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My name is Omar Lopez. I am a proud Navy sailor who was discharged under "Don't Ask, Don't Tell" after honorably serving our country for five years.
When I heard the news last week that a federal judge in California ruled that policy unconstitutional and that there was a worldwide injunction stopping enforcement of the policy, I was thrilled — there's nothing I would love more than to re-join the Navy. With the help of GetEQUAL and a Texas-based GetEQUAL organizer, I went to my local recruitment office to see if I could re-enlist.
Unfortunately, I was turned away.
I want President Obama to know that, while he and others in the White House are trying to figure out what to do with this policy, there are real people out there who are getting caught in the cross-fire — people like me who, given the opportunity, would re-enlist in a heartbeat.
Click on the video below to see some footage of my trip to the recruitment center:
Since last week, my story has been covered by the New York Times [1], MSNBC [2] and several other outlets — and I'm hoping that it will help illustrate the need for this policy to be repealed as soon as possible, while our fate lies in the hands of judges, legislators, and the President.
Please join me in meeting President Obama wherever he goes between now and Election Day to plead with him to sign an Executive Order immediately suspending military discharges while the policy is being dismantled through Congress. This display of leadership and courage will stop the destruction of the lives of those being discharged and will offer hope to those who desperately want to re-enlist.
If you've already signed up to take action, please forward this email to everyone you know in order to help spread the word that there are many, many people across the country who simply want to serve this land that we love.
Many thanks for your help in taking action and spreading the word!
Get Out! Get Active! GetEQUAL!
Omar Lopez
U.S. Navy, Discharged Under "Don't Ask, Don't Tell"
[1] "Unexpected Turns for Suit Over 'Don't Ask' Rule" — http://getequal.org/?p=1324
[2] "'Don't ask' soldier attempts to re-enlist" — http://bit.ly/aEEGEj

subset: commoncrawl


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Automate PDF Printing from FileMaker
We had the need for sometime to automatically print documents with our document management system using SuperContainer. In the past, we'd open the documents so the person using the system could print. Yesterday, Gerard Beutler asked me about it, so I tweeted about it. With in minutes Bob Patin emailed a fantastic AppleScript where you


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Bible Verses About Betrayal
Bible verses related to Betrayal from the King James Version (KJV) by Relevance
Proverbs 19:5 - A false witness shall not be unpunished, and [he that] speaketh lies shall not escape.
Matthew 6:14-15 - For if ye forgive men their trespasses, your heavenly Father will also forgive you: (Read More...)
Ephesians 6:10-18 - Finally, my brethren, be strong in the Lord, and in the power of his might. (Read More...)
Matthew 24:10 - And then shall many be offended, and shall betray one another, and shall hate one another.
Genesis 12:3 - And I will bless them that bless thee, and curse him that curseth thee: and in thee shall all families of the earth be blessed.
Genesis 1:1-2 - In the beginning God created the heaven and the earth. (Read More...)
James 1:1-27 - James, a servant of God and of the Lord Jesus Christ, to the twelve tribes which are scattered abroad, greeting. (Read More...)
Romans 3:23 - For all have sinned, and come short of the glory of God;
Luke 22:48 - But Jesus said unto him, Judas, betrayest thou the Son of man with a kiss?
John 13:21 - When Jesus had thus said, he was troubled in spirit, and testified, and said, Verily, verily, I say unto you, that one of you shall betray me.
Luke 22:3-6 - Then entered Satan into Judas surnamed Iscariot, being of the number of the twelve. (Read More...)
Philippians 4:13 - I can do all things through Christ which strengtheneth me.
Matthew 7:12 - Therefore all things whatsoever ye would that men should do to you, do ye even so to them: for this is the law and the prophets.
Mark 11:25 - And when ye stand praying, forgive, if ye have ought against any: that your Father also which is in heaven may forgive you your trespasses.
Psalms 1:1-6 - Blessed [is] the man that walketh not in the counsel of the ungodly, nor standeth in the way of sinners, nor sitteth in the seat of the scornful. (Read More...)
Matthew 26:45-50 - Then cometh he to his disciples, and saith unto them, Sleep on now, and take [your] rest: behold, the hour is at hand, and the Son of man is betrayed into the hands of sinners. (Read More...)
Mark 14:11 - And when they heard [it], they were glad, and promised to give him money. And he sought how he might conveniently betray him.
Psalms 23:1-6 - (A Psalm of David.) The LORD [is] my shepherd; I shall not want. (Read More...)
Hebrews 4:15 - For we have not an high priest which cannot be touched with the feeling of our infirmities; but was in all points tempted like as [we are, yet] without sin.
Mark 14:10 - And Judas Iscariot, one of the twelve, went unto the chief priests, to betray him unto them.
1 John 2:1-29 - My little children, these things write I unto you, that ye sin not. And if any man sin, we have an advocate with the Father, Jesus Christ the righteous: (Read More...)
Ephesians 5:25 - Husbands, love your wives, even as Christ also loved the church, and gave himself for it;
Psalms 55:1-23 - (To the chief Musician on Neginoth, Maschil, [A Psalm] of David.) Give ear to my prayer, O God; and hide not thyself from my supplication. (Read More...)
Deuteronomy 28:1-68 - And it shall come to pass, if thou shalt hearken diligently unto the voice of the LORD thy God, to observe [and] to do all his commandments which I command thee this day, that the LORD thy God will set thee on high above all nations of the earth: (Read More...)
John 14:6 - Jesus saith unto him, I am the way, the truth, and the life: no man cometh unto the Father, but by me.
John 13:1-38 - Now before the feast of the passover, when Jesus knew that his hour was come that he should depart out of this world unto the Father, having loved his own which were in the world, he loved them unto the end. (Read More...)
John 3:16-17 - For God so loved the world, that he gave his only begotten Son, that whosoever believeth in him should not perish, but have everlasting life. (Read More...)
2 Timothy 2:15 - Study to shew thyself approved unto God, a workman that needeth not to be ashamed, rightly dividing the word of truth.
2 Thessalonians 1:1-12 - Paul, and Silvanus, and Timotheus, unto the church of the Thessalonians in God our Father and the Lord Jesus Christ: (Read More...)
1 Corinthians 2:14 - But the natural man receiveth not the things of the Spirit of God: for they are foolishness unto him: neither can he know [them], because they are spiritually discerned.
Matthew 26:14-16 - Then one of the twelve, called Judas Iscariot, went unto the chief priests, (Read More...)
Leviticus 26:1-46 - Ye shall make you no idols nor graven image, neither rear you up a standing image, neither shall ye set up [any] image of stone in your land, to bow down unto it: for I [am] the LORD your God. (Read More...)
Galatians 3:26 - For ye are all the children of God by faith in Christ Jesus.
Isaiah 53:10 - Yet it pleased the LORD to bruise him; he hath put [him] to grief: when thou shalt make his soul an offering for sin, he shall see [his] seed, he shall prolong [his] days, and the pleasure of the LORD shall prosper in his hand.
Genesis 6:1-127 - And it came to pass, when men began to multiply on the face of the earth, and daughters were born unto them, (Read More...)
Hebrews 9:22 - And almost all things are by the law purged with blood; and without shedding of blood is no remission.
Romans 5:6 - For when we were yet without strength, in due time Christ died for the ungodly.
Luke 22:47 - And while he yet spake, behold a multitude, and he that was called Judas, one of the twelve, went before them, and drew near unto Jesus to kiss him.
Luke 12:51-53 - Suppose ye that I am come to give peace on earth? I tell you, Nay; but rather division: (Read More...)
Isaiah 53:5 - But he [was] wounded for our transgressions, [he was] bruised for our iniquities: the chastisement of our peace [was] upon him; and with his stripes we are healed.
Psalms 69:9 - For the zeal of thine house hath eaten me up; and the reproaches of them that reproached thee are fallen upon me.
Psalms 51:1 - (To the chief Musician, A Psalm of David, when Nathan the prophet came unto him, after he had gone in to Bathsheba.) Have mercy upon me, O God, according to thy lovingkindness: according unto the multitude of thy tender mercies blot out my transgressions.
Psalms 16:10 - For thou wilt not leave my soul in hell; neither wilt thou suffer thine Holy One to see corruption.
2 Kings 1:1-18 - Then Moab rebelled against Israel after the death of Ahab. (Read More...)
1 Samuel 22:10 - And he enquired of the LORD for him, and gave him victuals, and gave him the sword of Goliath the Philistine.
1 Samuel 22:9 - Then answered Doeg the Edomite, which was set over the servants of Saul, and said, I saw the son of Jesse coming to Nob, to Ahimelech the son of Ahitub.
Hebrews 5:12-14 - For when for the time ye ought to be teachers, ye have need that one teach you again which [be] the first principles of the oracles of God; and are become such as have need of milk, and not of strong meat. (Read More...)
Colossians 1:1-29 - Paul, an apostle of Jesus Christ by the will of God, and Timotheus [our] brother, (Read More...)
Galatians 3:16 - Now to Abraham and his seed were the promises made. He saith not, And to seeds, as of many; but as of one, And to thy seed, which is Christ.
Romans 11:25 - For I would not, brethren, that ye should be ignorant of this mystery, lest ye should be wise in your own conceits; that blindness in part is happened to Israel, until the fulness of the Gentiles be come in.
Romans 10:9 - That if thou shalt confess with thy mouth the Lord Jesus, and shalt believe in thine heart that God hath raised him from the dead, thou shalt be saved.
Romans 7:3 - So then if, while [her] husband liveth, she be married to another man, she shall be called an adulteress: but if her husband be dead, she is free from that law; so that she is no adulteress, though she be married to another man.
Romans 3:24 - Being justified freely by his grace through the redemption that is in Christ Jesus:
Romans 1:1-32 - Paul, a servant of Jesus Christ, called [to be] an apostle, separated unto the gospel of God, (Read More...)
John 1:14 - And the Word was made flesh, and dwelt among us, (and we beheld his glory, the glory as of the only begotten of the Father,) full of grace and truth.
Matthew 20:18 - Behold, we go up to Jerusalem; and the Son of man shall be betrayed unto the chief priests and unto the scribes, and they shall condemn him to death,
Jeremiah 29:17 - Thus saith the LORD of hosts; Behold, I will send upon them the sword, the famine, and the pestilence, and will make them like vile figs, that cannot be eaten, they are so evil.
Jeremiah 12:6 - For even thy brethren, and the house of thy father, even they have dealt treacherously with thee; yea, they have called a multitude after thee: believe them not, though they speak fair words unto thee.
Exodus 20:1-26 - And God spake all these words, saying, (Read More...)
Genesis 4:1-26 - And Adam knew Eve his wife; and she conceived, and bare Cain, and said, I have gotten a man from the LORD. (Read More...)
Genesis 3:15 - And I will put enmity between thee and the woman, and between thy seed and her seed; it shall bruise thy head, and thou shalt bruise his heel.
Genesis 1:1-31 - In the beginning God created the heaven and the earth. (Read More...)
Ephesians 2:2 - Wherein in time past ye walked according to the course of this world, according to the prince of the power of the air, the spirit that now worketh in the children of disobedience:
2 Corinthians 3:18 - But we all, with open face beholding as in a glass the glory of the Lord, are changed into the same image from glory to glory, [even] as by the Spirit of the Lord.
Romans 11:1-36 - I say then, Hath God cast away his people? God forbid. For I also am an Israelite, of the seed of Abraham, [of] the tribe of Benjamin. (Read More...)
Romans 1:29 - Being filled with all unrighteousness, fornication, wickedness, covetousness, maliciousness; full of envy, murder, debate, deceit, malignity; whisperers,
John 18:1-40 - When Jesus had spoken these words, he went forth with his disciples over the brook Cedron, where was a garden, into the which he entered, and his disciples. (Read More...)
John 3:1-36 - There was a man of the Pharisees, named Nicodemus, a ruler of the Jews: (Read More...)
Some scripture references/categories courtesy of Open Bible .info under CC BY 3.0
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Search the King James Version (KJV) for more references about Betrayal...


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FIN 48: Accounting and Auditing Implications
By Richard L. Alltizer, Brian P. McAllister, and Bill D. Jarnagin
The FASB provides the following reason for issuing FIN 48: "The diversity in practice (regarding uncertain tax positions) has resulted in noncomparability in reporting income tax assets and liabilities." FIN 48 was created primarily as a mechanism to provide greater transparency for uncertain tax positions in order to reform financial reporting of tax issues (S.E. Seigel, "There's a FIN in the Water," Vital Speeches of the Day. Metropolitan Club. New York, January 19, 2007. ). As a result, FIN 48 has the potential to significantly impact financial statement reporting and disclosures, as well as financial statement audits.
The following summary of the recognition and measurement changes required by FIN 48 also includes practical examples of common tax positions that may result in uncertainty in income tax accounting, as well as common audit-related issues.
FIN 48 Requirements
FIN 48 requires any entity subject to income tax to apply a two-step analysis to uncertain tax positions. FIN 48 is effective for fiscal years beginning after December 15, 2006, for all public entities. The FASB decided to defer the effective date of FIN 48 for all nonpublic entities, including not-for-profits, to fiscal years beginning after December 15, 2007.
The first step in FIN 48 is to apply a recognition threshold to determine whether an uncertain tax position should be recognized within an entity's financial statements. If the threshold is met, an entity must then apply the second step, which is a measurement process to determine the amount of the uncertain tax position to be reported in company financial statements.
Recognition of uncertain tax positions. A tax position is a position taken by an entity in a prior or future tax return that is used when determining current income taxes, deferred income tax assets, or deferred income tax liabilities for annual and interim accounting periods. A tax position may cause a reduction in taxes payable, a transfer of current taxes payable to future years, or a change in how deferred tax assets are realized. Examples of tax positions noted in FIN 48 include classifying a transaction, entity, or other position as tax exempt; allocating or shifting income between jurisdictions; excluding taxable income from the tax return; and not filing a required tax return.
An entity should initially recognize the impact of an uncertain tax position in the financial statements if it is "more likely than not" (a likelihood of more than 50%) that a tax position taken by an entity will be sustained if examined using the technical merits of the position taken. The FIN 48 recognition threshold is based on the following assumptions: 1) The position taken by the entity will be examined by the appropriate taxing authority with full knowledge of all relevant facts; 2) the tax position will be evaluated without considering the impact of other tax positions; and 3) all authorities of tax law sources are used when considering the technical merits of the position, including widely understood past practices and precedents of the taxing authority related to the entity or similar entities.
Measurement of uncertain tax positions. If a tax position meets the recognition threshold, the second component of FIN 48 requires the position be measured for reporting in the financial statements. Recognition should consider all of the facts and circumstances associated with the uncertainty, under the assumption that the taxing authority will have this full knowledge. FIN 48 requires measurement of a tax position at the largest amount of tax benefit that is more likely than not (greater than 50%). The measurement process should consider the amounts and outcome probabilities that could be realized upon final settlement, plus all information available to the entity. Determining the amount of an expected outcome is not always clear-cut and might require a detailed consideration of various potential measurement outcomes.
FIN 48 and FASB Staff Position FIN 48-1 include additional requirements for other accounting issues related to uncertain tax positions, as well as guidance on the communication and disclosure of uncertain tax positions. FIN 48 contains specific guidance in adopting the new accounting standards on uncertain tax positions and for application of other accounting and reporting issues; FASB Staff Position FIN 48-1 should be consulted for issues related to the definition of settlements.
Accounting Implications
While numerous tax issues could trigger the application of FIN 48, such as tax-sheltered investments, other less obvious situations may also create uncertainty in tax positions. Issues that are perhaps not so apparent include nexus in multistate operations, unrelated business income tax (UBIT) for not-for-profit organizations, and the built-in gains tax for subchapter S corporations. All three issues have recognition implications under FIN 48.
Recognition implications. First, nexus, as it applies in multistate operations, may have FIN 48 implications. Nexus refers to the relationship between a state and a corporation that must exist for a state to impose a tax on the income of a corporation. Typically, the presence of payroll, sales, and property in a state is sufficient to establish nexus. Because regulatory requirements vary between states, companies that operate in a multistate environment routinely perform a nexus study when they commence operations in a new state.
For example, assume ABC Company performs a nexus study in the initial year it installs a sales agent in state Y and determines that sufficient nexus for state income tax purposes does not exist. Several years later, ABC Company decides to rent office space and to acquire personal property in state Y. A new nexus study might reveal that ABC Company should now be subject to income tax in state Y. Companies preparing GAAP–based financial statements will need to continually evaluate nexus issues to be in compliance with FIN 48. Continuous evaluation of nexus issues may be particularly relevant in instances where a company's initial nexus study determined that nexus does not exist.
A second tax issue with FIN 48 implications is UBIT for not-for-profit organizations. In general, unrelated business income is income derived from activities not related to the exempt purpose of a tax-exempt organization. Taxing the unrelated business income is intended to neutralize an exempt entity's tax advantage.
At least two UBIT situations can result in FIN 48 implications for a not-for-profit organization: 1) unrelated debt-financed income net of related expenses (e.g., rental of property financed with debt), and 2) unrelated income derived from trade or business operations that are carried on regularly. As an example, assume a not-for-profit organization owns a parking lot that is used by employees during the week and rents out the parking lot to the general public one or two weekends a year. This situation generally is excluded from taxation because the business operation (e.g., the weekend parking to the general public) is not carried out on a regular basis. If the organization decides to improve its cash flow by renting out the parking lot to the general public every weekend, however, this regular operation would generate unrelated income. FIN 48 implications arise for a not-for-profit organization when the usage falls somewhere between the extremes illustrated above and the entity takes the position that the income is not UBIT.
Not-for-profit organizations that have or could have UBIT must evaluate their tax positions more carefully in light of FIN 48. The more aggressive an organization is in excluding potential UBIT, the more likely that UBIT might indicate an uncertain tax position.
The last example of tax issues with possible FIN 48 implications relates to built-in gains tax for subchapter S corporations. Subchapter S corporations that have positive earnings and profits at the time of the S election may be subject to a built-in gains tax (IRC section 1374). Thus, when a C corporation makes the S election and has positive earnings and profits, the corporation is required to appraise the value of all property on the date of the election. The built-in gain is measured as the excess of the appraised value over the corporation's tax basis on the date of the sale, and the built-in gain calculated at this point sets an upper limit on future taxable income.
To illustrate the potential effects of built-in gains tax for subchapter S corporations, assume that tax basis and fair value information are provided for two corporations, A and B. Corporation A has assets with a fair market value (FMV) of $2,600,000 and a tax basis of $2,300,000. A has a built-in gain of $300,000 (FMV of $2,600,000 -- tax basis of $2,300,000). The FMV and tax basis of the assets of Corporation B are both $2,300,000. B does not have a built-in gain because there is no excess of FMV over tax basis (FMV of $2,300,000 = tax basis of $2,300,000).
The tax imposed for built-in gains is a corporate-level tax recognized when the S corporation disposes of an asset within 10 years after the S election takes effect. The tax is intended to mitigate a corporation's ability to avoid double taxation on C corporation income by making an S election.
Uncertainty can arise if an aggressive appraisal is made at the time of election to reduce the amount of built-in gains. In general, the lower the appraised value, the smaller the potential built-in gain, which results in less income exposed to the built-in gains tax. In such a situation, the corporation has, at least temporarily, avoided some double taxation. If the appraisal takes a very aggressive stand, however, the unrecognized built-in gains resulting from the appraisal might have FIN 48 implications. As a result, FIN 48 requires a careful assessment concerning the appropriate valuation of assets at the time of an S election, as well as possible disclosure of a tax uncertainty.
Measurement implications. The following discussion reviews some of the measurement issues that may be involved for the three examples presented above. First, the nexus issue may result in FIN 48 measurement implications. For example, a corporation that determines that a nexus issue applies should measure the potential state income tax due for FIN 48 purposes. There are at least two complications: First, because a tax return has not been filed within a possible nexus state, the statute of limitations may be open for all affected years. It may also be difficult to determine when sufficient nexus occurred. Therefore, the first issue is to determine the date that nexus began; if this happened more than one year ago, then probabilities must be assigned to each year. Second, most tax authorities are open to some negotiation as part of a final settlement. A thorough review of case law and other relevant information will help in the determination of the expected outcomes. If there is an array of expected outcomes, each outcome must be assigned a probability.
When applying the FIN 48 measurement analysis to a not-for-profit organization with potential UBIT, an entity will need to perform a careful analysis of all suspect activities. The goal is to determine an amount that would represent a full settlement with the taxing authority, and the development of amounts and attendant probabilities will be largely guided by case law. After a determination is made that UBIT is more likely than not, then the applicable years, the calculation of the UBIT, the probabilities, and the negotiated settlement amounts are all applicable in determining a final measurement of the FIN 48 amounts to be recognized. The use of tax case law should be helpful in establishing probabilities and possible settlement amounts.
The last measurement issue discussed in the previous section relates to built-in gains for subchapter S corporations. Subchapter S corporations have a potential 10-year window within which the built-in gains tax can apply. Because sales of appreciated property could occur anytime within this window, a determination of any settlement amount should include all sales of appreciated property, an array of alternative valuations, and assigned probabilities. Clearly, the measurement analysis for FIN 48 purposes becomes more complicated as both the volume of transactions and the alternatives for valuation amounts increase. A careful review of case law and IRS and Treasury pronouncements should help set the required probabilities. The valuation of historical assets may be difficult, entailing the use of extensive "estimates after the fact."
Audit Practice Implications
FIN 48 requires auditors to consider issues with regard to identifying and evaluating possible tax uncertainties, audit documentation, and materiality that follow generally accepted auditing standards (GAAS), while providing quality service to companies with possible FIN 48 issues. Each of these three considerations is discussed in greater detail below.
FIN 48 results in several important audit documentation issues. Auditors must be able to identify the major tax issues faced by their clients with possible FIN 48 implications. Although the identification process is inherent in any good tax accounting practice, communication channels between tax and audit experts must be a formal part of the financial statement audit. In some firms, audit and tax experts do not communicate effectively enough with one another about issues with both tax and audit implications. Good communication is an instrumental first step toward successful consideration of FIN 48 issues.
Auditors can implement various procedures to identify possible FIN 48 issues. A thorough examination of prior years' tax returns is essential for identifying potential FIN 48 issues. Two complementary approaches should be considered: a line-by-line approach and a major tax issue approach. The line-by-line approach involves a systematic review of each individual line item on a tax return. The advantage is that the reviewer is able to identify line items with amounts reported on the return, as well as line items left blank. In other words, omissions should be as much of a concern as any uncertain amounts already reported on the return. The line-by-line approach, creates the opportunity for practitioners to discover both omitted and reported items. The second approach, a major tax issue approach, provides an expedient method for identifying key tax issues that may result in uncertain tax positions. Tax experts will be able to quickly identify the limited number of major tax issues that might require FIN 48 reporting. Accountants should also always review the Schedule M-1 (for corporations with less than $10 million in assets) or Schedule M-3 (for corporations with $10 million or more in assets) to identify particular tax issues that result in book-tax differences.
While previous years' tax returns are relevant for identifying historical tax-related issues, one should also be concerned about tax issues with FIN 48 implications that arise in the current year. These contemporaneous tax issues may be identified in at least two different ways. First, auditors should review the current year tax file to identify any correspondence with the client about current tax-related issues. This assumes that tax-related communications between auditor and client have been adequately documented. In addition, audit engagement personnel should also have discussions with the higher-level tax professionals directly involved with the client. These discussions should include inquiries about any communications regarding FIN 48 in general, as well as specific issues with FIN 48 implications.
Accountants must be able to evaluate the identified major tax issues that might have FIN 48 implications. For each engagement, adequate time must be allocated to the overall time budget so both tax and audit personnel are able to evaluate all uncertain tax positions that might result in FIN 48 reporting. In addition, upper-level audit and tax personnel should be actively involved. Finally, accountants should reevaluate which personnel are currently performing the SFAS 109 calculations during an audit engagement. While auditors of public companies are prohibited from creating SFAS 109 calculations, accounting firms with nonpublic clients may still be involved with SFAS 109 calculations. Audit firms involved in these calculations must determine the appropriate type (tax, audit) and level (staff, senior, manager) of personnel participating in SFAS 109 calculations, especially given the increased complexity of implementing FIN 48.
Furthermore, firms should consider making the procedures for identifying and evaluating FIN 48 issues standardized so that the processes are applied consistently by all personnel. In recent years, auditing standards have stressed the importance of documentation within the audit process. As a result, auditors need to consider the development of technology, such as electronic checklists, that provide a consistent approach for identifying FIN 48 issues. The use of checklists also promotes adequate audit documentation of uncertain tax positions in audit working papers. As part of the creation and use of standardized procedures specific to FIN 48, auditors should also allocate an appropriate level of resources toward education and training for both the identification and evaluation of FIN 48 issues. As with any audit technology, it is only as good as the individual using it.
Finally, many FIN 48 reporting issues will be mitigated by materiality for at least two reasons. First, actual FIN 48 issues identified will often be small and therefore not quantitatively material. That said, an auditor may determine that the mere existence of a FIN 48 concern is qualitatively material, requiring FIN 48 reporting. For example, an uncertain tax position that results from tax evasion rather than from tax avoidance may be considered qualitatively material, even if the dollar amount is small. Second, some FIN 48 issues result only in reclassification on the balance sheet. For example, a reclassification entry may be required between accounts within a classification (e.g., between current taxes payable and current deferred taxes) or between classifications (e.g., between current taxes payable and long-term deferred taxes) within the liability section of a balance sheet. Although some financial statement users, especially those interested in liquidity and debt ratios, may consider reclassifications within the balance sheet to be material, the materiality level for reclassification is generally higher than for adjustments to financial statements.
FIN 48 requires that companies recognize, measure, and report uncertain tax positions using a two-step analysis to recognize and measure the amount of a position.
Accountants and auditors should be concerned about some not-so-obvious tax issues that will have FIN 48 implications. These issues include nexus in multistate operations, UBIT for not-for-profit organizations, and the built-in-gains tax for subchapter S corporations. These three tax items create recognition and measurement issues for companies, and lead to documentation and procedural issues for auditors.
August 2008 Issue
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RFID Deployment Challenges
Editorial: CPA Preparation and Eligibility
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St. Croix Trading Hacienda Prescott WFW14 Charcoal Rug
Item #: 332WFW14-P Add to Wishlist
Features: This product has the following features:
- Collection: Hacienda
- Brand: St. Croix Trading
- Material: 100% Wool
- Weave: Flatweave
- Styles: Southwestern Rugs
- Origin: India
- Available in the following sizes: 3' x 5', 5' x 8', 8' x 10' and 8' Square
- Clean & Care: Vacuum regularly as new wool rugs can shed yarn fibers for up to three months. Avoid direct and continuous exposure to sunlight. Do not pull loose ends, clip them with scissors to remove. Clean liquid spills immediately by blotting with cloth or sponge. For hard to remove stains, professional rug cleaning is recommended.
Beautiful and is as shown on line. A perfect accent rug & the delivery was quick & on time. My 2nd Rugs USA experience and as perfect as one could hope for.
RECOMMENDED: Yes, I would recommend this to a friend.Just what I wanted. The larger size has more charcoal and less border, but overall it is perfect. Love it(and the price). Great company to deal with- I ordered another rug because the service was excellent!
RECOMMENDED: Yes, I would recommend this to a friend.The rug is even better than what was expected. The colors are rich and vibrant and the quality is strong and solid.
RECOMMENDED: Yes, I would recommend this to a friend.I love the rug so much I'm going to purchase another. . .liked the quality of the rug as well as the quick customer service and delivery! Great experience! Thanx rugs USA
RECOMMENDED: Yes, I would recommend this to a friend.Very Nice. Colors were very close to how they looked online. Nice quality, although if you're looking for a thick heavy rug, this is not it. I like it alot. Delivery was fast!
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If a young black male cannot take a walk in a residential neighborhood without losing his life to a man who the police told to stand his ground, then what do we tell young black males about their chances of making it in America? The jury obviously bought the defense's story that Trayvon Martin was the aggressor—that George Zimmerman feared for his life when he pulled the trigger of his automatic handgun and fired the bullet that ended the life of another young black male. At the risk of being labeled another disaffected black male in the American society, I must speak out about this verdict because it is the very reason why I have this platform today.
Two decades ago, I was working in a black church in East New York Brooklyn. The police nicknamed the neighborhood "the killing fields" because it had the highest rate of homicides in the nation. Young black males were killing each other at an alarming rate. That happens when kids grow up in an environment where they believe that nothing good will ever happen for them in life.
The pastor of Saint Paul Community Baptist Church, Rev. Johnny Ray Youngblood, had begun a ministry to black males that was helping black men to turn their lives around. Men, in large numbers, gravitated to a place where they could believe that God, if not society, had not given up on them. I was one of those men who, at the age of 42 years, went back to school to finish my undergraduate degree. Psychotherapy had helped me and I believed that with proper training, I could come back and be more effective working with these men and boys.
I opted to pursue a degree in social work because I was convinced that I could develop the best knowledge and skills to help people. While working on my M.S.W. degree, I realized that more attention was needed on the policies that impacted people and practice. I decided to train myself to be someone who could work to influence social welfare policy. Columbia University School of Social Work seemed to offer the best experience.
I earned a Ph.D. at Columbia University. That's right, I earned it. Nobody gave it to me. It took four years of grueling work. I got no affirmative action help. If you don't believe me, look at the student loans I am paying back in order to get my doctorate. My professors certainly did not give me a break because I was black. I sought the opportunity to get the Columbia pedigree because I believed it was the only way a black man could get proper respect in America. I believed that if I was awarded a Ph.D. from Columbia, people would say that I earned the right to participate and be heard.
There are some remarkable examples of great achievement by African American males—none more exceptional than Barack Obama's ascendancy to the office of President of the United States. But even he is viewed by too many as incapable of handling the job. The point is these stories should not be remarkable. The day must come when black male achievement is ordinary.
The lives of African American males do matter, yet countless amounts of human capital are discarded everyday by systems that expect little from young black males. Too many are branded as criminals before they reach the age of personal responsibility. Too many are shunted off to special education classes because teachers are incapable of engaging them in an effective manner. Too many lives are wasted before they are given a chance to make something of themselves.
My father did not abandon me; he died when I was sixteen years old. My mother had died during childbirth when I was five years old and I found myself rudderless in a world where the deck was stacked against black men. It took me a long time to get my act together, but I gained my footing before it was too late. Unfortunately, for Trayvon Martin, he will never have that opportunity. What was his motive for being in that neighborhood? What was his motive for attacking a man who was much larger than he? The jury believed he was a young black male out looking for trouble.
Written by Dr. Charles E. Lewis Jr.
President of The Congressional Research Institute for Social Work and Policy
Twitter: @CharlesELewisJr.
Email: firstname.lastname@example.com
Dr. Charles E. Lewis, Jr. is President of The Congressional Research Institute for Social Work and Policy. He has served as deputy chief of staff and communications director for former Congressman Edolphus "Ed" Towns and was the staff coordinator for the Congressional Social Work Caucus. He was a full-time faculty member at Howard University School of Social Work prior to joining Rep. Towns' staff and now is an adjunct associate professor. As staff coordinator for the Social Work Caucus, Dr. Lewis helped to plan and to coordinate numerous briefings and events on the Hill and in the 10th Congressional District in Brooklyn, New York.
Originally Posted at http://crispinc.org/?p=971
6 Comments | Add Comment
Janet Harrington Yo, Why don't you show a current photo Trayvon? Did you listen to his girl friend's statements on Pierce Morgan? The law is VERY clear on what is and is not required for a conviction. The case was not there, the jury said so. The police chief that was fired for not arresting Zimmerman because he said that there was no case. Get with the facts and start a program to stop Black on Black Crime.
Monty J. Thornburg, Ph.D. Monty J. Thornburg, Ph.D.
Yes, Janet Harrington, "the Florida law" is "VERY" clear. The "Florida Law" thank goodness is not "the law" everywhere in America as many now understand. The Florida Law created an injustice and it needs to be changed back. That's what new civic action is about! It needs to change to its original form where Jury Instructions should have been to the Jury that Zimmerman should have had "a duty to retreat" if deadly force might be used. The "duty to retreat" instruction still used in most states is based on common sense and common law.
The systematic legislative initiatives by ALEC and their allies, Jeb Bush as leader and Governor in this case, made "the law" that got Zimmerman off. Zimmerman seems like a pathetic individual and this is not about him at this point.
At the end of Zimmerman's trial last week, the judge instructed the jury, with language mandated by the SYG law, on the grounds for justifiable homicide. Here is exactly what the jury was told to consider in its deliberations:
"If George Zimmerman was not engaged in an unlawful activity and was attacked in anyplace where he had a right to be, he had no duty to retreat and had the right to stand his ground and meet force with force, including deadly force if he reasonably believed that it was necessary to do so to prevent death or great bodily harm to himself or another or to prevent the commission of a forcible felony."
Even though a Florida law-enforcement agency had asked Zimmerman to stay in his car and not pursue Martin, in the end, it didn't matter: The NRA and ALEC had successfully changed the law in Zimmerman's favor.
That rainy night in Florida, one man was armed with a deadly weapon and looking for trouble and a kid was walking home from the store to watch a basketball game. But according to the law, Zimmerman had no duty to retreat. He could follow Trayvon anywhere he "had a right to be." And what about Martin's "right to be"? What about his right to stand his ground, or to defend himself from an angry man with a gun? The jury instructions said nothing on that.
And that's exactly the outcome the NRA and ALEC intended. That's not just the law in Florida. It's become the law in more than two dozen states after the American Legislative Exchange Council (ALEC), a group of state legislators and corporate lobbyists that is funded by some of the biggest corporations in the world, ratified the NRA's bill, signed into law by Florida Gov. Jeb Bush, as a national model. -
william Mumba If there is such a cruel law that allows the white to kill blacks for no reason at all I would hate to live under that law. if this cruel law does not exist in a third world country should should it of all places be found in the usa, champions of human rights? To me Zimmerman looks to be a criminal himself than the teenager he murdered. I wish he would go to the gallows. Injustice indeed can only be understood when you are dead!!!!!!!!
Nate Hale People discuss the law. People argue whether Zimmerman was defending himself. However, people have loss sight of the fact that a boy is dead because he walked to a store for snacks. Zimmerman said he had no remorse, "It was God's will". His defenders berate Travon and his family, saying Zimmerman has the right to kill the boy. Even if every thing happen the way Zimmerman said it did, where is the regret that a young life was taken. It is the casualness and callousness that is the crime. This is the way American has always treated Black people; this is why we "can't get over it" and this is why our country seems to be going backward as the rest of the world is progressing.
william Mumba I want to agree with the commentator. discussing the law when an innocent boy of 17 is dead does not make sense. who gave the white community the right to decide who is to live and who is die. Unfortunately what happens to black americans in their own country happens all over the world. who gave the americans to decide which people should be butchered and which should be left alive. American justice system is rotten simply rotten!
Sherman K. Wisely For the record, calling the handgun an "automatic handgun" is very misleading. The handgun is an auto-loading semi-automatic Kel-Tec PF-9; manufactured in Florida and 100% legal. It is based on technology that is more than 120 years old. About 99% of the handguns on the market today are semi-automatic.


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CASPER, Wyo. - The rolling fairways, manicured greens, water hazards and wildlife belie the true purpose of the Three Crowns Golf Course.
The 18-hole public, championship course is designed not only to challenge the golfer, but to slowly and naturally eliminate underground pollution left by an oil refinery that stood on the site for more than 80 years.
The golf course is one part of a $160 million effort to turn a rusting, shuttered, polluting eyesore into a useful, rejuvenated recreation and economic development center that cleans the environment. It is touted as a model for what can be done with closed oil refineries around the world.
''I would classify this as a success story,'' said Felix Flechas, an engineer with the Environmental Protection Agency in Denver. ''What happened here, I think, is unique.''
Three Crowns sits on 340 acres along the Platte River in the heart of this oil-patch city. The smokestacks, storage tanks, more than 200 miles of pipe and tons of concrete of the old refinery are gone. In their place are the golf course, a business park, walking and biking trails, 2,000 new trees, picnic areas, a whitewater park, ducks and deer.
The only hint of hazard is the occasional acrid chemical odor and underground wells in the golf course's rough.
The Casper project's success persuaded British oil giant BP PLC, which owns the site, to make it a model for its other shuttered refineries around the world, including Sugar Creek in Missouri, Wood River in Illinois and Llandarcy in Wales, according to Joe Deschamp, manager of the project for BP.
''It always has to be modified to site-specific conditions, but the concept should work at any former refinery,'' Deschamp said.
While there have been other projects involving golf courses being built on former industrial land or landfills, the Casper project is unique because of its design to incorporate an active underground cleanup, officials said.
Flechas said the Casper project is impressive because it is an example how a piece of land has come full circle: How the refinery was first built on the High Plains, how it grew into a major supplier of fuel at the expense of the environment, how it became obsolete and an environmental hazard, and now how it is returning to a natural, peaceful setting.
''It came out of the dirt, reached its zenith and was reborn in the site that we see today,'' said Flechas, who was involved in the Casper refinery site for nearly 20 years. He called it a testament to how a community, local leaders, an oil conglomerate and government can work together.
The Casper project is among about a dozen projects across the nation that have been recognized by a panel of environmental professionals and business, academic and government leaders as an outstanding redevelopment of a polluted former industrial sites, known as brownfields.
Midwest Refining Co. opened the refinery in 1913 to process petroleum produced from nearby oil fields. The first paved road in the county led from the oil field to the city. At the height of production, it employed 750 workers. Standard Oil took over the refinery in 1921 and expanded it. A year later the refinery was touted as the largest in the world for volume of gasoline produced.
The refinery closed in 1991 because of declining oil production in Wyoming, the aging equipment and the impracticality of investing millions of dollars to bring the refinery into compliance with environmental rules. It was a major blow to the city.
''It was a very large anchor in this community,'' said Alice Kraft, executive director of the board that now manages the site.
The closure also left behind a mess. Over its nearly 80 years of operation, the plant had leaked millions of gallons of crude oil and refined hydrocarbons. An estimated 10 million to 20 million gallons of oil reached the groundwater beneath the refinery site. By comparison, the Exxon Valdez spilled 11 million gallons in 1989.
Oil seeped under property outside the refinery and into the Platte River where an oily sheen formed along the banks. Signs were posted along the river warning people to stay out of the water.
The Environmental Protection Agency and Amoco, Standard Oil's name by then, negotiated for several years without resolution on how to clean up the site.
A group of citizens then sued Amoco, saying the refinery posed an ''imminent and substantial endangerment'' to human health and the environment. In early 1998, the same year BP took over ownership of the refinery, U.S. District Judge Clarence Brimmer found that Casper residents had a right to expect a ''concerted, honest cleanup effort from the company that benefited greatly from the community and its surrounding natural resources.''
The ruling spurred a series of actions that included agreements on what was to be done with the property.
To keep the polluted groundwater from seeping into the river, a 35- to 40-foot high steel wall was sunk into the bedrock along the Platte River. A system of pumps keeps the groundwater 6 inches below the river level.


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Request Technical Co-Sponsorship
VP, Conference Activities (from January 2014); CSM Outstanding Paper Award Chair
Request CSS Technical Co-Sponsorship (and possibly conference proceedings acquisition)
The Control Systems Society selectively provides Technical Co-Sponsorship to conferences of relevance to its membership. If Technical Co-Sponsorship is approved with Proceedings Acquisition, the conference must send a payment of US$200.00, payable to IEEE. This payment should be sent to the Vice President for Financial Activities of the Control Systems Society. (see contact information below). If the Technical Co-sponsorship is approved with no Proceedings Acquisition, the conference must send a payment of US$1000, payable to IEEE.
General criteria to receive CSS Technical Co-Sponsorship for a Conference are:
- Relevance of the theme to the CSS.
- Confidence in the ability and integrity of the Program Committee to select papers and/or participants based on technical quality.
- Confidence in the Chair and organizers to competently manage the conference logistics and finances.
- Adequacy of the publicity plan (modes and timing) to attract participation from the broad control community, though possibly with a focus on a geographical region.
To assist potential general chairs who wish to request Technical Co-Sponsorship (and possibly conference proceedings acquisition) of their conference by the Control Systems Society, the Control Systems Society has prepared a form Conference Technical Sponsorship/Proceedings Acquisition Form, that has to be filled in completely and submitted to the Vice President for Conference Activities (see contact information above). It should be noted that the request for conference proceedings acquisition will be considered only in case the request for technical co-sponsorship has been approved, and that approval of technical co-sponsorship does not ensure conference proceedings acquisition.
All conference organizers who seek CSS Proceedings Acquisition must follow guidelines that are posted here. In particular, they must implement all steps outlined therein including the requirement of all authors to sign a commitment statement regarding original submissions and inappropriate reuse. A template for the commitment statement can be found here.
Please do NOT submit the Conference Information Schedule to the IEEE, where the names of the co-sponsoring units appear, until you have received the official acknowledgement that your request for technical co-sponsorship has been approved by the CSS.
Once request for technical co-sponsorship has been approved by the Vice President for Conference Activities, payment of the fee should be made to the Vice President for Financial Activities (see below).
Also, if the CSS is not the sole technically sponsoring unit of your conference, you are requested to access the IEEE web page
download and fill in the appropriate MOU (depending on whether all the other sponsoring units are IEEE units or not) and come back to the Vice President for Conference Activities for having the MOU signed.


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I wanted to thank all those who helped over 50 kids experience the joy of our goats on campus. Here are some photos from the event. Thanks Ms. Tubbs for the photos!
Well, after a long fought 6+ month battle, the latest issue of Georgia Landscape Magazine is complete and printed. I'm grateful this team has produced this quality work and look forward to the continued momentum the magazine will bring to the CED and its students. I was lucky enough to work with a great team of people and I'm grateful for all their contributions. Its an honor to share OUR work with the world. Click READ MORE to see all our hard work. DOWNLOAD PDF >>> Project 2 for this semester's Community and Place studio is now complete and ready for your comments. Check it out here. One can only take so much school! Being 2-years removed from my garden, I hit a breaking point this week. I just had to grow something. Wanting to have something we could do as a family, we settled on a vegetable garden, something small, manageable, and fruitful for all of us to appreciate amazing growth. So the girls and I planted the seedlings, they sprouted this week so the pressure was on to find them a home. I originally wanted to just do some row pots but that was proving to be too expensive and labor intensive. So this weekend, with the girls gone, I meditated with a shovel. The sunniest spot I could find is now a garden plot waiting for the seedlings to be planted next weekend. I feel better! |


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With this screen saver, you can not only save your precious screen display but also save your Mac energy consumption.
What's Its Name?
This screen saver is named BlackenedPixel. It works not just by applying black color to your screen, but it blanks out all the display.
What are the Advantages?
It gives several advantages :
- Mac consumes less energy
- Mac emits less heat
- Ultimately, it's free!
Where to Download?
You can go to the main site and do a little bit browsing or you can click here to directly download the .dmg file.


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30 Days Of Beauty Blogger Tips & Tricks!
These bloggers are pros when it comes to all things beauty! Gear up for back to school as they spill a month's worth of hair and makeup secrets!
Wednesday: Emily's Fall Nail Tip
"I always go for darker colors in the fall and winter, which means short, neat nails." —Emily Weiss of Into The Gloss
Try: OPI I Saw…U Saw…We Saw…Warsaw, $8, available at select salons


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That seems strange. Do you know how many clear QAM capable devices are in the U.S.? I would guess it is in the millions.
Cable that is totally scrambled has not grown at the rate expected. Comcast is leading, and Canada also has a few spots. It's much harder to measure than I first thought since unless you lose clear QAM you may not know it exists or even what it means. If you have a dish it's a non-issue also. I don't lose sleep over the problem myself. I think loss of analog will happen first since even with 24 vsb channels that's a lot of bandwidth a cable company can fill with stuff. More money can be made with MPEG-4 which will brick many devices.
If I was Homeworx I would skip cable. Too many variables. Even Walmart has dropped their smallest TiVo box to $99 and may drop the line since they get a lot of returns when cable people discover it costs more money to use it. Walmart doesn't indicate you need that service either. I think it's easier to buy a car than a DVR anymore.
Still too confusing. Try using "audio" and "video" before the word "signal". What model is your TV? Some pass digital audio out the optical port, some convert it to 2 ch stereo first but it's still digital audio. If your TV has HDMI inputs then there is no analog conversion (needed).
You started out by saying that you want to connect this box to your AVR. That makes it similar to a Blu-ray. So you plug the rf to this box and then you plug this box into an AVR HDMI input. The output of the AVR plugs into your TV. Two HDMI cables and you are done. Just select the proper input.
Your manual indicates "Outputs 1x 5.1 S/PDIF Optical Digital Audio, 1x Stereo Audio".
This should mean that the TV's TOSLINK connection supports DD 5.1 and I didn't see anywhere in the manual where digital audio is changed from 5.1 to 2.0 as is done by some televisions.
Personally, I feel there should be no difference in video when using the HW-150PVR. There should be no analog conversion anywhere anytime.
Homeworx isn't removing QAM.


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I am looking for information on the family of Gerard Napolean Gelinas, b. Oct. 7, 1914 in Lowell, MA. He was the son of Alide Gelinas and Ezelka Courtois. His grandparents were Aime' Courtois and Philomene Morin, who were both born in Nicolet, Quebec, Canada and emigrated to Lowell, MA in 1900. Ezelka died in 1920 and Alide died in 1923, when Gerard was nine years old. He was left in the care of his widowed grandmother, Josephine Gelinas, but she died only four months later in May of 1923. Little Gerard was then passed into the hands of other Gelinas relatives. When he was old enough, Gerard joined the army, and upon his discharge in 1945, relocated to Lewiston, Maine, where he lived until his death at age 57, on May 4, 1972. He had married, but had no children. His mother was my G grand aunt. I have some more information about his mother to share. Susan McAtee email@example.com
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Cops Say NDA Kept Them from Notifying Courts About Cell Phone Tracking Gadget
samzenpus posted about a year ago | from the I-can't-say dept.
235schwit1 writes "Police in Florida have offered a startling excuse for having used a controversial 'stingray' cell phone tracking gadget 200 times without ever telling a judge: the device's manufacturer made them sign a non-disclosure agreement that they say prevented them from telling the courts. The shocking revelation, uncovered by the American Civil Liberties Union, came during an appeal over a 2008 sexual battery case in Tallahassee in which the suspect also stole the victim's cell phone. Using the stingray — which simulates a cell phone tower in order to trick nearby mobile devices into connecting to it and revealing their location — police were able to track him to an apartment."


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Camera Lens
Fancy yourself as bit of a photographer, love snapping up those memorable moments or super model glamour shots? Well you can now feel like a photo fanatic with this brilliantly quirky new mug which looks exactly like a real camera lens and will soon become an essential part of your photographer?s kit bag!! Styled to look and feel like your favourite lens, this mug comes with a lens cover lid for keeping your beverages hot, as well stopping any unwanted dust particles. The multipurpose lid can also be used as coaster for the mug or a novelty holder for your favorite biscuits, so you will no longer need to worry about where to put your custard creams!! Kick start your day with a coffee in your professional mug! We always see Accountants, English, History related mugs to name a few, now we have a perfect gift for all you photographers. Features Looks like a realistic camera lens Biscuit holder Quirky new design Perfect for photographers
Features KJB Security Camera Lens Cup
- Looks like a realistic camera lens
- Snacks holder
- Perfect for photographers
Overall Rating: (Full Reviews Product) List Price: This Product is available at AMAZON for the best Price |
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Need To Know: Francis and the Lights
By Courtney Nichols
When asked about their inspirations, most, if not all, musicians will often list other artists, especially significant songs or records, or family members who introduced them to particular kinds of music via vinyl LPs from their youth. Francis and the Lights, better known as Francis Farewell Starlite offstage, is not one of these musicians. He credits a single revelation that has influenced all of his work: The Elements of Style by William Strunk Jr. and E.B. White. Used as a grammar manual in academic institutions, The Elements of Style has an undertone of a minimalist handbook. Using the text as his dogma, Francis and the Lights only performs, writes and creates what he deems absolutely necessary -- excess is not part of his aesthetic.
That being said, Francis has toured with the likes of Ke$ha and other overtly exaggerated pop artists. His sultry, soulful tracks and erratic, yet pure dancing complement the pop performances in a subtle manner.
Out caught up with with Francis at Cochella earlier this year to chat about failure, music, and his fear of Twitter.
Out: Where are you based?
Francis Farewell Starlite: New York City. What publication is this for?
Out Magazine.
Out? I am so excited!
It's good to have the gays on your side.
Exactly! Makes you look even better.
How did you get involved in lighting? Do you have a technology background, or do you just like the aesthetic?
It's the sound of the word. The idea of extremes: black and white. Black and white could be dark and light. I like that idea. Also in The Last Waltz, Van Morrison is the standout performance when he sings "Caravan." He sings, 'Turn on those electric lights!' I fucking feel that. I am fucking about that.
Your dancing is very unique. Who taught you how to dance?
This fellow named Russell Light. I would watch him dance hip-hop every morning. I think that affected me. Other than that, I think it is the thing I need to work on the most.
Why do you think that?
It's the thing I want do the most. Music makes me want to dance, but it's the thing I work on the least. I have a more casual attitude toward dancing, as opposed to writing songs. This is why I need to work on dancing the most.
At least it's accessible. All you need are your own two feet.
That's true. I can do it right now.
What's your songwriting process like?
Let me think about that for a second. I heard a response from Chromeo three years ago that was so good that I always wanted to answer this question the right way! It was even asked to them in the same way!
Well then, music or lyrics first?
Oh yes, that is always the question. For me, it is music first. It's the melody first. The song for me comes from a melodic upbeat. Everything is attached to that instant.


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- "American Horror Story" season two casting update! Mark Consuelos from "All My Children" — aka Mr. Kelly Ripa — is joining the cast. (You should have seen the face Amelia made when I told her this news.) Hottie Mark will play a mental institution patient named Spivey. Here are more deets on casting news for "American Horror Story"'s second season. [Celebrity Cafe]
- Paparazzi who chased Justin Bieber on a Los Angeles highway at 80mph could be the first photogs caught under a new law that seeks to punish paps that endanger the lives of others while trying to get a shot. [PopCrush]
- Joseph Gordon-Levitt has ripped GQ magazine a new one for claiming in its cover story that drugs killed his older brother, Dan, in 2010. In an explanation on his website, JGL has said that his brother's death was an "accident." [TMZ]
- Chocolate as a health food? Tell me more, please … [The FW] Keep reading »
Zergnet: Simply Irresistible
- Popular


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Sponsored by: Desert Diamond Casino
Jun 16, 2014 10:33 PM by Marissa Esquivel
CATALINA - Two young hikers lost the trail and had to call 911 after they ended up in Romero Canyon.
On Monday at around 12:35 p.m. Sheriff's responded to a rescue at Catalina State Park.
According to the Search and Rescue Unit a 19-year-old man and a 17-year-old woman began hiking to Romero Pools around 6 a.m. and as they were hiking they lost the trail and wound up in Romero Canyon.
The man called 911 and reported they were on a cliff, out of water, and light headed.
He requested a helicopter because he didn't think he would hike out.
The Golder Ranch Fire Department, Northwest Fire Department, Department of Safety helicopter, and the Southern Arizona Rescue Association assisted in the rescue.
The hikers were located in Romero Canyon, they were given fluids and began hiking out with rescue personnel.
While on the trail, the man had heat related complications and had to be assisted out.
When they reached the parking lot they were re-evaluated. The female was taken home by family members and the male was transported to a local hospital for treatment.
4 hours ago


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The Jack Purcell is an amazing design that everybody should own. That's if they don't hurt your toes because that toe bumper smiles while it hurts you like a shoe sadist when that little toe strays into the rubber. But if you're blessed with a narrow foot you've got no excuse for not stacking a few pairs of this classic. Shifting units since this shoe was part of the Goodrich tyre company's roster of rubber soled shoes, this model dropped in sporty variations with adidas-baiting stripes in the late 1960s. We mess with any shoe that Bruce Springsteen wore too. When Converse took the Purcell licence (and there's some great ads from the era that allude that you'll lose your girl if you don't wear a pair) in the early 1970s, it was a perfect fit for the company's roster. Even after the manufacturing of this shoe exited the USA in the mid 1990s, that shape and simple formula stayed winning. There's not a lot of badminton shoes that are instantly recognizable, but we think that a few athletes achieved immortality through their smart licensing decisions all those years ago and Jack is a prime example. It's all floral everything over the coming season, but we don't think too many things take to that trend like these. Long after the floral fabrics burn out in favour of something more subdued, you can be sure that these or a flowery pair of Vans remain powerful. The slightly washed out canvas uppers and print on these Jack Purcells (which are in the Crooked Tongues store right now) work perfectly together and they set off any outfit well. Well worth picking up if you're in the market for patterns done properly.
The Converse Jack Purcell gets extra flower power
Posted by, gwar
on 29 April 2013


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Dr. Sale new chair of Muskoka Watershed Council
BRACEBRIDGE – The Muskoka Watershed Council has a new chair.
At its meeting held on Friday, January 24th, the board elected Dr. Peter Sale as chair.
He replaces Patricia Arney, who completed her two-year term.
Short URL: http://www.muskokatodaily.com/?p=17794
Posted by Mark
on Jan 28 2014. Filed under District News.
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Fri, Aug 22, 08 at 19:02
I am looking for additional bird feeder craft recipes for my website. Would like a picture to go with if you have also but not necessary. Will also being doing page for build your own birdhouse, planters and stepping stones if you'd like to email me any recipes for those too. Thanking you all in advance. |
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(For more Economy Line insights, see NI ECOLINE.)
H&R Block Inc. , the biggest U.S. tax preparer, expects to remain an independent company and will step up efforts to win online customers as more returns get filed electronically, Chief Executive Officer Alan Bennett said.
If someone like Peter Hall can heckle "Downton Abbey" star Laura Carmichael, perhaps it's O.K. now for the rest of us too. Alan Bennett's new comedy "People" at London's National Theatre may be a good place to start.
H&R Block Inc. , the tax preparer whose stock slid 18 percent last month, told investors to ignore speculation that it faces a surge in costs tied to its defunct mortgage business. The shares rose the most in more than a year.
H&R Block Inc. , the biggest U.S. tax preparer, named board member William C. Cobb to be chief executive officer, replacing Alan Bennett , who is retiring.
"How was the restaurant?" the taxi driver asked after we pulled away from Balthazar, the large and buzzy celebrity brasserie that has just opened in London.
H&R Block Inc. director Thomas Bloch , a member of the family that built the biggest U.S. tax preparer, said he won't seek re-election because of disagreements with Chairman Richard Breeden and "the intense pressure from short-term oriented shareholders ."
The subject of Alan Bennett's play "The Madness of King George III" couldn't be more timely. What happens when those with absolute power take a wrong turn?
H&R Block Inc. , the biggest U.S. tax preparer, reported a narrower quarterly loss from continuing operations as Chief Executive Officer Alan Bennett looks for a strategy to win back customers.
A Kate Moss mannequin, jailhouse gardeners and Paloma Faith are among Muse's arts and leisure recommendations for London this weekend.
"The OCC's 11th-hour timing will make it difficult for us to put alternative products in place at all of our locations in time for the early part of the 2011 tax season."
- Alan Bennett on Dec 26, 2010


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Summary: Denying Evolution aims at taking a fresh look at the evolution-creation controversy. It presents a truly "balanced" treatment, not in the sense of treating creationism as a legitimate scientific theory (it demonstrably is not), but in the sense of dividing the blame for the controversy equally between creationists and scientists -- the former for subscribing to various forms of anti-intellectualism, the latter for discounting science education and pr ...show moreesenting science as scientism to the public and the media. The central part of the book focuses on a series of creationist fallacies (aimed at showing errors of thought, not at deriding) and of mistakes by scientists and science educators. The last part of the book discusses long-term solutions to the problem, from better science teaching at all levels to the necessity of widespread understanding of how the brain works and why people have difficulties with critical thinking. ...show less
Edition/Copyright: 02Filter by: All (11) | New (1) | Very Good (2) | Good (7) | Acceptable (1)
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It's not enough to just be fast. You have to look cool too. Oh, and jump off skyscrapers. While crashing through well-known landmarks, such as the giant Hollywood sign.
That's the essence of Midway's LA Rush, a kind of Midnight Club on yet more drugs, with ultra-slick motors performing the kind of mad, crazy stunts even Herbie would probably think twice about. And boy, is it fast.
'Realism' has been shoved aside in favour of true arcade racing, over-the-top jumps and the sort of drift cornering fans of Sega Rally wet themselves over. As generic a racer as LA Rush might be in some respects (free-roaming city, car-modding, the endless quest to earn 'respect'...), there's still a freshness and energy here we haven't seen since the likes of Burnout 3: Takedown.
The other thing we like about LA Rush is its trashy storyline - 30 cars from your private collection have been stolen by a rival gang, and must be reacquired, preferably while trashing as much of their stuff as possible. Because if driving things fast is cool, driving things fast through collapsible buildings has to be even cooler still.
The tiresome street-speak will make you wince, and there's no Live, but you've got to take the rough with the smooth - and this is...


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Arlington Park has requested that all horsemen who did not attend Arlington's meeting of August 18, 2011 be afforded the opportunity to get a copy of that meeting. To that end, we have attached a transcribed copy of the meeting prepared by Victoria Court Reporting Service. Arlington Park has informed us that it will make copies of the video it took of the meeting available to horsemen that want it.
Please be advised that the ITHA did not call for or endorse this meeting and the statements made at that meeting do not reflect the position of the ITHA in connection with the matters discussed.
admin/images/Arlington Park Meeting 8-18-2011.pdf


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Ringo Starr is set to release unseen Beatles photos very soon. So where and when can fans see the new stunning behind-the-scenes Beatles photos? Ringo is set to release a new e-book called Photograph on Apple's iBookstore on June 12.
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Ringo's unseen Beatles photos will also coincide with a new Grammy Museum exhibit on the famous drummer called "Ringo: Peace & Love." A limited edition hand-bound version of Ringo's Beatles photo book will be available in December.
MORE IN MUSIC: Andre 3000's Mother Dies; How Is Rapper Coping?
Ringo's unseen Beatles photos will include pictures from the icon's childhood in Liverpool, England all the way up to his road to fame as part of The Beatles with fellow legends Paul McCartney, John Lennon and George Harrison. These unseen photos include images from the group's first US tour, their famous trip to India and the group's final weeks together.
MORE IN MUSIC: Nick Carter Set To Release Memoir; What's In New Book?
"These are shots that no one else could have," Ringo said in a statement about the unseen Beatles photos. Other highlights from the unseen Beatles photos set to be released are behind-the-scenes candid photos of the mega group living their normal lives. Also, Ringo's photography from their world travels in their heyday.
MORE IN MUSIC: Is There A Feud Between Daft Punk And DJ Tiesto?
Ringo said that the unseen photos "portray four lads from Liverpool, trying to live normal lives amidst the frenzy that surrounded them." Ringo said the idea was sparked when he went through over 100 photos which the drummer found "in boxes we brought home after my mother died. We thought, 'I wonder what she's got!'" Ringo said to People.
Ringo has also recorded videos with his commentary to accompany the new photos book. The Independent reports that readers will be able to zoom in on the unseen photos and hear Ringo narrate the tales behind the pictures.


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Select () or exclude () categories to narrow your recipe search.
As you select categories, the number of matching recipes will update.
Find exactly what you're looking for with the web's most powerful recipe filtering tool.
Shared Recipe Whole Wheat Christmas Stollen
Tuesday, Dec 11, 2012 on Food.com
"A few years ago I was working for a Dutch Bakery here in Michigan. When it was Christmas time, my primary my job was to make and decorate cookies. But I would snack on Stollen all day long. I had never had it before and I loved it. I made this recipe with half whole wheat to add some more fiber and substituted coconut milk because I am alergic to m..."


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Start date | 01-Jul-2014 |
Duration | 4 weeks |
Location | All |
Price | £145 (inc of VAT) |
"As mothers we often witness beauty in our children on a day-to-day basis, but when we try and photograph them it simply doesn't seem to translate to print." Elspeth Briscoe, MyPhotoSchool Founder.
This online child photography course includes four weekly pre-recorded video lectures with downloadable notes, critiqued assignments and you even get personal tuition from a world class fashion photographer in your own virtual classroom where you can chat to your tutor and learn from other photography students all over the world. The real value you get from this e-learning experience is receiving personal tuition from photographers and writers that normally you wouldn't ever get access to.
A word on the lessons from David Handley
Lesson 1
The first lecture is all about achieving natural photographs of babies and children of all ages. There is a particular method I use all of the time for getting happy, natural looking pictures. The different techniques relating to this method are explored and illustrated, as I show you photographs I have taken using each technique. The photos are mostly the finished product which were used commercially and there are some behind the scenes shots showing you how I achieved the pictures.
David Handley, winner of the Sony World Photography Award for fashion is based in London, UK, but working worldwide.
David is an established and renowned photographer who is known for his ability to capture the naturalness of his subjects, combined with compositional aptitude and knowledge of natural and studio lighting.
What happens if I need help during the course?


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How early should you connect to a VC? Here's some data. How long does it take from first meeting a VC to getting cash in the bank?
That's an interesting question. Theoretically, someone could meet you, sign your document, and write you a check for deposit that day, but that's not how it usually works. It's also not the best way to create a helpful syndicate of investors that share the founder's vision for the company. Examining the actual data not only gives me some insight into my close process, but it helps me calibrate around relationship building. Steve Blank's SLL Keynote – It's a "Must Watch" Watch live video from Startup Lessons Learned on Justin.tv Some of my favorite quote are: Role of the Entrepreneur Your job as an entrepreneur in a startup is to search for a repeatable and scalable business model.
When you find it, your job is to build a company around that business model.Search for a business model rather than write a business plan. Writing a Business Plan. Writing a Business Plan At Sequoia we like business plans that present a lot of information in as few words as possible.
The following business plan format, within 15–20 slides, is all that's needed... Is Your Business Too Sexy to Be Successful? The Wall Street Journal survey of the top 50 VC-backed companies of the year is out.
The #1 company is a provider of VOIP technology for telecom companies. The top 3 companies are all providers of business software to technology or telecom companies. Interestingly, the #1 company last year, a provider of healthcare cost information to consumers, is not even in the list this year. Are consumer-oriented technology businesses too sexy to be successful in today's market? Everyone wants to be the next Facebook or Google, or even the next Instagram or Pinterest – a company that captures the fancy of consumers and has them signing up in large numbers to use the service.
7 Lessons Every Startup Should Know. HELSINKI — If you grab a drink with a startup founder, you'll likely hear a few shared stories, both good and ugly, about lessons learned along the way.
Getting a company off the ground is no easy task, especially when looking for funding, but learning from your own missteps (and those made by others) could put you on the path to entrepreneurial success. Startups across northern Europe and Russia met in Helsinki this week for tech startup conference Slush to discuss which trends are surging within the space. Some tips to budding companies are simple ("stay focused" and "think ahead") but hearing cautionary tales and words of wisdom could breathe new perspective into your own approach. Jeff Bezos and the Age of Amazon: Excerpt From 'The Everything Store' by Brad Stone. Behind this week's cover Amazon.com rivals Wal-Mart as a store, Apple as a device maker, and IBM as a data services provider.
It will rake in about $75 billion this year. For his book, Bloomberg Businessweek's Brad Stone spoke to hundreds of current and former friends of founder Jeff Bezos. In the process, he discovered the poignant story of how Amazon became the Everything Store. Within Amazon.com (AMZN) there's a certain type of e-mail that elicits waves of panic.
The Dangerous Seduction of the Lifetime Value (LTV) Formula. How to get your first 10 customers. Preface: the assumption for this essay is that you're building a B2B app, and you have something built but you're having trouble getting people to pay for it There are three problems with getting your first few customers: You (probably) don't know how to sell thingsYou don't know who you're selling toYou don't even really know what you're selling Nobody tells you how to answers these questions, and so most people go out to get initial traction in a haphazard way: They have a vague idea in mind for who wants their productThey've already built the product, so they put together a landing page which which, like, totally speaks to the core value propositionThey write some combination of any of the following: A few half-baked ads A few forum posts A few comments on relevant blogs A few blog posts A few cold emails to journalists (because, dude, we would BLOW UP if we could just get 'Crunched)They send these out into the wild, and (no surprise!)
Validation Board - FREE tool for testing startup ideas, stop wasting time and money. 4 Things Most Successful Entrepreneurs Have in Common. Starting a business is always risky, and success is never guaranteed.
Yet, entrepreneurs thrive every day. Although there is no one-size-fits-all approach, successful entrepreneurs seem to share several traits that the rest of the pack lacks. 90 Things I've Learned From Founding 4 Technology Companies. On October 27, 2010 I wrote a blog post about the "57 Things I Learned Founding 3 Tech Companies."
It has been awesome, flattering, and humbling to see that post went viral and has been seen by so many thousands of people — mainly aspiring entrepreneurs — and has been translated into many languages. This past week while I was in Tokyo for meetings with potential partners for Fab, I was invited to participate in a panel discussion on startups. (334) Jimmy Wales's answer to Jimmy Wales: What are the things we can do to get Jimmy Wales to talk to us and work on a startup with us if we have awesome startup ideas. Yaron Galai, Outbrain. It becomes apparent moments into our mid-October meeting near New York's Union Square that digital publishing entrepreneur Yaron Galai stares at his biggest critic in the mirror every morning.
The guy is a voracious and eclectic reader with a serious "completionist" complex: when he picks up an issue of his favorite magazines Wired or The New Yorker, it is with the intent of reading it cover-to-cover. He browses perpetually for new articles and authors (asking me for my own recommendations), and is a huge fan of Instapaper, the app that lets you bookmark articles from anywhere for reading anywhere on the Web or an e-reader. IA Ventures - Focus, focus, focus: Understanding your value stack. Distraction and diffuse efforts are killers, especially in nascent businesses. Trying to do too much sucks valuable resources from accomplishing the core mission, but is often viewed as being important for "keeping options open" or "controlling one's destiny."
The goal of a seed stage company shouldn't be optionality preservation but laser-focused customer engagement, and to let the market help drive the iterative product development process rather than engineering in a vacuum and trying to solve everyone's problem. This is the big issue of developing a general platform versus solving an important pain-point through a vertical application. Platforms can have great capabilities, but it is hard to prove the value without specific use cases. This is why UI is so important even in data-driven API-based start-ups, as potential customers need to actually SEE the value, not merely have it depicted in a spreadsheet or on a series of charts.
17 Incubators & Accelerators to Help Launch Your Big Idea. Does your company need a boost? Incubators and accelerators can be a great option for any young company or even idea to get off the ground. These programs offer everything from funding, connections with top investors and mentors and collaborative work environments that can last for a few months to a whole year. Y-Combinator Y Combinator runs two three-month funding cycles a year, one from January through March and one from June through August.
(315) Startups: How to Communicate Traction to Investors - Posts. Elements of a Strong Business Plan. Napkin Think Force yourself to summarize your idea on the back of a cocktail napkin. Don't submit your plan until you have this level of clarity. The Top 10 VC Firms, According To InvestorRank. Any seasoned investor knows that past performance is not indicative of future returns. That is as true with public stocks as it is with venture capital firms. But if someone were to ask you to rank the top VC firms today based on their probability of success, how would you do it? Remember, looking at past returns won't help you.
Reading Jeff Bezos. A tech friend gives me shit about being a Jeff Bezos fanboy. I'm unabashedly a fan. His 1997 letter to Amazon shareholders is a blueprint for building a durable franchise in technology. I recently compiled and read all of these letters from 1997-2011. Read together, it's essentially a 15 year narrative of building long-term value in technology and also a history of the Internet and e-commerce. Here are some random nuggets: There are Only Two Ways to Build a $100 Million Company According to This Canadian Superangel. Preparing To Fire an Executive. THE SCIENCE OF SUCCESS: Forget Self-Esteem. 90 Things I've Learned From Founding 4 Technology Companies. 10 Sobering Lessons Learned After Teaching 88 Struggling Entrepreneurs For 6 Months. Startup Equity For Employees. Fred Wilson. Three Leadership Traits that Never Go Out of Style - Vineet Nayar.
Build. Measure. Learn. Lean Startup SXSW 2012. by Eric Ries (and 4 others) Fab.com: Ready, Set, Reset! How To Create A Minimum Viable Product. Lean Startup Lesson: Test Before you Build. A Personal Note On Behance's Growth, Funding, & Progress on the Behance Team Blog. Watch Eric Ries on "The Lean Startup" BREAKING: You Know That TED Talk You Weren't Supposed To See? Here It Is. An entrepreneur's most powerful tool: the Pyramid Pitch. The 10/20/30 Rule of PowerPoint. How to Deliver a Great Presentation Like Steve Jobs. Startup reporters at TechCrunch, sai, inc, WSJ, NY Times and more. Important Questions Startup Co-Founders Should Ask Each Other. Anatomy of an (un)fundable startup. Rocking Out Your AngelList Profile. Tim Ferriss On How To Start Your Million Dollar Side Business.
Before product-market fit, find passion-market fit. Build a Team that Ships. Reid Hoffman, Permanent Beta and the Startup of You. The Start-Up of You - The Economist Reviews Start-Up of You. You Can't Know Yourself. So, Create Yourself. Reid Hoffman, LinkedIn - Live Life in Permanent Beta. Ogilvy Notes. Hiphop Lessons on the Game of Business with Ben Horowitz. What They Don't Tell You at Graduation. Class 4 Notes Essay. Beware of MBAs! The business school curriculum teaches how to suck at startups. Startup Founders: Don't Freak Out. If A Big, Awesome Company Wants To Acqui-Hire Your Startup, Say Yes. Acquihires - A Clarification by David Lee. After Two Startup Accelerators, What I Wish Someone Had Told Me.


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We have acquired Hotel Nettuno, one of the oldest hotels in Cesenatico, and finished the renovating. We have carried out extensive refurbishment on it that will also see the 50s villa in all its splendour once again. We offer new facilities and a superior hotel category. This year all the hotel rooms have been enlarged and completely refurbished according to international standards, starting with 20 sq m rooms, with designer fittings and furniture, in an elegant and charming style. The building stands on the new Carducci seafront, in the centre of Villamarina, opposite the beach. A wide range of facilities includes: spacious, welcoming common areas, a swimming pool, a whirlpool, a solarium, a cinema room, an airconditioned restaurant with a view of the sea, and an enclosed car park.
Stay in new spacious rooms, all tastefully furnished, and you can choose between different levels of comfort.
Exclusive beach for Hotel Nettuno guests. Beach Volley, Beach Tennis, diving boards, games for children...
Our love for traditional cooking, but with a creative twist, Buffet & Gourmet Food... You'll love it


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A Gas Leak Evacuates 2 Homes
Friday, December 7, 2012 - 10:48pm
West El Paso — Two homes had to be evacuated in West El Paso after a gas leak.
It happened on Emory Rd. just before 5:30 this evening.
Fire officials say crews were working to repair a 1/2 inch gas line inside of a vacant home when the gas leak occurred.
No injuries to report.
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