text:
Web Id: P000015153
Silky sheer control top pantyhose with enhanced toe feature a customized back panel for extra comfort and proportioned fit.
Bealls is a privately held company, rich in tradition, owned by the founding family and its employees. Founded in 1915, Bealls Department Stores now operates 80 store locations in the state of Florida in addition to BeallsFlorida.com. Bealls Department Stores and BeallsFlorida.com are owned and operated by Beall's Department Stores, Inc and Beall's Westgate Corporation.
Copyright 2014 Bealls, Inc. All rights reserved.


text:
For those who missed the Sarah Palin farewell speech, or are tired of hearing clips diced and sliced on 24-hour news, here's a rendition of her ode to Alaska, recited by William Shatner Monday night on the Tonight Show.
Please keep it civil. Don't post comments that are obscene, defamatory, threatening, off-topic, an infringement of copyright or an invasion of privacy. Read our forum standards and community guidelines.
You must be logged in to post comments. Please log in here or click the comment box below for options.comments powered by Disqus

subset: commoncrawl


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Event Title: Summer Reading Teen Video Challenge
Date/Time: Wed, Feb 20th (All day)
Location: Homer Public Library
Entries due Wednesday, Feb 20
Create a video promoting the Summer Reading Program and you could win $275!
Teens 13-18 can enter their interpretation of the 2013 teen slogan "Beneath the Surface" for a chance to win money for themselves and an award for their local library. Each state will have their own winner, so Alaskans are only competing with other Alaskans.
For more information about the contest and how to enter your video, visit these links:
Alaska Teen Video Contest Info and Entry Form
Collaborative Summer Library Program Teen Video Overview


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Directory (Last Name)
Main Laboratory
5838 State Hwy 80
Cooperstown, NY 13326
Phone: 607-547-8778
Fax: 607-547-5114
Lakeside Farm &
Upland Interpretive Center
7027 State Hwy 80
Springfield, NY
(physical address)
Thayer Boathouse
7016 State Hwy 80
Springfield, NY
Rum Hill
Thurston Hill Rd.
Springfield, NY
Goodyear Swamp Sanctuary
7290 State Hwy 80
Springfield, NY
Greenwoods Conservancy
824 Zachow Rd.
Hartwick, NY 13348
Upper Research Site
Averill Rd.
Cooperstown, NY
Rum Hill is a 302-acre site with Appalachian and Northern hardwoods on xeric sites. It also encompasses one of the highest elevations in Otsego County at over 2100 ft.
At Rum Hill, students explore beaver ponds and walk through old fields and early homesteads learning of man's impact on neighbors and the environment.
Click here to print a full page copy of Rum Hill Trails map.
Field Trips Index
Copyright © 2014 by SUNY Oneonta
Connect With Oneonta:


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Is there an over-the-counter treatment for shingles?
- Q: I suspect I have shingles. Is there any over-the-counter medicine I can take or do I have to go to the doctor?
- A: Shingles is a viral infection caused by the varicella-zoster virus that causes a painful rash. Varicella-zoster also causes chickenpox. Often shingles appear as a band of blisters that wraps from the middle of the back around one side of the chest. The virus lays inactive in the nerve tissues of the body after chickenpox. Years later the virus appears as shingles. Shingles may heal on their own after a few weeks, but the virus can be very painful. Most treatment options for the pain of shingles are prescription. Physicians may prescribe pain medications such as Vicodin or other narcotics. Anticonvulsants such as Neurontin (gabapentin) can be used for nerve pain. Some gels such as Lidocaine may be available over the counter to numb the area. Antivirals are also used to treat the virus infection. These medications include Zovirax (acyclovir), Valtrex (valacyclovir), and Famvir (famciclovir). For more information on the shingles virus visit http://www.everydayhealth.com/HealthAZ/Index.aspx and for more information on the medications used to treat shingles visit http://www.everydayhealth.com/drugs/ Kimberly Hotz,PharmD.
Related Questions
- Q: What are the best over-the-counter products for adult acne and weight loss?
- Q: Can my daughter's medications (Celexa, Effexor, Lamictal, and Valacyclovir) cause nightmares? Are there any serious contraindications?
- Q: Can type 2 diabetes cause acute abdominal pain over time? How can this be treated?
- Q: What is the best way to detox from hydrocodone/acetaminophen?
- Q: Is there any over-the-counter medication for restless legs symdrome?
If this answer isn't what you were looking for, then ask a question of your own:
Search Questions and Answers
To view more questions and answers on a variety of health issues, enter a keyword to search or click on a featured topic.
Recent Drug Ratings
- Insulin Glargine for Diabetes mellitus
- Gildess FE 1.5/0.03 for Contraception
- Rolaids Extra Strength for Pyrosis (heartburn)
- Binosto for Osteoporosis
- Exemestane for Breast Cancer
- Clozapine for Bipolar Disorder
- Osphena for Dyspareunia
- Tecfidera for Multiple Sclerosis
- Sanctura XR for Urinary Incontinence
- V-Gan-25 for Allergic Reaction


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Bubba is a 3-month-old Dachshund mix in need of a loving home. He was transferred to the Haven from the Fairhope Animal Shelter after being found as a stray. Bubba is full of life and loves to play with other dogs and would do great in a home with kids to keep him busy.
Bubba is looking for a forever home that can keep up with his playful energy. He's up to date on vaccinations, microchipped, dewormed, has been treated for fleas and ticks, and will be fixed this week.
If you would like to learn more about Bubba and how to make him a part of your home, please contact the Haven at 251-929-3980.
The Haven
559 S Section St.
Fairhope, AL 36532
(251) 929-3980


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James Beard Awards to move ceremony to Chicago
BY FRAN SPIELMAN City Hall Reporter May 20, 2014 8:40AM
Article Extras
Updated: June 23, 2014 3:23PM
Chicago's emergence as a culinary capital of the world hit full stride Tuesday: The 2015 James Beard Foundation Awards ceremony will be held at Chicago's Civic Opera House.
The May 4 awards ceremony and black-tie gala will mark the first time that the awards show known as the Oscars of the food world will be held outside New York City since its 1990 inception.
Mayor Rahm Emanuel used his notorious persistence and powers of persuasion to personally lobby for the prestigious event.
He joked about what a pest he had made of himself with Susan Ungaro, president of the James Beard Foundation, during a Millennium Park news conference celebrating Chicago's victory with champagne on ice.
"I'm not sure we won it on merit or you were just tired of getting the phone calls and coming out to visit you. There's no doubt about the merit. But I think at this point, you're changing your cell number," Emanuel told Ungaro.
Turning serious, the mayor talked about his new and larger goal of attracting 55 million tourists a year and the role that Chicago's extraordinary array of restaurants plays in that effort.
"I did call Susan on a much-too-frequent basis to lobby for this because I thought it was a fitting recognition for your work in the kitchens, your work in winning these awards nationally," the mayor told an audience full of award-winning chefs.
"This is a recognition of what all of us have known locally and everybody will know worldwide: Chicago is a culinary capital. Congratulations to all of you," the mayor said.
Ungaro said Chicago has long been a "top culinary destination — a city that could satisfy any food lover's cravings."
The city now boasts over 40 Beard-winning restaurants and chefs.
They include four Outstanding Chefs Rick Bayless, Grant Achatz, Paul Kahan and the "late, great" Charlie Trotter; four Rising Stars, led by this year's winner Jimmy Bannos, and eight Best Regional Chef award winners, including this year's winner Dave Beran.
Ungaro further noted that Chicago is home to over 100 great chefs who have contributed their time and talents to fundraising dinners at the Beard House and events all over the country.
"In a city with this many James Beard chefs and award winners, everybody is guaranteed to eat great. I know I have," she said.
Ungaro said the foundation "always looks forward to visiting great food cities like Chicago." While every American city boasts of having "unique talents and flavors," what unites the restaurant world is its "love of food and the camaraderie of food communities like this one in this great city," she said.
"The foundation is truly thrilled to have such a supportive environment — a great mayor, a great team in Choose Chicago and the Illinois Restaurant Association — to welcome us. We look forward to an exciting celebration of the best-of-the-best in the American food world here next May 4th in Chicago," she said.
Don Welsh, CEO of Choose Chicago, joked that the James Beard Awards would prompt Chicago's hard-charging mayor to set the bar even higher for the tourism agency.
"When the mayor set some goals for us a few years ago, first it was 50 million visitors. Now, it's 55 [million] and after today, he just whispered in my ear it's 60 million," Welsh said.
Calling food a "core element" of the city's tourism pitch, Welsh said, ??Whether we have a convention, whether we have a leisure tourist coming in from Indiana or whether we have someone coming in from China, food is at the core of what we do as a city. We continue to build this reputation as truly one of the great culinary capitals of the world. And as a result of this talent standing here, you make our job that much easier."
Sam Toia, president of the Illinois Restaurant Association, called the decision to bring the James Beard Foundation Awards to Chicago a milestone for the city and Emanuel the "top chef who put this plate together."
"Events like Chicago Gourmet and now, the James Beard Foundation Awards allows us to truly celebrate this city as a gastronomic hub and culinary capital of the world. It's a very proud moment for all of us," said Toia, former co-owner of Leona's Restaurants.
Priscila Satkoff, chef/owner of Salpicon, has never been nominated for a Beard award but looks forward to the celbration.
"Oh, my god, I love it," she said. "Everything happens in New York, and a lot of those chefs from New York get the awards. Chicago is a great culinary city and I think it's time for us to get the opportunity to show off. ... It's time for us to shine."
The Chicago restaurant scene has emerged as one of the most innovative and creative dining spots in the country. At this year's Beard Awards — along with Beran of Next and Bannos of The Purple Pig— Kahan was named to the Who's Who of Food and Beverage, and Grace, 652 W. Randolph, was honored for best restaurant design.
Tony Mantuano, chef-partner of Spiaggia, Cafe Spiaggia, Terzo Piano and Bar Toma called the news a "win-win scenario."
"It's unbelievable for Chicago," Mantuano said. "It's a great decision."
This isn't the first stop in Chicago for the James Beard Foundation.
In 2009, the foundation took its award nominee breakfast on the road for the first time and held it at Bayless' Frontera Grill. The 2014 JBF Award nominee breakfast was held March 18 at Kahan's Publican restaurant in Chicago.
On the weekend of Oct. 17-18, the James Beard Foundation will return to Chicago for its "Taste America" tour.
Already, O'Hare Airport concessionaire HMSHost and the fast-expanding Mariano's grocery chain have agreed to serve as corporate sponsors of the 25th Annual James Beard Awards in Chicago.
The ceremony will be open to the public and feature awards for the best chef, restaurant and restaurant design, along with special achievement awards including Humanitarian of the Year, Lifetime Achievement, Who's Who of Food and Beverage in America, and America's Classics.
A gala reception will follow the ceremony featuring top chefs and beverage professionals from across the country.
Giuseppe Tentori, chef and owner o GT Fish & Oyster in Chicago, said the event brings "all the people we admire" from the world of food and wine.
"May 4 cannot come fast enough," Tentori said.
Contributing: Miriam Di Nunzio, Adrienne Samuels Gibbs
Email: email@example.com
Twitter: @fspielman


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You know we're late when we even change our title. Oh well, better late than never, right? Oh – by the way – did you notice that we changed our look? We hope you like it!
Okay, so last week the following stories appeared on our airport news radar:
- New Zealand quake shakes down eagle sculpture
- Gator woman arrested
- World cup airport welcome to include tent
- TSA reveals craziest things found in 2013


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Category: Juvenile Fiction
The Outsiders
Ponyboy can count on his brothers. And on his friends. But not on much else, besides trouble with the Socs, a vicious gang of rich kids whose idea of a good time is beating up "greasers" like Ponyboy. At least he knows what to expect--until the night someone takes things too far.
From the Cassette edition.
New Releases
Listening Library
A Penguin Random House Company
A Penguin Random House Company


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Twenty-Five Light Chandelier from the Versailles Collection
Authentic handcut French Pendeloques ornament these crystal candelabra, recalling the opulent tastes of the seventeenth-century court of King Louis XIV. You can choose among a variety of finishes.
- Twenty-five light up lighting chandelier
- Featuring Handcut crystals
- Requires 24 60w Candelabra base bulbs (not included) and 1 15w Candelabra base bulb (not included)
- Supplied with 84" of chain and 223" of wire
Additional Schonbek Links
- View Manufacturer Warranty
- Shop All Schonbek Products
- Shop All Schonbek Versailles Collection Products
Our SKU: Schonbek 2774
This product is listed under the following manufacturer number(s):
- Schonbek 2774-65
Ancient Bronze
- Schonbek 2774-47
Antique Pewter
- Schonbek 2774-48
Antique Silver
- Schonbek 2774-51
- Schonbek 2774-75
Bronze Umber
- Schonbek 2774-23
Etruscan Gold
- Schonbek 2774-11
French Antique
- Schonbek 2774-34
French Provincial
- Schonbek 2774-76
Heirloom Bronze
- Schonbek 2774-22
Heirloom Gold
- Schonbek 2774-44
Heirloom Silver
- Schonbek 2774-42
Natural Rust
- Schonbek 2774-91
- Schonbek 2774-82
- Schonbek 2774-55
Wet Black
*Denotes a finish or option that has been discontinued
Product Videos
How To Install a ChandelierMario shows you step by step how to install a Chandelier.
Installation Resource Center
Whether you are installing the product yourself or hiring a professional, our installation Resource Center has everything you need to get your project done. Visit the Installation Resource Center to get started.


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Music on Main to draw crowd
Date: June 5, 2009
by: The Observer Staff
Lakewood Ranch Main Street is gearing up for its monthly Music on Main concert tonight from 6-9 p.m.
West Coast band The Distractions will hit the stage, playing songs from the 1970s through the new Millennium.
Tonight's event will benefit All Children's Hospital Guild Sarasota/Manatee through food and beverage sales. The Hospital Guild's goal is to enhance the quality of care and availability of services primarily for the children of All Children's Specialty Care of Sarasota, as well as All Children's Hospital.
Other Music on Main activities include face painting and caricature drawings. Florida Blood Services also will be on hand to take blood donations.
Guests are welcome to bring chairs, but are asked not to bring coolers. Dogs must be kept on a short leash.
Currently 0 Responses
- Dec
24 Christmas Eve Family Service
3:30 pm - 5:30 pm
- Dec
24 Christmas Eve Traditional Service
9:30 pm - 11:30 am
- Dec
25 Christmas Traditional Service
10:00 pm - 11:30 pm
- Jan
12 Scramble for SPARCC
12:00 pm
Food and fun
The Lakewood Ranch Business Alliance and its Young Leaders Alliance have something to talk about: the organizations collected 764 pounds of nonperishable food and $1,295 cash to benefit The Food Bank of Manatee/Meals on Wheels PLUS.
Parade perfect
River Club's Cheryl Kaufman says she's still pinching herself.
Santa lineup
A little "Ho! Ho! Ho!" can go a long way this holiday season.


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03-17-2012 12:31 AM - edited 03-17-2012 12:32 AM
I'm confused about the student loans. Are those in your name for your parent's education?
I understand that they opened (and that you let them open) credit cards in your name. Are they official authorized users at least on the credit cards?
JustMe77 - I think the OP was saying he had taken out student loans in his name and had missed a few payments. The credit cards were in his name, but his parents applied for the cards, received the cards (intercepted his mail), used the cards, charged up the balance on the cards, and sometimes make the minimum payment.
The OP was upset becuase the cc debt & missed payments, on top of his own student loan debt & missed payments, had really hurt his credit score.
He wants the cc debt out of his name and in his parents name.
The OP now realizes that with as much debt as he has, he can not get a home or do much of anything.
The OP is not willing to turn his parents in for fraud or identity theft. His parents had previously filed for BK and did not have credit, which is why they applied in their son's (the OP's) name.
Hope this helps!
myFICO is the consumer division of FICO. Since its introduction 20 years ago, the FICO® Score has become a global standard for measuring credit risk in the banking, mortgage, credit card, auto and retail industries. 90 of the top 100 largest U.S. financial institutions use the FICO Score to make consumer credit decisions.>> About myFICO


text:
Rick Hearst Bio
(Whip, B&B)
the 411
et cetera 5 random facts
- His real last name is Herbst.
- Started studying karate after he was mugged in New York and now has a black belt.
- Auditioned for the role of GH's Stavros, which went to Robert Kelker-Kelly.
- Is a longtime friend of Sean Kanan (Deacon, Y&R) whom he met while Hearst was working as a waiter.
- Directed a children's production of Peter Pan in 2011.
stories featuring
Rick Hearst
EXCLUSIVE! RICK HEARST BACK TO GH! Jan 24, 2014
Rick Hearst: Straight on Till Morning Nov 15, 2010
Rick Hearst Whips Up A Frenzy Jul 15, 2009
Heavy Lifting With Rick Hearst Mar 30, 2009
GH's Ric: Mouthpiece With a Mouth Oct 30, 2008
tweet ticker
Other Roles


text:
10.4" Active Matrix Rugged Military Liquid Crystal Display
The 1041AM rugged military display is a 10.4in diagonal multifunction display, and ca...
This family includes displays that are used on P-3 aircraft and on the NATO/AWACS aircraft as well as a range of land applications, as well as optional touchscreen displays.
The 2010-AM(A) colour display is in production for various Canadian military programs (with Naval and Land Combat vehicle applications). This AMLCD unit has also been selected for the NATO AWACS Mid-term Modernization Programme. With over 500 contracted deliveries, this display can be tailored for airborne, shipborne or land requirements.
Optical Characteristics
Physical Characteristics
Environmental Specifications


text:
|HMRC Reference:Notice 8 (April 2012)
|View Change History
1.1 What is this notice about?
1.3 Who should read this notice?
1.4 What law covers this notice?
2.Control of private pleasure craft
2.1 Why do the border authorities need to control private pleasure craft?
3.Arriving in the United Kingdom
3.1 Do I need to fly the yellow 'Q' flag?
3.2 Do I need to notify the customs authorities on arrival?
3.3 What goods must I declare?
3.4 Will I have to pay taxes or duties on my pleasure craft?
3.5 Can a vessel lose its VAT paid status?
3.6 What are the duty free allowances from outside the EU?
3.7 What are the allowances within the EU?
3.8 What are prohibited and restricted (P & R) goods?
3.9 Animals including pets, dogs, cats, birds, rabbits and rodents
3.10 Plants and Plant products
3.11 Products of Animal Origin (POAO)
3.13 Certain radio transmitters
3.14 Are there any immigration requirements when I arrive in the UK?
3.15 Are there any additional requirements if I am transferring my residence to a place in the EU?
4.Sailing a pleasure craft within EU waters
4.1 Will I have to pay VAT on a vessel to be kept in the EU?
4.2 What documents will be required to provide proof of the VAT status on a used vessel?
4.3 Spares, accessories and equipment
5. Temporarily importing a non EU vessel
5.1 Can I claim relief from customs duty and VAT?
5.2 What is the definition of private use?
5.3 What is the period of relief for non EU residents?
5.4 Private use by a UK/EU resident
5.6 Extending the period of visit, or deciding to live permanently in the EU
5.8 Importation by crew members
5.9 Temporarily leaving the EU whilst the yacht is under Temporary Admission
5.10 What do I do if I decide to keep the vessel in the EU?
5.11 Can an EU resident claim relief on a vessel imported into the EU when they intend to emigrate?
5.12 Does Temporary Admission apply to vessels imported for sale?
5.13 Can I scrap a vessel under Temporary Admission?
5.14 Do I need to report when re-exporting a vessel that is under Temporary Admission?
5.15 Will there be any Customs checks?
5.16 Can I carry out routine maintenance and repairs?
6.0 Leaving the United Kingdom
6.1 Do I need to notify the customs authorities before I sail my vessel outside the United Kingdom?
6.2 How do I notify the customs authorities?
6.3 What should I do if the voyage is delayed or abandoned?
6.4 Do I have to pay VAT on a vessel intended to be kept outside the EU?
6.5 Can I take duty free stores on board?
6.6 Are there any immigration requirements when I depart from the UK?
6.7 Are there any additional requirements if I am transferring my residence to a place outside the EU?
7.1 To report a vessel's arrival
7.2 Postal address for C1331 forms
7.3 Help with VAT, excise and customs matters
Do you have any comments or suggestions?
This notice explains customs arrival/departure requirements for private individuals who sail their pleasure craft to and from the United Kingdom and within EU waters.
For the purpose of this notice, a pleasure craft is defined as a vessel which at the time of its arrival in the UK, or at the time of its departure from a port in the UK, is being used for private recreational purposes.
It has been rewritten and restructured to improve readability and includes:
It replaces the April 2011 version.
You can access details of any changes to this notice since April 2011 either on our Internet site at hmrc.gov.uk or by phoning our VAT, Excise & Customs helpline on: 0300 200 3700.
This notice and others mentioned are available on our website: www.hmrc.gov.uk and may also be available in hard copy (contact the VAT, Excise and Customs helpline to check hard copy availability).
This notice is intended for anyone who owns or is responsible for a pleasure craft that sails to or from locations outside the United Kingdom.
The Channel Islands are treated as a place outside the United Kingdom and the European Union for VAT purposes.
The legislation upon which this notice is based is:
This notice is not the law. It is HMRC's view of the law and nothing in this notice takes the place of the law.
HM Revenue & Customs (HMRC) and the UK Border Agency (UKBA) are responsible for the management of fiscal, regulatory and enforcement activities at frontier locations. HMRC has overall responsibility for policy and procedures relating to the inward/outward pleasure craft reporting function. The UKBA has responsibility for implementing HMRC policies and procedures at the frontier and for the prevention of smuggling of dutiable or prohibited/restricted goods. The UKBA also has responsibility for immigration matters.
Jointly, HMRC and the UKBA also have a responsibility to other Member States of the European Union to control the frontier between the EU and countries that are not full members.
The UKBA will still need to carry out checks on persons on board pleasure craft. Even so, only a small proportion of those who are on an intra-Community voyage will be asked to confirm that their last port of call was another place in the EU.
The Customs and Excise Management Act 1979 gives UKBA officers the necessary powers to stop board and search a vessel and to ask questions. This applies whether the vessel sailed from a port within the EU or from a country outside the EU.
If you carry any goods for industrial or commercial purposes, your vessel becomes a commercial vessel and is no longer a pleasure craft. Notice 69 Report and Clearance by Ships Masters' explains the customs requirements for commercial vessels.
Some EU and other European countries, but not the UK, are partner to the Schengen Agreement under which border controls on persons between Schengen members have been abolished. Consequently, travellers from the UK to a Schengen country or those leaving for the UK from one may find that they are subject to additional checks when overseas because of the Schengen commitment to reinforcing frontiers between Schengen members and countries which are not party to the Agreement. However, the UK's law and practices do not differentiate in any way between Schengen members and non-members.
As at April 2011, the Schengen members with coastlines, which were actually operating the Convention, were Belgium, Denmark, Finland, Germany, Iceland, Italy, the Netherlands, Norway, Portugal, Spain, Sweden, France, Greece, Estonia, Lithuania, Latvia, Malta, Poland and Slovenia.
If you are arriving directly from another EU Member State there is no need to fly the 'Q' flag.
If you are arriving from outside the EU (and this includes the Channel Islands) you must fly the 'Q' flag, where it can readily be seen, as soon as you enter UK waters (the 12 mile limit). Do not take down the flag until you have finished reporting to the customs authorities, as described in sub-section 3.2 Failure to comply will make you liable to a penalty.
Whether you need to notify your arrival to the customs authorities depends upon where your last port of call was. If you are arriving directly from an EU Member State, you only need to contact the customs authorities if you have goods to declare. However, there may still be immigration requirements that need to be met and you should refer to sub-section 3.14 for details.
When arriving direct from a country outside the EU (the Channel Islands are regarded as outside the EU for this purpose), you must phone the National Yacht line on 0845 723 1110. You will need to inform the Yachtline if any of the following apply:
You will need to comply with any further instructions that you are given.
If arriving from outside the EU the National Yachtline will ask you to complete form C1331. If you already have a form C1331 Part 2 on board, from when the vessel left the UK, you should complete section (iii) amending details of persons on board, if necessary, then sign and date the form again. You can obtain form C1331 from the HM Revenue & Customs website at hmrc.gov.uk or by calling the VAT, Excise & Customs helpline on 0300 200 3700. The form may also be available from some local yacht clubs and marinas.
You should send the completed C1331 forms to the UKBA address shown in sub-section 7.2 which is also given on the C1331 form.
Except for contacting the customs authorities as above, you must not land goods or persons or transfer them to another vessel until a customs official says you may do so.
If you have arrived from another EU Member State, you must declare the following goods:
If you have come directly from a country outside the EU – and the Channel Islands are regarded as outside the EU for this purpose – you must declare:
If anyone on board fails to declare goods in any of these categories, that person may be liable to a fine and the goods may be seized.
Vessels less than 12 metres long are potentially liable to customs duty when imported from outside the EU and all vessels designed or adapted for recreation or pleasure use are potentially liable to VAT.
If you are temporarily importing your boat from outside the EU, it may qualify for relief from these charges as described in Section 5.
If you are permanently importing the boat on transfer of your residence from outside the EU, it may qualify for the relief described in sub-section 3.15.
A boat previously VAT paid and exported from the EU may also qualify for relief on return if:
For more information refer to Notice 236 Customs: Importing returned goods free of duty and tax.
If, after reading this notice, you are still in any doubt about whether customs charges are due, you should contact the VAT, Excise & Customs helpline on 0300 200 3700.
VAT is due on the importation of any vessel from outside the EU. However, there are provisions for this VAT to be relieved when an EU VAT paid vessel returns to the EU, refer to sub-section 3.4. If an EU VAT paid vessel leaves the EU, and whilst outside the EU it is sold, the new owner will, unless eligible for one of the reliefs described in this Notice, be liable to pay VAT if the vessel is brought back into the EU.
If you are 17 years of age or more and you have arrived from outside the EU by pleasure craft, your duty free entitlement is the allowances for travellers to the UK as shown in Notice 1 Travelling to the UK.
Persons under 17 years of age are not allowed duty free allowances for tobacco products and alcoholic drinks but may bring in other goods as shown in Notice 1 Travelling to the UK.
Any goods over the allowance may be:
If you arrive in the UK by pleasure craft directly from the EU, you will be allowed to bring back as much EU duty paid goods, including tobacco and alcohol, as you like as long as it is for your own use. This includes bringing them back for your own consumption and bringing back gifts for family and friends.
You cannot bring back goods for commercial purposes, which includes bringing back goods for payment, even payment in kind. Goods cannot be brought back for family and friends if they are paying you, giving you cost price, or paying some or all of your travel costs. You cannot bring back goods for re-sale.
If you bring back large quantities of alcohol or tobacco goods, you may be asked some basic questions about the trip and the purchases and the purpose for which you hold the goods. This particularly applies if you have with you more than the following amounts:
The importation, possession or use of certain goods in the UK is either prohibited or restricted. The following are just a few examples of goods that are either prohibited or restricted:
Further details of prohibited and restricted goods are given on the reverse of form C1331 Part 2 and you can also obtain details from Notice 1 Travelling to the UK. If you know you have, or you think that you may have, such goods aboard you should contact the National Yachtline immediately and comply with any instructions given. Failure to declare such goods may result in the goods being seized and the person concerned may be prosecuted which may make them liable to a heavy fine.
If goods are smuggled, the vessel itself may be seized and the persons concerned liable to a heavy fine and/or a prison sentence following prosecution.
It is advisable to check with Defra's Animal Health before bringing in any live animals or birds. Defra helpline number 08459 335577.
Any animals or birds, which are kept on board the vessel, must be reported to the National Yachtline on arrival.
Pet animals may only be imported if they comply with the PETS Scheme or are licensed by Animal Health and are quarantined upon arrival. For further information visit Defra or phone the PETS helpline on 0870 241 1710 or email firstname.lastname@example.com.
Pet birds from non-EU countries may only be imported if they are licensed by Animal Health. Farm animals and poultry may not be imported as "pets". For further information and advice on importing birds or farm animals contact Animal Health by email at firstname.lastname@example.com or phone 01245 454860.
Some animals and species are also subject to CITES* legislation restricting the trade in endangered species.
*Convention on International Trade in Endangered Species of Wild Fauna and Flora.
Animals or birds brought to the UK without a licence must always be kept in an enclosed part of the vessel below deck. Do not let them come into contact with any other animals. They should never be allowed to come ashore without the authority of the appropriate Animal Health official.
A range of plants or plant products such as potatoes, oranges and apples are also subject to strict border controls. For further information on plants or plant products contact the Food and environmental research agency (Fera). They can be contacted through the Fera-Plant Health Import desk on 0844 248 0071.
From most countries outside of the EU you are not allowed to bring in any meats or dairy products because they may carry diseases which can devastate the UK's environment and economy. Other animal products may also be banned although you may bring in a small quantity of some products from certain countries. You are advised to check the rules before arriving in the UK. For more information refer to Defra's website or contact Defra's helpline on 08459 335577 if calling from the UK or +44 (0)20 7238 6951 if calling from outside of the UK.
If you are bringing in rough (i.e. uncut or unpolished) diamonds from outside the EU, you must have a valid Kimberley Process Certificate.
For more information and advice, phone the Government Diamond Office at the Foreign and Commonwealth Office on 020 7008 6903.
Certain radio transmitters such as CB radios and cordless phones are not approved for use in the UK. For more information and advice, phone Ofcom on 020 7981 3000.
Anyone on board who is not an EU national must get a UKBA officer's permission to enter the UK from a place other than the Isle of Man, or the Channel Islands. As the person responsible, you must make sure that anyone requiring immigration clearance (including yourself if appropriate) obtains the necessary permission to enter.
If there is anyone on board requiring immigration clearance, they will need to contact the nearest UKBA office by phone to arrange clearance. The National Yachtline will be able to advise on how to do this.
If you are moving your normal home from a non-EU country to an EU country, including the UK, you may import your vessel free of customs duty and VAT providing that you:
If you purchased the vessel under a duty/tax free scheme in the vessel's country of origin or departure, relief from customs duty and VAT will only apply if at the time of purchase you were:
To declare a vessel, and to claim any relief from duty and VAT that may apply on transfer of residence, you should complete form C104A (Vessels). You should be ready to produce the vessel and all evidence of use and possession outside the EU such as registration papers and berthing fees. The rules regarding a persons 'normal home' are complex. If you are in any doubt, please contact the VAT, Excise & Customs helpline on 0300 200 3700.
If you do not arrive with the vessel yourself, it will not normally be released until you arrive. However, it may be released for storage under certain conditions. Contact the VAT, Excise & Customs helpline on 0300 200 3700 for details of these arrangements.
If you temporarily import a non-EU vessel and claim relief under Temporary Admission (see Section 5) and then you decide to move your normal home to the UK, you may still be able to apply for Transfer of Residence relief subject to the conditions above.
Yes if,
a) you import a vessel into the EU you will have to pay VAT on the vessel's value at the time of import; however in certain circumstances reliefs may be available for vessels imported from outside the EU, or
b) you are buying a new pleasure craft in the EU and intend to keep it in the EU, you will have to pay VAT on the purchase price. If you are keeping the vessel in the UK, the VAT due will be payable in the UK. If you buy a new vessel in one Member State but intend to keep it in another Member State, you should consult VAT Notice 728 New Means of Transport which explains the relevant rules.
EU residents should only use a vessel in the Community if it is VAT paid or 'deemed' VAT paid. Documentary evidence supporting this should be carried at all times as you may be asked by customs officials to provide evidence of your vessel's VAT status, either in the UK or in other Member States. Documentary evidence might include:
A registration document on its own does not prove the VAT status of the vessel, as there is no link in the UK between the registry of the vessel and the payment of VAT. If you have difficulty in providing the information, you should contact the VAT, Excise & Customs helpline on 0300 200 3700.
Certain vessels that were in use as private pleasure craft prior to 1 January 1985 and were in the EU on 31 December 1992, may be deemed VAT paid under the Single Market transitional arrangements. As Austria, Finland and Sweden joined the EU later, the relevant dates for vessels in these countries are 'in use' before 1 January 1987 and moored in EU on 31 December 1994.
After this date there were no further transitional arrangements agreed by the EU Commission for subsequent EU expansions.
The following documents are useful to prove the age and location of the vessel:
For Age
For Location
Marine survey
Receipt for mooring
Part 1 Registration
Receipt for harbour dues
Insurance documents
Dry dock records
Builders certificate
If you are unable to provide any of the above for used vessels kept in the UK you should, whilst cruising within the EU, carry a Bill of Sale (if applicable and between two private individuals in the UK). Whilst this is not conclusive proof that VAT has been paid, it does indicate that the tax status is the responsibility of UK customs authorities. It is also advisable to contact the relevant authorities in the Member State you intend to visit, or their Embassy in the UK, to confirm what documentation will be required in advance of your voyage.
When buying a used pleasure craft from any VAT registered business in the EU, you should make sure that the invoice shows separately any VAT which that business has charged to you on supply of the pleasure craft. If the invoice does not show VAT separately you may have difficulty in demonstrating that VAT has been paid. If you are buying from a business that does not charge VAT on the transaction or from a private individual in the EU and the seller states that VAT has previously been paid on the vessel, you should obtain evidence from the seller that VAT has previously been accounted for.
These may include:
These do not need to be declared unless they are imported separately from the vessel.
HMRC are aware that VAT avoidance schemes are marketed in the pleasure craft sector. The schemes typically involve artificial leasing or chartering arrangements under which the user acquires a new pleasure craft which is claimed to have 'VAT paid' status while, in reality, paying no VAT (or a minimal amount of VAT).
If there is evidence to suggest a vessel has been purchased through such a scheme, HMRC may investigate with a view to recovering any unpaid VAT. It is also possible that interest and penalties may be charged in relation to any unpaid VAT.
If you are purchasing a used pleasure craft which has previously been subject to a leasing or chartering arrangement you should be alert to the possibility that it might have been supplied through a VAT avoidance scheme.
If you are concerned that a vessel may have been supplied through a VAT avoidance scheme you should, in the first instance, contact our VAT, Excise & Customs helpline on 0300 200 3700.
Subject to certain conditions vessels which are temporarily imported from outside the EU for private use may be eligible for relief from duty and VAT. This relief is called Temporary Admission (TA).
The vessel must be:
The vessel must also be clearly identifiable, for example by registration number/ certificate, name of the vessel or hull identification number.
Private use means recreational (non-commercial) use; this can also include the use of a company owned vessel for private recreational purposes – see definition for pleasure craft in sub-section 1.1.
Private use by a non EU resident can be for up to 18 months. However, if the vessel has been rehired by an EU hire service to a non EU resident for private use, the vessel must be re-exported outside the EU within 8 days of the hire.
If you are a UK/EU resident private use can be made if you…………
The vessel ………..
the vessel
*Where the vessel is registered in the name of a non EU company / trust, an employee / member of the company / trust must be a non EU resident importing the vessel for their own use to meet these conditions. Non EU residents employed or otherwise engaged solely as crew members do not meet these conditions.
Written permission from the non EU registration holder must be made available to Customs/Border agency officers if requested.
This must confirm:
that the non EU registration holder will remain in the EU during any period you use the vessel.
can be used until the registration holder or their non EU representative leaves the EU up to a maximum of 18 months
Note: during these periods the vessel must predominately be for use by the non EU resident registration holder
For the purposes of relief the registration holder will be the person, company or trust in whose name the vessel is registered as the keeper or owner. This person, company or trust must be established outside the EU.
you hire it outside the EU to return to your home in the EU
must be re-exported or returned to the hire service in the EU within 8 days of the hire
you hire it to leave the EU
must be re-exported outside the EU within 8 days of the hire
you are employed and authorised by the non EU owner and private use is allowed for in your contract of employment (the owner does not need to be in the EU at the time of use)
can be used for up to a maximum of 18 months
you are preparing to transfer your normal home and emigrate outside the EU
must be re-exported within 3 months, see paragraph 5.11
Subject to the conditions outlined in sub-sections 5.1 to 5.4, no formal application for authorisation or customs declaration to claim relief will be required when you arrive direct from a country outside the EU (the Channel Islands are regarded as outside the EU for this purpose). When you enter UK territorial waters (the 12 mile limit) without making a customs declaration (other than the mandatory arrival report as per the note below) this will be treated as:
If the vessel arrives in the EU in another Member State, the customs authorities in that Member State should be contacted to claim relief. If the vessel is subsequently used in the UK no further declaration will be required but you must be able to provide details, if asked, of when and where the vessel first arrived in the EU.
Use in the UK and elsewhere within the EU.
Although no formal declaration for relief is required, if you use the vessel in the UK before using it in other Member States, you may wish to make an oral declaration and submit an inventory document at the time of import to apply for authorisation and claim relief. This is not mandatory but can help to provide evidence to customs authorities in other Member States that relief under TA was initially claimed in the UK. For further details see Notice 308 Temporary Admission – temporarily importing non-EU means of transport.
Note – Although no formal declaration to claim Temporary Admission is required, if the pleasure craft is arriving in the UK direct from a country outside the EU it will be necessary to:
For further details see sub-sections 3.1, 3.2 and 3.3.
The periods set out in sub-sections 5.3 and 5.4 can be extended in exceptional circumstances within reasonable limits, for example to carry out running repairs necessary before the vessel can be used to leave the EU. If an extension is needed, submit a written request to the Temporary Admission Team at the address in sub-section 5.9 and explain why it is needed.
If you decide to live permanently in the EU, you should write to the Temporary Admission Team to advise them and to give details of the vessel. The vessel will no longer be entitled to relief under Temporary Admission but it may qualify for an alternative relief for transfer of residence, see sub-section 3.15 for further details.
If at any time during a stay in the UK a vessel no longer qualifies for relief, the Temporary Admission Team must be contacted to advise them of the change in circumstances. It will then be necessary to complete a diversion entry on Form C88 to pay the taxes/duties due; Notice 308 Temporary Admission – temporarily importing non-EU means of transport explains how to complete the declaration.
It will be necessary for you to provide the following if requested:
These records should be kept for four years after discharging relief.
If the vessel is imported before, or after, your arrival by persons employed or otherwise engaged solely as crew, for relief purposes the nationality of crew members and their country of residence will not need to be considered. However the crew should still contact the National Yachtline as required in sub-section 3.2 .The crew must be able to provide your details and the date that you are due to join the vessel. Your use of the vessel will still be subject to the conditions explained in paragraph 5.1.
If the vessel will remain in the UK, the periods of relief referred to in sub-sections 5.3 and 5.4 (boxes 1, 4 and 5) can be extended for the time that you temporarily leave the EU. In these cases you should write to the Temporary Admission Team at the following address to confirm:
HM Revenue & Customs
Temporary Admission Team
Warwick House
67 Station Road
Tel: 01227 864924 or 01737 734664
Fax: 01227 864811
If you decide not to re-export the vessel and want to keep it in the EU, you will need to divert the vessel to free circulation as per the last paragraph of sub-section 5.6.
If you are transferring your residence to the EU see sub-section 3.15.
If you intend to emigrate outside the EU, you are permitted to temporarily import a vessel from outside the EU as long as it is re-exported within 3 months of its arrival. Evidence of your emigration will need to be provided if requested.
If you import a vessel for the purpose of sale, Temporary Admission under the terms explained in sub-section 5.5 cannot be claimed. Relief under other temporary admission arrangements may, however, be available if the vessel is imported for:
For further details about these reliefs see Notice 200 Temporary Admission.
A yacht broker's scheme which allows the suspension of payment of import duties is also available under Customs Warehousing arrangements; see Notice 232 Customs Warehousing. For details about this scheme contact the Association of Yacht Brokers and Agents (ABYA). Phone 01730 266430.
If you want to scrap your vessel you must contact the Temporary Admissions Team at the address given in sub-section 5.9 to obtain approval before it is scrapped. You will need to provide full details of the vessel, including when it was imported and where it is intended to be scrapped. If approval is given, commercial evidence that the vessel has been scrapped and the value of the scrap produced must be sent to the Temporary Admissions Team.
The Temporary Admissions Team will arrange for a post clearance demand to be issued and to collect the customs duty and/or import VAT due. This will be based on the value and at the rate applicable to the scrap.
If the vessel is scrapped without our approval you will be liable for payment on the full value and the duty rate applicable to the vessel when it was imported.
No formal customs declaration for re-export is required. The declaration for re-export is considered to be made and accepted when the vessel leaves the EU.
If an oral declaration was made, as explained in sub-section 5.5 (under the heading 'Use in the UK and elsewhere within the EU'), you should present copy 2 of the inventory document to the customs authorities at the final place of departure from the EU. It will be stamped and returned. To confirm that the vessel has left the EU send the stamped copy 2 of the inventory document to the Temporary Admissions Team at the address given in sub-section 5.9. If there is any difficulty in having the document stamped, phone the National Yachtline for advice on 0845 723 1110.
Note: If leaving the UK and sailing direct to a non EU country then in addition to the above, you must also complete form C1331 to notify the departure, for further details about this see sub-section 6.2.
While the vessel remains in the EU it will be subject to customs supervision. Visits or checks may be carried out by customs officials to make sure that the vessel and its use satisfy all conditions for relief. If it is found that any conditions have not been met duties and/or taxes may become due.
Repairs can be carried out to maintain the vessel in the same condition as imported.
If the vessel is temporarily imported for overhaul, refitting, renovation or refurbishment this cannot be carried out under Temporary Admission but relief from customs charges may be available for such work under Inward Processing Relief. Further information is available in Notice 221A Inward Processing Relief using a simplified authorisation.
It is an offence not to notify the customs authorities when you intend to take your vessel directly to a country outside the EU.
If you are going directly to another Member State, you will not need to make a report unless specifically asked to do so by an officer. There is no need to make a report if you intend to ultimately leave the EU but will be calling first at another port in the EU on passage.
It will be necessary to complete Part 1 of form C1331which can be obtained from;
It is important that Part 1 of the form is sent to the UKBA address in sub-section 7.2, which can also be found on the form C1331.
If there are any delays to your departure, or if any details on the notification change, you should contact the UKBA by writing to the address that the original C1331 was sent. You should also inform the UKBA of abandoned voyages by endorsing Part 2 of the C1331 with the words 'voyage abandoned' and then forward to the address that Part 1 was sent and, where possible, fax a copy of form C1331 to the UKBA on: 01304 664120.
If you are planning to buy a pleasure craft in the UK but intend to keep it permanently outside the Community, you may be eligible to purchase it VAT-free using the Sailaway Boat Scheme. The scheme does not apply to vessels which are for business use or which are exported in the normal way as cargo.
To obtain relief under this scheme, you will need to complete form VAT 436 which must be certified at the last point of departure from the EU. VAT Notice 703/2 Sailaway Boats explains the scheme in more detail and describes the additional procedures that you will need to follow.
In all cases, the UKBA require prior notice of departure.
You may be eligible to take on board duty-free stores if you are going to a port south of the port of Brest or north of the north bank of the river Eider in Denmark. You will not be allowed to take duty-free stores to the Irish Republic or the Channel Islands.
Whilst the goods are duty-free, if used on a private voyage, they will still be liable for VAT. You can find further information in Notice 69A Duty free ships stores'.
You do not need to notify an Immigration officer of any voyage where the first port of call overseas is expected to be in the Channel Islands, the Irish Republic or elsewhere in the EU.
When the first port of call will be outside the EU, you need notify a UKBA officer only if you are carrying someone who has no right of abode in the EU. In these circumstances you must tell a UKBA officer in advance.
No. If you are leaving with your boat because you are transferring your residence from the UK to a place outside the EU, there are no additional customs requirements unless the boat is new.
If the boat is new, please see sub-section 6.4.
National Yachtline 0845 723 1110.
United Kingdom Border Agency
Yacht Reports
Freight Clearance Centre
Lord Warden Square
Western Docks Dover
The VAT, Excise and Customs Helpline 0300 200 3700.
Your Charter explains what you can expect from us and what we can expect from you. For more information go to Your Charter.
If you have any comments or suggestions to make about this notice, please write to:
HM Revenue & Customs
Excise, Customs Stamps and Money/ Excise and Customs Law Team
10th Floor NW Alexander House
21 Victoria Avenue
Please note this address is not for general enquiries.
For your general enquiries please phone our Helpline 0300 200 3700.
If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.
If you want to know more about making a complaint go to hmrc.gov.uk and under quick links, select Complaints and appeals.
HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:
We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to hmrc.gov.uk and look for Data Protection Act within the Search facility.
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Online Edit For Sale
Another article covering in-text ad links recently ran on WSJ.com. It's one of those radioactive subjects that gets its fair share of love-hate coverage. The technology is not new, and allows advertisers to buy keywords within an article that are hyperlinked via mouse-over to a pop-up text or video ad. Advertisers pay a prearranged price when a user clicks on the ad.
There are several vendors that broker this service between publisher and advertiser, selling keywords on a pay-per-click basis – anywhere between $5 and $20, according to the report. In fall 2004, Vibrant Media's IntelliTXT product caused a minor sensation at Forbes.com when the editorial staff rejected its brief implementation.
There's a place for this technology, for sure, but I fall on the "intense dislike" side of the fence. As a writer, I'd hate to see my stories appear online peppered with hyperlinked keywords that have been sold to a vendor. It's product placement. And the unmistakable odor of sell-out is there, and even if editors and writers have no prior knowledge or input on which words are selected and sold, readers will inevitably notice. And publishers simply shouldn't even go there for fear of tainting the edit brand.
Other disheartening points the article makes:
Hyde Post, vice president for the Internet at the Atlanta Journal-Constitution, says the paper restricts in-text ads to soft-news sections such as entertainment and sports. The paper hasn't received any reader complaints, he says. "You have to try new things," Mr. Post says of the paper's decision to start running in-text ads earlier this year. "I look at the medium as very evolutionary."
I realize papers often get knocked as Internet neophytes, and perhaps the AJC closely examined the implications of using the service – I don't know and the article doesn't say. But, no, you don't have to try new things just because the medium allows it. And just because the experiment is in the "soft-news sections" doesn't mean a negative brand impact will extend into the "hard news" sections.
Still, in-text advertising is gaining traction, in part because it appeals to many sites on the Web that don't focus on hard news, such as feature magazines, trade publications and blogs.
Since when do feature magazines and trade publications ignore hard news? Or blogs, for that matter? Magazine publishers have used their Web sites as the platform de jour for news-focused content. And, again, I don't get this hard news vs. soft news distinction. It's all content critical to a publication, both online and off. The implication here is that "soft news" is somehow less deserving of ethical oversight.
Update: Paul Conley abhors in-text ads even more passionately. Check out today's post at his blog, where he makes two excellent points: 1) that the story's author concludes consumer and trade publications are somehow responsible for the practice's traction (see second grab); and 2) VNU has also been there and back again.
-- Bill Mickey is editor of Folio:. Follow him on Twitter: @billmickey
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Delta To Honor 100 Distinguished Employees At Atlanta Event
ATLANTA, Nov. 8, 2012 /PRNewswire/ -- Delta Air Lines (NYSE: DAL) tonight will honor 100 of its top employees at its 2012 Chairman's Club gala at the Fox Theater in Delta's hometown of Atlanta. Induction into the Chairman's Club is Delta's top honor in employee recognition.
(Logo: http://photos.prnewswire.com/prnh/20090202/DELTALOGO )
"Delta has incredible momentum heading into the New Year, and much of that can be attributed to the collaborative efforts of Delta's dedicated and high-performing employees," said Richard Anderson, Delta's chief executive officer. "Our 2012 Chairman's Club honorees are a perfect example of how Delta employees live the values of this great enterprise as they serve our customers each day."
Honorees are nominated by their colleagues and selected based on their embodiment of Delta's values and principles, their distinguished contributions to the company, their dedication to their community and their exceptional service to Delta's customers. Honorees live and work in communities across the globe, including Frankfurt, Germany, Bangkok and Delta's hub at Narita International Airport in Tokyo.Honorees will enjoy a red carpet entrance across Peachtree Street to the Fox Theater, with hundreds of their colleagues lined up in support. The Chairman's Club, now in its 16th year, is part of Delta's commitment to recognize top performers, build a better airline and continue to build a great place to work for its more than 80,000 employees worldwide. Delta Air Lines serves more than 160 million customers each year. During the past year, Delta was named domestic "Airline of the Year" by the readers of Travel Weekly magazine, was named the "Top Tech-Friendly U.S. Airline" by PCWorld magazine for its innovation in technology, won the Business Travel News Annual Airline Survey and was the recipient of 12 Executive Travel Magazine Leading Edge Awards for U.S. airlines. With an industry-leading global network, Delta and the Delta Connection carriers offer service to nearly 313 destinations in 58 countries on six continents. Headquartered in Atlanta, Delta employs 80,000 employees worldwide and operates a mainline fleet of more than 700 aircraft. A founding member of the SkyTeam global alliance, Delta participates in the industry's leading trans-Atlantic joint venture with Air France-KLM and Alitalia. Including its worldwide alliance partners, Delta offers customers more than 13,000 daily flights, with hubs in Amsterdam, Atlanta, Cincinnati, Detroit, Memphis, Minneapolis-St. Paul, New York-LaGuardia, New York-JFK, Paris-Charles de Gaulle, Salt Lake City and Tokyo-Narita. The airline's service includes the SkyMiles frequent flier program, a world-class airline loyalty program; the award-winning BusinessElite service; and more than 50 Delta Sky Clubs in airports worldwide. Delta is investing more than $3 billion through 2013 in airport facilities and global products, services and technology to enhance the customer experience in the air and on the ground. Customers can check in for flights, print boarding passes, check bags and review flight status at delta.com. SOURCE Delta Air Lines
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The construction of these cigars is usually OK, but there is such variation from cigar to cigar, that I wonder if new rollers aren't trained on this line. That said, there is no other cigar that delivers so well on draw and taste. Over the 15 years I've been smoking cigars, this is the cigar that I return to over and over again.in August 25, 2009
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Well here's something you don't see everyday — Emily Thorne smiling — and something you didn't see at all — an unaired scene!
In this extra from Revenge's Season 2 DVD set (available now), we get a deleted clip from Jack and FauxManda's beachy wedding where everyone in attendance actually seems happy. And alive, which is more than we could say for the bride and Declan at the end of the season, right? Check it out below:
Are you excited to see where Revenge heads in Season 3?
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Great Stay just outside the city!
The apartment was very comfortable, clean and was just like the pictures. Located on a quiet street but very near a couple of great little restaurants, a market and a taxi stand. You are minutes from the gorgeous Borghese Gardens and can easily walk to the northern part of Rome. We walked to the Spanish Steps and the Trevi Fountain on our first day. We had some trouble with the WIFI but the owner was able to get someone to fix it. I would definitely recommend this property to anyone who loves to be near the city but not in the middle of it!


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You Should Pay $19.99 for Netflix
I bet most folks keep cable or satellite for the same reasons we do -- a limited amount of first-run programming and live sports. Throw in an HBO and Showtime and you're easily paying over $100 a month for a small, hardly-filling meal at an overpriced French restaurant.
Netflix needs to find a way to tell this story. And charge more.
As it signs more exclusive deals, like the recent one with Disney (DIS), Netflix gathers pricing power with the consumer.
That, however, does not change its two-pronged predicament. One, big media fleeces Netflix for the content it knows Netflix desperately needs to remain valuable and competitive. Two, at $7.99/month how many more huge, exclusive Disney-like deals can Netflix expect to sign? Programmers do not want their premium content viewed by a growing Netflix subscriber base at a low all-you-can-eat price.Netflix can't ramp from $7.99 to much more than $10.00 a month (if that) overnight. That's the company's own fault. However, it needs to do something -- sooner rather than later -- to get the revenue it deserves out of its subscriber base. Reed Hastings must get creative. Follow @rocco_thestreet --Written by Rocco Pendola in Santa Monica, Calif.
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Ogeechee Tech Rad Tech students present at Boys & Girls Club
Monday, 05 November 2012 08:48
The senior Radiologic Technology students from Ogeechee Technical College presented a program at a Boys & Girls Club assembly recently. Just in time for Halloween, the Ogeechee Tech students spoke about bones, to entertain and educate the children at the Club.
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Wal-Mart Sales, Earnings Jump
Wal-Mart (WMT) said second-quarter earnings rose on an 11.3% jump in revenue as both its Wal-Mart stores and international segments posted double-digit sales gains.
The world's largest retailer had net income from continuing operations of $2.3 billion, or 52 cents a share, on revenue of $62.6 billion, compared with earnings of $2.0 billion, or 45 cents a share, on revenue of $56.27 billion last year.
Analysts surveyed by Thomson First Call were forecasting earnings of 52 cents a share and revenue of $63.40 billion.
Overall same-store sales for the quarter were up 3.2%, reflecting a 3.1% same-store sales increase for Wal-Mart Stores and a 3.6% same-store sales increase for its Sam's Club segment. By segment, the Wal-Mart division put up sales of $42.5 billion, up 10.2% from a year ago, while Sam's had sales of $8.6 billion, up 7.7%, and the international division had sales of $11.5 billion, up 18.8%.The shares were down a penny at $58.70 on the Instinet premarket session.
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NEW YORK ( The Deal) - Two PE-backed companies, HD Supply Holdings Inc. (HDS) and CDW Corp. (CDW), priced initial public offerings and began trading Thursday on the Nasdaq, as markets edged back toward the levels achieved before Federal Reserve Chairman Ben Bernanke gave his the "state of bond buybacks" press conference June 19.
HD Supply, which distributes building materials to professional contractors, priced its IPO of nearly 53.2 million shares at $18, raising about $957 million, while CDW priced its IPO of nearly 23.3 million shares at $17, raising about $395 million.
Atlanta-based HD Supply, trading under the ticker symbol HDS, closed up 3.7%, to $18.66; CDW, trading under the ticker symbol CDW, closed up 8%, to $18.37.
HD Supply's IPO priced at the bottom of a range that had been cut from its previously expected range of $22 to $25 per share. In that IPO, private equity backers Bain Capital LLC, Carlyle Group and Clayton, Dubilier & Rice LLC retained the 36.5 million shares each owns in HD Supply. At the IPO price of $18, each of the firms' 19.9% stake in the company is valued at $657 million. HD Supply said it received proceeds of $917 million.HD Supply was sold to a consortium of private equity firms in a 2007 deal that valued the company at $8.5 billion. But the deal left the company with a substantial debt load -- about $6.6 billion, according to filings -- a factor that could have made investors wary and led to the price cut on the IPO. The company plans to use proceeds from the offering to retire about $633 million of 10.5% senior subordinated notes due 2021 and $185 million of 11.5% senior notes due 2020. If the underwriters exercise their option to purchase about 8 million additional shares, HD Supply may have enough proceeds to pay off the entire $950 million of its 10.5% senior subordinated notes due 2021. HD Supply posted adjusted EBITDA of $683 million on net sales of $8 billion in the fiscal year ended Feb. 3, up from adjusted EBITDA of $508 million on net sales of $7 billion in fiscal year 2012.
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A top-level Hamas delegation has arrived in the Egyptian capital amid renewed speculation that the group was poised to engage in fresh indirect talks with Israel over the release of captive soldier Gilad Shalit.
The London-based Al-Hayat newspaper reported that the Hamas delegation, headed by Khalid Meshaal, the Hamas chief, was in Cairo for talks over Shalit, who was snatched by Gaza-based fighters in 2006.But Palestinian sources told Al Jazeera the talks were not about Shalit. They said they would focus on relations between Hamas and Cairo, on the Rafah border crossing between Egypt and Gaza, on reconciliation between Hamas and Fatah, and Palestinian plans to seek statehood at the United Nations next month.
Egyptian foreign ministry officials refused to comment on speculation about a fresh round of talks over a prisoner exchange deal to secure the release of Shalit.They told the AFP news agency they could not comment on the issue due to its "sensitivity."
Speaking to Tel Aviv-based 103 FM radio, the Israeli defence minister confirmed there was "a grain of truth" to reports that new talks would take place in Cairo to secure a deal releasing Palestinian prisoners in exchange for Shalit.
Separately, Osama Hamdan, Hamas' top representative in Lebanon, said there was some "softening" in the Israeli position without confirming that fresh talks were under way.
There has been "nothing new so far, so we cannot say we are close to sealing a deal," he said in a telephone interview with Falesteen Online, a Hamas-affiliated news website.
"The Israeli position is clearly softening in the face of Hamas's consistency on its positions and demands," he said.
Red Cross criticism
Shalit was 19 when he was captured on June 25, 2006 by three armed groups, including Hamas, and is still being held at a secret location in Gaza.So far, he has not been permitted visits by the Red Cross, and talks between Israel and Hamas over a prisoner exchange which would see the freeing of hundreds of Palestinians detainees in exchange for Shalit's release, have led nowhere.The Red Cross has criticised Hamas' refusal to allow Shalit visitors and other rights typically afforded to prisoners of war.
Hamas says agreeing to these requests would compromise the soldier's location.
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Father's Day is just around the corner and it's no surprise to see more dad related ads.
I just saw a Wendy's commercial for Father's Day and Dave Thomas Foundation for Adoption. It not only promoted their Frosty but also the founder's organization, which seeks to help foster children find a caring home. This is no doubt a great cause and this short ad highlights the viral effect that Wendy's hopes to accomplish. It even encourages users to pass the message along via Facebook, Twitter and Facebook to raise more funds.
Do you have any other good ads that you'd like to share? If not, we hope that you have a great Father's Day weekend anyways!
Tags: commercials, social media marketing, social responsibility, Viral Marketing


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Bears must address issues with offensive line during offseason
BY SEAN JENSEN email@example.com November 24, 2012 1:02AM
J'Marcus Webb (73) hasn't provided Jay Cutler with the kind of protection he needs. | Joe Robbins~Getty Images
Updated: December 26, 2012 6:26AM
The Bears are guaranteed only six more games this season, their hope of a long playoff run called into question by a recurring issue.
Pass protection.
The Bears were counting on the continued development of left tackle J'Marcus Webb, the rehabilitation of right tackle Gabe Carimi and solid play from their veteran interior linemen.
After 10 games, though, the Bears have allowed 34 sacks, the second-most in the NFL and nearly triple what the Houston Texans and New York Giants have permitted. There's no more time for patience after an embarrassing performance against the San Francisco 49ers in which veteran Jason Campbell was sacked three times on three-step drops.
''When you're calling three-step drops, the last thing on your [mind] and your fear or anxiety is a sack,'' offensive coordinator Mike Tice said. ''And so that kind of catches you a little bit.''
Replacing Carimi with veteran Jonathan Scott and reinserting Chris Spencer into the starting lineup are Band-aid solutions.
Last offseason, general manager Phil Emery's priority was finding a playmaker. Next offseason, his priority has to be pass-blockers.
That's necessary for several reasons. What's the point of investing a long-term deal in Matt Forte if the linemen can't open up holes for him? Why bother trying to re-sign Jay Cutler, who will be eligible for free agency after the 2013 season, if they're not going to give him time to throw? And how is it worthwhile to give up two third-round picks and commit to hefty base salaries for receiver Brandon Marshall if the Bears have to be in max-protect all the time?
The good news for the Bears is that they can upgrade the unit in the spring. They have $13 million in salary-cap space (nearly double the league average) and most of their key draft picks.
The top free-agent linemen are the Miami Dolphins' Jake Long and the Denver Broncos' Ryan Clady, but their teams likely will re-sign them. The next level includes the Kansas City Chiefs' Branden Albert, the New England Patriots' Sebastian Vollmer, the Atlanta Falcons' Sam Baker and the Cincinnati Bengals' Andre Smith.
The Chiefs don't have much, which means they're probably inclined to keep one of their better building blocks in Albert. So the veterans who make the most sense are Vollmer, who might be too hard for the Patriots to secure for the long term, and Baker, whom Emery is familiar with from his days with the Falcons.
The Bears, though, are probably more inclined to build through the draft, given Emery's college background. And the 2013 crop is expected to be strong, especially if some juniors declare for the draft.
Some of the first-round-caliber offensive tackles include Luke Joeckel and Jake Matthews of Texas A&M, Taylor Lewan of Michigan, Eric Fisher of Central Michigan, D.J. Fluker of Alabama, Chris Faulk of LSU and Ricky Wagner of Wisconsin.
The Bears' draft position, of course, depends on how they fare the rest of the way. But Lewan and Joeckel are projected as top-10 picks, which would cost the Bears far too much to land them. There are also some high-quality guards, most notably Chance Warmack of Alabama.
But the Bears can't stand pat and can't hope to find a diamond in the rough. Webb has allowed eight sacks and Carimi 6½, according to STATS. Pro Football Focus ranks Webb 48th and Carimi 64th among NFL offensive tackles.
That's simply unacceptable.
Scott empathizes
Jonathan Scott was an All-American at Texas and has started plenty of NFL games. And while he embraces his latest chance to start, he knows what Gabe Carimi is going through.
''I've been in his shoes,'' Scott said. ''I'm pretty sure it was worse.''
He has been released a couple of times after disastrous seasons by his previous teams, the Detroit Lions and Buffalo Bills.
''Everyone got fired,'' he said. ''It was just bad luck. It's crazy how things work.
''But it's a business. You can't get too emotionally attached to one team.''
Quick hits
The Bears are tied with the Green Bay Packers for the fewest missed tackles in the league (37). The New Orleans Saints have missed an NFL-high 82.
• According to STATS, Tennessee Titans running back Chris Johnson leads the NFL with 283 rushing yards in the fourth quarter. Washington Redskins quarterback Robert Griffin III and Seattle Seahawks running back Marshawn Lynch are second at 270.


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Arcadia University's Visiting Writers Series welcomes author Tom Franklin on Friday, Dec. 7, at 7 p.m. in the Rose Room, Grey Towers Castle. Franklin's lecture, "The Crooked, Circuitous Route to a Novel," deals with writing his award-winning novel Crooked Letter, Crooked Letter. The lecture is free and open to the public. Refreshments will be served at 7 p.m. with the lecture starting at 7:30 p.m. His book will be available for purchase and to be signed by him after the lecture.
Franklin's previous works include the Edgar nominated Poachers: Stories, as well as Hell at the Breech, and Smonk. Winner of a 2001 Guggenheim Fellowship, he teaches in the University of Mississippi's M.F.A. program and lives in Oxford, Miss., with his wife, poet Beth Ann Fennelly, and their children.


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