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Materiality: Whose Business Is It?
By Edward A. Weinstein
The financial statements are supposed to be representations of what has transpired in the business and of its financial condition as of a certain date. The assignment of this responsibility to management is also set forth in engagement letters, representation letters, and in the auditor's opinion for each audit engagement.
Auditors have a secondary responsibility for clients' financial statements: obtaining reasonable assurance as to their fairness, as expressed in the auditor's opinion. This is done after an examination of records, review and test of transactions, and outside verification of both balances and transactions. The audit also requires many estimates and judgments. In this process, auditors are required to evaluate evidence and to determine the materiality of information uncovered by the audit. The process of assessing materiality is not precisely defined in professional literature, although the responsibility for this judgment is clearly the auditor's.
What happens, however, when the responsibilities of management and the auditor conflict or are confused?
A company's management, having primary responsibility for the financial statements, knows of the auditor's responsibility to express his opinion and make materiality judgments. Suppose management decides to "game" the system. What are the consequences?
After a 40-year auditing career, and having served as an expert witness in several legal controversies (including engagements on behalf of the SEC Enforcement Division), the author has seen the consequences. The distortion of financial statements can be subtle or substantial. The results can be damaging to those who must rely upon financial statements that are flawed as a result of a system gone awry.
Materiality decisions involve the following issues:
This article will discuss the first two issues in greater depth.
Historical Perspective
In 1958, when this author entered the auditing profession, financial systems were at the beginning of the computer age. Even in 1963, the treasurer of one large client expressed dismay that the leather-bound ledgers that his company had been using for decades were no longer available. While filing deadlines in those years were more lenient (120 days for 10-Ks; 60 days for 10-Qs), the pressure to complete an audit within the filing timeframe was severe.
To expedite completion of adjusted trial balances, consolidations, financial statements, and audits, and ultimately publish the financial statements, auditors developed a protocol to avoid posting late, but arguably unimportant, entries to financial statements. This protocol evolved into what has for at least the last 50 years been referred to as "materiality." Accountants and auditors always recognized that financial statements, which summarized thousands and, in many instances, millions of transactions, were bound to contain small errors.
Inherent in the protocol was the understanding that the errors were inadvertent, the result of an incorrect posting, an omission, a mathematical error, or a faulty judgment. The protocol did not encompass deliberate error. Most auditors viewed materiality in quantitative terms; that is, in relation to the amounts in the financial statements, principally net income or earnings per share.
Although the professional literature never explicitly defined a "normal" materiality limit, many auditors considered it to be 5% of net income. For higher-risk situations or clients, the limit was reduced to 3%. In situations judged as low-risk, the materiality tolerance could be as high as 10%.
The Evolution
Materiality, which originated as a protocol to enable auditors to complete audits of financial statements, has evolved in unintended ways. It has been used by management to excuse inadvertent errors as well as those deliberately made, both of which can alter reported financial results. This evolution has not been particularly good for the auditing profession.
In the 1960s, '70s, and '80s, auditors made materiality decisions. Then, gradually, management began to assert that it too could make such decisions. Instead of focusing on the need for all transactions to be recorded properly and in the right period, company management encroached on the auditors' domain. In doing this, management began to lose focus regarding its own responsibilities and to limit auditor judgmental responsibility. Many auditors did not resist.
Other Factors
Materiality has not been thought of only in quantitative terms. Nor were individual errors to be measured only separately; they were to be grouped and measured. Certain errors were to be considered in terms of their qualitative effect on financial statements. These concepts are discussed in accounting and auditing literature published by the SEC, FASB, and the auditing profession itself, most recently in SEC Staff Accounting Bulletins (SAB) 108 and 99, the latter of which identifies some qualitative misstatements.
In practice, these concepts are expressed in the auditing guidelines and programs published internally and used by accounting and auditing firms. These guidelines also define how the auditor is to assess risk, and the relationship of this assessment to the quantitative materiality.
The Conundrum Created
If the quantitative total of the errors discovered by the audit exceeds the auditor's planned limit, the auditor should first consider the appropriateness of planning materiality in relation to the final financial statements. The auditor should then consider whether his scope was sufficient to flush out all errors. Assuming that the auditor concludes positively on both, or makes appropriate adjustment to scope while the gross error still exceeds limits, what happens next?
In theory, the auditor cannot express an opinion on the financial statements absent correction of the errors. In practice, one of two scenarios develops, only rarely leading to the theoretical result: In scenario one, auditor and management have an iterative discussion resulting in the client accepting all or some of the auditor's suggested error corrections. In scenario two, management rejects all suggested corrections and the auditor is left to again reassess the original planning limit of materiality, taking into consideration the financial and operational circumstances of the client and other matters revealed by the audit. These may affect the materiality metrics originally scoped or modified. This additional modification is considered an acceptable result in an audit.
Such was the case in audits of Waste Management Corporation (WM) from 1992 through 1996. Each year, the total of errors exceeded the planning limit (many times by a multiple of it). Each year, management and the auditor discussed the result and management "passed" the auditor's proposed adjusting journal entries (PAJEs); that is, rejected them. The auditor then reconsidered the 3% limit, and issued an unqualified opinion on WM's financial statements.
The proposed entries were not recorded in the first period of the succeeding year. (In the author's experience, virtually every audit client had posted passed adjusting journal entries in the first quarter of the succeeding year because they were deemed immaterial to either period.) Instead, the entries at WM were suspended.
Within months of the publication of WM's financial statements, a new audit planning cycle began and the same risk-assessment and materiality limits were adopted. This pattern continued each year, from 1992 to 1996. The auditor had been prevented from making the appropriate correcting entries because management asserted primacy regarding the financial statements. The auditor could have refused to provide assurance on these financial statements through his opinion, but did not choose this course of action.
Presumably due to increasing auditor discomfort, WM management adopted strategies for eliminating the errors, including netting them against nonrecurring gains on the disposition of subsidiaries or divisions. Although this practice had the salutary effect of reducing the carryover amount of these entries, it was not in accordance with GAAP. Thus, one error was fixed with another.
Qualitative Materiality
During the same five-year period, WM management caused a series of entries to be made in 14 consecutive quarters. These entries reclassified amounts that were accumulated in certain expense categories to other, presumably less-significant expense categories. With one exception, these entries distorted the relationship between selling and administrative expenses, or operating expenses, and total revenue. These entries had no effect on net income, because the offsetting debits or credits were to interest, taxes, or other expense accounts. None of these entries reflected any business transaction. No support or audit evidence could be found for any of them.
The distortions created by these entries were for amounts as small as 0.7% of the related line item. Obvious questions included the following: Were these items "errors" as contemplated by materiality protocols? How should they have been viewed by the auditor? How should they be viewed in terms of qualitative materiality?
These entries were clearly material (qualitatively). Otherwise, why were they made? Not entered in the transactional record of WM, their only purpose could have been to affect the financial statements. They were designed to deceive readers of the financial statements. And they effectively destroyed the representational faithfulness of the financial statement in which they were made. These were not inadvertent errors as contemplated by materiality protocols. They were deliberately created "errors." It appeared that the auditor, considering solely the quantitative effect, ignored management's actions in creating these entries.
These entries present an interesting perspective on the entire WM matter. On the one hand, WM management was consistently refusing to correct errors found by its auditor in five successive years, the amounts of which significantly exceeded the auditor's judgment of what was quantitatively material. On the other hand, WM management was simultaneously and deliberately altering the results produced by the transactional record in amounts that were, by comparison, infinitesimal. Taken together, these two positions are contradictory and chimerical.
Both FASB and SEC pronouncements address this kind of deception. FASB's Statement of Financial Concepts 2 states that a misstatement is material if "the magnitude of the item is such that it is probable that the judgment of a reasonable person relying upon the report would have been changed or influenced by the inclusion or correction of the item." SAB 99 states that auditors "should not assume that even small intentional misstatements in financial statements … are immaterial. While the intent of management does not render a misstatement material, it may provide significant evidence of materiality."
Another Distortion
In another case known to the author, a company's management created entries that had no substance to serve its purposes. These entries were justified to the auditor as immaterial.
This situation involved the disposition of trade accounts receivable that had arisen from sales of dubious origin. Because the receivables were not collectable, management had to remove them from the accounts. To have written them off as bad debts would have aroused the suspicions of analysts and required response to inevitable questions. What was to be done?
Management determined to establish unrelated "reserves" in connection with the acquisition of purchased companies. The reserves were established at slightly less than 5% of the purchase price of the acquired companies. The company used these reserves as repositories for the bad receivables.
This management also asserted its primacy over the financial statements. The auditor was allegedly told that because the "error" was less than 5%, the amounts were not material. The auditor reluctantly accepted this explanation, ignoring the issue of qualitative materiality.
A Change in Climate
Since 2002, the audit landscape has changed as a result of the Sarbanes-Oxley Act (SOX). Audit committees have begun to assert themselves and are increasingly populated by more knowledgeable, independent individuals. The fact that PAJEs must be disclosed to the audit committee has begun to act as a countervailing force to managements' reluctance to accept these adjustments. The author has been told that some audit committees, concerned with their own liability, have instructed management to book all PAJEs.
The SOX requirement that CEOs and CFOs sign off on company financial statements has also had a sobering effect on some individuals' thinking. Executives who might otherwise be inclined to ignore auditor attempts to correct errors, or even to cause such errors, must now think twice. Auditors, facing sharp questioning from audit committees, are more focused and less willing to be malleable. The possibility of being second-guessed by the Public Company Accounting Oversight Board's (PCAOB) inspection process has also affected the thinking of auditors.
Although much progress has been made, this writer suspects that there remain some companies with executives who haven't gotten the message, some audit committees whose members are ill suited to the task, and some auditors who still believe that client service means accommodation of bad practices. In other words, the temptations remain. It is important that recent improvements become universal and part of the institutional memory of the financial reporting process.
The confusion of roles regarding materiality decisions and the ceding of responsibility by some auditors must not be allowed to happen again. It is disappointing that SAB 99, an important step forward, does not assign clear responsibility to the auditor for materiality decisions. It perpetuates management's making materiality decisions having to do with financial statement errors, arguably on a co-equal basis with auditors. SAB 99 thus continues the confusion regarding materiality decision making.
Lessons Learned
In "Assessing Materiality: A New 'Fuzzy Logic' Approach" (The CPA Journal, June 2006), authors Rebecca L. Rosner, Christie L. Comunale, and Thomas R. Sexton suggest that the assessment of qualitative materiality factors is difficult and would be furthered by using "fuzzy logic" techniques.
In the author's experience, such an approach is not necessary. What is necessary is for auditors to use keener judgment and avoid doing what is plainly wrong with an overly quantitative approach. This keener judgment needs to be accompanied by a strong measure of auditor resolve if challenged by management over materiality decisions.
The following is some simple advice for auditors on materiality:
Reclaiming the Auditor's Role
When a company's management asserts its primacy regarding financial statements, including the right to make all materiality judgments that also must be evaluated by the auditor, it is time for the auditor to leave. This is especially so when the errors are deliberate, not supported by the transactional record, and acknowledged as such by the client.
Firing a client is never easy. In the Waste Management case, jurors were permitted to ask questions of witnesses after direct examination, cross-examination, and redirect. One juror observed that resigning from a client had to be a very difficult action to take and asked this witness whether he knew of any such resignation. Acknowledging the difficulty of resigning from a client, I described having done so about 30 years ago, with a then–very significant client, over the initial objections of more-senior partners in the office. The reasons for the resignation involved a dispute over materiality and client integrity. That revelation helped the jurors to understand the concept of "materiality."
August 2007 Issue
Enlarge Cover
Sunbeam & the 'Iron Curtain'
Funding OPEB Liabilities
Rebuilding FASB's Conceptual Framework
Education's Response to Earnings Management
More This Issue | Past Issues
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Web Marketing Your Business With Linux, Part 2 - page 4
Transferring Pages
Your company web site doesn't have to be the latest whiz-bang technology or horrendously expensive to be effective, especially using Linux. With Linux you can edit your files on your desktop, send them to a Linux (Apache) based server and monitor visitor activity using built in logging functions. Even in a mixed environment, you could do your editing on your Linux desktop and transfer the files to an ISP/Hosting service, without difficulty.
Rob Reilly is a Technology Writer and Speaker, whose articles appear on LinuxPlanet.com and in PC Update Magazine. He's particularly interested in stories about Linux on the Desktop/Laptop, recycling with Linux and portable computing. He's currently developing seminars on OpenOffice.org Impress, Road Warrior techniques and business web basics. Send him a note or visit his web site at http://home.earthlink.net/~robreilly.
- Skip Ahead
- 1. Transferring Pages
- 2. Transferring Pages
- 3. Transferring Pages
- 4. Transferring Pages
- 1Linux Top 3: GNOME 3.12 and New Betas for Ubuntu 14.04 and OpenMandriva Lx 2014.0
- 2Linux Top 3: Linus Lashes out, Linux 3.14 Gets PIE and Ubuntu One is Done.
- 3Linux Top 3: Ubuntu 14.04, Debian Gives Squeeze More Life and Red Hat Goes Atomic
- 4Linux Top 3: CoreOS, Oracle Enterprise Linux 7 and Ubuntu 14.10
- 5Linux Top 3: Linux from Scratch, Ubuntu 14.01 Beta and Arch Updates

subset: commoncrawl


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- dotTech - http://dottech.org -
Max Payne Mobile for Android hits Google Play Store
Posted By Godwin On June 14, 2012 @ 7:08 AM In Android | No Comments
Finally, the wait for Max Payne fans and other enthusiasts is over. Max Payne Mobile for Android has been released to Google Play Store by Rockstar Games.
The much awaited game has reportedly been able to keep up to the expectations by users. The gameplay and graphics is said to be of excellent quality and the game runs flawlessly on NVIDIA Tegra 3 quad-core processor with specially enhanced effects and other features. One of the most interesting reports is that the game works brilliant with extended controllers. Usage of controllers coupled with awesome visual effects is obviously expected to provide an interesting gameplay for gamers.
The game also features most of the "classic" features in regards to the gameplay, as would be expected by the gamers who have been addicted to the game on their desktops.
A fugitive undercover cop framed for murder, hunted by cops and the mob, Max is a man with his back against the wall, fighting a battle he cannot hope to win. Max Payne is a relentless story-driven game about a man on the edge, fighting to clear his name while struggling to uncover the truth about his slain family amongst a myriad of plot-twists.
The groundbreaking original cinematic action-shooter, Max Payne introduced the concept of Bullet Time® in videogames. Through its stylish slow-motion gunplay combined with a dark and twisted story, Max Payne redefined the action-shooter genre.
Price: $2.99
Current Version: 1.0
Requires: Android 2.2 and up
Download Size: 24 MB initial download, followed by a 1.33 GB download
Article printed from dotTech: http://dottech.org
URL to article: http://dottech.org/32826/max-payne-mobile-for-android-hits-google-play-store/
URLs in this post:
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[2] Max Payne Mobile on Play Store: https://play.google.com/store/apps/details?id=com.rockstar.maxpayne
[3] Image: http://dottech.org/wp-content/uploads/2012/06/screen.jpg
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[...] I came across a post on knowledge retention by Arjun [...]
Knowledge Retention Strategies
Posted by Arjun Thomas
Knowledge attrition is increasing at an extremely rapid rate as companies lose portions of their workforce, either quickly or over time. Establishing a strategy to nip this in the bud would save them millions, if not billions of dollars every year.
The greatest deterrence to knowledge attrition is a robust KM initiative . This enables existing information to circulate efficiently and thereby reducing the impact of attrition on the knowledge of the company. However, lets face it even the most robust Knowledge retention strategies cant hope to replace a lost knowledge asset.
This awareness in companies of how knowledge attrition affects then has prompted a large number of companies to institutionalize certain processes to capture as much knowledge from their employees as possible. Listed below are a few of these methods ( you might want to check if your company uses any of these strategies of retention )
- CoP's and internal networks
- Interviews
- Videotaping
- SME directories
- Repositories
- After action / project milestone reviews
- Mentoring Programs
- Knowledge Maps
- Recruiting Strategies
- Retention Strategies
While a lot of these seem very useful a large percentage of companies find it difficult to measure the effectiveness they have. Knowledge transfer quality seems to be the single biggest reason why corporates shy away from establishing robust knowledge retention strategies.
Validating the quality of knowledge transfer can be very difficult so there are other ways around the problem. Identifying critical information areas and concentrating on these ensure that a higher quality of knowledge is recorded and retained instead of a "Jack of all trades – Master of none" approach.
There are a ton of research articles out there on this topic, so browse around , now that you know what to look for.
If you use any of the methods mentioned above to capture knowledge within your project do leave us a comment.
Tags: information, knowledge, ping, Strategies, strategy
6 Comments to "Knowledge Retention Strategies"
Hi, I am posting a few of the comments folks left on LinkedIn.com. The original URL is http://www.linkedin.com/newsArticle?viewDiscussion=&articleID=24974304&gid=47726&trk=add-news-lnk-cThOon0JumNFomgJt7dBpSBA . I am posting the original content without any edits.
Cristoph Schmaltz wrote:Aleksandar, I recently wrote a blog post on knowledge retention. I primarily focused on informal, less structured approaches to it.
If you have time, I would love to hear your comments: http://www.headshift.com/blog/2008/12/should-knowledge-retention-be.php
Jeff Stenke wrote:I have been establishing effective KM strategies within my company for many years. We have most of those listed by Arjun. Lately my attention has been focused on the special case of expert knowledge retention and transfer.
I see three primary value drivers:
- minimizing business disruption (due to loss of SMEs)
- acclerating competency (of the newer hires)
- increasing performance (raising a team's capabilities to that of the SME)
I've also found that you may need a new process or two. For example, we've introduced knowledge harvesting to capture critical, at-risk expertise when there is little time before the expert leaves. We also have developed a knowledge coaching process that takes technical mentoring to the next level of effectiveness. I think you also have to focus some of the KM processes somewhat differently than for general knowledge transfer. I've been sharing and discussing some of these experiences at http://www.retainknowhow.com .Let me know how these ideas compare to your own.
John Tropea wrote:
great article…I like this bit "Identifying critical information areas and concentrating on these ensure that a higher quality of knowledge is recorded and retained instead of a "Jack of all trades – Master of none" approach."
Check out http://www.acidlabs.org/2008/11/04/enterprise-20-identify-problem-determine-solution-then-tools/
End of comments -
Hey Arjun, those are some good strategies. Let me know if you want the survey results behind our recent research: http://www.i4cp.com/news/2009/02/02/lack-of-knowledge-retention-the-hidden-cost-of-corporate-downsizing
we do some of these in different parts of our business
CoP's and internal networks
After action / project milestone reviews
Mentoring Programs -
strategic change management…
Great post. My approach to strategic change management says the quality of the first five percent determines what happens in the rest of the process. This same principle applies to many situations….
Hey Arjun,
Found this to be very helpful.


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Wise is a real-estate agent who deals in high-end homes and looks the part. She's at that particular age at which "you no longer tell anyone how old you are, even your doctor," but wears a black mini-dress and heels. Her makeup appears scrupulously applied, and her shoulder-length hair is trussed beautifully, but its ash-blond shade doesn't appear wholly natural. She is forceful but flighty, with the demeanor of a woman who rarely has to raise her voice to be heard.
Six years ago Wise found fleeting fame, but not fortune, as the Realtor offering an entire town for sale. The asking price for Lazy Lake, an incorporated village of 40 residents in 13 houses situated in the middle of Wilton Manors, was $15 million. Wise persuaded all 13 property owners to sell if the price was right. Back then most of the houses were worth less than $200,000 apiece. Had a sale been consummated, some residents would have quintupled their money. Wise's cut might have been more than $1 million, a greater percentage than most real-estate agents earn. Wise has always priced her services above the norm. And she rarely works weekends.
The listing drew international attention. In 1995 she predicted a quick sale. Where else in Broward County could a person buy a 13-acre plot, raze everything, and erect a proper manse -- or keep the houses and be the mayor of one's own city? Wise's press release on Lazy Lake was translated into French, Portuguese, German, Spanish, and Italian. The New York Times wrote about it, CNN did a piece, and the three major news networks ran segments. Many people inquired, the Realtor says, and a few took a look, but none came up with the cash. Mexican pop star Juan Gabriel was interested, she adds, but the deal never jelled.
Then the hubbub died down. Wise focused her attention on other properties, other projects. Why didn't it sell immediately? "For one thing, one side of the property was so bad I would be afraid to go there in the daylight," she says, referring to a neighborhood bordering Lazy Lake on the north.
She worked on the sale for two years. But the contract has long since expired, and a handful of homeowners who originally signed are gone. Wise won't concede the place is really off the market -- she still believes everyone has a price -- but for the moment Lazy Lake isn't for sale.
So Wise agreed to show the property to New Times. As soon as she turns the Rolls north onto Lazy Lane, the only street in town, it's easy to understand why people grow fond of this place. Just wide enough for two cars to pass, the road is shaded by a lush canopy of Australian pines, strangler figs, and ficus trees. Houses are set back in broad swaths of lawn and vary in style from modern rambler to lakeside cottage. Most were built in the '50s and '60s; some are large, but none is overly opulent.
Wise steers into a driveway, shuts off the engine and walks to the back of the car to fetch what she calls her "construction" shoes from the trunk -- black flats almost identical to the pair she has on, except for a bit more wear and tear. A man with close-cropped hair and a neatly trimmed beard greets her. He's congenial but reserved, as if he can't figure out what a Rolls-Royce is doing in his driveway on a Friday morning.
Wise shakes his hand. "May we look in your back yard?" she asks, already making steady progress toward the front door.
"Sure. I guess," he answers. "Who are you with?"
"We're just taking a look around," she answers obliquely, as if she hasn't quite heard the question.
"Are you tourists?"
"No. I'm a broker. Isn't this place beautiful?"
"I love it here. And I should tell you that we're not interested in selling. Not for a million dollars."
"Oh come now," she teases. "You'd sell for a million dollars."
It turns out that Lyn McFarland has been a Lazy Lake resident for only two months. He moved from Maryland and "flipped out" when he saw this house. He's heard few things about the history of the tiny enclave. To him the property isn't one-thirteenth of a town, it's a spacious home on a big, wooded lot that happens to have a spring-fed lake out back. A hell of a find in Broward County these days.
It also turns out that McFarland doesn't own the place. His roommate Dana Merrill does, and Merrill would be gone if the price were right. "It's a beautiful place to live," he says. "But you know, money talks."
Next door is the rambling spread locals refer to as "the viatical house." Financial Federated Title & Trust operated there until federal prosecutors charged in the fall of 1999 that company officials scammed investors out of $111 million in a viatical-insurance-fraud scheme. Company president Frederick Brandau got a 55-year prison sentence this past December. The story made the front page of The Wall Street Journal and quelled the notion of Lazy Lake as a Mayberry-like place where each resident knows what everyone else is doing. The viatical house sold recently for $425,000.


text:
Contributed by Leanne Guenther
I've had a lot of requests for more paper plate crafts. This Pumpkin is made with a paper plate and a half. I've provided templates for dinner sized and snack sized plates.
Hang on your wall and use it to hold candy, hair elastics, notes or any small items. It's great fun to make a different
one for each season and hang them in a special place (changing them as the seasons change).
it all depends on what option you use... You'll will need
PICTURE Instructions - HOW WE DID OUR PUMPKIN:
Staple the pouch together (adult)
OR punch holes all the way around and have the child lace it together with wool or string.
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text: Debra Hardin, Coordinator: (757) 984-7195 email@example.com Suiter, Gift Shop: (757) 984-7188 firstname.lastname@example.com Office: (757) 984-7192 Fax: (757) 984-7196 The Sentara Williamsburg Regional Medical Center volunteer team is comprised of adults, college students and junior volunteers (must have completed 8th grade and be at least 14 years of age). Volunteer opportunities are available in clinical and non-clinical settings at both onsite and offsite hospital locations. Our adult volunteers are offered flexible schedules to accommodate their lifestyles. The college volunteer program is structured according to the college semesters. Qualifying pre-med college students are eligible to apply to work as a Scribe in our Emergency Room after providing a minimum of 25 volunteer hours to the hospital. The Junior Volunteer Program is structured as a two-week summer camp program. Five two-week sessions are available each summer. Each session offers 50 hours of volunteer service to the hospital. All junior volunteers must complete at least one of the five two-week sessions to qualify for volunteering during the school year. Brochures for the program are available at the Volunteer Station and at all local high schools and middle schools after March 15th each year. The Sentara Williamsburg Regional Medical Center Auxiliary nationally recognized as recipients of the 2002 H.A.V.E. Award (Hospital Award for Volunteer Excellence) is the fundraising branch of the volunteer team. Membership includes nearly 350 male and female volunteers, and is open to community members at least 17 years old. Members attend general membership meetings, assist in a variety of fundraising events (such as the July 4th Ice Cream Social, the Festival of Lights, the Gently Used Clothing Sale, the Gently Used Computer Sale, etc.) or assist in the hospital's Pineapple Gift Shop to benefit the hospital and our community. The Gift Shop is open Mon–Sat; closed Sundays. The Auxiliary also provides several scholarships to outstanding high school students who plan to further their studies in the Healthcare field. Auxiliary Membership Applications may be obtained through the Auxiliary Office by calling (757) 984-7192 or the Volunteer Station at (757) 984-7195.


text:
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Care to comment? Go ahead - we're listening! Did you visit this school? Did you apply here? Why? Why not? Maybe you even got accepted! Your comments could help fellow Scholarships.com members.
shahnyl r. on 1/16/2011 11:49:20 AM
This is a very historical college. They have many activities. There is no trouble. They are there to help. I have visited this college and I love it
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text: > Just because you have a supersystem, own backbone and someone > who pays all your bills, does not mean that other people do not > have to care about every bit. > The internet was meant to be for everyone - not only for the > elite. I pay all of my bills. Personally, I think its hypocriticall to complain cause the complaint itself is wasting bandwidth. -- Unsubscribe: send email to listar at linuxfromscratch.org and put 'unsubscribe lfs-support' in the subject header of the message


text:
Mavericks have taken a step back
Dallas missed out on a true title defense and now the team's future is uncertain
DALLAS -- Not to file the 2011-12 Dallas Mavericks' obituary prematurely, but it was the team's senior-most member and reigning NBA Finals MVP Dirk Nowitzki who succinctly put this strange trip of a season into perspective after Thursday night's Game 3 stunner.
"I don't think we took a step forward as a team," Nowitzki said. "We took a step back."
Few defending champions have had to make such a disappointing claim, let alone three games into the postseason. But the Oklahoma City Thunder's 95-79 wire-to-wire trashing of these stripped-down champs in a must-have game -- the Mavs' first playoff game on their home floor since Game 5 of last season's glorious title run against the Miami Heat -- uncovered all the blemishes that no one wanted to acknowledge. At least not until they became so painfully obvious that the sellout crowd donning the royal blue T-shirts with this postseason's slogan "All In" was virtually all in the parking lots with six minutes to go.
The oldest team in the league succumbed to one with four stellar standouts, none of whom has celebrated a 24th birthday yet. Russell Westbrook flummoxed the Mavs' backcourt in all three games. Serge Ibaka was terrific, and James Harden did his thing. Kevin Durant showed up in Game 3 with an assassin's mentality.
The Mavs argued calls from the jump, unraveled early and hardly looked like the calm, cool champs of a year ago.
"Well, we're a different team than a year ago, I think that's over with," said Nowitzki, talking about the team's poor offensive showing in Thursday's loss and for much of the season. "We had to focus on what we have this year and try to make the best of it."
Yet the constant comparisons as the season wore on to last season's champions were obvious and unavoidable. No one had picked that team to win it all either. So some thought this one -- still with battle-tested veterans in Nowitzki, Jason Kidd, Jason Terry and Shawn Marion -- could flip the switch and morph into the determined, strong-willed, nasty disposition of a group that bulldozed through the Lakers, the Thunder and finally the Heat to win it all.
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The truth is the Mavs and their fans were robbed by circumstance of the dignity of a true title defense. The lockout served as the first blow, putting the start of the season on ice and jeopardizing it altogether. When a new collective bargaining agreement was finally hammered out over Thanksgiving weekend and the days beyond, the rules of the game had changed, and so did owner Mark Cuban's team-building philosophy.
The plan turned long-term and targeted the summer of 2012. It meant that Tyson Chandler, JJ Barea and DeShawn Stevenson would walk and inexpensive veterans would be sought to fill the void.
As Mavs fans have come to realize, now that Dwight Howard won't reach the market in July, and with Deron Williams' true wishes unknown, nothing is guaranteed. Neither was a repeat of last season's brilliance had Cuban kept the team intact and given it a whirl.
But, it sure would have been a lot more fun to find out. Assuming this series is done in four games or maybe five, all there is to do is wait for July and see where this thing goes next. What is certain is that Nowitzki will be back. That's it. The future of the franchise has never been more uncertain in Cuban's 12 years of ownership.
Game 3 served as the cold water to the face, the reality gut-punch. These Mavs -- just 36-30 in the shortened regular season, a team beset by injury and inconsistency and the Lamar Odom flameout -- never got it together. Vince Carter had his moments, and Delonte West was certainly entertaining, but the Mavs' flow offense -- the best passing bunch in the league a year ago -- sagged all season. Even with the two close calls in OKC, sabotaged by late-game horrors, nothing really changed.
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"I'm not going to sit up here and make a bunch of excuses," Carlisle said. "We've had to rise above challenges all year long, and one of the things about reaching a level of greatness as a team and as a franchise, invariably you are going to face major challenges. Right now, this is our biggest challenge, being down 0-3. Look, this is a high-character group of guys. This is as good as it gets in this league. We'll circle the wagons [Friday], we'll get the wheels back on the wagon and we'll get ready for Saturday."
Saturday's Game 4 could be the last of the season. If it is, the Mavs' connection to the Miami Heat will continue in a most bizarre way. Dallas already joined the '07 Heat as the first defending champ to start the playoffs on the road. They are one loss away from becoming the first defending champ since the Heat to bow out in the first round, and they might match Miami in getting swept out.
Marion, who poured everything he had into guarding Durant in the first two games before the young superstar rose up in Game 3 with 31 points -- 21 in the first half -- was asked whether the Mavs could somehow dig down and get the next one and force a Game 5 back in Oklahoma City.
"You got to hope so," Marion said. "If we got any pride left in us."
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WICHITA, Kan. – Adam Brown of Sterling College is the KCAC men's basketball player of the week. The 6-4 Junior Forward from Houston, Texas scored 38 points, while shooting 66.7% from the field in two KCAC games this week as the Warriors improve their conference record to 5-3.
STERLING, Kan. – Sterling College's Trenton Stutzman (6-0 SR Guard) broke the Warriors' all-time career three-point record of 252 made three-point baskets on Saturday night. With his first three-point basket of the game, Stutzman passed Michael Moncrief (2000-2004) and moved into first place on the all-time career list. Stutzman ended the night with four three-point baskets in the 71-76 Warrior loss to the Bethany College Swedes, and now has a career total of 256 made three-point baskets.
Sterling, Kan. – Sterling College released the 2011 Men's Basketball Schedule today. Click Here for a printable version.
The Warriors will compete in 30 regular season competitions and two exhibition competitions with the first regular season game at home on November 1st at the Gleason Center against Langston University.
Kansas City, Kan. - Zach Goodrich of Sterling College has been named to the 2011 NAIA Division II Men's Basketball All-America Second Team for the first time. The NAIA announced the All-America Teams this afternoon on the NAIA website. Goodrich finished his playing career for Sterling this season.
Kansas City, Kan. - Sterling College's Cody Brazelton has been named to the 2011 NAIA Division II Men's Basketball All-America Third Team for the first time. The NAIA announced the All-America Teams this afternoon on the NAIA website. Brazelton earned the All-American Honors in his junior season for Sterling this season.
Wichita, Kan. - The Sterling College Warriors Men's Basketball Team was picked to finish second by the KCAC Head Coaches and fourth by the KCAC Media at Media Day in Wichita, Kansas on Tuesday. Coach Jaderston and the Warriors are excited to get the 2010-11 season underway and compete for a KCAC Championship.
Sterling, Kan. - On Tuesday night in the Gleason Center, the Sterling College Warriors Men's Basketball team will open up the 2010-2011 basketball season with an exhibition game against Kansas State University - Salina at 7:00 pm. Sterling will look for their first win in a season in which the KCAC coaches picked the Warriors to finish second in the KCAC.
Sterling, Kan. - The Sterling College Warriors Men's Basketball Team opened up their 2010-2011 campaign with a home victory in an exhibition game over Kansas State University Salina 82-35. Sterling's defense was the story of the game, forcing KSU Salina into 26 turnovers. Bench scoring was another big factor, as SC outscored the Wildcats 50-13 from the bench.
Sterling, Kan. - This last weekend in Oklahoma, the Sterling College Warriors Men's Basketball team started the 2010-11 Basketball Season with a 1 win, 1 loss road trip. In their first game of the weekend, Sterling lost a close game to MidAmerican Christian University 84-78. The Warriors rebounded in the second game, beating Langston University 61-49.
Olathe, Kan. - At the MidAmerica Nazarene Classic, the Sterling College Men's Basketball Team dropped their first game of the classic against Benedictine College 64-45.


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I was recently invited to visit the Tudor Farmhouse Hotel and Restaurant in Clearwell, a gorgeous village which sits on the edge of the Royal Forest of Dean and Wye Valley. On first meeting the hotel's owner, Colin, he admits few people find themselves passing through this particular part of the country. With the introduction of the second Severn Bridge in 1996, anyone heading down the M4 motorway is briskly diverted away from the Forest of Dean, so the area remains largely undiscovered by the weekend away brigade.
Yet the drive from the motorway to the hotel provides passengers with idyllic views across sandy bays and gorgeously glossy, green rolling hills. Someone should advise Tom Jones he was mistaken when he sang about the Green Green Grass Of Home; following my trip, I found his homeland's neighbour, Gloucestershire, to be gloriously green in comparison to Wales which in my vast experience, is generally just muddy.
The hotel's website's directions were spot on, so locating the hotel was effortless, although I'd advise visitors on arrival to be aware that the car park is located at the back of the hotel down a long driveway. The hotel, which opened in the 1980s, has expanded over the years to boast 20 bedrooms. The rooms are located in a few different buildings with stone façades, slate roof tiles and flagstone flooring, all of which have been sympathetically restored. Local records note a large farm existing on the site as far back as the 13th century. However, the owners have done a good job at mixing the rustic property with newer touches. So while there's burning stoves and uneven walls and floors, furniture is contemporary and WiFi is even available free-of-charge.
Despite the temptation to instantly escape into the hotel's 14 acres of grazing land which has been assigned as a Site of Special Scientific Interest due to its rare grasses and wild flowers (maps are available from reception, be sure to grab one before you head out to ensure you help preserve rather than hinder the area), we quickly popped into reception, in the hotel's main building, to check in. We were instantly greeted by the hotel's charming manager who promptly lead us to our room. Our room actually turned out to be a suite which rivalled some of the most luxurious hotels I've ever had the privilege of staying in.
Tudor Farmhouse Hotel Back Garden
The Loft, had its own private terrace which overlooked the beautiful gardens at the rear of the hotel and was the perfect place to spy on the hotel's gorgeous black and white cat, as well as the nearby, grazing ponies. There were high wood beams in the ceiling and light flooded through the velux windows. With lots of pine furniture and its delicate grey colour scheme, the suite had a lovely, modernised, farmhouse feel to it. Not only was there a sumptuous bed with crisp white linens but there was a superb little sofa, perfect for two. After three hours in the car, I was eager to relax on that sofa and enjoy some of the homemade biscuits and a wide selection of teas.
Tudor Farmhouse Hotel The Loft
While the room was fantastic, the bathroom was even better and it made us gasp with glee. Only once have I seen a bathroom bigger than this and that was in the Middle East, where, let's face it, everything is big but not necessarily better. Even if you cut The Loft's bathroom down by a third, or even in half, it would still feel pretty generous in size. Hiding behind those double doors was not only a huge roll top bath but an excellent shower. Of course, there were fluffy towels and lovely robes which just topped it off. I was ready to move in, never to leave again.
Tudor Farmhouse Hotel The Loft
Nevertheless, when night fell, I was enticed out of our cosy haven for dinner in the hotel's restaurant which has gained two AA Rosettes. The chef, Blaine Reed, has created a menu that celebrates local produce. He even uses a local forager, Raoul, to source more unusual ingredients located within a 20-mile radius of the hotel. Avid gourmands can also schedule a trip with Raoul to explore the local area and get a lesson in how to forage (£100 for two people for a half day, rates can be negotiated for groups).
The dining room is split into two sections. We sat in the smaller of the two, next to a beautiful window through which we watched fireworks exploding over the dark, winter, nights skies of the village. Everything was just slightly skew-whiff, not the service, but the old, much-loved building. It's tough to think of more romantic setting for a thoroughly delicious meal.
Tudor Farmhouse Hotel The Loft
Reading the menu and wine list was a joy. It was a pleasure to find out about the producers that the hotel sourced everything from its beef and fish, to cider and perry. While the menu had a particular focus on local, the wine list had an excellent international offering, featuring a range of wines from all sorts of more unusual places such as Slovenia, as well as a few of the big players like Cloudy Bay from New Zealand. Though there was a nod to some wineries close to home too, including Wales' very own Parva Farm.
We began our meal with a delicious Pinot Noir from the House of Esterházy, Austria. I love Pinot Noir, it's light, fruity, but still pretty robust and it's one of the toughest wines to make, so you have to respect anyone that tries. I've had the privilege to taste this particular wine at the London International Wine Fair in years gone by, so was pleased to see it make an appearance on this exceptionally well curated wine list. Its presence was a testament to the establishment's love of wine; I have a sneaking suspicious that Colin is a wine enthusiast.
Tudor Farmhouse Hotel The Conservatory
Reed creates spectacular plates of unapologetically pretty food. Before diving into our starters the waiter presented us with an apple and beetroot shot amuse bouche – glorious in colour, as well as taste – and a selection of heavenly warm, fresh bread with perfectly soft butter.
For starter I ordered goat's cheese and basil mousse with roasted cashews, roasted yellow beetroot and pesto. It was a colourful delight. In terms of texture the mousse was creamy and exceptionally light, while the beetroot gave you something to chew on and the cashews a touch of crunchy pizzazz. My dining companion opted for chicken with black pudding, mango dressing and slices of apple; despite mixing the traditional British ingredients with exotic mango, the combination was interesting, the fruit adding a fresh, sweetness to the plate.
Tudor Farmhouse Hotel The Restaurant
Mains were just as satisfying. I enjoyed Devon sea fish with a crab and leek risotto and tomato herb butter; while my fellow culinary adventurer feasted on sirloin of Wye Valley beef with creamed savoy cabbage and fondant potato. I adore seafood so it's tough to serve me a fish dish that disappoints, though it has occurred. Thankfully this was not the case at the Tudor Farmhouse. The skin was crispy, the fish flaky, the risotto bursting with flavour and a vibrant red butter oozed everywhere for spectacle. The beef was as delicious, expertly cooked (still pink!); the cabbage and potato both a joy.
Before diving into dessert the kitchen sent out a pre-dessert, another shot glass but this time containing a jelly of lime and green tea – bright and fun! Dessert itself was even more impressive though. Despite not having a terribly sweet tooth I was pleasantly surprised to enjoy them as they delivered everything a good pud should. I opted for lemon treacle tart with treacle toffee ice cream. It was a sugar overload and I did struggle to finish it but the flavours were superb. I'm drooling just thinking about it. Then there was my companion's dessert, the altogether evasively named Flavours of Autumn which we found out consisted of pumpkin ice cream, apple cider jelly and a blackberry fool. The latter was the highlight of the plate – creamy, sweet and zesty.
Tudor Farmhouse Hotel The Garden
The staff were attentive without hovering and were able to enthusiastically and confidently talk about the menu which demonstrated that the kitchen works in harmony with the front of house. I found it hard to find fault with the restaurant, although I did suffer one disappointment at breakfast the next day. I had eagerly anticipated returning in the morning to enjoy the smoked haddock with poached egg but they'd run out! Realistically this was entirely my own fault by not getting out of bed earlier! Nevertheless, while my partner enjoyed his full English, I tucked into beautiful kippers (let's face it, a real treat as I never cook them at home!) before heading out to explore the local area, and boy is there a lot to explore. Clearwell boasts its own beautiful church (St Peter's) and a spectacular castle that's available to hire for weddings, while a short drive away there's Clearwell Caves, an iron mining museum with 600 acres of natural caves in which you can even hold parties for a few hundred people. The ruins of Tintern Abbey, which inspired Wordsworth's famous poem, is also worth a visit. Despite it being open to the skies, the walls which were constructed over a 400-year period between 1131 and 1536, remain largely intact.
All in all, I'd suggest that Clearwell and the Forest of Dean are both well worth the detour. Not only is the countryside picturesque and idyllic, the night skies glisten with clear views of the stars and the local produce illustrates just how proud we should be of our British food industry. To top it all off, the hospitality was second to none.
Enjoy a three-course dinner with glass of champagne, one night's accommodation in the best available room of your choice and breakfast for two, for £160 – a saving of up to £100. To book, call the hotel on 01594 833046 and quote GlamUK. Offer is valid until 26th December, 2012 – excluding Christmas.
Tudor Farmhouse Hotel & Restaurant, Clearwell, Royal Forest of Dean GL16 8JS
Tel: 01594 833046


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By Amy Fernandez
Bull baiting, the long-practiced sport in which bully-type dogs were sent to attempt to bait and eventually bring down a tethered bull, evokes images of gruesome exhibitions staged for public amusement. As bull baiting grew in popularity, it led to the development of the Bulldog, which remains one of the most popular breeds. When bull baiting was banned, the resulting popularity of dog fighting led to the development of the pit bull terrier.
In his book, British Dogs (Collins, 1955), canine authority A. Croxton Smith writes, "That this brutal pastime gave pleasure to the spectators is obvious, but it is not certain that that was the primary object." If we delve beneath its shocking premise, bull baiting reveals quite a bit about our changing perceptions of dogs.
Bull baiting beginningsIn The Book of the Dog (Nicholson and Watson, 1948) author Brian Vesey-Fitzgerald states, "The remarkable thing is that bull baiting did not begin as a sport at all. It was once illegal to slaughter a bull unless it had first been baited with dogs." Historians agree that bull baiting evolved from the belief that prolonged exertion rendered tough meat tender and palatable. In 1655, English naturalist and physician Thomas Muffett explained, in the posthumously published book Health's Improvement, that "violent heat and motion might attenuate [the bulls'] blood, resolve their hardness, and make the flesh soften in digestion."
Bull baiting was codified into law in a Cambridge ordinance in 1376 forbidding the sale of meat from bulls that were not "baited," meaning they were fed with grass in a stall. This interpretation actually would have made some sense if the law was meant to guarantee quality meat for sale.
Smith theorized that the term "bull baiting," which originally referred to the practice of keeping bulls stabled and feeding them grass and hay, was later misinterpreted and an alternate definition became generally accepted. Bull baiting's popularity may have also derived from practical necessity. Tainted meat was a perpetual hazard. Therefore, it's understandable that potential consumers preferred to observe the town butcher slaughter an animal, which included baiting the bull, to ensure the meat's quality.
From practical use to sport Centuries later, it's impossible to separate fact from legend, but there is no question that many people enjoyed watching bull baiting. In her book, 1700: Scenes from London Life (Sceptre, 2001), Maureen Waller writes, "[Sixteenth century] Londoners had a taste for cruel and ferocious sport, which reflected their own lives: nasty, brutish and short." By 1500, bull baiting had progressed from a local food-safety ordinance to Britain's national pastime.
At first, any sturdy farm dog was considered suitable. This included ancestors of modern sheepdogs, mastiffs and bulldogs. The ancestors of the mastiff-type dogs, called alauntes, were said to be good for baiting bulls.
The alaunt descended from the molosser dogs of ancient Greece and Rome. In later centuries, they became classified as canes rustici, or bandogges. Larger specimens were used for guarding, boar hunting and bear baiting. Smaller dogs were used to drive and hold livestock. "Selection by man soon separated very widely the sheepdog or shepherd's mastiff and the mastiff that was specially bred for the bullring," writes James Watson in The Dog Book (Doubleday, Page and Company, 1906).
It's generally believed that bull baiting and bullfighting derived from medieval par force hunting techniques. Alauntes were trained to catch and hold wild boar by the ear. "From this mastiff group, the dog for the bull was developed and became the Bulldog of England. There is no question that there was a similar dog in Spain as an assistant in bull fights, attacking and holding the bull by the ear, and this was the original method of attack in England," Watson writes.
How or why this southern-European boar-hunting technique developed into bull baiting remains a mystery. Even more puzzling were later revisions. "Only very large dogs could hold a bull by the ear, and those alauntes look more like our Danes," Watson writes. "It is generally understood that the dog had to pull the bull backward once around the ring in order to win … When the latter mode of attack by the nose hold came into vogue is not susceptible to proof, but a description written in 1694 shows it was the custom at that period."
Watson theorized that some small, courageous dogs successfully pinned a bull by the nose, and this amazing feat came to be expected in bull baiting. Regardless of courage, few dogs had the strength and stamina to take down a bull or pull it around a ring. "The object in bull baiting was to grip the bull in a tender part of the face to hold him still or throw him. Tremendous power of jaw was necessary for this," Vesey-Fitzgerald writes.
Birth of the BulldogBulldogs were first mentioned by name in 1631, referring to their function rather than a definitive breed. Although compact and powerful, the Bulldog that developed by 1800 was quite moderate in size compared to modern specimens. Even so, these physical modifications were considered extreme. "The Bulldog was used for the bull bait because he was exactly suited to the purpose," writes John Henry Walsh (under the pseudonym "Stonehenge") in his book Dogs of the British Isles (Herman Cox, 1867). "To permit his keeping his wind while holding on to the bull, the nostrils must be set back as far as possible behind the level of his teeth … and hence the breeders have always insisted on the necessity of a shortness of the face to an extent such as never seen in any other variety of the species."
England's bullringsAlmost every town had a bullring, ranging from simple iron rings anchored into the ground to magnificent arenas. A game bull was essential for any important holiday or celebration, including wakes and weddings. "Men earned their livings by taking a game bull from one festivity to the next," Vesey-Fitzgerald writes.
Showmanship played a big role and professional bullots (owners/handlers of the bulls used for baiting) customarily decorated their bulls and marched them around town accompanied by musicians and criers. One of the most celebrated bullots, Jack Willets of Walsall, traveled to Spain to learn the fine points of bullfighting and subsequently wore a full matador's costume while parading his bull. At this point, bull baiting became a form of entertainment, and participating bulls were rented for baiting shows instead of being butchered and eaten.
Many bullrings still exist. The Birmingham Bullring, now a large shopping mall, was founded as a market in 1154. Two centuries later, it was a center of commerce and social activities. The bullring was situated at the hub of the market, and bull baiting was the highlight of every market day. Initially, butchers traded near bullrings, but as the sport's popularity grew, all vendors and craftsmen vied for space in this prime location.
The most celebrated British bullring was Paris Garden in Southwark, located a few paces from Shakespeare's Globe theatre. By the 17th century, bull baiting barely qualified as a blip on the radar in terms of Southwark's scandalous and criminal activities. During the 1400s, the aristocratic population of Southwark fled to escape waves of bubonic plague, abandoning their luxury homes. Paris Garden manor house was repurposed into a casino in 1530. Two baiting rings were erected behind it to accommodate 1,000 paying spectators. This was first-class entertainment of the Tudor era with shows every Thursday and Sunday. In 1591, stage plays were banned on Thursdays in Southwark, as well as in the rest of London, because they conflicted with baiting at Paris Garden.
Despite its popularity, many Londoners were offended by the sport, and considered it divine justice when eight spectators were killed after the stands collapsed during a Sunday performance on Jan. 13, 1583.
The grisly detailsIn venues large and small, a bull was tethered to a stake by a rope 15 yards long attached to his horns. Each dog's owner paid six pence to five shillings for a run at the bull. Bullots, dog owners and spectators placed wagers on particular dogs or the bull. When a dog was slipped, or released, it often lunged for the bull's head, which was usually disastrous. A game dog knew better. It stealthily crept as close as possible before springing from below. An inexperienced bull would lower his head, intending to gore the dog, but instead the move gave the dog a perfect opening to attack.
A wily bull remained on the defensive, leaving itself plenty of slack in the rope. At the opportune moment, the bull lowered his head, kept his legs close together to prevent the dog from darting between them, and charged. Rather than trying to gore the dog – which happened frequently – the bull attempted to slip a horn underneath the dog and toss it.
Owners were poised and ready to rescue their dogs by catching them or slipping a pole under the flying dog to break its fall and slide it to the ground. This provided almost as much entertainment as the main event, as revealed endlessly in art and literature of the era. This verse comes from an untitled 1830 poem authored by British poet and humorist Thomas Hood: "A butcher once gave me a dog. That turn'd out the worst one of any. A Bull dog's own pup, I got a toss up, Before he had brought me a penny."
A toss up was disappointing, but uninjured dogs were expected to try again. Not surprisingly, many tossed dogs proved unwilling to go back for seconds. Circumstances became substantially more dangerous if a bull was successfully pinned. The dog had to hang on as the bull stamped, lashed, rolled and bucked to shake it off. If the bull surrendered while it was pinned, the dog's jaws were pried apart, and at best, both combatants were relatively intact.
Frequently, the frantic bull snapped his rope and charged the crowd. "A roar would go up for 'A lane, a lane' and men would trample each other in their frenzy to avoid the danger into which they had so glibly urged their dogs," Vesey-Fitzgerald writes. The element of surprise and jeopardy undoubtedly provided a lure equal to gambling and exhibitionism.
Diarist John Evelyn (1620 to 1706) of Surrey, England, memorialized his visit to Paris Garden on June 16, 1670: "I was forced to accompany some friends to the Bear Garden … it being a famous day for all these butcherly sports or rather barbarous cruelties … One of the bulls tossed a dog full into a lady's lap as she sat in one of the boxes at a considerable height from the arena … I am most heartily weary of this rude and dirty pastime, which I had not seen I think in 20 years…" (Diary of John Evelyn, Bicker and Sons, 1879).
Waning popularityBy the 17th century, most bull baiting was relocated from town centers to suburbs, officially to improve public safety and convenience. But evidence reveals that its popularity was waning. It became increasingly difficult to procure bulls for baiting, and merchants became reluctant to promote these events. Legal effort to suppress the activity didn't begin until the 19th century.
However, private patronage was essential to the sport's accessibility as public entertainment and this funding may have dried up. In the 15th century, bull baiting was perceived as a means of keeping the lower classes content. Four centuries later, it was seen as a source of social unrest. Ironically, bull-baiting fans probably engineered its demise.
A year before the sport was prohibited, an article in the Derbyshire Courier described a bull baiting at Bonsall Wakes on Aug. 2, 1834, which, like many similar incidents, probably solidified public opinion against it: "The brutalizing spectacle of a bull bait was about being exhibited at this place on Monday last, and about thirty or forty blackguards with bulldogs, clubs, etc., were assembled to enjoy the sport, when the worthy clergyman finding remonstrance vain, actually purchased the poor animal's release from the brutes at the price of a guinea. In the evening, the same party demolished the windows, glasses, part of the furniture, etc. at several public-houses and at one time, there were four or five fights going on at once. So much for the innocent recreations of the working classes" (Ladies Kennel Journal, 1896).
Social disapproval curtailed bull baiting to some extent, but bills to prohibit it were defeated in 1800 and 1802. "It is almost inconceivable that attempts to prohibit bull baiting were resisted in the House of Commons on the plea that it fostered pluck among the masses and encouraged manly exercise," Croxton Smith writes.
Effects on Bulldog breedingAn 1835 bill unexpectedly passed by a narrow margin, and Bulldog breeders suddenly found themselves with an enormous supply of dogs and zero demand. Although the Bulldog had a utilitarian design, by the 19th century, breeding had evolved into an art and the concept of ideal type became an equally imperative goal. "Soon after the enforced cessation of bull baiting, the breeding of Bulldogs was in great measure stopped … for want of encouragement, the pure breed became more and more rare … the breed in London fell into the hands of publicans who held shows in their tap rooms to draw custom," Walsh (Stonehenge) writes.
The demise of bull baiting became a major impetus for the creation of the modern dog show. Bulldog breeders began holding informal meetings and contests in the back rooms of pubs. These were the forerunners of modern dog shows, which made their debut two decades later. Although the Bulldog was perfected for an obsolete pastime, its enduring popularity far exceeded this role and the expectations of foundation breeders.
Today, bull baiting is, thankfully, a forgotten relic of the past. Although the breeds were created for an abhorrent pastime, the Bulldog and other bully breeds live among the the world's most beloved dogs.
Amy Fernandez is the author of four books, including Dog Breeding as a Fine Art (Ltd. Editions Media, 2002). She is currently working on her next book, Strategic Planning Manual for Dog Breeders.
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Recently in Perl 5.10 Category
Rafael Garcia-Suarez has posted his modifications for vim to support Perl 5.10. His are a good deal more complete than the simple modification I posted last month that just covers the say keyword.
Dean Wilson reveals My Favourite Three Features in a recent blog post, but doesn't discuss my #1 feature of Perl 5.10: The say command.
Why love say so much? It's just the same as print with a "\n" at the end, right? Yup, but that "\n" causes heartache for me in life. See, I've been working on removing interpolation from my life wherever possible. For instance, we've probably all seen beginners do something like:
some_func( "$str" );
where the quotes around $str are unnecessary. (Yes, I know there could be overloaded stringification, but I'm ignoring that possibility here.) That function call should be done as:
some_func( $str );
By the same token, I don't use double quotes any more than necessary. Rather than creating a string as:
my $x = "Bloofga";
do it as
my $x = 'Bloofga';
It's not about speedups. It's about not making the code do anything more than it has to, so that the next programmer does not have to ask "why is this work getting done?" If the code doesn't need the double-quoting, then don't use the double-quoting.
I started down this road when I read this rule in Perl Best Practices, but ignored it. "Eh, no biggie," I thought. Then I started using Perl::Critic, and it complained about everywhere I was using double quotes. As I examined those complaints, I came around to realize that if you're having the computer do work, the next programmer has to wonder why.
So now we get the say command, and I get to eliminate at least 50% of my necessary string interpolation. Instead of:
print "Your results are:\n";
I can now use:
say 'Your results are:';
So much cleaner. In a color-coding editor like vim, the distinction is even clearer, and as MJD likes to point out, "It's easier to see than to think."
Start using say. Even if you're not on 5.10 yet, you can use Perl6::Say for most of the places that say works in 5.10. Even better, stop using unnecessary interpolation altogether.
The new say function isn't supported by the perl.vim file that ships with vim. Nick Hibma, the maintainer, tells me it will be updated in the next version of vim. In the meantime, you can hack your local vim files by adding the following line to your ~/.vim/syntax/perl.vim file:
syn keyword perlStatementFiledesc \ binmode close closedir eof fileno getc \ lstat print printf readdir readline readpipe rewinddir \ say select stat tell telldir write \ nextgroup=perlFiledescStatementNocomma skipwhite
Even if you haven't upgraded to Perl 5.10, you can use Jim Keenan's Perl6::Say module to add the say function.
My baby, ack, broke under Perl 5.10.0, because of a fix in regex behavior that I had been using unknowingly. See, I had always used my regex objects like this:
my $re = qr/^blah blah/; if ( $string =~ /$re/sm )...
when I should have been using it like this:
my $re = qr/^blah blah/sm; if ( $string =~ /$re/ )...
The bug in 5.8.x is that the /$re/sm would incorrectly apply the /sm modifiers to $re. This made the code happen to work, but for the wrong reason. What was especially tricky about finding my bug was that in 5.10.0, the call to /$re/sm ignores the /sm, but doesn't tell you that.
After some back and forth on p5p, a patch was submitted that gave the warning about the ignored /sm flags, but alas, Perl 5.10 was already out. It wouldn't have been so bad if it hadn't been the day AFTER it was released.
So, lesson learned: Test your code against new release candidates of Perl, both for your code's sake, AND for Perl's sake.
And y'know, now that I think of it, this is probably a great policy for Perl::Critic just waiting to happen. I wonder how many other people are doing their regexes the wrong way, too.


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invited to steam over with other World War II vets on the historic WWII Liberty ship, the S.S. Jeremiah O'Brien, which had tak…en part in the June 6,1944 D-Day Landings.
I talked Bill into going over on the Royal Viking Sun which was offering a more comfortable D-Day Anniversary Crossing from Montreal to Paris for veterans. It was one of the most memorable experiences of my life.
Bill and Captain Ernest Murdock led discussions on board about the roles played in the Landings by the U.S. Merchant Marine and Naval Armed Guard gun crews. I met many veterans who had stormed the beaches of Normandy. Being from the generation who did not talk about themselves easily, these veterans were in a place where they could finally unburden themselves of some horrific memories. I will never forget that voyage.


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Contributed by Andrea Green, Campus Librarian
Students, faculty, and staff wore their best western wear at Remington College – Houston Southeast Campus on Thursday, February 24, 2011, in celebration of the opening day of this year's 79th annual Houston Rodeo and Stock Show.
A Texas-style meal of Frito pie with chili was served by Campus President Robert Doty and Director of Education Robert Mauk, with assistance from faculty members.
Go Texan Day was officially launched in the 1950s to help build a spirit of excitement for the Houston rodeo and to help educate non-Houstonians unfamiliar with the rodeo experience.
To learn more about Go Texan Day, visit Go Texan Day.


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Faculty & Staff
Mr. Michael Boehke is a tenured faculty member at Alderson Broaddus University and holds the rank of Associate Professor of Athletic Training and Chair of the School of Athletic Training. Mr. Boehke has taught in the Athletic Training Education Department at AB since 1999 and was promoted to Program Director in 2012.
Boehke earned a Bachelor of Science degree in Sports Medicine/Athletic Training in 1997 from Waynesburg College in Waynesburg, PA. In 1999, he earned a Master's Degree in Athletic Training from California University of Pennsylvania. Mr. Boehke is currently enrolled in the Doctorate of Higher Education Administration program at West Virginia University.
Mr. Boehke's courses include: Orthopedic Evaluation of the Lower Extremity (ATHL 250), Orthopedic Evaluation of the Upper Extremity (ATHL 260), Athletic Taping and Bracing (ATHL 150), Therapeutic Modalities (ATHL 340), Rehabilitation in Athletic Training (ATHL 370), Research in Athletic Training
(ATHL 401), Administration in Athletic Training (ATHL 405), and Kinesiology/Biomechanics (PHED 305).


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Police are looking for a couple after two men were wounded in a Harlem shooting. Continue Reading →
Tag Archives: Mount Sinai Hospital New York
The Mount Sinai Hospital Goes Red
Heart disease is the number one killer of women in the United States and it affects one in three women. Mount Sinai Heart at The Mount Sinai Hospital hosted its annual Community Heart Health Fair on Friday, February 7 marking the 10th anniversary of the American Heart Association's National Go Red Day. Continue Reading →
Central Park rape person of interest identified
Police have identified the person they are looking to talk to in an alleged rape that took place in Central Park over the weekend. Continue Reading →
One Dead, four Injured in East Harlem Crash
One person has been killed and four others have been injured after an accident between a cab and a truck ended up with the truck jumping a curb on East 102nd street in Manhattan. Continue Reading →


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12 love idioms and a love song
"Late evening, on the first of May -
The twilit May – the time of love.
Meltingly called the turtle-dove,
Where rich and sweet pinewoods lay."
Have you recognized the English translation of May (Máj) by Karel Hynek Mácha?
Although 1 May or May Day is now known as International Worker's Day, in many cultures is it also a spring festival. And spring means… love!
So, let me ask you a few personal questions:
Have you ever had a blind date?
Have you ever fallen for someone head over heels?
Have you already tied the knot/got hitched?
Who did you have a crush on at school?
Are you going to say those three little words to your Miss or Mr Right tomorrow?
To illustrate the idioms in the above paragraph, I will use the following infographic:
[Infographic provided by Grammar.net]
Finally, the last question: what is your favourite love song?
I might sing this one tomorrow (if I find the right guitar chords):


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10 Easy Dinner Recipes for Busy Nights
Busy nights don't have to signal delivery pizza. Between hectic holiday schedules and a full life besides, dinner duty can seem like a chore. But thanks to a few convenience foods, a savory home-cooked meal can still be in your future. Incorporating canned soups and leftovers into your ingredient playbook can shave valuable time while preparing your meal and add long-simmered flavor to your favorite recipes. Try any one of these tempting, easy recipes when time is of the essence.
Looking for new ways to spice up your Thanksgiving or Christmas dinner? Check out the latest offerings in our special feature, Holiday Traditions.


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StatHealth Urgent Care
Sayville, NY 11782
Get Directions
631-563-7828Hours of operation
- Monday 8:00 am - 8:00 pm
- Tuesday 8:00 am - 8:00 pm
- Wednesday 8:00 am - 8:00 pm
- Thursday 8:00 am - 8:00 pm
- Friday 8:00 am - 8:00 pm
- Saturday 9:00 am - 5:00 pm
- Sunday 9:00 am - 5:00 pm
Registering walk-in patients from 8:00am-7:30pm Monday-Friday and 9:00am-4:45pm Saturday and Sunday.
Closed on Easter, Memorial day, Fourth of July, Labor day, Thanksgiving, Christmas and New Years Day
About StatHealth Urgent Care
StatHealth Urgent Care is an urgent care center in Sayville, NY located at 5600 Sunrise Highway, . They are open 7 days a week seeing walk-in patients in Sayville. StatHealth Urgent Care is part of the larger StatHealth Urgent Care network of urgent care clinics with a total of 7 locations, 4 of which are within 20 miles of Sayville, in cities including Bay Shore and Smithtown.
As an urgent care center, StatHealth Urgent Care provides non-emergent medical care most typically referred to as urgent care services. This category of medicine includes the treatment of allergies, asthma, broken bones and sprains, burns, cold and flu symptoms, ear, sinus and respiratory infections, insect and animal bites, stomach viruses, skin rashes and most other non-life threatening injuries, illnesses and conditions. While this urgent care does offer assistance with immediate health care needs, if you are suffering from a true medical emergency, go to the emergency room in Sayville, NY or call 911 immediately.
Learn more about StatHealth Urgent Care
Map and Directions
Ratings and Reviews
Diann M.
Posted on January 12, 2014 | Visited this location January 11, 2014
- Quality
- Convenience
- Service
- Wait Time
first time visit
We received excellent service. Very pleased Will highly recommend to friends and family.
Sussie T.
Posted on February 24, 2014 | Visited this location February 01, 2014
- Quality
- Convenience
- Service
- Wait Time
medical assistant
I never worked in an environment that is so professional and caring.All Stat staff and Dr's are so sweet and caring when it comes down to their patients. I would like to thank Paulette for having me on board and teaching me knew things everyday. My learning experience has been one to remember. I thought working in an environment that is so busy and full of sick patients would have been an issue but I can truly say I love every minute of being their. Thank you to all of the Stat Health employees for making it a place that I would love to work.
Ann Marie G.
Posted on March 06, 2014 | Visited this location March 06, 2014
- Quality
- Convenience
- Service
- Wait Time
Great Urgent Care Facility
I had been a patient of First Choice in Holbrook for years. The wait time there was outrageous coupled with seeing more and more PA's rather than doctors. Because I was sick (bronchitis) and did not want to wait five hours to be seen, I decided to try STAT and all I can say is WOW! It is clean, FAST and staffed by real MD's. I was in and out within 45 minutes and that included filling out the paperwork. I was seen by a DOCTOR within 3 minutes of being placed in an exam room, which all have flat screen TV's in them so if there is a wait, you aren't staring at the walls for an hour! I cannot say how highly I recommend this place. I have my own doctors, specialists etc and this ranks right among my own personal physicians offices. Clean, professional, super fast and real doctors!! Can't beat that!
Meaghan S.
Posted on April 07, 2014 | Visited this location April 06, 2014
- Quality
- Convenience
- Service
- Wait Time
Doctor Patricia Daly
She is the most nastiest woman I have ever delt with I went there Bc I felt very sick they did a flu test on me told me it was positive which I was shocked Bc I had a flu shot she told me I can't work for 5 days but said if I have no symptoms for 24 hours I can go back to work so I got the meds and went home I woke up the next day felt 100% better I went back and asked her if she could write another note stating I could be cleared in 48 hours she started screaming at me and saying she wasn't arguing with me I told her I wasn't I just don't know how I got the flu and feel so much better within 24 hrs then I asked to be tested again for the flu and she refused to test me then I asked if I could have a different doctor for a second opinion and Bc I didn't like how I was being treated and she refused and told me I could leave or go to my regular doctor believe me if he was open I WOULD but her doing that made me feel like my rights as a patient were violated and this doctor should take another course on bedside manner she was horrible to me
Steve H.
Posted on January 30, 2015 | Visited this location January 30, 2015
- Quality
- Convenience
- Service
- Wait Time
First Time Visit
Staff was unbelievably friendly. The MA that took my vitals was talkative, nice, funny, (beautiful) and smart. The woman that took my x-ray had all the same qualities. Barely had to wait. I was in and out. People at the front desk were helpful. Highly recommend this place.


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With states still hungry for revenue, the Internet changing the way retailers do business, and sales tax issues of growing concern to accountants and their business clients, Accounting Today convened a virtual roundtable of experts to discuss the most important trends in the area.
All Accounting Today articles are archived after 7 days. REGISTER NOW for unlimited access to all recently archived articles, as well as thousands of searchable stories. Registered Members also gain access to exclusive industry white paper downloads, web seminars, podcasts, blog discussions, and conference discounts. Registered members may also choose to receive our exclusive Tax Pro Today e-newsletters covering the latest breaking news, opinions from industry leaders and developing trends.


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No doubt about it — Michael Phelps was the star of last year's summer Olympics, earning eight gold medals in Beijing and bringing his lifetime total to 14. And by now you've seen the photo published last weekend featuring the Olympian at a college party in November, bong in his hand, smoking marijuana. Late tonight, Phelps was suspended by USA Swimming for three months, an announcement that came on the heels of Phelps being dropped by the cereal and snack maker Kellogg. So tonight, we ask: Should Kellogs have dropped him? Should the USA team have benched him? Tell us what you think. Also, you can follow "Nightline" on on Twitter: http://twitter.com/Nightline
Closing Arguments: Phelps' Bong Backlash
Feb 5, 2009 11:03pm
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Sunday, April 07
Tropicana Field
Attendance: 21,629
St. Petersburg, FL (Sports Network) - Carlos Santana went 5-for-5 with a home run and three RBI and Mark Reynolds went deep twice and drove in four runs as the Cleveland Indians knocked around David Price and the Tampa Bay Rays, 13-0, to salvage the finale of a three-game series at Tropicana Field.
The Indians, after getting shut out in the first two games of the set, came alive with 17 hits -- five via the long ball. Lonnie Chisenhall belted a three-run homer and Michael Bourn added a solo shot in the rout.
Price (0-1) came in unbeaten against the Tribe, but was touched for eight runs on 10 hits and three walks over five innings. The reigning AL Cy Young Award winner had allowed just seven earned runs and 22 hits in six previous starts against them.
"I don't really have a positive from today," Price said. "They put it to us, and it was very rough."
His counterpart, Justin Masterson, had little success against the Rays coming in, having gone 1-7 with a 7.74 ERA in 13 career meetings. But Sunday saw Masterson (2-0) toss seven innings of two-hit ball with eight strikeouts and three walks.
Drew Stubbs' RBI single in the second ended Cleveland's 20-inning scoreless drought, and walks to Asdrubal Cabrera and Ryan Raburn preceded Reynolds taking Price deep over the center-field wall in the third.
Santana added an RBI double passed a diving Evan Longoria in the fifth, and Chisenhall turned on an inside fastball and launched it into the right-field seats for a three-run blast later in the frame.
In the seventh, Reynolds led off with his fourth home run of the young season -- a towering fly down to left field that caromed off the upper deck facade -- and Santana doubled in front of Mike Aviles' RBI single.
Bourn homered off Brandon Gomes to open the eighth, and Santana wrapped up his big game in the ninth with a line drive, two-run homer down the right-field line.
"They were just crushing balls," Masterson said of Cleveland's offense. "It was pretty cool to see."
Bill Miller
CB Bucknor
Todd Tichenor
Dale Scott


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The avian, exotic, and zoological medicine service offers the highest quality diagnostic and treatment care for pet birds, reptiles, and small exotic mammals such as ferrets, mice, rats, hedgehogs, sugar gliders, guinea pigs, chinchillas, and rabbits. We are one of only a few zoological medicine services in operation at veterinary colleges worldwide.
Our faculty have more than 40 years experience caring for exotic animals. Working in conjunction with other specialty services within the Veterinary Teaching Hospital (internal medicine, soft tissue and orthopaedic surgery, anesthesia, cardiology, dermatology, neurology, oncology, and ophthalmology), we offer wold class care for our patients.
Our service also partners with several local and regional organizations that care for avian and exotic animals.
Importance of Wellness Exams for Exotic Pets
Ferret Adrenal Disease
Ferret Insulinomas
Vaccination Schedule for Ferrets
Feeding Your Ferret
Maintenance of Water Quality for Healthy Fish
Pond Dynamics & Aquatic Residents
Dental Disease and Certain Exotic Pets
Reptile Care Information
Caring for Your Reptile or Amphibian
Colorado Exotic Pet Ownership Laws
Grieving the Loss of Your Exotic Pet
We are fully integrated into the Veterinary Teaching Hospital, which means we have access to all of the state-of-the-art equipment and expertise in all of our specialty areas, such as Anesthesia and Pain Management and Diagnostic Imaging. This allows us to provide comprehensive care for your animal.
Apply to CSU | Contact Us | Disclaimer | Equal Opportunity | Privacy Statement For feedback regarding this site, contact Webmaster at firstname.lastname@example.com. © Copyright 2014 by College of Veterinary Medicine & Biomedical Sciences Colorado State University. All Rights Reserved.


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Sipping Saturday This Sunday we are off to enjoy the Watermelon Festival in Donna, Texas. I considered entering the seed spitting contest, but I decided to spare my kids the unnecessary embarrassment of watching their mom make a fool out of herself. I think I'll leave this event to the professionals. In celebration of this event I bring you watermelon margaritas! Enjoy!
Pineapple Funnels from Matt Armendariz's On A Stick!
My husband surround in an intoxicating aroma of fresh funnel cake is always the start to a good night. My husband loves funnel cakes. Combine this with his favorite fruit and he is just about lost it! I know, I know what your thinking we're from Texas. We have ample opportunities to devour funnels cakes with some many Texas festivals we trek…
Mango Paletas
Sweet Life featured on Tiki Tiki
Pina y Pepino Margarita
Sipping Saturday This week's margarita is inspired from my weekly grocery runs. Located directly between the fresh fruit and vegetables a stall devoted to agua frescas (fresh water made from fruit) greets me every week. Vitroleros (huge, beehive shaped glass jars) line the stall bursting at the seam with a rainbow of colors that make me weak in the knees. Instantly my tunnel vision sets in…
Lavender Citrus Cooler
Happy Friday!! As citrus season winds down I couldn't help but share one more refreshing idea. As the days pass the once 18lb bags of oranges stacked ready to be swooped up are replaced with single citrus by the dollar. Citrus season is one of my favorite seasons, but with the end of one season another quickly blesses us. A simple…
Wordless Wednesday ~ 2011 Food Blogger Bake Sale
Papaya Margarita
Sipping Saturday The temperatures are rising in my little corner of the world. Light meals followed by refreshing beverages are currently on our menu. Fresh fruit for breakfast, agua fresca and paletas are what we crave. Lucky me, our endless supply of fruit continues to fuel my margarita obsession. Today I share with you a papaya margarita. Enjoy! Sweet Life