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2014 Global Transfer Pricing Tax Authority Survey
Our survey of 50 jurisdictions across the Americas, Asia-Pacific and Europe, confirms that transfer pricing continues to be front of mind for tax authorities and multinationals.
2014 Global Transfer Pricing Tax Authority Survey
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Global transfer pricing tax authority survey
Indirect Tax Briefing: planning for the future
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Retail Forum for Indirect Tax (ReFIT)
Autumn Statement 2014
Survey: managing global compensation
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Tax Services
We'll help you navigate the global tax landscape
The business and tax landscapes have changed dramatically, and the pace and complexity of change continues to increase. Governments are tempering the need for revenue with increased competition for labor and capital. Tax authorities are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. Companies are balancing competing priorities, ensuring they maintain compliance while adding value.
We can assist you with these critical issues in today's tax environment, including:
Building a tax manifesto for manufacturing 658K, August 2014
- Midweek Tax News
A weekly update on tax matters to 27 January 2015
Midweek Tax News provides you with a succinct overview of the key tax developments that have occurred each week to allow you to stay up-to-date on tax issues that may have an impact on your business. If you would like to discuss an article in more detail, please speak to the relevant contact listed at the end of this issue or to your usual EY contact.
Tax Focus web seminar 28 January: diverted profits tax (DPT)
As a reminder, our Tax Focus web seminar at 10:00 am today, 28 January, will focus on the DPT.
The DPT will be introduced from 1 April 2015 and is intended to counteract the erosion of the UK tax base through 'contrived arrangements'. Whilst the tax has been widely reported as targeting the digital sector, it will, in fact, apply to a wide range of transactions across all industry sectors.
The rules are very complicated and a broad range of circumstances are potentially within the rules. The commitment to include the proposal in the Finance Act to be passed before the election in May means that there is very little time for groups to assess how the rules will apply to them and to restructure if appropriate.
We have been receiving further input from HMRC and HM Treasury as to how the rules will apply in practice and will share this insight with you during the web-seminar.
Register now to hear Claire Hooper and Ian Beer discuss how the proposed DPT is likely to apply
Base erosion and profit shifting (BEPS) public consultations
Over the course of the three days 21 to 23 January, the OECD held three public consultation days on discussion drafts issued towards the end of last year. These days provided an opportunity for stakeholders to engage directly with the OECD secretariat and the country delegates who are responsible for the work on the respective Actions.
Action 7 (preventing the avoidance of permanent establishment (PE) status): 21 January
The discussion draft of 31 October sets out 14 proposed options (Options A through N) for modifying the PE rules in Article 5 of the OECD Model Tax Convention which generally would lower the threshold for finding that a PE exists and eliminate exemptions from PE status.
In the general discussions, three main observations were made by business representatives. First, any rule which would make it easier to establish the presence of a PE would almost certainly increase the substantive and administrative costs for cross-border transactions. Second, if the PE rules are to be changed, it is crucial that the new rules are clear and as well understood as the rules that they replace. Third, that the proposed options would impact the balance between source and residence country taxing rights.
Business commentators also noted that changes to the PE threshold in Article 5 would impact other articles in the OECD Model Tax Convention and would have implications beyond corporate income tax, including impact on VAT.
For more detail on the discussions and the points raised on the proposed options, please see our international tax alert. It is intended that a revised draft will be issued in spring 2015.
Action 6 (preventing treaty abuse): 22 January
On 21 November 2014, the OECD issued a discussion draft on follow-up work that had been identified in its 16 September 2014 report on Action 6. The discussion draft describes further work with respect to the proposed limitation on benefits provision, in particular work relating to the treaty entitlement of collective investment vehicles (CIVs) and non-CIV funds. It also describes further work with respect to the proposed principal purpose test and other issues involving the proposed new treaty tie-breaker rule, the treatment of permanent establishments in third countries, and the interaction between tax treaties and domestic anti-abuse rules.
The OECD representatives noted that the Action 6 Report reflects agreement on a new minimum standard for treaty protection from abuse. They indicated that there is no intention to reopen the Action 6 Report generally and that the working group is focused on the specific issues that were identified as needing additional work.
In general discussions, business commentators stressed the need for targeted rules that do not place undue burden on businesses seeking to access treaty benefits. Non-governmental organisation representatives called for all countries to participate, expressing the view that a consistent anti-abuse rule is needed and that there should not be a layering of anti-abuse rules.
For more details of the discussions please see our international tax alert.
Action 14 (improving the effectiveness of dispute resolution mechanisms): 23 January
The discussion draft of 18 December identifies obstacles that are preventing countries from resolving treaty-related disputes through the mutual agreement procedure (MAP) and proposes a series of options for addressing those obstacles.
In general discussions, the attendees described progress on Action 14 as crucial for the success of the BEPS project. They further expressed the view that to be successful the BEPS project will require countries to be willing to fully support the project and businesses to be willing to fully accept its outcomes.
The bulk of the specific comments focused on the urgent need for agreement on mandatory binding arbitration though there was some discussion of other ways to improve the operation of the MAP.
Our international tax alert provides more detail of the discussions.
Financial Transaction Tax (FTT): revised initiative proposed by France and Austria
The Finance Ministers of France and Austria have sought to break deadlocked talks on a European FTT by writing to the other nine countries pursuing the EU's 'enhanced cooperation' procedure to introduce such a tax. The joint letter, dated 21 January, was sent in advance of the next meeting of the ECOFIN council, scheduled for 27 January, to allow for informal discussion at that meeting.
In the letter, the Ministers seek to "breathe new life into talks on the FTT". The letter proposes that fresh talks are needed both in terms of the concepts underpinning the FTT and the procedures necessary for it to be adopted. The Ministers propose that all 11 countries should agree that an FTT should be applied to "the widest possible tax base, with low rates," from 2016 onwards. The letter does not, however, make any specific recommendations on how an agreement to take the FTT forward may differ from the 2013 proposals in terms of tax base or rates.
Separately, the letter notes that securing an FTT will "ensure the operational effectiveness of the enhanced cooperation (process) which will be a prerequisite for its use in the future to address other issues." This suggests that the enhanced cooperation process is still seen as a potential way to address the implementation of other related harmonisation issues among smaller groups of Member States.
For more detail please see our international tax alert.
Publication of draft Scotland legislation
On 22 January, the proposals outlined in the Smith Commission Agreement (27 November 2014) became draft legislation. This legislation will result in the further devolution of a number of powers over tax, spending and welfare.
The draft clauses are intended to show how the measures included in the Smith Commission Agreement would look in law. The Government has, however, advised that there is not enough time before the next general election for a new Scotland Bill to be taken through Parliament. Instead, it is intended that the publication of the draft clauses now means that whoever forms a government after the election in May will be able to turn them into law at the earliest possible opportunity.
We will be hosting a webinar on 30 January which will provide an overview of the proposals and look at how they will impact businesses in Scotland. This will be an interactive session with the chance to ask questions.
Please click here to register yourself for the webinar.
2014 global transfer pricing tax authority survey
EY's 2014 global transfer pricing tax authority survey: Perspectives, interpretations and regulatory change is now available. The survey reviews transfer pricing practices and perspectives in 50 jurisdictions with respect to a variety of topics, including penalties, transactions and industries of focus, dispute resolution options, and approaches to comparables benchmarking.
It is very clear that transfer pricing will continue to be front of mind for both tax authorities and multinationals. Tracking trends, obtaining timely information on the transfer pricing environment and being ready to respond to an enquiry will be critical to effective management of a tax function.
We will be holding a webcast at 18:00 pm on 29 January which will look at the survey findings and provide an overview of the major areas of focus from a tax authority perspective, providing insights into tax authority agendas in relation to transfer pricing. We will also look at how you can be prepared to face the current and upcoming challenges. To obtain a copy of the survey and learn some of the key issues please click here.
To register for the webcast, please click here.
Other UK developments
Prudential Assurance Company: supplementary judgment
The High Court has handed down a further judgment in the case of Prudential Assurance Company. The case concerns the compatibility with EU law of various aspects of the UK legislation which governed the taxation of 'portfolio dividends' paid by companies resident either in the EU, or elsewhere in the world, to corporate shareholders resident in the UK.
The purpose of the recent judgment, described as a sequel to the judgment of 24 October 2013, is to resolve some outstanding questions of principle in relation to the calculation of the quantum and the timing of the payment of the successful claim. The 2013 judgment is still the subject of an appeal, which is listed for hearing in May this year.
Definition of 'British Film'
The draft Films (Definition of 'British Film') Order 2015 has been considered by committees in both Houses of Parliament. The Order modifies the statutory test that is used to assess whether a film is culturally British. This test is part of the conditions for film production companies to claim film tax relief. The Order will align the film cultural test with the other three cultural tests covering the tax reliefs for high-end television, animation programmes and video games. The Order is also intended to ensure compliance with an updated State Aid authorisation granted by the European Commission on 17 March 2014.
Fiscal reform of the UK continental shelf
At Autumn Statement 2014, the Government announced its intention to consult on a basin-wide investment allowance, to simplify and replace the existing system of offshore field allowances. The allowance aims to reward investment in existing and new fields as well as associated infrastructure. On 22 January, HM Treasury launched a consultation which will close on 23 February.
HM Treasury will convene working groups over the course of the consultation with commercial, exploration, production, tax and finance experts to discuss technical issues raised in the consultation. The Government will publish a summary of responses to this consultation later in the year.
Second year reporting of directors' remuneration
We have analysed the first of those companies reporting for a second time under the directors' remuneration reporting regulations introduced in October 2013. The analysis gives an early indication of the approach taken and the trends that could emerge in 2015. Those responsible for pay reporting who will likely be in the throes of taking decisions on reporting directors' remuneration are likely to welcome this insight as they shape their 2015 report.
Early analysis has found almost half of companies intend to put their remuneration policy back to shareholders for a binding vote in 2015 as well as a mixed approach to referencing remuneration policy as it was approved by shareholders in 2014. There is also a continuation of the trend to compare pay with metrics other than distributions (as is required by the regulations) with companies using profit, taxes paid and capital expenditure amongst others.
Our Human Capital alert provides further details.
National insurance contribution (NIC) limits and thresholds
Two draft statutory instruments have been released which are to give effect to the annual re-rating of various NIC limits and thresholds. The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 specifies the relevant thresholds and limits for the purposes of calculating Class 1 NICs for the tax year beginning 6 April 2015. The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 addresses Class 3 and Class 4 NICs.
EY Annual Employment Tax Forums
These breakfast seminars will be taking place across the UK in February and March. They are designed to update you on a range of employment tax matters that businesses may wish to consider ahead of year end and offer a great opportunity for peer-to-peer networking. Key issues to be discussed include an overview of recent HMRC compliance activity including Know Your Customer, case law and HMRC practice update, plus a summary of ongoing and planned consultations. The content will be of interest to financial directors, financial controllers and those involved with PAYE and NIC matters. For a full agenda and to register your attendance, please follow this link.
Consultation issued on remittance basis charge (RBC)
Also at Autumn Statement 2014, the Government announced it would consult on changing the claim to pay the RBC from a yearly basis to a period that applied for a minimum of three years. The aim is to require non-UK domiciled individuals who have been resident in the UK for at least seven out of the previous nine tax years, to commit to paying the RBC for a minimum period. The Government is seeking to reduce opportunities for non-UK domiciled individuals who arrange their tax affairs in such a way that the RBC is paid irregularly.
The consultation, launched on 22 January, seeks to understand the reasons why individuals choose not to pay the RBC each year and why this can change from year to year. It seeks views on how a minimum claim period for the charge might apply but also any alternatives that would similarly meet the Government's objectives. The Government is not seeking views on the increased remittance basis charges announced at Autumn Statement 2014. The consultation runs until 16 April.
Scottish Government revises tax rates on residential property
On 21 January, John Swinney, the Deputy First Minister, advised the Scottish Parliament that he has reviewed and revised the proposed tax rates and bands which will apply for the new land and buildings transaction tax (LBTT) from 1 April 2015. The tax rates and bands do, however, remain subject to the approval of the Scottish Parliament.
The Scottish Government is proposing that no LBTT be paid on the first £145,000 of any house purchase, this is an increase of £10,000 from the previous proposal; the equivalent amount under stamp duty land tax is £125,000. A new tax band has been created between £250,000 and £325,000 charged at a rate of 5%, however, the 12% tax rate now applies above £750,000 whereas under the previous proposal it did not apply until the purchase price exceeded £1,000,000.
LBTT is a progressive tax meaning only that part of the purchase price falling within each of the bands is charged at the tax rate for that band. More detail is available here.
Guidance issued by Charity Commission on trustees' approach to tax reliefs
On 21 January, the Charity Commission published its regulatory guidance to trustees on the use of fiscal reliefs available to charities, including participation by charities in tax avoidance arrangements.
The guidance suggests that the trustees' fiduciary duty makes it appropriate for them to engage in reasonable and prudent tax planning. In addition, trustees may properly seek to organise their charity's affairs when carrying out particular activities or transactions in a way which minimises the charity's liability to tax.
However, in their use of fiscal reliefs, trustees must have regard to their duty to act prudently in the best interests of their charity and must not enter into any arrangements which can damage the reputation of the charity and may bring it into disrepute. The report notes that trustees will risk scrutiny and potential investigation by the Commission if they engage in tax arrangements which exploit tax legislation artificially, particularly where they serve to benefit private interests, as well as those of the charity. Charities must not engage in or be associated with tax evasion or tax fraud.
VAT Mini One Stop Shop (MOSS) compliance tool
The changes to the EU VAT place of supply rules for digital services and the introduction of the MOSS with effect from 1 January 2015 represent some of the most significant VAT developments in recent years. Aside from the additional VAT reporting obligations, the changes also have wider financial, commercial, legal and practical implications.
Our technology-based MOSS compliance tool automates the preparation of the MOSS returns, with added functionality and flexibility to undertake control checks, produce management reports to support compliance and monitor the impact of the new VAT rules on commercial profitability.
For more details about our MOSS compliance tool please click here.
International developments
Spain to introduce country-by-country reporting obligations for multinationals
On 20 January, the Spanish Secretary of State for the Treasury announced that the Government will include a country-by-country reporting obligation for multinationals in the new Corporate Income Tax Regulations. These regulations are expected to be adopted in the first half of 2015 and enter into force on 1 January 2016.
It is likely that the information will have to be delivered to the tax administration in 2017 when the corporate income tax return for 2016 is due to be filed. No draft bill has been released yet but, in principle, the measure will require that multinationals exceeding a certain turnover will have to file a comprehensive report reflecting the activity and taxes paid in every country where they operate. The reporting obligation is expected to require data such as the number of workers, headquarters, permanent establishments and sales in every country.
For more detail please see our international tax alert.
Anti-abuse clause in the EU Parent-Subsidiary Directive
The EU Council of Economic and Finance (ECOFIN) has confirmed the adoption of the amendment to the EU Parent-Subsidiary Directive to introduce an anti-abuse clause. Member States can apply stricter national rules, as long as they meet minimum EU requirements. Member States will have until 31 December 2015 to introduce the anti-abuse rule into their national law. The same deadline applies for transposition of the separately agreed amendments to tackle hybrid loan mismatches.
China releases proposals for introduction of an advance tax ruling procedure
On 5 January, China's Legislative Affairs Office of the State Council released a discussion draft on revisions to the tax collection and administration law for public comments by 3 February.
Among the proposals is one for the introduction of an advance tax ruling procedure. Under this proposal a taxpayer may apply for an advance ruling with the provincial and higher tax authorities for complicated future transactions. The final ruling will be issued in writing and be binding unless the facts change. It is also proposed that, in a change to the tax dispute administration process, a taxpayer will be allowed to defer a tax payment until the appeal process is completed.
European Court challenge to the application of VAT to legal services
A case has been referred to the Court of Justice of the European Union (CJEU) in which the Belgian legal profession argues that by making services supplied by lawyers subject to VAT (irrespective of whether the client is registered for VAT or qualifies for legal aid) EU VAT law is incompatible with various European conventions which seek to ensure effective access to justice. The referral also asks whether services provided by lawyers under a legal aid scheme qualify for exemption under any provision of EU VAT law.
Until 31 December 2013, legal services were exempt from VAT in Belgium. Belgium withdrew this exemption (the last EU Member State to do so) with effect from 1 January 2014, whereupon services supplied by Belgian lawyers became subject to the standard rate of VAT. However, the Belgian legal profession is challenging the position through the domestic courts, and now the CJEU.
Other international tax alerts
Please see links to a selection of our international tax alerts in respect of the following developments. Additional articles are available in our Global tax alert library.
South Africa: The new withholding tax on interest is effective from 1 March 2015. It is levied at a rate of 15% on the gross amount of interest that is paid or becomes due and payable to foreign persons.
France: The 2015 French Social Security Financial and Income Tax Bills will introduce some changes to the income tax and social security rates and bands, including the end of the 75% tax rate.
Nigeria: The 2015 budget has been released. It proposed a 5% increase in VAT as well as various other changes to increase tax revenue by widening the tax base.
Ecuador: The Government has issued regulations to implement new tax reforms, including tax on the direct or indirect transfer of stocks and shares of Ecuadorian entities and withholding tax on dividends.
Korea: The Korean Supreme Court has held that the royalties paid to a US licensor for the use or infringement of a patent right registered outside of Korea are not Korean source income and, therefore, not subject to withholding taxes in Korea.
Other publications
Please speak to your usual EY contact, or email us at firstname.lastname@example.com, if you would like to receive a copy of our regular indirect tax newsletter, or information about our other publications.
Further information
If you would like to discuss any of the articles in this week's edition of Midweek Tax News, please contact the individuals listed below, Claire Hooper (+ 44 20 7951 2486), or your usual EY contact.
Tax Focus web seminar 28 January: diverted profits tax
+ 44 20 7783 0859 Base erosion and profit shifting public consultations
+ 44 20 7951 2486 Financial Transaction Tax: revised initiative proposed by France and Austria
+ 44 20 7951 1549 Publication of draft Scotland legislation
+ 44 131 777 2822 2014 global transfer pricing tax authority survey
+ 44 20 7951 4892 For other queries or comments please email email@example.com.
- Operating in a shifting tax landscape
The global tax landscape continues to change in a dramatic fashion, with near-constant news hitting the headlines regarding shifting tax policy, increasing levels of enforcement and the growing potential of reputational risk.
Competing priorities
Multinational companies now have to balance more competing priorities than ever before, ensuring they protect their business by monitoring and responding to changes in policy, legislation and tax enforcement, while at the same time ensuring they not only maintain the highest levels of compliance but also add value from the tax function.
Governments work to secure each tax dollar they're due
From a policy perspective, all governments want their country to be viewed as an attractive place to do business, to attract jobs and capital in an increasingly competitive globalized arena.
At the same time, they want to increase the amount of revenue they bring in. Governments are treading a fine line, constantly assessing how to secure the tax revenues they see as rightly theirs, while at the same time being in direct competition with other nations, making sure they do not scare off mobile capital.
Tax administrations for their part are adapting their enforcement strategies, focus and policies in response to the changing dynamics of business. They are working to ensure that their resources are being applied to the right issues and taxpayers. They share more leading practices and taxpayer information with their foreign counterparts, to help them collect every dollar due.
Disputes are on the rise
The result has been more frequent, complex and higher value disputes between taxpayers and taxing authorities — a trend that is only increasing as countries collaborate together and as emerging markets gain in stature and influence, taking a more sophisticated approach to taxation. Penalties are becoming more stringent and the threat of reputational risk has risen significantly in recent months.
We can help you to navigate a route through this complex landscape.
We can help you monitor and react to quickly-changing tax policy and assess the economic and fiscal impact.
Where tax policies might create an impediment to your business that is unintended by policy makers, we can help you to collaborate – either solely, or as part of a broader grouping of companies who share a common objective – with government to:
- Explain the impediment
- Develop alternative policy choices which are logical and well thought out
- Model the potential outcomes
- Deliver an alternative choice to the government in a form with which policy makers can comfortably work
We also help you address your global tax controversy, enforcement and disclosure needs.
We focus on pre-filing controversy management to help you properly and consistently file your returns and prepare the relevant back-up documentation.
Where a controversy has already occurred, our professionals leverage the network's collective knowledge of how tax authorities operate, and increasingly work together, to help resolve difficult or sensitive tax disputes. To ensure that continuous performance improvements are instigated after a controversy, we work with EY's other tax professionals to ensure that similar events are less likely to occur.
Below you can access our views and analysis of some of the substantial policy and enforcement trends and issues at play today.
Related content
- Seizing the opportunity in Global Compliance and Reporting
Global Compliance and Reporting (GCR) is at a tipping point, with risks on the rise. Many companies distribute responsibility for GCR processes throughout their organization, creating a patchwork. Local jurisdictions are rewriting regulations, focusing more intently on the collection of tax revenues and sharing more taxpayer information across borders.
Due to the combination of evolving business models, transforming finance functions and an increasingly complex regulatory landscape, there are new opportunities to better optimize efficiency, control and value, to help mitigate risk and improve performance.
What is Global Compliance and Reporting?
GCR comprises the key elements of a company's finance and tax processes that prepare statutory financial and tax filings as required in countries around the world. These duties include:
- Statutory accounting and reporting
- Tax accounting and provisions
- Income tax compliance
- Indirect tax compliance
- Governance and control of the above processes
GCR activities reside in the middle of a broader set of record-to-report (R2R) processes. R2R is the intersection between any company's finance and tax departments and is used to capture, process and store information that is essential to statutory accounting, tax compliance and reporting. Any change to R2R processes, information, finance systems, roles and responsibilities will have a direct impact on GCR processes.
Helping you meet the new GCR demands
Fast changing compliance and reporting requirements are more demanding on tax and finance functions today than ever before. So how do you improve control and quality, manage risk, create efficiency and drive value?
Our market-leading approach combines standard and efficient processes, highly effective tools and an extensive network of local tax and accounting subject matter professionals.
Related content
- Building effective supply chains
As multinational companies seek to reach new markets and compete more effectively in mature markets, they are adapting and differentiating their supply chains. Companies' operating models need to cater for efficiency and scale in mature markets, while having the flexibility and local ability to support growth in emerging markets. Consequently, driving true shareholder value requires an operating model that combines global and regionally differentiated processes, and integrates these with local striking power and operational excellence.
Leading companies recognize the need for integrating tax in their business planning and decision processes
Whether companies seek to enter new markets or drive efficiencies in mature markets, leading companies understand the complexities of the international tax systems. The impact of both direct taxes and indirect taxes needs to be carefully considered and integrated to drive the effectiveness of the operating model while complying with all applicable local and international tax laws and effectively manage all tax risks. Operating model effectiveness is becoming one of the cornerstones of successful competition and differentiation.
Our approach
The EY TESCM offering helps ensure you do just that. Our advisory and tax professionals operate as one team to assist our clients with developing and implementing operating model optimization where business needs and requirements are the driver while making sure that tax is an integrated part of the design of the operating model architecture.
- Managing mobile workforce risk
In today's globally integrated, tightly regulated and increasingly competitive business environment, one critical success factor stands out: people. It's no wonder that leading companies are focusing their efforts on:
- Attracting and retaining the right people
- Global talent deployment and mobility
- HR and payroll effectiveness
- Risk, governance and compliance
Managing the risks of mobile employees
While optimizing the competitive advantage of your people has long been a core objective, a more recent set of trends in the tax landscape means that large companies with an internationally mobile workforce are at a higher risk of tax noncompliance and resulting controversy than ever before.
Fortunately, an increasing number of organizations are currently either planning or embracing a wider process of change for their mobility teams.
Unintended tax compliance obligations
These travelers are increasingly creating unintended tax compliance obligations, and the resulting risks are not just personal. They are felt at the corporate level, with the corporate tax function often unaware of the extent of the spreading problem. Tax administrations are becoming increasingly aware of the issue, however, and are very effectively using new technology to identify where a tax obligation has arisen. In a rising tax enforcement landscape, this issue has significant potential to grow.
Managing these risks should be a burning platform issue for multinational companies.
Will your tax risks prompt a tax audit?
What may start as a relatively simple personal income tax compliance issue can quickly create a ripple effect, with risks such as the creation of a permanent establishment, an employment tax audit or the payment of a significant related penalty all occurring at the corporate level.
Companies, recognizing the spectrum of reputational, personal and financial risks related to tax, are making strong efforts to be compliant. There is an increasing acceptance that such issues are becoming increasingly urgent from both a reputational and a financial perspective.
How we are helping companies
Our Human Capital network embeds processes and technology that will help companies to identify and manage short-term business traveler-related risks before they occur. Where controversy has already arisen, our global Tax Controversy network can use our insights into the culture and processes and relationships with each key tax administration to remediate issues. With prior year issues being rapidly unearthed, and with tax administrations focusing on this issue more than ever before, the time to act is now.
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Egypt's Army, once the darling of protesters, is now the subject of criticism
The Egyptian Army used to be considered the 'defenders of the people,' but the military council's failure to put former President Hosni Mubarak on trial has raised protesters' ire.
Maya Alleruzzo/AP
Tens of thousands of Egyptians returned to protest in Tahrir Square Friday, signaling their growing impatience and dissatisfaction with the military officers who have ruled the nation since former President Hosni Mubarak was forced from power in February by a popular uprising.
In what was dubbed a "Day of Cleansing," protesters filled the square to demand that Mr. Mubarak be put on trial, and express their anger that former officials suspected of corruption had not yet been brought to justice. They directed chants toward Field Marshal Mohamed Hussein Tantawi, who leads the military council temporarily in charge of Egypt, urging him to act. One woman stood silently wearing a sign addressed to Tantawi that read, "Are you with us or against us?"
Such open questioning of the military is a marked departure from the early days of the movement, when Egyptians showered the Army with flowers and saw them as defenders of the people after tanks rolled into the streets to restore order after violent clashes with police. That goodwill, which lasted even after the Army stood silently by while government-paid thugs attacked peaceful protesters, has begun to fray. Some Egyptians now wonder if Mr. Tantawi, Mubarak's long-time defense minister, is shielding his former boss from prosecution.


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(Updates with brokerage CEO's comments in third paragraph.)
Oct. 20 (Bloomberg) -- Holding Tonicorp SA, an Ecuadorean dairy producer and distributor, seeks to raise $74 million in the country's biggest initial public offering in five years, said Denisse Nankervis, head of the brokerage handling the sale.
Tonicorp, based in Guayaquil, plans to sell a 30 percent stake for $6 a share on exchanges in Quito and Guayaquil, Nankervis, the chief executive officer of Inmovalor Casa de Valores SA, said today in a telephone interview. The milk producer will begin the sale on Oct. 26 and may increase the offering to 49 percent of shares, she said.
The company, controlled by the Alarcon family, began producing plastics in 1967 and added dairy products and a distribution arm in the 1970s, according to its website. The Alarcons are now selling shares in a bid to transform the company from a family-owned enterprise into a larger business capable of outliving its founders, Nankervis said.
"The market for dairy products is strong and Toni is known as one of the principal dairy providers" in Ecuador, Nankervis said. "We've had quite a bit of appetite for the shares because there aren't many new equities trading on the exchange."
Ecuadorean companies sold $200,000 worth of stock on local exchanges this year as of June, according to the most recent data from the nation's Superintendent of Companies. A $74 million sale would be the biggest since at least 2006, when the agency began recording comparable data.
Tonicorp owns Plasticos Ecuatorianos SA, Industrias Lacteas Toni SA and Dipor SA, which produce, package and distribute the company's dairy products. Growing demand and "strong" brand recognition in the South American country should boost sales by 51 percent by 2016, Nankervis said.
Tonicorp's three companies are forecast to have combined sales of $380 million in 2016, up from a projected $252 million this year, she said. Net profit is expected to be $18.3 million in 2011 and $18.7 million next year, she said.
--Editors: Brendan Walsh, Marie-France Han
To contact the reporter on this story: Nathan Gill in Quito at email@example.com
To contact the editor responsible for this story: David Papadopoulos at email@example.com


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Tags bored, tired, relax, feel better
Genres rock, alternative, indie, thai, alternative rock (beta) (flag as incorrect)
Published May 12, 2012
so sick and damn tired of people in the fuckin' idiot world :'( I can't understand why they can be so selfish with everything.
EXO ★ COVER PROJECT by TIIPOTTO
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ฝากไว้... by TIIPOTTO
thai, loneliness, dark, cold, sad
On Love, In Sadness by TIIPOTTO
all about love.
k-pop, kpop, korean, khiphop, exo
I'M SAD, I'M HAPPY, I DON'T KNOW. by TIIPOTTO
thai, indie, thai indie


text: Just though I'd let everyone know> It's pretty widespread. 546,000 pounds are being recalled The U.S. Department of Agriculture said Saturday the meat sold by Ashville, N.Y.-based Fairbank Farms was linked to cases of E. coli-related illness in Connecticut, Maine and Massachusetts. New Hampshire health officials say one person died and two others became ill. Beef Recalled by New York Meat Company Fairbank Farms


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This full-featured suite makes friends easily
Sure, TuneUp Utilities provides the basic Windows maintenance toolset, but the module-based program does more than clean.
To call TuneUp Utilities 2009 useful would drastically understate the situation. The app provides users with a powerful, well-designed utility that accesses the entire Windows maintenance tool set and more in a fast, organized, and easy-to-use series of connected modules.
Temp file management, registry cleaners and start-up program controls are the bread-and-butter of these utilities, and these basics work in TuneUp more quickly and easily than most. However, the app also sports great add-on tools you don't usually see in a utility program. It offers a variety of Internet and program-acceleration tweaks as well as Windows performance enhancers. The crash-preventing MemOptimizer, a file shredder, deleted file recovery, and a respectable uninstall utility round out the suite. You even can automate maintenance tasks with the scheduler or tweak Windows' appearance with the styler tool. The built-in RescueCenter can restore all changes completely or one by one.
The system-analyzing wizard, with its thorough reporting and upgrade suggestions, is worth the program price alone. Between the guts of steel and the stylish, logically arranged interface, TuneUp Utilities suits all users--from complete beginners who will appreciate the one-click optimization to more daring users who will experiment with all the settings.


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Don't miss a moment from the world's biggest mobile show
CNET In-Depth brings you the most important bits from Mobile World Congress in a convenient email roundup.
The Ubuntu Edge is a bold experiment in crowdfunding a smartphone -- to the tune of $32 million. We got our hands on the prototype as the clock ticks down.


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Money can buy you a lot of things...even your own music video. Countess LuAnn de Lesseps is back and flashier than ever with her latest single, Chic C'est La Vie, which features cameos from costars Jill Zarin and Kelly Bensimon. It follows her debut single, Money Can't Buy You Class. Well it certainly can't buy you talent either. The beat is like something out of a bad 80's flick and don't even get me started on the lyrics. After watching this video only one word comes to mind: trash. I guess this is why they say that art can sometimes imitate life.
The Real Housewives of New York City star was highly disappointed that her other costars, Alex McCord, Sonja Morgan, Ramona Singer and Cindy Barshop didn't want to be in the video (can't imagine why). "They said it was not the right image they wanted to portray and I was like 'excuse me, not the right image?' Who goes out without their panties, another rubs her husband's naked chest on the show, please." It's like Sophie's Choice trying to pick out who is classier.
Rate the video for yourself, but don't say I didn't warn you...
Source: US


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Farm Fresh Produce - From the garden to your table
Naturally grown produce fresh from the garden to your table.
This allows you to connect directly with the source of your food and create a truly sustainable local food system. Not only do you get the freshest veggies picked just that morning but you are helping to keep your local economy thriving.
We sell retail, wholesale, farmers markets, and a CSA program.
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New recipe: Bacon-Braised Kale
Nov 6th, 20141/2 pound bacon, diced 2 tablespoons olive oil 1 onion, sliced 3 bunches of Tuscan or Red Russiun Kale, stems off and coursely chopped Juice of 1 lemon salt and pepper Saute bacon in olive oil ina Dut
Linkfall egg shares
Oct 28th, 2014Hi, Can't believe its almost November, the summer has really gone fast. Its time to sign up for Fall Egg shares. They will start the first week of November and go for 17 weeks. The pick up site


text: In The Claws Of Trust: VoreWarning: sadness, safe soft vore, fearDeeth the magician was making his way through a snowy mountain range. He was planning to reach the mountain-based town of Cairn within half a week. Deeth pulled a map from his cloak. "There should be a small cave around here somewhere..." Deeth stops.Mike a human boy was in the same mountain and was being blazed with icy weather. Mike was fighting back all he can from the cold "Damn it is cold, is there a cave near?" Mike mumbled to himself as his cold body thrashed through the tall snow "he....hello?..." Mike calls still hoping to find a cave "hello......." Mike felt like he's about to collapse.As Deeth was looking for a cave, he hears what sounds like a younger human swearing."What the hell?" The magician shouts to himself then goes to investigate the sounds he had heard. Deeth runs across the way until he spots a young man. "Holy hell!" The magician dashes over quick as a flash.Before Mike could black out he saw a man in clock standing befo


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Addicted to my refillable resort mug
Join Date: Feb 2008
Location: NJ
Posts: 507
Gluten Free at the Fireworks Dessert Party?
Anybody done this on a GF diet? Would love to hear reviews! Are there enough GF desserts to make it worthwhile? TIA!
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I think there may have been a review or two in the past on the disABILITIES! board. Try going over there and searching. You're more likely to find somebody who's done it over there.
I know I've read a bunch of peanut free and dairy free reviews of the party and they've provided huge heaping plates of goodies from the kitchen. My guess is that you'd get a variety of Babycakes treats along with some other baked goods and maybe something like mouse, ice cream and other stuff like that. But, that's just a guess. Obviously you'd need to indicate that you've got a gluten free member of your party to be sure that they have the stuff on hand.
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WALLA WALLA - The Walla Walla Sweets presented the visiting Central Oregon Bucks with two chances to win the middle game of their three-game non-West Coast League baseball series Saturday night at Borleske Stadium.
Little and none.
Walla Walla banged out 13 hits and tallied an equal number of runs while getting six solid innings from starting pitcher Garrett Tygerson during a 13-2 rout.
Alex Bonczyk led the Sweets with three hits. J.J. Robinson, Shane Zeile, and Kris Paulino had two hits apiece.
"We had a good night offensively," Walla Walla manager J.C. Biagi said. "We swung the bats well. We got some pitches to hit and we drove them."
Tygerson, a 6-foot-5 right-hander, gave up two earned runs - both in the sixth inning. He scattered eight hits, struck out three and walked two.
"Garrett was good. He threw very well," Biagi said. "We were looking for that. He was good. He was real good."
Ryan Cooper got the Sweets on the board in the second inning with a successful squeeze bunt that scored Robinson from third base.
Walla Walla produced a fair share of two-out magic in the third. Zeile slapped an RBI double into the right-field corner and Robinson sliced a two-run double that split the left-center alley and gave the Sweets a 4-0 lead.
"We got some hits early and were able to continue on," Biagi said.
A greater Walla Walla margin was established in the fifth inning. Nick Vilter lifted a sacrifice fly to center, Chance Kopacz delivered an RBI single to right, Cooper ripped a triple to right-center for two runs, and Ben Ruff capped the five-run feast with a run-producing double to right-center to make it 9-0.
A wild pitch and error led to three Walla Walla runs in the sixth.
Zeile recorded the final RBI of the night with a single to right in the seventh inning.
The weekend set wraps up today at 5:05 p.m. Righty Zach Brandon is expected to get the start for the Sweets, Biagi said.
Sweets 13, Bucks 2
Bucks 000 002 000 - 2 11 2
Sweets 013 053 10X - 13 13 1
Priestly, Brown (5), Guzzon (6) and Azevedo, Branham (7); Tygerson, Billen (7), Ruff (9) and Robinson.
HR - none.
Hits - Bucks: Hendrickson 4, Close 3, Jo. Carroll 2, Wagner, Reddick; Sweets: Bonczyk 3, Robinson 2, Zeile 2, Paulino 2, Kopacz, Cooper, Ruff, Garza.
Walla Walla 8, Central Oregon 7
WALLA WALLA - The Walla Walla Sweets found themselves on the short end of a 3-1 score after seven innings of its non-West Coast League baseball game with the visiting Central Oregon Bucks on Friday night at Borleske Stadium.
Walla Walla managed just four hits against Central Oregon starting pitcher Dillon Keene, and was guilty of four defensive errors.
But the Sweets tallied four times in the bottom of the eighth - highlighted by a Shane Zeile two-run home run that broke a 3-3 tie - to take a 5-3 lead.
The Bucks scored four times in the top of the ninth to claim a 7-5 edge.
Walla Walla, though, would put up three two-out runs in the home half of the ninth, thanks in part to two Central Oregon errors and a game-deciding passed ball, to pull out the opener of the three-game series, 8-7.
The Sweets registered seven runs and an equal number of hits against two Bucks' relievers in their final two at-bats.
"I'm happy with the win, but you try to put yourself in a situation where it's not exciting," Walla Walla manager J.C. Biagi said. "The difficult thing is to be critical when you come out on top.
"They have good players," Biagi said of the Bucks. "They came to compete. Keene is a competitor. We chased a couple of breaking balls and missed opportunities on balls in the zone."
Central Oregon broke a scoreless tie with three runs in the third inning off of Walla Walla starter D.J. Smith. The Bucks were aided by a pair of Walla Walla miscues.
The Sweets scored their first run in the home third on a two-out, RBI double by Kris Paulino.
In the Walla Walla eighth, Chance Kopacz socked a one-out single and raced home on a Paulino triple. Alex Bonczyk scored Paulino with a bloop single to right and advanced to second on an error.
Bonczyk moved to third on a wild pitch and Zeile drove a 2-2 delivery over the hand-operated scoreboard in left.
"He's a good hitter," Biagi said of Zeile. "He's very aware of the strike zone. He's comfortable in those big spots."
Ryne Clark's RBI triple and a run-scoring double by Cullen Hendrickson capped the Bucks' scoring in the top of the ninth against Sweets' reliever Doug Ashby.
Ryan Cooper led off the Walla Walla ninth with a single. Two outs later, Paulino doubled to left to drive in Cooper and bring the Sweets within one, 7-6.
Bonczyk and Zeile reached on infield snafus. Paulino went to third on the former error and scored the tying run on the latter.
Nick Vilter walked to load the bases prior to an errant first pitch to J.J. Robinson that scored Bonczyk from third.
"We battled (despite) all the things that went wrong," Biagi said. "We have fighters, tough kids. There's no quit in them."
Keene walked one and struck out four over seven innings.
Smith pitched six innings. He gave up five hits and two earned runs while walking two and fanning five.
"He struggled in the third, but picked it up after that," Biagi said. "He was not at his best, but he was able to work his way out of it. He had to grind it out."
Sweets 8, Bucks 7
Bucks 003 000 004 - 7 10 4
Sweets 001 000 043 - 8 11 4
Keene, McAlister (8), Grazzini (8) and Azevedo; Smith, Ashby (7) and Robinson.
HR - Sweets: Zeile.
Hits - Bucks: Azevedo 3, Clark 2, Close 2, Wagner, Larimer, Hendrickson; Sweets: Paulino 3, Bonczyk 2, Robinson 2, Brackenridge, Kopacz, Zeile, Cooper.
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This tree has become somewhat of an icon in recent years due to the work of Mike Osborn and Michael Frye. Mike calls it the Bowsprit tree, but I think he means "figurehead".
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Sleeps | 5 |
Bedrooms | 2 |
Bathrooms | 1 |
Property type | house |
Minimum Stay | nights |
Lake Santeetlah, the 'Secret of the Smokies'. Those of you who have visited before know how true this is! Discover 'the secret' and plan your getaway now. This pristine lake is nestled in the smoky mountains with 80 mile of shoreline, 90% of which is protected National Forest.
This home was recently renovated and boasts a new kitchen, bathroom and professionally decorated interiors. Relax in the cozy living room in front of the huge stone fireplace and plasma TV, or open the French doors to the huge, carpeted, screened porch that hangs over the water, and take in the amazing view. The 2 bedrooms are beautifully made-up with fine linens.
Your private dock is just 10 gentle steps from the house. Walk right into the crystal clear lake from the beach or jump off the dock for some fun! You can tie up your own boat, rental, or use our canoe to paddle around the serene coves! This property is located on Thunderbird Mountain, the most desired location on the lake!
We look forward to your visit!
Keywords: House
Loved it! Your cottage is so comfortable-felt right at home. Peaceful views of lake. Enjoyed making fires in the evening. We had a great family vacation-hiking, canoeing, and playing games. Thank you so much for sharing your place with us. Would love to come back.


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Africa: Foreign Relations
In our print Reference Collection:
Africa: Selected Documents on Constitutive, Conflict and Security, Humanitarian and Judicial Issues
Historical Dictionary of United States-Africa Relations
Africa and Europe in Partnership
This website presents the areas of partnership between Africa and the European Union as laid out in the 2nd Action Plan 2011-2013.
Africa Center for Strategic Studies
A U.S. Department of Defense research institution that publishes research papers and security briefs.
African Journal of International Affairs
Published by the Council for the Development of Social Science Research in Africa. Articles from the current and previous issues are available in full text.
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News and documents from the State Department and affiliated agencies.
Center for Strategic and International Studies: Africa Program
Research and policy analysis from the Washington, D.C. based think tank.
European Union Institute for Security Studies: Africa
The EUISS publishes research papers on global security issues.
Forum on China-Africa Cooperation
A website of the Ministry of Foreign Affairs of the People's Republic of China.


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Two days ago I dug up my one and only Emerald Blue creeping phlox. I planted 3 "hunks" on Monday, and put the rest in a bucket of water until I could get to it today. After planting it all out, I prunned it back lightly about 2 or 3 inches. Is there any reason that I can't take those short pieces, remove the bottom foliage, dip the stems into Rootone and pot them up in small pots? I figure if the cuttings take, I'll have more plants come late Fall to overwinter for next year's blooming season.
I saw where Bluestone has Emerald blue creeping phlox available Fall 2011. Has anyone had any experience ordering the plants and if they were successful in growing them? Usually creeping phlox are one of the first perennials to be put out in the garden centers, and if you don't get them within a few days when they are available..you're out of luck. For some reason I can't think of going to the garden center/nurseries for anything in Feb. when it's so cold. I have 2 1/2 in.and 3 1/2 in plus 4 in. nursery pots that I can use to start them in. I plan to keep them in shade as much as possible during this hot weather. It's 91 now, and I'm done working outside for today. |
Follow-Up Postings:
We had almost an inch of rain this afternoon which was much needed and we had about 1/4 of an inch Monday night after I had transplanted the 3 large "hunks" of creeping phlox, so that will help them. I will watch them carefully and water them every day it doesn't rain. That bed doesn't get the hottest sun until mid afternoon. |
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Final Set for Price's Junior Match Play Championship
POSTED: Wednesday, July 25, 2012 - 5:28pm
UPDATED: Wednesday, July 25, 2012 - 5:32pm
Dominic Haskins and Tannor Gore are set for the boys final, Friday at Coronado Country Club, for the Price's Junior Match Play Championship. Tune in to hear from the finalists! On the girls side, Taylor Hernandez will face off against Deanna Portillo tomorrow morning for the girls' title. Newschannel 9's Fred Albers has your 6pm sports!
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The TR Podcast 169 video: Win10, Elon's musk, and the gimpy GTX 970 The video from last night's show is now available on YouTube. We talked about Microsoft's Windows 10 announcements, those holographic goggles, Jordan's man-crush on Elon... Type: News story Tags: Graphics Operating systems Podcast |
0 |
The TR Podcast is live on Twitch right now Update: The stream has ended. Thanks for watching! We're recording another edition of the TR Podcast and streaming it live on Twitch. You can tune... Type: News story Tags: Podcast |
1 |
We'll be streaming the TR Podcast LIVE in one hour Come back here for the embedded version or just go to our Twitch channel at 8:30PM Central/9:30 Eastern/6:30 Pacific for The TR Podcast live. We'll... Type: News story Tags: The Tech Report Podcast |
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New iPhones drive record Apple results Apple has just posted its latest earnings, and they're a doozy. For the first quarter of the company's 2015 fiscal year, which corresponds roughly... Type: News story Tags: Mac Personal tech |
139 |
Join us Wednesday evening for a TR Podcast live stream We're going completely out of the box this week and shifting our podcast live stream forward one day to Wednesday at 9:30pm ET/6:30pm PT. You... Type: News story Tags: The Tech Report Podcast |
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Report: Google to launch its own cellular service After Google Fiber, here comes Google Wireless. That's the scoop over at the Wall Street Journal, which... Type: News story Tags: Networking Personal tech |
82 |
Apple patent application outlines home button analog stick Controlling 3D games isn't always easy on a phone, but Apple may have come up with an elegant solution. A patent application published last... Type: News story Tags: Gaming Personal tech |
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The TR Podcast 168: The CES wrap 2015 Join us for a deep dive into some of the hottest PC hardware news from CES 2015. Type: Feature article Tags: Podcast |
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The TR Podcast 168 video: CES wrap 2015 We recorded a new episode of the TR Podcast last night, and we streamed everything live on Twitch. If you weren't able to tune... Type: News story Tags: Podcast |
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Watch us live on Twitch right now! Update: The stream has ended. Thanks for tuning in! Another recording session of the TR Podcast is underway, and we're streaming it live on Twitch.... Type: News story Tags: Podcast |
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Google demos new Project Ara prototype, schedules pilot program If smartphones are the new personal computers, Project Ara may be the future of the DIY PC scene. Google's modular handset promises to bring extensive... Type: News story Tags: Mobile computing Personal tech |
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202 |
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15 |
New Antec cases have stylish looks, noise-reduction features A trio of new Antec enclosures is on its way. The P380, P70, and P50 run the gamut from ATX to microATX, and all are... Type: News story Tags: Cases |
19 |
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4 |
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We discuss the GeForce GTX 970 memory controversy | 2 |
Where's the part where he barely touches the lamp and it goes flying across the room at 10,000m/s then clips through the floor while still vibrating a... | +41 |


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Welcome to Audiko.net! We offer you to download a free Staying alive ringtones for your iPhone or mobile. Specify your favorite episode from your favorite music - N Trance feat. Ricardo Da Force / Stayin' Alive, I Love You Too Much, Stayin Alive, or any other track. Depending on a phone model, you can obtain your tune both in the MP3 and m4a formats, supported by both mobile phones and iPhones. Just select a track, and choose free Staying alive ringtones download option.
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The ABCs of Coffee
The Search for a Great Cup of Coffee Must Consider the Type of Bean, The Country of Origin and the Roast
Sam Gugino
From the Print Edition:
Jack Nicholson, Summer 95
(continued from page 2)
For purists who think that flavorings are only for those who drink coffee in paper cups with Greek designs, history shows that seasonings--from cardamom to black pepper to ground nuts--have been put into coffee since the earliest days.
Today, flavorings are put in just after the beans have been roasted and cooled. David Dallis is fairly blasé about flavorings, explaining, "we don't want people to think we're grinding up vanilla beans with the coffee beans. It's just chemicals."
Since many flavored coffees are made with less-than-top-quality beans, a better alternative is to buy a first-rate coffee, then flavor it yourself with vanilla beans or cinnamon sticks. After all, it's not like sticking a lemon peel in a glass of Château Pétrus.
Sam Gugino writes about food and wine from New York.
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Easy highest ranking jobTo get the highest ranking job but not see your friends every waking minute, first build all your skill levels up (cooking, body, logic, etc.) and make at least fifteen friends. Once you have made them and got your job, delete your friends' houses so they will no longer appear in your neighborhood. Your friends will disappear under the "Relations" category and you will get to keep your job. |
Second storyRather than placing a number of pillars to make a second story, just build a normal first floor with nothing in it, then build a second floor and delete the walls on the first floor. |
Catch burglars fasterTo catch burglars quickly, purchase two burglar alarms and put them facing out toward the street, mailbox, or trash can. If you want to be just a bit safer, you can put more inside. When a burglar appears, the alarms will sound when he is on the street. By the time he gets to the door, the police will probably be there. |
Santa ClausPlace a Christmas tree, fireplace, and cookies in the same room and make sure your Sims are sleeping by midnight. Santa will appear at midnight and give you a random present for each member of your family. |
Remove censorPut your Sim in the love tub. They must have an Outgoing level of 7 or higher. After that, have them climb out. As they are about two thirds of the way out, enable the move_objects on code, enter buy mode, and delete the tub. If done correctly, the Sim will be standing near where the tub was, completely naked. |
Keep burglars outIf you want to keep burglars out and have a female Sim go into buy mode and buy a Female Powder Room Door as your front door. The burglar will wonder where the door is and just walk away. Female Sims can enter with no trouble. The only drawback is you have to have all female Sims as friends. The advantage is that it is better than purchasing a security alarm and a door, as it serves both purposes. |
Stool labeled as Doll HouseHave a child in your family and get them to use the sink and they will get on top of a stool. Pause game play and enable the move_objects on code. Pick up the stool, and it will read "Doll House". |
Zombie SimKill your Sim and, before the Grim Reaper takes him or her away, get your husband or wife to plead with him. He will say " I'm generous today, so I will spare your Sim", then bring him or her back to life. That Sim will now be green but will live a normal life. Note: If you do not want them to be a zombie, enable the move_objects on code and delete him or her. After that, click on their head and they will return without turning green. |
Cheat CodesPress CTRl + SHIFT + C during game play to display a prompt in the upper left corner of the screen. Enter one of the following codes to activate the corresponding cheat. Note: Enter EXCLAMATION POINT at the prompt to repeat the last cheat entered. Enter a SEMI-COLON between codes to enter multiple codes at the same time. |
Avoid paying billsUse the following trick to pay your bills, but cost you nothing. Tell your Sim to pay the bill as soon as he or she walks into the same room as the bill. Pause and save the game, then enable the move_objects on code. Delete your Sim, then revive him while the game is still paused. Resume the game and tell your Sim to pay the bill. The bill should be reduced to 0 Simoleons. |
Avoid missing work-Enable the move_objects on code, then put your garbage can in front of the vehicle. |
Full need metersIf your Sim is very depressed or has a low attribute, enable the move_objects_on code and pause game play. Click on the Sim in buy/sell mode and click the bottom of the screen to delete him/her. Once deleted, go to the live mode and double clock the person's head icon to go to where that Sim is located. Everything should be close to full. Note: Wave the game immediately before performing this cheat, or you will lose any career changes or points you have earned. |
Exceed family member limitTo add other members to your family after you already have eight members, enable the move_objects on code. If you have a family that consists of eight members and you want to add another, delete six of your family members. Those members are not gone forever. If you want another kid, keep the parents active and try to get a baby. If you want another pet, keep one adult active and buy a pet. You will not be able to control what this new member does. |
Playing in bedEnable the move_objects on code, then move the bed while your Sims are busy in bed. |
Swim in a puddleIf you have a puddle on your lot, make one of your Sims start swimming in the swimming pool. After that, enable the '''move_objects on''' code. Pick up your Sim and put them in the puddle. It will appear as if your Sim is swimming in a puddle. |
Fast money hints-Enable cheat mode and enter rosebud;: as a code. Then, hold ENTER so that "No such cheat" starts flashing. Keep the key held to gain up to 99 million simolians. |
Easy money hints-Occasionally flies will appear in your house. Enable the move_objects on code. Enter buy mode and delete them before the flies have been there more than a day to get 460 Simoleans. Note: This does not work with cockroaches. |
Recommended tacticsFirst, create a 9x9 wall square as this is the size the house should be for one person. On the center of the wall facing the road, create the door of your choice. Do not put in any floors or wall paper. In one corner, create a 2x3 room. In this room, make a door on the two-square end. Then next to the door, place the cheapest toilet. Across from the door should be a shower, and across from the toilet should be a sink and white mirror. After that, make a 4x4 room somewhere on the opposite side of the bathroom. In here, put a silver refrigerator, a white oven, a silver garbage disposal, and a single, cheap counter. On the counter put a food processor. On the opposite side of the room, make a 1x2 desk. Place a computer and two chairs here, so you can use the computer and eat at the same desk. On the square next to the door, put a phone that connects to the wall. In the largest room, place the following objects: a cheap bookshelf, a work-out machine, a chess board with one chair, a gnome making desk, a preserve making desk, and a TV with a black lounge chair. If you want more money to spend on floors and wallpaper, then get a black-and-white mini TV. Otherwise, get a black 24" TV. The first thing to do in Live Mode is get to a job. Only take jobs that have a daily pay of $200 or more. If none of the jobs pay this high, check the newspaper. Usually the newspaper will have the same jobs as the computer, but they may be different sometimes. If you still cannot find a job with that pay, then go to the gnome making desk. Make gnomes until your Sim cannot work any longer. Go into buy mode and sell all the gnomes. This will make up for some of the money you have lost. If you get a job that has the right amount of pay (over $200) then you should make gnomes until your carpool arrives. When the day is over and your Sim is worn, then replenish his/her's stats. Keep making gnomes and preserves and always sell them. Do whatever is necessary to gain job promotions. If your job needs creativity, always paint (because you can sell your paintings). If you need friends, take every other day off to make friends downtown or at your home. When your relationship with someone goes below 75 (top bar, 20 lower bar) then repair your relationships to ensure promotions. Continue getting promotions and build onto your house until your Sim's house's net worth is over $95,000. When it is, buy any lot, create your dream house, and finally get married. |


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CDDRL Working Papers
January 2009
This paper tests the claim that a small number of distinct "welfare regimes,combining institutional patterns and social welfare outcomes, can be identifiedacross the developing world. It develops a methodology for clustering a largenumber of developing countries, identifying and ranking their welfare regimes,assessing their stability over the decade 1990-2000, and relating these to importantstructural variables. It identifies three meta-welfare regimes: proto-welfare state


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June 3 (Bloomberg) -- Wells Fargo & Co. Chief Financial Officer Tim Sloan said he doesn't foresee a new housing bubble even as home prices rise at more than 10 percent annually.
Banks are maintaining standards and nobody is doing the kind of subprime lending that prevailed before the 2008 credit crisis, Sloan said today during a Bloomberg Television interview. San Francisco-based Wells Fargo is the largest U.S. mortgage lender.
"Whenever you see a double-digit rise in the valuations of any asset (WFC:US), whether it is a house or stock or anything, it is cause for some level of concern," said Sloan, 53. "Overall, when you look at home prices relative to where they peaked in 2006 or 2007, we have a fair ways to go."
Wells Fargo is among the largest beneficiaries of the housing market's rebound. Home prices rose 11 percent in March from a year earlier, the most in seven years, according to the S&P/Case-Shiller index of property values. That's prompted speculation that another bubble has formed and that it could pop if interest rates rise.
The Federal Reserve has been buying bonds to hold down rates and help the economy. The resulting drop in mortgage rates to record lows has led borrowers to refinance existing loans or purchase new homes.
Housing Outlook
While home lending probably will slow as rates rise, the mortgage market will stay strong this year, Sloan said. An easier-to-understand mortgage market, led by simpler loan applications, may help, he said.
Wells Fargo, which is also expanding its investment bank, doesn't need to buy another firm to compete with the largest in the industry, Sloan said. The bank would be a logical buyer for a boutique investment bank such as Greenhill & Co. (GHL:US), Mark T. Williams, a former Federal Reserve bank examiner, has said.
"We are very happy with the progress we have had in terms of growing the business," Sloan said. It's a "big opportunity for us," he said. Still, "we do not need to make acquisitions in the investment-banking business to grow."
To contact the reporter on this story: Dakin Campbell in San Francisco at email@example.com
To contact the editor responsible for this story: David Scheer at firstname.lastname@example.com


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12 comments found
Superb!! I like it. Good Luck with sales
Thank you very much!
Just bought the theme and have a simple quick question. How we change the speed of the homepage slideshow? I would like to reduce the speed.
Please advise. Thanks.
Thank you for your purchase.
At the bottom of the page where the sudoSlider is loaded theres a script just underneath it, just increase the number in the following line:
speed: 1250
Haha I see. Thanks for the reply. was looking all over the js and css.
That's ok
Great Work nice feel !
Thanks a lot
Hey I'm having some troubles installing this theme on my wordpress site. I have followed the troubleshooting guides on the forums but it still isn't working. Could you tell me the steps to set up and install this theme?
Hey, this isn't a Wordpress theme
Oh my… I missed that…. I was wondering why the structure was different… I don't suppose there is any way I can get a refund? How hard would it be to transfer this to WordPress?
I don't think there is a way you can as you have downloaded it and have the files now. I currently have a deal in place to have this converted to Wordpress and I have been told that it should be completed around June-July.
Hmm.. Well I don't think I'll wait that long. I suppose I'll have to give html a go. It's probably a good thing. One fundamental thing is, how does the website know when you click on things? If I change an image or anything, does it go by that layer title? I can photoshop and have had the tiniest bit of experience with html. I suppose I'll start googling!
You'll have to add the links in each individual anchor tag. Envato have some great tutorials for learning the basics of HTML on webdesigntuts+
woopsies. my bad. XD
Now I have a real question! I've been messing with the CSS and there should be some more icons from the font available. According to http://astronautweb.co/snippet/font-awesome/ the code for a magic sign is "\f0d0" when I use this to replace the html5 icon, the image won't display. Is there a way to import these (and other) icons so they can be used?
All the icons should be available, are you editing the CSS or HTML? if it's the HTML it will be "fa fa-magic"
That worked. I was trying to re-define it in the CSS and then put that in the HTML. Also, I had a weird error and my index file was deleted! Thankfully I had a chrome window open with the file so I could copy paste it back. ... Almost died lol
Okay so I am working with the portfolio-2-columns html and I was wondering if there was a way to have a link that would highlight certain posts (like if you were to click illustration for example). So I would be able to link it from another page?

Just change the i class to whatever icon you want.
I think you may have misinterpreted my goal. I figured out how to switch icons (thanks btw). But I want to know if it is possible to hyperlink directly to a filtered masonry post (I believe that is what these are?) http://imgur.com/a/4R1yg so normally the all button is clicked. That's the default page when you load it. I want to make it so there is a separate link that automatically goes to one of the filters on the same page. Maybe I could make separate pages with their respective filters as the default, but I'd really like just one page.
I'd don't believe it's possible with this jquery filter, it would be if it used the address bar to append the filter categories. However I chose not to use that as you'd have to press the browsers back button for every time a filter was changed.
Ah… I see… Do you know of any other ways this could be accomplished?
I think the only way would be to replace the jQuery filter and then add the category in the anchor that links to the page.
Okay. Thanks!
Hey I'm having some problems with my header graphic on mobile devices. I've tried some different approaches like using @media and different <picture> things, but they both default to like a repeated velocity logo. Do you know what is going on/how can I fix this? Thanks as always.
In the responsive.css file on line 135 you'll need to point it to your retina sized logo and change the image size or remove it if you do not have one.
Sounds good! will it rescale my original one or should I load in a smaller logo? (haven't looked at the code yet, might be a silly question.)
You'll need two versions. One normal size and the other double the size. So keep the smaller logo and rescale it by 200% and save it seperatley.
I did that, but it still isn't working. I checked the space on my phone for the logo and it was around 300px. It showed up but it was above the normal space. You can see for yourself (www.sanster.org)
Right I see the problem, the logo is too long and forces the mobile menu to drop below. I suggest you make a mobile logo which is shorter and use the media queries to make it appear when necessary.
Time for another confusing problem! I used to be able to have my facebook, twitter, and google plus icons display fine in both the header and footer, but now they are gone! Even more odd, they show up on my local file copy, but not online. (www.sanster.org)
Just checked them on safari, chrome and firefox and they all show up
Any update on the WordPress port? I'd really like that considering that's what I thought I was buying
No updates yet but a deal is in place.
Hi, I just bought the HTML Template couple of days ago and I love it so far. I have one question though. Are those forms (contact form and form on sudo slider) working or there is no functionality attached to them? Let me know and if there is no code provided by you, could you point me in the right direction so I make them work? Thank you!
Best Regards!
First of all thank you for purchasing Velocity I'm glad you like it! There is no functionality in the forms, they would require PHP to be working. I would recommed using the following script and customising it to what you want: http://codecanyon.net/item/simple-php-contact-form/46679?WT.oss_phrase=contact&WT.oss_rank=3&WT.z_author=jigowatt&WT.ac=search_list
or you could use the following tutorial:
https://www.youtube.com/watch?v=Jb7dehE9DqIThank you for your recommendations.


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I heard iOptron is going to be launching an innovative mount at the upcoming Arizona show. I have no details other than it's going to be a top performer with a payload capacity of 60 lbs. There was also talk about upgraded encoders too. Knowing iOptron, I hope the new mount continues the tradition of high payload and low mount weight. Cost rumor was vague, somewhere between $2k and $3k. Unfortunately if it's the latter, I'll be hauling my CGEM around for a long time to come. Seems like the closest competitor would be the Losmandy G11 mount. I'm really anxious to see this new mount because a lighter mount is all that left on my wish list for a portable set up.
Since selling my AR152 last week I don't have any heavier scopes, but that doesn't mean I won't have in the future. I've learned the weight of an OTA is misleading when trying to match up a capable mount for it. Even my AT106 must be in the 20+ pound range with all the stuff added to it. I know there is a OTA weight to payload formula for imaging, I like staying well within any weight limits, overkill like when I mounted my SV70ED to my CGEM. It was a breeze for the mount to handle and it exhibited stress free slewing. I hope to repeat that ratio if I can afford the new iOptron mount.
New iOptron mount rumors
Started by
, Oct 27 2013 10:19 PM
5 replies to this topic
Posted 27 October 2013 - 10:19 PM
Posted 04 November 2013 - 10:00 AM
Contents before gone?
Posted 04 November 2013 - 11:14 AM
Contents before gone?
Yes. How does one get paid for ads? Lol!
Posted 04 November 2013 - 07:19 PM
Posted 04 November 2013 - 08:47 PM
No, it isn't. That mount has been available for some time, but due to it's price, hasnt been much of a seller. I know for a fact via iOptron support that the new mount is a Z setup, just the model/capacity is unknown until the show.
Posted 04 November 2013 - 10:04 PM
Duplicate thread, Please use the other thread.


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Tampa Bay Rays Gear
Tampa Bay Rays Ladies
Tampa Bay Rays Ladies T-Shirts
Tampa Bay Rays Ladies T-Shirts Tank Tops
(15 items)
Product ID: 1294026
Main Content
Order now, receive no later than Tuesday, February 3rd. Some limitations apply.
Next time you go to a Rays game you can score a home run of your own for your cute style! In this National Title tank, you'll definitely be a winner. This comfy top has distressed "Rays Baseball" lettering over a team logo, with another logo on the contrast-colored top panel on the back. You'll be the #1 fan in the league in this shirt!
- 100% Cotton
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- Distressed screen print graphics
- Imported
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- Rounded hem
Special event items are produced by manufacturers only after the outcome of a game
or event. These are advanced sale items and will ship immediately after they are
received in our warehouse.
Manufacturer direct items are shipped directly from the manufacturer. These items
are not available for international or expedited shipping.
Customized items can be personalized with options such as your name, your favorite
number, and/or designs. Some options may be limited by league rules.


text:
Sort by: | 2431 accommodation possibilities found. |
Accommodation in Slovakia
The prices depend on the number of persons and date of stay. To see the available accommodation units and the exact prices for your stay, please enter the mentioned information.
Vila Silvia23574
Apartment Donovaly
www.prazdniny.sk+4219053503501x Apart.: 1x2, 3x Apart.: 1x2+2Accommodation in apartment house in a holiday centre. Storage room for bikes and ski equipment, arbour with sitting, grill, goulash-kettle, sandpit, slide, swing. Parking... -
Penzión Grapa13686
Pension Liesek
www.grapa.sk+4219057582363x2, 3x3, 1x4, 1x5, 1x Apart.: 1x4Pension in the centre of village. In the pension / complex there is dining room, terrace, dayroom with fireplace, TV-SAT billiards, garden furniture, garden grill, sandpit, playgr... -
Domček u Vincka21158
Cottage Ždiar
firstname.lastname@example.com+4219071581281x2, 1x3+2Cottage on the outskirts of the village. Terrace, sheltered garden furniture, fireplace, fireplace in the garden, bicycles, sandpit, swing. Heating with solid fuel. The lan... -
Penzión Mara6256
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firstname.lastname@example.com, 4x2+1, 1x Apart.: 1x2+2; 1x Apart.: 1x2, 1x2 +1Pension in a recreation area. In the pension there is snack bar, dining room, terrace, table tennis, for an extra charge: billiards, bicycles, snowshoes. Small childrens bed availa... -
Vila KANTOR19106
Cottage Štôla
www.vilakantor.sk+4219116504091x2, 1x2+1, 1x3Villa on the outskirts of the village. Laundry, baggage storage room, winter garden. Gas heating. Internet access Wi-Fi. Half board available in accommodation facility number 572... -
Penzión Slovakia5873
Pension Ždiar
www.penzionslovakia.com+4219079904838x2+2, unit of adjoining rooms: 1x2, 1x3, 1x Apart.: 1x2+4, +2Pension on the outskirts of the village. In the pension / complex there is restaurant, jacuzzi, sauna, terrace, bar, cofee bar, dayroom, TV-SAT and videorecorder, fireplace, gard... -
Penzión Baďo4055
Pension Stará Lesná
www.bado.sk+42190371469520x2+1, 1x Apart.: 2x2Pension in the village. In the pension / complex there is: reception, exchange office, dining room, conference room (40 persons), darts, garden furniture, garden grill, arbour, ... -
Cottage Abrahámovce
firstname.lastname@example.com+4219185443011x2, 2x3, 1x4House in a cottage-colony Pikovce. Sheltered terrace, fireplace in the garden, table tennis, garden furniture, garden grill, fireplace, swing. Central heating. Surcharge for con... -
Chalupa Pohoda22495
Cottage Hrabušice
http://www.chatapohoda.sk+4219057145411x2, 1x3, 1x4, +2Wooden cottage in the quiet location on the outskirts of the village. Terrace with sitting, garden grill. Electrical heating. Parking by the cottage (for 2 cars).... -
Cottage Tále
email@example.com+4219055339436x3 , +3Cottage in a cottage-colony. Sheltered terrace, fireplace. Electrical heating. Parking by the cottage (snow chains in winter). Grocery shop 1.5km. Restaurant 250m. Bus 400m. ... -
Family pension Habovka
firstname.lastname@example.com+4219141952472x3, 6x4Accomodation in a family house with additional building with own entrance in the village. Dayroom on the first floor with sitting for 30 persons, TV, phone. Fireplace, swing,... -
Hotel Park20450
Hotel Piešťany
http://email@example.com; email@example.com; firstname.lastname@example.com, 5x Apart.: 1x2; +14Hotel in the quiet location in a spa town. In the hotel / complex there is restaurant, cofee bar, summer terrace, Internet cafe, lounge, conference hall for 150 persons, business s...


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Tabs too difficult? Try these video lessons and learn fast.
Looked for this and couldn't find any chords so I decided to do them myself. Simple chords to an awesome underrated song, enjoy --------------------------------- [nc] G The storm is over, chase the rain D And up on nowhere hill the sun is out again Am I must be a lover Am/G I must be a lover G The tangled beauty of the fight D has fallen in my arms it's begging for a light Am I must be a lover Am/G I must be a lover Bm Oh sometimes I, I feel like dying I feel like failing rather than trying A But oh no I'm not going back, I'm not going back C I'm not going back, I'm not going back G To the place those thoughts attack same chord progressions for the rest of the song


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5.94 out of 10 (what is this?)
Public Records
Arrest Records
Search Their Arrest Record, Driving Record, Marital Status and More...
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View Social Profiles on Facebook and 60+ Networks for jayhennings
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I am a Senior Executive / Partner in Accenture's Expert Career Model. I have specialized skills in Mobile Computing, Usability and User Interface Design, Client Server Computing, Web Based Computing, and Information Management / Data Modeling. I hold Accenture's highest technical certification as a Master Technology Architect and am also industry certified as a Certified Ethical Hacker (CEH) and Certified Penetration Tester (CPT). Specialties Mobile Computing Technology, Mobile Solution Security, User Experience, Application Architecture, System Design, Programming, Web Design, Graphic Design


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My Profile
McMinnville, Oregon
Member since Dec 2004
Flag This ProfileFlag as Inappropriate
Replied to melon caipirinha
Mar 29, 2014 on FoodNetwork.comReviewed Mediterranean Stuffed Pork Chops
Mar 12, 2013 in Food Network Community Toolbox on FoodNetwork.com
"Didn't have spinach so used Swiss chard from the garden; Dijon mustard and panko crumbs on the outside. EXCELLENT!!!! Hubby gave it a 5* and he's picky! Will definitely make again and again.""
Reviewed Dad's Meatloaf with Tomato Relish
Feb 26, 2012 in Food Network Community Toolbox on FoodNetwork.com
"This is my absolute go to recipe for meatloaf. I also make large batches of the Tomato Relish to can and have on hand all the time. """
Reviewed S'mores Pie
Dec 19, 2011 in Recipes on Cooking Channel
"Hmmmm, I'm thinking smaller individual pies; a really good chocolate pudding from scratch; chocolate cheesecake filling; chocolate chucks mixed in with the marshmallows before torching or broiling. I have to agree with Swiss Polly and Scoobyblue. Homemade and from scratch is ALWAYS better. I am going to have some fun with this recipe. Major yu..."
Reviewed Petite Nutella Pochettes
Apr 25, 2011 in Food Network Community Toolbox on FoodNetwork.com
"Love this recipe. I've also filled it with raspberry preserves and drizzled chocolate over them. However, I also have the same recipe for Melissa's Mini Orange Pochettes and it calls for 1 teaspoon of vanilla in the dough recipe; typo maybe?""


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Copyright for this gallery photo belongs solely to Val Feldman. Images may not be copied, downloaded, or used in any way without the expressed, written permission of the photographer.
These flowers are just so grand to me - huge pink flowerheads growing on such long stalks - everything about them seems over-the-top.. This particular one was found at Zilker Botanical Gardens in Austin, TX, along with about 100 others! It was growing in full sun and stood heads above the others. Really seemed to stretch out as far as it could to soak up as much of that radiant, glorious light as possible...
Discuss © Val Feldman Join the photo sharing fun!
© Val Feldman Join the photo sharing fun!


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Highlight: Niki de Saint Phalle
Spotlight: DuMouchelles
Featured: Gallerie Sparta
Now On: Southern Exposure
Top Lot: Berenice Abbott
View Catalogue: Katy Grannan
Over 8 MillionAuction Results
Featured Member:AC Fine Art
Upcoming Auction atBorobudur
Sample Report
Museum of Modern Art prints and drawing curator Wendy Weitman has filled the spartan galleries of MoMA QNS with more than 150 works in a broad range of mediums -- lithographs, photogravures, artist's books, posters, screen-printed fabric works and sculptural multiples. This potpourri of artistic activity is organized into five categories: early screenprints, anatomy, self-portraits, nature, and something dubbed "feminine contexts."
In the 1980s, Smith produced didactic protest posters, morbidly decorated scarves and dresses, and gory little artifacts like severed fingers cast in painted plaster and packs of cigarettes crafted from chunks of lumber. Many of these items were made for Collaborative Projects (Colab), the SoHo-based artist group that specialized in cheap, accessible, often political art. Though today they seem more like downtown activist kitsch than stuff that belongs in a museum, these pieces expose the humble roots to Smith's more subtle and compelling handcraft.
Smith's way with her materials can be seen in her cast glass works from the 1980s -- inadequately represented in a show that omits unique sculptures -- and in her etchings and block prints on fine papers. Smith has made a signature body of work on membrane-thin handmade paper, often with images and patterns that look crocheted or embroidered, a clear link to woman's work. Smith's distinctively strained drawing style is labored and girlish, reminiscent of sketches by the Pre-Raphaelite muse and nave painter Elizabeth Siddall (a figure who has been resurrected by feminist scholars).
"Feminine contexts" is a clumsy term designed to encompass Smith's interest in a pantheon of female archetypes culled from literature, history and fairytales. For instance, her "Blue Prints," a series of book-sized etchings, includes a disarmingly stern Virgin Mary, a Victorian child as prim as a Madame Alexander doll, and a mystified Dorothy from the Wizard of Oz. Oddly, the Wolf Girl, looking like Laura Ingalls Wilder under a curse, has a sweet welcoming smile. For Smith, the deformity that desexualizes her liberates her as well.
"Anatomy" is filled with lovingly presented images of severed body parts. Smith rejects the scientific sterility of medicine and empathetically represents our intuitive, often fearful and fascinated relationship to our bodies and their anti-social emissions and secretions. An early etching depicts an ovum covered in protective cells seen in a dense black void, while Untitled (Kidneys) (1995) shows two blue and red kidney shapes -- printed with pieces of cut potato -- floating in the center of a blank piece of Nepalese paper.
Tail (1997) is a palm-sized cut-glass multiple of a tail-bone that is as pretty and fragile as ice, while Finger Bowl (1986/1996) is a sizeable vessel made of layers of fingers cast in sterling silver. Even the leafy Kiki Smith wallpaper mounted in the hallway leading to the exhibition is eerily peachy and smooth, as if it was tattooed skin rather than painted fabric.
Sometimes, Smith's work takes on Wiccan overtones, seeming distressingly similar to earth-goddess fantasies. Moons (1993) is Smith's abstracted imprint of her breasts printed on crumbled Nepalese paper, and Untitled (Pink Bosoms) (1990-2) is a series of hot pink cartoon prints of nipples squirting milk. In Untitled (Doily Drawing) (1994), she added dainty vaginas to delicate lace-patterns, and in Untitled (Blue Blanket) (1994) she rubberstamped impressions of little blue vaginas floating with butterflies on a blanket of Nepalese paper.
In works like these, women's body parts are congruent with the earth. Similarly, even in the sentimental context of an embroidery sampler, Smith draws women's genitals as working organs, the hairy, practical products of nature.
The show also features Smith's drawings of animals. "I got tired of drawing people," she once said. Without coy or cutesy anthropomorphism, she intimately and respectfully represents a menagerie of familiars, from cats and birds to ferrets and peacocks.
It all falls apart, however, in the section devoted to her self-portraits. "It is endlessly amusing to make yourself horrific-looking," she said in the show's handsome catalogue. Now, ten years after Naomi Wolf's The Beauty Myth, Smith's self-portraits appear vulgar, childish and shrill. Smith, who is an attractive woman, crafts photographs of her body into a giant portrait of a worm, dangling a row of paper heads printed with her features from fishing wire. My Blue Lake (1995) is a nightmarishly compelling vision of her skin peeled and pressed out across the page, while the wall-size Banshee Pearls (1991) is an incoherent soup of imagery and emotion.
It is troubling that Smith reevaluates girlhood cultural icons with great insight but restricts her investigation of adult feminine identity to illustrating beauty insecurity. Artists like Hannah Wilke, Eleanor Antin and Tracey Emin also portray themselves in all their flesh-and-mucous reality. But their examination of beauty in contemporary culture reflects their moral, political and social awareness, whereas Smith seems like she is playing around with costumes and tricks.
"Kiki Smith: Prints, Books, and Things," Dec. 5, 2003-Mar. 8, 2004, at MoMA QNS, 33rd Street at Queens Boulevard, Long Island City, Queens, N.Y. 11101