer's charitable gift deduction is $1 million — so there's no gift tax liability. Note that the income tax deduction still is limited to $500,000.
Lending Artwork
For many reasons (a wish to retain control or a lack of desire to relinquish ownership permanently, etc.), many donors prefer to lend artwork rather than donate it outright. But don't assume that a loan to a charity is benign. A number of issues and rules can create adverse consequences for donors.
The tax consequences of loaning artwork are different from those of transferring it outright. First, a lender is not entitled to a charitable income tax deduction.29 Second, under the general statutory rules, loans of artwork to charities are treated as taxable gifts to the lender.30 Note, though, that there is a special IRC section that provides that certain loans of artwork to charities are not transfers.31 To qualify for this exception, the loan must meet the three Q's: "qualified work of art," "qualified charity" and "qualified use." According to the IRC:
- A qualified work of art "means any archaeological, historic, or creative tangible personal property."32
- A qualified charity means any 501(c) organization other than a private foundation.33
- Qualified use means use that "is related to the purpose or function constituting the basis for its exemption under section 501."34
Under the laws of most states, a loan of artwork may vest ownership in the museum.35 Most state statutory schemes provide for a transfer of title to the museum that either is based on or references the state's unclaimed property law. Basically, a museum that has been loaned artwork will acquire title to the piece if after a period of time the lender fails to contact the museum about the artwork. The requirements regarding "contact," statutory periods and other elements vary. So, before a loan is made, closely scrutinize the applicable state's statute governing the transfer.
Example 14: A donor lends to a Florida museum a painting that will be used by the museum until such time as the lender requests the property back. The museum has the property for 30 years and serves the donor with a notice basically terminating the loan. The donor fails to respond to the notice within the statutory period. Title to the painting passes to the museum.
Except when title is transferred to the charity, any artwork on loan to a charity is still owned by the donor. This concept is important for a couple of tax purposes. First, for estate-tax purposes, the full value of the artwork is included in the lender's gross estate. Second, for the expatriation tax rule, the full value of the artwork will be included for purposes of the "net worth test."36
Good Advice
Donating or loaning artwork to a charity can fulfill important goals for clients, among them: it can create tax advantages, satisfy philanthropic goals and maintain the art for future generations. But, all transfers must be approached carefully and knowingly to ensure the goals are fully met — and that no unintended consequences are triggered.
- Suzanne Muchnic, "MOCA Gets Part of Nationwide Windfall," Los Angeles Times, April 11, 2008.
- This was not the first time the Vogels made such a large donation. In 1992, they pledged more than 2,000 pieces to the National Gallery of Art in Washington. See "Two Collectors, Fifty Museums" artforum.com/news, April 11, 2008.
- Association of Art Museum Directors; Art Museums, Private Collectors, and the Public Benefit, January 2007.
- Ibid.
- Internal Revenue Code Section 170(e)(7)(A).
- IRC Section 170(e)(1)(B)(i); Treasury Regulations Section 1.170A-4(b)(3).
- IRC Section 170(e)(7)(B).
- The donee needs to make a certification of related use. P.L. 109-280, Section 1215(b)-(d); see IRC Section 170(e)(7)(D).
- Treas. Regs Sections 1.170A-4(b)(3)(i) and (ii).
- See Private Letter Rulings 8143029; 8208059; 9131053; 9833011; 7751044; 7911109; and 7934082.
- In PLR 8009027, a deduction was disallowed for a donation of a car to a college that didn't have car restoration as part of its curriculum.
- IRC Section 1011(b).
- See IRC Section 1011(b); Musgrave v. Commissioner., 80 TCM (CCH) (2000); Hodgdon v. Comm'r, 98 TC 424 (1992).
- Hodgdon, supra note 13.
- Guest v. Comm'r, 77 TC 9 (1981).
- See Revenue Ruling 60-370; Greene v. United States, 13 F.3d 577 (2d Cir. 1994), aff'g 806 F. Supp 1165 (S.D.N.Y. 1992).
- This discussion is limited to outright contributions, not contributions in trust.
- IRC Section 170(f)(3).
- Treas. Regs. Section 1.170A-7(a); PLR 8514028.
- IRC Section 170(f)(3) and Treas. Regs. Section 1.170A-7(a)(2)(i).
- See PLR 9124031, in which there was no indicia of tax avoidance, and therefore, the deduction was allowed when the grantor of a charitable remainder annuity trust transferred a retained annuity interest to a charity seven years after the trust was created. See also PLRs 200108012 through 200108014, in which voting stock subject to a voting agreement was donated to a charity eight years after the voting rights were transferred to a non-charitable beneficiary; this was not held to be in avoidance of IRC Section 170(f)(3)(A).
- Treas. Regs. Section 1.170A-7(a).
- IRC Section 170(o).
- Ibid.
- IRC Section 170(o)(A)(3)(i).
- There is no guidance in the IRC, Treasury regulations or Internal Revenue Service rulings or commentary as to what is "substantial physical possession."
- IRC Section 170(o)(2); Staff of Journal of Comm. on Tax'n, 109th Cong., "Technical Explanation of H.R. 4, the Pension Protection Act of 2006," J. Comm. Print 2006, pp. 307-308.
- Technical Corrections Act of 2007; H.R. 4839.
- IRC Section 2522(c)(2).
- IRC Sections 2501 and 2503.
- IRC Section 2503(g).
- IRC Section 2503(g)(2)(A).
- IRC Section 2503(g)(1)(A). Whether a loan to a foreign museum qualifies is unsettled. IRC Sections 2503(g)(2)(B) and 4942(j)(3); a private foundation for these purposes does not include a private operating foundation.
- IRC Section 2503(g)(1)(B).
- Association of Art Museum Directors, AAM Conference, May 2004; See Alabama 41-1-72 and 41-6-75; Alaska 14.57.200 to .290; Arizona 44-351 to 356; California 1899 to .11; Colorado 38-14-101 to 112; Florida 265.565; Illinois chap. 765 Section 1033/1 to 1033/50; Indiana 32-9-10-1 to 16; Iowa 305B.1 to .13; Kansas 58-4001 to 4013; Kentucky 171.830 to 849; Louisiana 25.345; Maine tit. 27, Section 601; Michigan 399.601 to .612; Mississippi 39-19-3 to 21; Missouri 184.101 to. 122; Montana 22-3-501 to 523; Nebraska 51-704 to 711; Nevada 381.009; New Hampshire 201-E.1 to .7; New Mexico 18-10-1 to 5; New York 233-a; North Carolina 121-7 (c) to (d); North Dakota 47-07-14; Ohio tit. 33 Section 3385.01-10; Oregon 358.415 to 440; South Carolina 27-45-10 to 100; South Dakota 43-41C-1 to 4; Tennessee 66-29-201 to 204; Texas 80.001 to .008; Utah 9-8-801 to 806; Virginia 55-210.35 and .36; Washington 63.26.010 to .050; Wisconsin 171.30 to .77; and Wyoming 34-23-101 to 108.
- IRC Section 877(2)(b).
Paul R. Comeau is the chairman and Alexander M. Popovich is an attorney at Hodgson Russ LLP in New York
Feminine Mystique — Richard Avedon captured French film star Brigitte Bardot's famous pout in this 1959 photo, shot in Paris. The picture sold for $181,000 at a Christie's auction on April 10, 2008, in New York.


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Statement by Gov. Perry on UT Regent Wallace Hall
Wednesday, May 21, 2014 Austin, Texas Press Release
"Wallace Hall should be commended for his persistence — in the face of overwhelming opposition from bureaucrats — in trying to ensure the institutions of higher education under his purview are operating effectively, efficiently and within the law. Hall is doing exactly what every regent and every appointee in the State of Texas should be doing: asking tough questions, gathering facts and searching for the truth. Even the chairman of the Board of Regents has said Hall did not commit an impeachable offense or a crime. Texans should be outraged by his treatment, and deeply concerned it will have a chilling effect on those who are tasked with the oversight of state agencies and institutions that they are responsible for."
Learn more about:
Governor's Initiatives »
Governor's Initiatives »
Related News
View News Archive »
December 18, 2014 College Station, Texas SpeechGov. Perry's Remarks at Texas A&M Commencement Convocation
May 12, 2014 Austin, Texas Noteworthy$10K Degrees Put A Great Education Within Reach For More Texans
April 22, 2014 Austin, Texas AppointmentGov. Perry Appoints 11 Student Regents Across the State
February 05, 2014 Austin, Texas Press ReleaseICYMI: Texas Affordable Degree Program Launched

subset: commoncrawl


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If you have set your security settings to high, please reduce to medium
This item may not be combined with your current order. Why?
Blue Moon: The Khind is a Peoples expansion for the Blue Moon basic game. By adding the Khind to your Blue Moon collection, you gain a whole new deck with which to play this non-collectible customizable card game.


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25 W 54th St, 5C, New York, NY 10019, 212/957-3238, email@example.com. Vintage prints incl Talbot, Cameron, Fenton, Frith, Hill, Adamson, Tripe, Le Gray, Marville, Baldus, Salzmann, Atget, Watkins, Muybridge, O'Sullivan, Jackson, Coburn, Kühn, White, Kasebier, Brandt, Weston and contemporary work by Jem Southam, William Larson, and Will Brown. AIPAD, PADA. www.charlesisaacs.com
21 E 90th St, New York, NY 10128, 212/534-4496, email@example.com. Diverse inventory of American and European 19th and 20th century photographs. Over 1800 images online. Specialties include vintage Central Park, rare African-Americana, and important cased and paper images from Japan. AIPAD, Daguerreian Society. www.cs-photo.com
61 Willow Walk, London SE1 5SF, England, +44 20 7394 9743, fax +44 20 7394 1956, firstname.lastname@example.com. Augusta Edwards, Director. Artists: Asano, de Barros, Bergman, Cartier-Bresson, Castello-Lopes, Farkas, Franck, Gasparian, Gutschow, Killip, Knorr, Koudelka, Luskacova, Graham Smith, Streit, Sutkus, Wood and others. Since 2006 representing the Norman Parkinson Archive with Elizabeth Smith. AIPAD www.ericfranck.com
962 Park Ave at 82 St, New York, NY 10028, 212/794-2064, firstname.lastname@example.com, Old Masters of Photography including Fox Talbot, Hill & Adamson, Calvert Jones, Le Gray, Charles Nègre, Mrs. Cameron, Fenton, Anna Atkins, Charles Marville, Tripe, Henri Le Secq, Atget, F.H. Evans, A.L. Coburn, Steichen. Camera Lucida drawings by Sir John Herschel. ADAA, AIPAD, PADA www.sunpictures.com
PO Box 398, Forest Hills, NY 11375, 718/544-3002, fax 718/544-7139, firstname.lastname@example.com. 19th- and 20th-century photographs. Rare and out-of-print photography books. Adams, Avedon, Brandt, Brassai, Cartier-Bresson, Evans, Kertész, Klein, Weegee, Weston. AIPAD
180 E 79th St, New York, NY 10075, 212/472-3150, fax 212/396-1330. Important 19th- and 20th-century photographs, with an emphasis on the building of collections. Le Gray, Nadar, Strand, Kertész, Dora Maar, Brassai, Tabard, Parry, Marjorie Content, Patrick Faigenbaum. PADA
P.O. Box 968, Soquel, CA 95073, 831/476-6088, Russ Anderson, firstname.lastname@example.com. Fine photographs and related works of art. Cameron, Watkins, Muybridge, Atget, Stieglitz, Adams, Weston, Strand, Callahan, Brandt, Tony Ray-Jones, F. Sommer, Minor White, Warhol, Mapplethorpe. Featuring: Thomas Joshua Cooper, Terri Garland, Paul Hill & Terry Kreiter. www.perspectivefineart.com
526 W 26th St, Ste 1002, New York, NY 10001, 212/242-7767, firstname.lastname@example.com. Vintage and contemporary photography and photographic literature, appraisals and art advisory. www.sarahmorthlandgallery.com
Santa Fe, New Mexico, 505/988-5116, firstname.lastname@example.com Adams, Alvarez Bravo, Berman, Callahan, Caponigro, Chappell, Gilpin, Gonzalez Palma, Kertész, Beaumont Newhall, Nancy Newhall, Newman, Porter, Siskind, Steiner, Brett Weston, Edward Weston, Minor White and others. AIPAD www.photographydealers.com
212/879-4512, fax 212/879-0673. Masters of Genre and the Imagination: Lewis Carroll, Photo-Secession, Nadar, Man Ray, Moholy-Nagy, Outerbridge, Bellmer, Kertész, Georges Hugnet, Walker Evans, Robert Frank and others (including most Dada/Surrealist artists). PADA
POB 285, New York, NY 10025, 212/280-0303, fax 212/280-4175, email@example.com. Representing exclusively in NYC: Manuel Alvarez Bravo, Colette Urbajtel, Exclusive agent for the estate of Wendell MacRae. Works by Brett and Edward Weston. www.witkingallery.com


text: What's up with 8-inch tablets? Microsoft reportedly canceled the Surface Mini at the last minute. Samsung's Galaxy Note 8.0 is long overdue for a refresh. Even the current class leader, the iPad mini, only came about after years of procrastination at Apple. Perhaps it's just a little harder to con


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50 Tools Everyone Should Own (with Tips!)
We need tools to build, repair and maintain the mechanical world in which we live. With these 50 tools, you'll be ready for just about any project.
By Logan Ward
Socket Wrench Set
Reach for a socket wrench when you need to tighten fasteners or loosen frozen ones. The 1/2-inch drive is the heavy hitter of the socket wrench kingdom, followed by a switch hitter, the 3/8-inch drive, which is big enough to do light-duty automotive work yet small enough for some appliances. Reserve the 1/4-inch drive for appliance and electronics repair.


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Vogue is reporting that Kris Van Assche is to design a denim-based womenswear line for the Dior Homme brand. Contradiction in terms? Or fashion fabulous step forward?
The Dior Homme collections are pretty stylish, with most pieces in the fashionista staple of black, although the items I seem to find off the runway and in the stores can look a bit tacky (particularly the choice of fabrics), but maybe that says a bit more about the kind of men who can afford Dior? I do love Kris's personal collection, though, so perhaps he can infuse the Homme womenswear line with a bit of that Van Assche cool. And I wonder if this is some sort of design test, to see if Kris could one day take over the helm of Dior from Galliano...
Photos from Style.com.
Top: Dior Homme SS10
Bottom: Kris van Assche SS10 menswear and womenswear


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Departments: Domestic Visits
Business, Enterprise and Regulatory Reform
Peter Atkinson (Hexham, Conservative)
To ask the Secretary of State for Business, Enterprise and Regulatory Reform what role his private office played in organising his visit to NETpark, Sedgefield, County Durham and other destinations in the north-east; whether officials from his Department accompanied him on the visit; and what the cost was to his Department of the visit.
Gareth Thomas (Parliamentary Under-Secretary, Department for International Development, Parliamentary Under-Secretary, Department for Business, Enterprise & Regulatory Reform; Harrow West, Labour)
The visit to NETpark was organised and funded by the Labour party. The Secretary of State's private office arranged a fact finding visit to Sheffield to study the impact of flooding on local businesses followed by a visit to Newcastle for a meeting with the chair of One North East. The Secretary of State was accompanied by one of his special advisers to enable him to deal with any departmental business unconnected with the political visit.


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Frame Rating: GeForce GTX 660 Ti and Radeon HD 7950
What to Look For, Test Setup
Because of the complexity and sheer amount of data we have gathered using our Frame Rating performance methodology, we are breaking it up into several articles that each feature different GPU comparisons. Here is the schedule:
- 3/27: Frame Rating Dissected: Full Details on Capture-based Graphics Performance Testing
- 3/27: Radeon HD 7970 GHz Edition vs GeForce GTX 680 (Single and Dual GPU)
- 3/30: AMD Radeon HD 7990 vs GeForce GTX 690 vs GeForce GTX Titan
- 4/2: Radeon HD 7950 vs GeForce GTX 660 Ti (Single and Dual GPU)
- 4/5: Radeon HD 7870 GHz Edition vs GeForce GTX 660 (Single and Dual GPU)
We are back again with another edition of our continued reveal of data from the capture-based Frame Rating GPU performance methods. In this third segment we are moving on down the product stack to the NVIDIA GeForce GTX 660 Ti and the AMD Radeon HD 7950 - both cards that fall into a similar price range.
I have gotten many questions about why we are using the cards in each comparison and the answer is pretty straight forward: pricing. In our first article we looked at the Radeon HD 7970 GHz Edition and the GeForce GTX 680 while in the second we compared the Radeon HD 7990 (HD 7970s in CrossFire), the GeForce GTX 690 and the GeForce GTX Titan. This time around we have the GeForce GTX 660 Ti ($289 on Newegg.com) and the Radeon HD 7950 ($299 on Newegg.com) but we did not include the GeForce GTX 670 because it sits much higher at $359 or so. I know some of you are going to be disappointed that it isn't in here, but I promise we'll see it again in a future piece!
If you are just joining this article series today, you have missed a lot! If nothing else you should read our initial full release article that details everything about the Frame Rating methodology and why we are making this change to begin with. In short, we are moving away from using FRAPS for average frame rates or even frame times and instead are using a secondary hardware capture system to record all the frames of our game play as they would be displayed to the gamer, then doing post-process analyzation on that recorded file to measure real world performance.
Because FRAPS measures frame times at a different point in the game pipeline (closer to the game engine) its results can vary dramatically from what is presented to the end user on their display. Frame Rating solves that problem by recording video through a dual-link DVI capture card that emulates a monitor to the testing system and by simply applying a unique overlay color on each produced frame from the game, we can gather a new kind of information that tells a very unique story.
The capture card that makes all of this work possible.
I don't want to spend too much time on this part of the story here as I already wrote a solid 16,000 words on the topic in our first article and I think you'll really find the results fascinating. So, please check out my first article on the topic if you have any questions before diving into these results today!
|Test System Setup
|Intel Core i7-3960X Sandy Bridge-E
|ASUS P9X79 Deluxe
|Corsair Dominator DDR3-1600 16GB
|Hard Drive
|OCZ Agility 4 256GB SSD
|Sound Card
|Graphics Card
NVIDIA GeForce GTX 660 Ti 2GB
AMD Radeon HD 7950 3GB
|Graphics Drivers
AMD: 13.2 beta 7
NVIDIA: 314.07 beta
|Power Supply
|Corsair AX1200i
|Operating System
|Windows 8 Pro x64
On to the results!
Continue reading our review of the GTX 660 Ti and HD 7950 using Frame Rating!!
I really don't understand how incompetent you must be to accuse Ryan's last few articles of being all Nvidia and meant to destroy AMD. He explains his testing methods, his setups, and creates repeatable, measurable data for us to analyze. If you don't believe it's true, don't read it. I for one have been utterly displaced from my own enthusiasm for AMD's crossfire. I just couldn't understand why i had such a rough gameplay experience at 1440p when my frames were so high. What a mess.
BF3, Crysis 3, and Even Bioshock Infinite: anytime i'm in battles or high character count areas it becomes choppy and skippy, even though it says 100 fps :S
I'm rooting for AMD. I like to have a 2 card solution but I just can't do that with Xfire like I can with SLI. Here is to hoping they come out with a decent driver that really shows Xfire can work! Then I might get an 8000 series.
I'm pleased with the frame rating results for AMD's single GPU solutions. I'll never do crossfire anyway but I'm hoping they fix their drivers for scaling... I can see people staying clear for AMD otherwise.
AMD is garbage. We are almost to the point of refusing to sell AMD sh*t. It really has gotten that bad.
You must have read a different article since this one clearly shows that AMDs single GPU products are better than nVidia at this price point. Since the dawn of SLI/Crossfire it's been a bad idea to go multi-gpu on mid-range (lol $300 mid) parts rather than go with a single higher end GPU.
I Like to know how long these Crossfire problems exist. How much is the GCN Architecture to blame? How long have we been stupid in believing that Crossfire was just as good as SLI?
Take a HD6990 and a HD4870X2 for example and also add some old games (UT3, Doom 3, Half Life 2).
I have been running SLI for years in the old days. I never used Vsync because it was known to not work great for SLI (also was my experience) Since I have been using Radeon HD5850 OC in Crossfire I use Vsync for all singleplayer games and using framecap for multiplayer games. I always thought it had something to do with the Crossfire implementation and that it might have been optimized for Vsync primarly. I also did notice that Crossfire had some additional tearing. Now these days I know better...
Thanks for these great articles!
I know that FRAPS was showing problems in the 6000 and 5000 series. I also have heard SLI had problems back in the 200 series. I believe it was with 400 or 600 series that they started the frame metering improvements, since they said they started this a couple years ago.
This is a really interesting idea though I don't know how much time I'll be able to devote to older GPUs...
That would be an interesting test just to see if this issue was introduced with the GCN architecture or it's an underlying problems of ATI/AMD multi GPU implementation.
Maybe without going to far back, a test with a pair of 69xx cards shouldn't take too long ;)
The next step, after AMD put an option for evenly distributed frames in the drivers, is going to be test input lag compared to SLI.
If the results of this future test for both are closer to vsync + triple buffering, then AMD could claim that there never was a problem and the option (of smoothing) was already there for all users.
The BF3 discussion mentioned GTX 680 SLI twice above and below the 4th plot. I think GTX 660 SLI was intended.
Thanks, fixed!
I know this is a ton of work, but....
I would like to see how VLIW4 compares to GCN. Is this a new problem with AMD cards, or has this been happening for a long time?
Thanks Ryan for doing all this work, it is a very interesting read.
And keep up the good work on the podcasts!!
Even if it is a quick game review (BF3?) of 6970's in crossfire.
Crossfire and SLI both are unbearable without using something like Afterburner to meter the frames. I'd like to see that tested.
Nope. Only amd's crossfire is unbearable.
SLI is awesome and rocks the smoothness.
Frame rate target is ultra awesome on single card nVidia.
Only amd's crossfire is an utter failure and a giant fps lie.
CF fails completely on half the games, too.
On the other half they have false frame rate double pumped when in reality they display single card rates with massive stutter and tearing.
amd cf is epic fail incarnate
Now all the amd fans can scream once again, "you can't see anything beyond 30 fps, the human eye is incapable of it ! "
Then they can move their human eye benchmark to 60fps
Then to 120 since the 120hz monitors have come out...
In any case, is easy to say on amd crossfire you will get 30 frames MAX with massive stutter, so it is true that the amd fanboy human eye cannot see beyond 30 fps.
It's okay to be on disability with amd cards.
Guys!there are too many variable involved in somethi ng this massive .I all brain an angle most forget.what is needed to generate graphic?don't say GPU .next ?is control the vast majority of what is going on .Google sRGB 15 and read his view on color profile.this is just the tip of the iceburg .then you have data fragmentation everywhere always along the way and supposedly seemless.give me a break.nothing cause more trouble then the various fragememtation.at cache level at network level at GPU level.add to this the new .net .then we have bufferbloat everywhere which cause more fragmentation.I tell you this because the main cause of my issue have been at the is level I have been trying to get rid of all those fragmentation point but so far the task is so big its insane .I ain't even started on the subject of color profile converting data for x y z to ?all along with the way wiggle room get by and at the end cause all the chaos pcper notice.but I bet if you ask ms they all say it is lower the human perception (85 ms)so it is a non issue.sadly ms is wrong .a fix?lol try getting the exact value of the black point of you monitor for fun.the white point?etc etc etc.there are a lot of value that shouldnt be on the eye ball guess or random yet a huge amount are.this is a good idea but without doing the same for all variable related to the os it is futile exercise because most of the issue come from the os because of all the compromise .imagine when 4k ITU standard is added to scrgb (?)lol it will be even worst.this is why tablet are popular like nexus 7.you pay 200 $and will look as good most computer at 1080p!ya there are issue .they are the same as they were when I was using xp 10 years ago .ms took 10 years to fix the universal clock.so better be patient on the issue you discover here cause most will be caused by the is (window)
Some people will never learn that online translators do not work in conversation. ;)
Has anyone really been far even as decided to use even go want to do look more like?
You know for a site that's supposed to be hardware centric, you sure dropped the ball.
NOT A SINGLE WORD on the mini GTX 670.
HERE, I'll do some of your homework FFS.
You mean words like this?
latency and frame time delivery as more and more sites are testing will only improve ALL products. Obviously there is a big problem with Crossfire at the moment, and I have no doubt it will eventually be fixed.
My Titan btw, has the lowest latency of ANY solution, so that makes me feel even better about my addiction.
We get the deal, AMD and nVidia both fairly well matched single card perf. AMD crossfire has problems if you for some idiotic reason don't use a frame limiter like radeon pro.
Blowing things out a little bit here mate. Time to start looking at the quality solutions that people have been using for a long time and that have been reported on for quite some time. Even Tom's Hardware did a bit on radeon pro some months ago and how it eliminates micro stutter. Pretty sure the end result was a win for the unofficial 7990 against the gtx690 in terms of latency and smoothness.
By quality solutions I don't mean ticking the "vsync" box in games then running the game at settings that only get you 40fps. I mean using radeon pro setting frame limit ~59 playing at settings that get you an average of 60+ and watching how smooth your cards look compared to the competition. Oh and how input lag free they remain.
The Toms Hardware article is here: http://www.tomshardware.com/reviews/radeon-hd-7990-devil13-7970-x2,3329-...
You will notice that they used Dynamic v-sync within RadeonPro to fix it at different FPS limited points. It appears to be a v-sync/FPS limiter combo they are using.
It is worth using, but you shouldn't be required to use a FPS limiter or v-sync to fix stuttering either, but it is a solution for now.
Wow what a complete blunder for AMD!!! No wonder they are giving out amazing free games!! To sell their broken CF hardware!! What an eye opener!!
Looks like Im buying Nvidia this round.
I have to agree with bystander here, seeing even just a slim article about CF/SLI performance with previous generation cards would have great value, as it would let a lot of people (myself included with my HD5770 CF setup) get some information on what an upgrade to a new CF setup will mean for us.
Having just ordered a Tahiti LE I would love to know if I will get the same amount of stuttering with two cards, just more FPS, or if the stuttering is worse, and in turn will make the upgrade of a lower perceived value than what FPS numbers imply.
Kind of proves Techreport wrong on 660Ti vs 7950, according to whom SINGLE 660Ti was supposed to be much better than 7950.
Then again, flawed conclusions lead to improvements in methodology and finding REAL problems, so I can't complain about that.
Is problem with CF hardware in nature? In last article you mentioned nVidia having built in hardware elements just to handle the issue, whereas AMD cards just output frames ASAP. So it means issue is unresolvable in drivers and AMD has to improve it hardware-wise in next generation? Looks like we have to disregard CF as viable option until it happens, then.
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The Formula One season continues with Canadian GP. The rain may again be on cards, the walls do attract drivers in Montreal so perhaps a time for some risky predictions .
So place your predictions in the comments below this post:
- Top eight finishers in the race
- Pole position
- Fastest lap
The sumary of the rules and current standings – click here
Round 6 results – click here.
To see the iPod that Steve has won – click here:
Do not forget – the predictions must be placed before the qualifying starts.


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Rippling muscles are great and all, but let's not forget about what's holding your body together underneath all those abs—your skeleton. If you have a broken toe or a fractured wrist, or if you're just feeling a little weak and wobbly, whip up this incredible, bone-strengthening "milk" invented by superhuman vegan, nutritionist, personal trainer, and health maven Gabrielle Brick.
- 1/4 cup Goji berries
- 1 cup sesame seeds
- 8 cups nettle, horsetail, and oatstraw tea
- 1 tsp vanilla extract
- Agave to taste
- Make the nettle-horsetail-oatstraw tea (don't worry, we'll explain all about these herbs later). Keep in mind that the herbs are full of minerals that can be lost in steam, so immerse them in a pot of cool water and bring the mixture to a very slow simmer, keeping the pot covered in order to keep the steam inside. Once the tea is simmering, turn off the water and let the mixture seep and cool.
- Strain out the herbs.
- Blend the tea, the goji berries, and the sesame seeds together until the mixture is milky-looking and smooth.
- Strain again.
- Blend in the vanilla extract and the agave. Taste and add more agave or vanilla as needed.
- Store in the fridge. Drink within the next few days.
- Bonus: drink your elixir with a side of MSM (Methylsulfonylmethane) in pill or powder form (if powder, mix it right in to the "milk"). MSM is anti-inflammatory and beneficial for joints.
Nettle, horsetail, and oatstraw are all herbs high in silica (search for them online—you can snag huge bags of these herbs pretty cheaply). Silica adds compounds to strengthen hair, nails, and skin, and it also encourages calcium absorption to keep our bones dense and strong. The herbs are also good sources of trace minerals.
Sesame seeds—though you might not guess this based on their humble top-of-the-bagel status—are absolutely packed with minerals. Copper, manganese, zinc, calcium, and iron, oh my!
Goji berries, a now-legendary superfood, are also high in silica, antioxidants, and trace minerals that help to build up your bones like zinc, copper, calcium, selenium, phosphorus, and iron.
Have a cup or so of this "milk" every day! Your bones will love you even more than they already do.
Photo attribute: blyssfulhealth.blogspot.com


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TORONTO - Kevin Payne is the new president and general manager of Toronto FC.
The 59-year-old Payne spent the last 16 years as president and CEO at D.C. United, guiding them to four MLS Cups.
He'll look to turn around a Toronto franchise that went 5-21-8 this season and finished last in the league. The team hasn't qualified for the playoffs since its start in 2007.
Payne will lead both team and business operations for the club.
United won MLS championships in 1996, 1997, 1999 and 2004 under Payne. This season, the club returned to the playoffs for the first time since 1997 and lost to the Houston Dynamo in the Eastern Conference final.
(Copyright 2012 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.)


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My mom bought me Always brand pads for after baby cuz she found them on sale, but my friend (who's youngest child is 3) told me that post-partum the plastic-y top layer of Always irritated her already-sore areas down there. Like I said, this was 3 years ago and I wonder if they've changed their product since then. Anyone experienced irritation from Always pads more recently?
katxattack:The new Infinity ones aren't bad...
This. I have used them for both PP time periods and after my loss.
Thanks to all those who replied!! I did some personal research and found that Always Ultra Thin pads have a plasticky top layer called "Dry Weave", which many have no issues with during a normal period, but could cause irritation to already-irritated post-partum tissue.
Always Infinity Pads and Always Maxi (normal thickness) have a cottony-soft Dry Weave layer, which should not be irritating.
Stayfree products all state that they have a cottony dry cover. I have only verified this on the Ultra Thin Overnight ones, but it is indeed super soft.
Hope this info helps someone else too.


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Thursday, October 13, 2011
Fr. Barron Criticizes The Theory of The Catholic Church is To Blame For Society's Problems
5 comments:
- Joe Chicago said...
As another source debunking the "it's all the Church's fault" see the recent works of sociologist Rodney Stark, most notably "The Victory of Reason."
- Joe Chicago said...
Another good refutation of the "it's all the Church's fault" argument are the recent works of sociologist Rodney Stark, who suddenly (he used to describe himself as the "village atheist" ) has produced a series of books defending monotheism, the church, the Crusades, etc. against their over-educated despisers. ("It takes years of social scientific graduate training to believe such nonsense," he says at one point) Most specifically, see "The Victory of Reason," we he asserts was won by . . . wait for it . . . Roman Catholicism.
- jayeverett said...
We must be defenders of the faith. That means defending the Catholic Church (church founded by Jesus Christ).We are here to learn and we have learned about many writings that "knock" the Church. It really is quite simple so do not get caught up in the retoric of the theologins.......A word to the wise!!!
- Ann said...
The Catholic Church is definitely not to blame for the mess in the world, but individual Catholics ARE certainly to blame. We abort, contracept, divorce, fornicate, (and probably lie, steal, fail to help others) at the same rate as non-Catholics and perhaps even atheists (no stats on that). If Catholics really LIVED the FAITH the world would be a far better place. Catholics of the past two generations have not been catechized, nor converted, and people much older than that grew up believing whatever Sr. or FR. said was the TRUTH. Since Vatican II many of these Sisters and Fathers have gone over the cliff in their beliefs and practice. Perhaps the coming persecution will awaken us to what Christ has been calling us to do and to be since He left this earth physically. The blood of martyrs is the seed of the Faith, and we have definitely been in a huge drought for decades.
- Kathleen said...
Interesting that critics of the middle ages look down on ascetical practices.
But in our day, we laud bodybuilders, marathon runners, triathlon participants, vegans, and others who concentrate on self-discipline for one reason or another, generally not spiritual.


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Despite the early rough sledding for the Nexus One device, Google is moving on and making improvements to local search on your mobile device. Recently the "Near me now" feature was added which helps users learn what kind of products and services are within striking distance of their current location. While not as sexy yesterday Google announced that it is offering optimized search suggestions for your mobile searching pleasure. Google feels your pain of trying to type so much on such little keyboards I guess.
At this time these features will be available only on Android and iPhone devices. If you are a Blackberry user are you seeing a recurring theme on this one? For the folks at RIM they better get their 'you know what' in gear or else this train is leaving the station for good. That's for another post though. The official Google Mobile Blog tells us


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in oct.of 06.i had been having a couple of yrs of sickness. i could barely move.i had arthrits of the spine and neck and knees.i hurt so bad and was going thry menopause.they told me i needed a hystorectomy.i had blood pressure of 150/100 and on high cholrestrol meds and also pre-diabetic.i got busy and went raw and am learning so much. i was 245 pounds…now i am 178.i am a granny of seven and mom of 4 grown kids. i can run and chase the kids now. i am doing the 10,000 steps a day program of walking.i even do kickboxing dvd's.the myth of a granny sitting and knitting and holding all the grandbabies and baking and eating and rocking is not a good one.maybe for everyone else.eventually it is not good. my daughter does not like me not going out to eat with her.she goes every day. i won't.i tell her it is better to have me changing cause otherwise whe would have a 300 ppound mom ,sick and having to hoist me to the bed and pick me up off the floor.not good.so now i am active. i love it.i babysit my grandsons about 50 hours a week and they like granny that can play ball with them and run. i am starting jogging.thanks for this site.i am looking forward to adding recipes and learning some new ones.rae-dean…also i have been married close to 40 yrs.rae-dean
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This Rayner Dialdex is from my personal collection.
In spite of the fact that they haven't made these in quite some time they're still fairly common, running in the $700 to $800 range online. But this is the only one I've seen with the base, which acts as a stand and a light source.
The light runs on either 9v DC or 120v AC and attaches to the back of the refractometer, making it more convenient than having to break out your polariscope to provide a light. Although you can use an external light by unscrewing one thumb screw and removing the connection on the back of the device.
I'm told that the Rayner is more accurate than the GIA Duplex II but I write such talk off as personal preference not proven fact. It's sort of like saying Ford is better than Chevy.
For instance I have a cheap Chinese refractometer with a built in light that has proven to be as accurate to two places as my Duplex II. –It is not as comfortable or as easy to read but with care the results are consistent.
If you're curious this comparison of the Duplex II and the Rayner Dialdex is fairly neutral.
Whatever instrument you choose practice until you get good at it before passing judgement.
–Bad tools will make you crazy, but good tools used badly will make the rest of us crazy.


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|Property type
|Minimum Stay
|2 - 3 nights
This 1680 sq.ft. newly renovated home is nestled in a quiet Uptown neighborhood just 7 miles from the Albuquerque Sunport. Easy access to major thoroughfares makes most popular Albuquerque locations easy to find and less than 20 minutes away, including The International Balloon Fiesta Park, Old Town, Sandia Peak Tramway (the longest tram in the world), museums, restaurants, and the newest outdoor mall, The ABQ Uptown Mall.
Enjoy all the amenities from home; stainless appliances in a large and spacious kitchen, Italian leather sofa and contemporary furnishings in an open living area, all perfect for entertaining a large number of guests or relaxing with just the two of you. Comfortable yet classically decorated, this three bedroom home features a King Master bedroom with spa-like bathroom, Queen Bedroom, and Double Bedroom with reclining couch, TV, and Blue Ray system. Hardwood floors throughout bring a sleek and modern feel to this fully updated and renovated older home.
Backyard entertaining at its best! The over sized yard features a brand new pagoda patio covering, luscious grass and plenty of space for a small family gathering, or intimate moments alone. You will find plenty of seating – both inside and out – a new gas BBQ grill and patio table and chairs for eight. Enjoy the famous New Mexico Fall crisp weather (don't forget to bring a jacket for night time attire) while taking in the serenity of this secluded and quiet backyard oasis.
While looking at the calendar, please know there are times I keep it open for my own personal use. If you are interested in renting this home, please send an inquiry email and I will get back with you as soon as possible.
Besides loving to travel and enjoying nature, I teach history to 7th graders at a private school in town. I have raised three sons, and my first grandchild was born April 2011.
I caught the 'renovation bug' when I was young and my parents were forced to renovate a home so they could sell it. The transformation of that home was amazing. In my adult years, I have bought several homes to fix up and rent out. This particular home was previously a rental property for me; however, the renovation was so wonderful I knew I could never again rent it for long periods of time to one family at a time. I offer my own style and elegance in the furnishings, colors, and open feel of this home (and yes, walls and an ugly fireplace were torn down to make it this way).
I am also an animal lover.... all kinds.
Tina Gibson purchased this house in 2005
Location - This house is centrally located and convenient to almost every place in Albuquerque.
Close to Winrock, Coronado Shopping Centers and the ABQ Uptown Mall. Enjoy the many restaurants and eateries close by. Easy access to I-25 and I-40.
|Rate Period
|Weekend Night
My Standard Rate
2 night minimum stay
|Cleaning Fee
|Pet Fee
Holidays are $179/night, 3 night minimum. Tax is included. Cleaning fee remains the same.
I am flexible with payment arrangements. I ask that an initial online payment is made through the HomeAway website. This payment reserves the property and places the reservation on the calendar. The total amount can be split in half or thirds.
Payment is usually accepted in the quoted currency (USD) unless the currency and the amount is specifically agreed in advance with the owner / advertiser.


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Discover Chocolate and Live La Vida Cocoa!
ChocoVivo, just ten minutes east of Venice, is the first bean to bar chocolate manufacturer I've…
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New Arrivals
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So Slimming By Chico's Original Black Bootcut Jean
The fit: incredibly slimming thanks to our Hidden Fit technology. So Slimming Jean by Chico's has a secret interior stitching that flatters instantly, comfortably, and helps make you look one size smaller.
- The So Slimming collection: look instantly slimmer with our Hidden Fit technology, a secret interior stitching that creates a super-slim effect.
- The boot-cut leg is slimmer through the mid-thigh and wider at the cuff for a longer, leaner shape.
- 88% cotton, 10% polyester, 2% spandex.
- Machine wash. Imported.
We're so sorry: this item sold out sooner than expected. For an equally chic substitute, please call our Personal Service Associates at 1.888.855.4986. Or click on Chico's Chat below for immediate assistance.


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News createt: 08-05-2012 10:00:00
Back In Time: May 08, 1959
Since Red West went home for a couple of days, Elvis tried to recruit Alan Fortas to replace Red West, but this failed. Alan was already warned by Red of the restrictiveness of life in Germany. Elvis then contacted Cliff Gleaves.


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National Picnic MonthKeep Food Safe During Summer Picnics (PDF | 90.21 KB)
NDSU Extension Service.
Follow these picnic safety tips and preventative measures to avoid getting sick. Includes tips for keeping a clean picnic enviroment, storing picnic food, and choosing nonperishable picnic alternatives.
Packing Food Safely
Find information on packing safe lunches, food safety tips for traveling, and food safety at temporary events.
Sandwich Recipes
As National Picnic Month gets underway check out the Recipe Finder Database for great sandwich recipes!


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Dierks Bentley and Sheryl Crow Sing 'I'll Hold On' at the 2014 ACM Awards
Dierks Bentley and Sheryl Crow got the crowd on their feet during a performance of Bentley's hit 'I Hold On' at the 2014 ACM Awards.
Dierks Bentley and Sheryl Crow got the crowd on their feet during a performance of Bentley's hit 'I Hold On' at the 2014 ACM Awards.
When George Strait took the stage for a final show in Music City on Friday night (March 21), he proved that the cowboy won't ride away quietly -- the King of Country is going out with a bang.
When asked if she had a St. Jude moment, Sheryl Crow didn't hesitate. The internationally-known singer has been working with the St. Jude Children's Research Hospital for almost 20 years, but remembers one little girl who stole her heart at a time when she was exhausted.
While many of us may associate Sheryl Crow with pop-rock music, her newest album release is total country.
Sheryl Crow isn't trying to make eye patches fashionable, even if she does look fantastic when aping One-Eyed Willie. The singer merely adopted the black patch to protect her sore peeper. It seems that she injured her eye will playing tennis with her kids.
October is Breast Cancer Awareness Month, and while millions of women across the country will be getting screenings and consulting with their doctors about this very private issue, there are some who have gone through the detection-treatment-recovery sequence publicly. The last celebrity on our list may surprise you ...


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Well I injured my left shoulder a while back doing military press. I tried to go all the way down to get the full ROM but I did so with too much weight at first rather than going light and gradually working up. So after that injury I made sure to warm up my rotator cuffs (sp?) before doing shoulders or chest and the pain went away.
Then I started doing front squats. By holding the weight across my delts and upper chest I started feeling shoulder pain in the same spot (rotator cuff) on the same arm that hadn't reared its head since the military press injury. If I don't do front squats for a week or 2 the shoulder feels fine again. But after I do them it hurts all week, mostly when I raise my arm into the position where I hold the weight. So something about the position I hold my arms up for the front squat causes my shoulder to hurt.
Is there a way to fix this problem with exercises/stretches? I was thinking maybe I should just do some rotator cuff strengthening exercises and this would fix the problem but maybe there's something else to do? Any advice would be appreciated.
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300 Miles in Ford's Focus EV Electric Car
NEW YORK ( TheStreet) -- I just finished driving more than 300 miles in Ford's (F) first and only pure electric car, the Focus EV.
Let me cut to the chase: This is a good car.
The traditional, gasoline-powered version of the Focus is Ford's best-selling global small car. It's a regular 5-seat hatchback that competes with cars such as the Volkswagen Golf and the Cruze from General Motors' (GM) Chevrolet unit. (Ford also makes two gasoline-electric hybrids and two other plug-in gasoline-electric hybrids.)
The electric version of the Focus is pretty straightforward: The motor is up front, and there are two batteries -- one under the rear seat, and one immediately behind the rear seat, taking up basically half the gasoline version's trunk space.
What everyone wants to know about an electric car is: (1) How far does it go; and (2) How long does it take to charge? The Ford EV is rated at 76 miles, and my testing indicates that's a fair number in blended driving. I could get the range to less than 50 miles, however, by turning on the heat or driving aggressively. On the other side of the spectrum, careful hypermiling in the right temperature could yield more than 90 miles. Charging from zero to full takes at the most four hours on a 240-volt, 30-amp circuit, so you should get at least 19 miles per hour (76 divided by 4). On a regular 110-volt household circuit, it looked like it would take closer to 18 hours to charge from zero to full, or approximately four miles per hour. In terms of the volume sellers in the market, the electric Ford's main competitors are the Nissan (NSANY) LEAF and the Chevrolet Volt. The LEAF just underwent a series of improvements for the 2013 model year, and Nissan started manufacturing LEAFs in Tennessee after making them only in Japan for two years. The Volt is of course a different animal, with its smaller battery and gasoline backup generator.
Nissan has sold more than 50,000 LEAFs worldwide, and GM has sold almost 50,000 of the various variants of the Volt worldwide. In the U.S., the Volt remains the sales leader by far. Ford's success in this market will be heavily dependent on pricing, as I will discuss in detail later. First, some background in terms of my perspective of comparison for this article. I have driven the Chevrolet Volt more than 23,000 miles, but it has been a while since I last drove a Nissan LEAF, and I certainly didn't drive it thousands of miles. So this comparison will mostly pit the Ford Focus EV against the Chevy Volt.
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text:
- -------------------------------------------------------------------------
Debian Security Advisory DSA-2338-1 firstname.lastname@example.com
http://www.debian.org/security/ Moritz Muehlenhoff
November 07, 2011 http://www.debian.org/security/faq
- -------------------------------------------------------------------------
Package : moodle
Vulnerability : several
Problem type : remote
Debian-specific: no
CVE ID : not yet available
Several cross-site scripting and information disclosure issues have
been fixed in Moodle, a course management system for online learning:
* MSA-11-0020 Continue links in error messages can lead offsite
* MSA-11-0024 Recaptcha images were being authenticated from an older
* MSA-11-0025 Group names in user upload CSV not escaped
* MSA-11-0026 Fields in user upload CSV not escaped
* MSA-11-0031 Forms API constant issue
* MSA-11-0032 MNET SSL validation issue
* MSA-11-0036 Messaging refresh vulnerability
* MSA-11-0037 Course section editing injection vulnerability
* MSA-11-0038 Database injection protection strengthened
For the stable distribution (squeeze), this problem has been fixed in
version 1.9.9.dfsg2-2.1+squeeze2.
For the unstable distribution (sid), this problem has been fixed in
version 1.9.9.dfsg2-4.
We recommend that you upgrade your moodle packages.
Further information about Debian Security Advisories, how to apply
these updates to your system and frequently asked questions can be
found at: http://www.debian.org/security/
Mailing list: firstname.lastname@example.com


text:
Boutique Hotel in Buenos Aires
Tel. / Fax (54-11) 5252-5060
All rates include Continental Breakfast, WIFI & Tango Classes.
Secure Parking & Airport/Port Transfers Available
Tel. / Fax (54-11) 5252-5060
All rates include Continental Breakfast, WIFI & Tango Classes.
Secure Parking & Airport/Port Transfers Available
Just a few blocks from the Obelisco, Rooney's Boutique Hotel is located in the heart of Buenos Aires just off the main avenues of this pulsating city.
Located in the former residence of the writer and poet, Leopoldo Lugones and amidst numerous milongas, tango schools, cafes, restaurants and theatres, this exceptional building has long been part of Buenos Aires' cultural landscape.
Rooney's Boutique Hotel promises a relaxed and comfortable atmosphere with 14 lovingly designed and individual suites, a lounge bar, cafe and tango patio.
Thoughtfully decorated throughout by designer Paula Piatti, we promise you an oasis of calm in a city that never sleeps.
The exceptional location and the unique building, combined with free tango classes, make Rooney's Boutique Hotel the ideal choice for visitors who want an insight into the real Buenos Aires.
Surrounded by the original milongas, Tango schools, theaters, cafes and restaurantes of Buenos Aires, guests will be able to soak up the rich culture of this fabulous city.
Rooney's also offers packages to its guests so that they can enjoy the best destinations of Buenos Aires and its surrounds during their stay at the hotel. Utilising our intricate local knowledge and mindful of the expectations of our guests, we are able to guarantee that you enjoy
Buenos Aires to its full.


text:
Average Customer Rating: 4 out of 5
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It works, it really does! I didn't think I could live with or without drugs and alcohol, and I have now been sober over 15 years! Working the steps of AA with a sponsor helped me recover from what seemed like a hopeless state of mind and body.
Recovery Month promotes the societal benefits of prevention, treatment, and recovery for mental and substance use disorders, celebrates people in recovery, lauds the contributions of treatment and service providers, and promotes the message that recovery in all its forms is possible. Recovery Month spreads the positive message that behavioral health is essential to overall health, that prevention works, treatment is effective and people can and do recover.
National Recovery Month 2014


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Definitions for DEEDdid
This page provides all possible meanings and translations of the word DEED
Random House Webster's College Dictionary
something that is done, performed, or accomplished; act:
a good deed.
an exploit or achievement; feat.
action or performance, esp. as indicative of one's intentions.
a document executed under seal and delivered to effect a conveyance, esp. of real estate.
Category: Law
(v.t.)to convey or transfer by deed.
Category: Law
Origin of deed:
bef. 900; ME dede, OE dēd; akin to do1
Princeton's WordNet
deed, deed of conveyance, title(noun)
a legal document signed and sealed and delivered to effect a transfer of property and to show the legal right to possess it
"he signed the deed"; "he kept the title to his car in the glove compartment"
act, deed, human action, human activity(noun)
something that people do or cause to happen
Kernerman English Learner's Dictionary
an act of a particular type
good/bad deeds
a legal document showing ownership
the deed to the property
An action or act; something that is done.
I will punish whomever is responsible for this deed!
A brave or noteworthy action; a feat or exploit.
The knight's deeds won the hearts of the people.
Action or fact, as opposed to rhetoric or deliberation.
I have fulfilled my promise in word and in deed.
A legal contract showing bond.
I inherited the deed to the house.
To transfer real property by deed.
He deeded over the mineral rights to some fellas from Denver.
Origin: From dede, from ded, (West Saxon) dæd, from dēdiz, from dʰēti-. Cognate with Dutch daad, German Tat, Swedish dåd. The Proto-Indo-European root is also the source of Ancient Greek θέσις. Related to do.
Webster Dictionary
that which is done or effected by a responsible agent; an act; an action; a thing done; -- a word of extensive application, including, whatever is done, good or bad, great or small
illustrious act; achievement; exploit
power of action; agency; efficiency
fact; reality; -- whence we have indeed
a sealed instrument in writing, on paper or parchment, duly executed and delivered, containing some transfer, bargain, or contract
performance; -- followed by of
to convey or transfer by deed; as, he deeded all his estate to his eldest son
A deed is any legal instrument in writing which passes, or affirms or confirms something which passes, an interest, right, or property and that is signed, attested, delivered, and in some jurisdictions sealed. It is commonly associated with transferring title to property. In the United States, deeds may require witnesses to sign. The deed has a greater presumption of validity and is less rebuttable than an instrument signed by the party to the deed. A deed can be unilateral or bilateral. Deeds include conveyances, commissions, licenses, patents, diplomas, and conditionally powers of attorney if executed as deeds. The deed is the modern descendant of the medieval charter, and delivery is thought to symbolically replace the ancient ceremony of livery of seisin. The traditional phrase signed, sealed and delivered refers to the practice of seals; however, attesting witnesses have replaced seals to some extent. Agreements under seal are also called contracts by deed or specialty; in the United States, a specialty is enforceable without consideration. In some jurisdictions, specialties have a liability limitation period of double that of a simple contract and allow for a third party beneficiary to enforce an undertaking in the deed, thereby overcoming the doctrine of privity. Specialties, as a form of contract, are bilateral and can therefore be distinguished from covenants, which, being also under seal, are unilateral promises.
British National Corpus
Nouns Frequency
Rank popularity for the word 'DEED' in Nouns Frequency: #2572
Translations for DEED
Kernerman English Multilingual Dictionary
something done; an act
a good deed.
- daad, handelingAfrikaans
- عَمَل، فِعْل، مَأْثَرَهArabic
- делоBulgarian
- açãoPortuguese (BR)
- skutekCzech
- die TatGerman
- gerning; bedrift; dådDanish
- πράξηGreek
- acto, acción, hechoSpanish
- teguEstonian
- عمل؛ کردارFarsi
- tekoFinnish
- actionFrench
- מַעֲשֶׂהHebrew
- कार्यHindi
- čin, djeloCroatian
- tettHungarian
- tindakanIndonesian
- verknaðurIcelandic
- atto, azioneItalian
- 行為Japanese
- 행위, 공적, 위업Korean
- darbasLithuanian
- darbība; rīcība; dokumentsLatvian
- amalanMalay
- daadDutch
- gjerning, handling, dådNorwegian
- czynPolish
- عمل؛ کردارPersian
- عمل، كار، فعل قواله (قبالPashto
- acçãoPortuguese
- faptăRomanian
- поступокRussian
- skutokSlovak
- dejanjeSlovenian
- deloSerbian
- handling, gärningSwedish
- การกระทำThai
- iş, eylemTurkish
- 行為,事跡Chinese (Trad.)
- дія; вчинокUkrainian
- شعوری عملUrdu
- việc làmVietnamese
- 行为,事迹Chinese (Simp.)
Get even more translations for DEED »
Find a translation for the DEED definition in other languages:
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Use the citation below to add this definition to your bibliography:
"DEED." Definitions.net. STANDS4 LLC, 2014. Web. 22 Dec. 2014. <http://www.definitions.net/definition/DEED>.


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Dentistry Today Live Blog
Welcome to our live blog.
Ultradent Products – VALO Cordless Light
Monday, 10 October 2011 11:58:07 Category American Dental Association Session
Suzanne Wilson, Ultradent Products' Marketing Brand Manager for Curing Lights, showcases the VALO Cordless light, part of an award-winning line of products that allows clinicians more ease and mobility in their practice.
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Dentistry Today


text: Correspondence, 1930 Thanet, Octave, 1850-1934 Lamar, Clarinda Pendleton, b. 1856. Life of Judge Lamar Lamar, Clarinda Pendleton, b. 1856--Correspondence Bradford, Gamaliel, 1863-1932--Correspondence Taft, William H. (William Howard), 1857-1930--Death and burial Hughes, Antoinette--Correspondence Thanet, Octave, 1850-1934--Correspondence Women--United States--Societies and clubs--History--20th century United States--History--Colonial period, ca. 1600-1775--Societies, etc. National Society of the Colonial Dames of America Judges' spouses--United States Digitization funded by Historic Augusta, Inc. through a grant from The National Society of The Colonial Dames of America in the State of Georgia. [Athens, Ga.] : Hargrett Rare Book and Manuscript Library Hargrett Library 2009 Correspondence Text http://dlg.galileo.usg.edu/lamar/id:ms00022-05-05 application/pdf image/x-djv Joseph Rucker and Clarinda Pendleton Lamar papers. Hargrett Rare Book and Manuscript Library, University of Georgia Libraries 1930 Augusta (Ga.) Richmond County (Ga.)


text:
The national Magnet Schools of America (MSA) has named Nanette McCann, principal of Baton Rouge Magnet High School, its Regional 2010 Principal of the Year. McCann will represent Region VI at the National Conference on Magnet Schools May 2-5 in Tampa. Each regional winner will be recognized at the conference, and a national winner, who receives $1,000 for the school, $500 for him/herself and a plaque, also will be announced.
Each year, Magnet Schools of America recognizes an outstanding school leader in each of the MSA's regions who has succeeded in providing innovative programs that promote equity, diversity and academic excellence for students in magnet schools. This comes right on the heels of Baton Rouge Magnet High School also earning the Magnet Schools of America's Magnet School of Excellence Award. The school also is in competition now for several cash awards and will be recognized at the conference.
The East Baton Rouge Parish School System's 2009 High School Principal of the Year, McCann has been in charge of the roughly 1,200-student school since 2002, previously was assistant principal of Tara High School, an administrative intern at Baker High School and Writing Center coordinator and English teacher at Capitol Senior High School. She holds a Master of Education degree from Southeastern Louisiana University and a bachelor's degree from Louisiana Tech University.
The 2005 YWCA Woman of Achievement in Education winner, McCann is an executive voting member of the College Board. In addition, her professional memberships include several organizations, such as Magnet Schools of America and most recently she was inducted into the Tulane University Alumni Chapter of Kappa Delta Pi, an International Honor Society in Education. In addition to its Magnet excellence award, McCann's high school has won the Magnet Schools of America Schools of Distinction Award three consecutive times, the Blue Ribbon Schools of Distinction award, the National Creative Ticket School of Distinction award and was named among America's Best High Schools in a recent issue of US News and World Report. McCann also was named the state's 2009 Region II Principal of the Year.
"Since the students are the focal point for the success of the total school program, I view my role as motivator, innovator and a catalyst for change. What better way to serve in this role than by finding new ways to continuously personalize the learning environment for students and teachers at my school! My motto is 'to do whatever it takes for the students and teachers to be successful,'" McCann said. For more information about this regional award, contact Dr. Robert Brooks, executive director of Magnet Schools of America, (202) 374-9360.
Press Releases
School Spotlight:
Principal Brister in Washington, D.C., to Accept McKinley Middle School's Second Blue Ribbon Award
On Tuesday, November 13, 2012, Principal Herman Brister (pictured, left) and the school's Teacher of the Year, Lynn Williamson (right), were in Washington, D.C., accepting McKinley Middle Academic Magnet School's National Blue Ribbon Award from U.S. Department of Education's Director of National Blue Ribbon Schools Program Aba Kumi (center). The event, which recognized some 314 schools from across the United States, was held at the Omni Hotel.Click here for story.
Subscribe to the EBRPSS eNews to receive our bi-weekly eNewsletter.
Media Info | Submit News Story | Archive 2004-05 | Archive 2005-06 | Archive 2006-07 | Archive 2007-08 | Archive 2008-09 | Archive 2009-10 Archive 2010-11 Archive 2011-12 EBRPSS Communications Department, 1050 S. Foster Drive, Baton Rouge, LA 70806, PH 225-922-5610


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I make efforts to not speak for other people's experiences to the best of my ability, but we all seem to infer what someone else is going through at some point based on what we've gone through.
Reading long blog entries frustrates me sometimes.
Basically, I like long articles and books…if I have the time and dedication to sit down and read them.
Sometimes, I'm doing other things, and trying to digest a 5000 word article in one sitting is a bad idea.
Posts that are too short also irritate me. If the post is short and meaningless, I feel as though a few valuable seconds of finite life have been wasted.
So, what's in order is the "Goldilocks Effect," as I would call it: not too long, not too short, and more importantly, making a point and conveying something worthwhile.
Like food.
Like discussions about eating.
Like recipes.
So, I'm going to make a conscious effort to write more about my eating adventures, and I'm going to make a conscious effort to have the blogs at just the right length.


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