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'Ethics Cannot Be Taught'
Of course, one would expect that CPAs observe a much stronger ethical code than the average businessman. After all, we are "the trusted profession," and our reputations depend on this. Unfortunately, however, this is not the always the case. I must recount an incident several years ago, when the NYSSCPA conducted its first ethics courses. At the CPE session, during the break, I observed attendees handing their CPE credit certificates to friends to turn in at the end of the session as they were leaving early. I have always felt that this was rather ironic given the subject matter of the course.
In spite of the above, I still believe that giving ethics courses is a good idea to reinforce the stature of our great profession, and if nothing else it does focus attention on various independence issues that CPAs may not think about without this training.
Neville Grusd, CPA Great Neck, N.Y. Editor's note: The writer is a member of The CPA Journal Editorial Board.
On Principles-Based Accounting and Continental Vending
Responding to "Principles-Based Accounting and the Continental Vending Decision" (Inbox, July 2006), Ronald J. Murray missed the mark in his response to principles-based accounting and the Continental Vending case decision discussed by professors Ron Mano, Matthew Mouritsen, and Ryan Pace in the February 2006 issue. As a criminal defense trial attorney and licensed CPA, I will attempt to address some of Murray's concerns and address other issues that may assist readers in understanding how legal proceedings unfold.
The Supreme Court and binding legal authority. Murray argues that "the decisions of one circuit court are not binding on others unless the Supreme Court has affirmed the decision." First of all, the fact that the U.S. Supreme Court has not affirmed a decision does not mean it is not law. The Supreme Court has the discretion of hearing a case if it believes there is a constitutional question to be decided. That is not the case in Continental Vending. Thus, the law in Continental is binding. Furthermore, other courts that are outside of Continental's jurisdiction are not obligated to follow the ruling in Continental; however, they are not precluded from following the decision in Continental as it applies to similar cases that are pending. Courts all over the United States look outside of their particular jurisdiction for guidance on cases that have new circumstances that have not been decided before.
In my own research, I found cases outside of the Second Circuit, where Continental was decided, that cited Continental as law. These other circuits include the Third, Sixth, Seventh, and Ninth. Although the reasons for citing Continental varied, cases outside of a particular jurisdiction do carry weight.
Continental's presiding judge's opinion of acquittal. Murray argues that "the judge … would have acquitted the defendants." The fact that the judge would have acquitted the defendants is without legal merit. Under criminal law, if the prosecutor has not proved its case in chief beyond a reasonable doubt, the judge, even after the jury has found a defendant guilty, can overturn the decision. This is especially true if there are points of law—in this case the jury instructions—that the lay jury may have incorrectly applied to a set of facts. The trial judge does not have to wait for an appeal to overturn a decision he believes should be overturned immediately.
As a former prosecutor who has tried dozens of jury trials, I had a case overturned by a judge when the jury found the defendant guilty. A trial judge does not have to wait for a reversal of the jury's decision by an appellate court to apply justice. The trial judge has wide discretion, and the fact that he chose not to overturn the decision is not evidence of an incorrect decision by the jury or the appellate court.
Jury trials versus bench trials: It's the defendant's decision. Murray argues that the "judge … would have acquitted the defendants if he [the presiding judge] had been the trier of the facts; that is, if there was no jury." The defendants had an option of who they wanted as a fact-finder: the judge or jury. When a judge decides the fate of a defendant, it is referred to as a bench trial. Although the U.S. Constitution guarantees defendants the right to a jury trial, the right lays with the defendant, not the prosecution. When defendants decide to waive their right to a jury trial, they do so for strategic reasons. Just as it is a strategic decision to have a jury decide a case, it is a strategic decision to have a bench trial.
I am very skeptical of Murray's position that the judge would have acquitted the defendants. If that were the case, any competent defense lawyer would have advised his client to waive his right to a jury and take their chances with a judge. My experience has been that although judges do not tell either side what they would do in a given case, because they do not have all the facts, if the judge was this blatant in his opinion as Murray argues, Continental's presiding judge would have given subtle cues as to how he would rule in a bench trial.
Last, the appellate court has the option of overturning a jury's verdict if the court believes that the case was not proved beyond a reasonable doubt. One needs to keep in mind that in this case the jury believed the prosecution proved the case beyond a reasonable doubt, and so did the appellate court.
Expert witnesses. Murray argues that "while the accounting experts thought that the footnote disclosures were adequate, the lay jury did not." Accounting experts are just that: experts. Experts apply their specialty to a specific set of facts, but they cannot testify as to a legal conclusion, such as whether the defendants are guilty or not guilty. To decide guilt or innocence is not their prerogative; it is the jury's. If all that was needed was an expert to come and testify to what a paying client wants them to say, trial participation would be moot. Parading dozens of experts before a jury does not make one side or the other more credible. If we followed Murray's reasoning, then trials are basically a wonderful place for experts to create god-like perceptions because they are experts, and how dare a lay person question the opinion of an expert.
Auditor burdens. The opinion in Continental should not be ignored. Post-Enron, WorldCom, and other organizational meltdowns, the application of principles-based accounting has received increased attention. Moreover, viewing principles-based accounting as a theoretical accounting principle to apply at one's convenience is a risk that could potentially expose a CPA to criminal prosecution. Simply applying GAAP is not enough; CPAs must be cognizant that the law does consider whether they incorporated the principles-based standard when necessary.
The court in Continental went on to state that an auditor's certification that addresses financial statements that "fairly present" and are "in accordance with generally accepted accounting principles" are two separate statements, thus two separate burdens auditors incur. The fact that the auditors may have correctly applied GAAP does not mean that the financial statements are fairly presented. In essence the court is applying principles-based accounting to its legal reasoning. Following GAAP and making sure that the financial statements fairly present the financial status of the organization are not mutually exclusive.
The court has placed the auditor on notice that being "rules-based" is insufficient to avoid criminal liability; the auditor must also apply "principles-based accounting" when appropriate in order to ensure that the financial statements fairly present the financial status of an organization. Preparing financial statements in accordance with GAAS and GAAP is not a complete defense, especially when material information is not disclosed.
Continental's legal reasoning. As the court went on to state in Continental, "[g]enerally accepted accounting principles instruct an accountant what to do in the usual case where he has no reason to doubt that the affairs of the corporation are being honestly conducted. Once he has reason to believe … this basic assumption to be false, an entirely different situation confronts him." The court went on to state that if the basic assumption is in doubt, the accountant must extend auditing procedures to determine whether or not suspicions are justified, and if they are justified, either the wrong is corrected or full disclosure is necessary. If certification means that accountants have no responsibility to reveal known dishonesty, reliance placed on an auditor's report "would mean nothing and the reliance placed on it by the public would be a snare and a delusion." It should be clear that the court is basically advancing the proposition in its legal opinion that "in accordance with generally accepted accounting principles" is rules-based accounting and "fairly presented" is principles-based accounting.
The Continental ruling clearly states that attempting to justify transactions under complex accounting rules while ignoring whether the statements are "fairly presented" will not be readily accepted by the courts as a viable defense. When attempting to ignore principles-based accounting and apply a more rules-based accounting approach, a more legalistic approach to auditing inevitably ensues, one which implies that if no rule exists, the transactions can be reported in a certain manner even if there is no intuitive, logical outcome to the applied method of reporting.
The Ninth Circuit, in U.S. v. West [407 Fed.Supp 1148, 1159 (9th Cir. Nebraska, 1976)], cited Continental: "The Second Circuit painstakingly reviewed the criminal liability incurred through improper accounting of receivables. The test is whether the financial statements as a whole present the financial position of the company. If they do not, the basic issue becomes whether the defendants acted in good faith. Proof of 'good accounting practices' while it may be highly persuasive is not conclusive in resolving the question of good faith." The well-known legal scholar Judge Richard A. Posner of the Seventh Circuit, in In Re. EDC [930 F.2d 1275 (7th Cir. Illinois, 1991)], cited Continental, saying the government's "burden was not to show that defendants were wicked men with designs [on] anyone's purse … but that they had certified a statement knowing it to be false."
Enron for consideration. The auditors, accounting experts, and lawyers for Enron were creative enough to find a way to justify Enron's reporting in such a way that complied with GAAP and appeased CFO Andrew Fastow, who projected an image of being an "expert" on special-purpose entities (SPE). Enron, with the application of SPEs, successfully hid losses and considerable debt from investors. Yet, under Continental's reasoning, the two-pronged test would have failed. Although the rules-based accounting approach justified Enron's GAAP application, the financial statements did not fairly present Enron's financial status because principles-based standards were not applied to the second prong of the test.
The fact that the auditors could point to a rule to justify a position is not enough, because the law states that rules-based accounting and principles-based accounting are not mutually exclusive, but must be considered together when necessary. Clearly the lawyers and auditors for Enron failed to consider the opinion in Continental.
A continuing debate. Although CPAs should ask whether an accounting approach is legal, we should also be asking whether the approach is right, intuitive, logical, and assists the users of the information. By applying only a rules-based accounting approach, a legalistic mind-set develops, compromising the integrity of the profession the way it was compromised in Enron and other organizations. Although it is reasonable to debate what principles-based accounting entails, in the end the accounting profession is better served by having the debate than by not having the debate. However, the debate should not revolve around whether principles-based accounting is rooted in the law because Continental has shown that it is the law, and it carries serious consequences if ignored.
Frank S. Perri, Esq., CPA Rockford, Ill.
The author responds:
Before commenting on the letter, which contains an important factual error, I should give some brief background on the original article and my letter, each of which originally appeared more than a year ago.
The fine article by professors Mano, Mouritsen, and Pace reminded us of the principle established by the Continental Vending case: It is not enough for financial statements to comply with generally accepted accounting principles. Rather, they should also constitute a fair presentation. My letter, which was not written as a legal analysis, acknowledges this conclusion. It was intended to give more background on the case and to point out that many knowledgeable observers at the time believed the case was wrongly decided—that is, that the defendants committed no crime. The observers' conclusion was based on the fair presentation principle established by the case, not merely a rules-based approach. In the interests of complete disclosure, as mentioned in my original letter, I am retired from the firm that audited Continental Vending and I was well-acquainted with the three defendants, each of whom was an honorable, upstanding person.
The important factual error appears under Jury trials versus bench trials: It's the defendant's decision. In fact, the defendants wanted the case to be decided by a judge because they were concerned that a lay jury would not understand the case. The prosecution (for its own reasons) insisted on a jury trial, and its position was upheld on appeal. As the case unfortunately turned out, the defendants' concerns proved to be well-founded. Among other things, some of the jurors fell asleep during the proceedings. Apparently accounting cases are not very interesting to laymen.
The letter writer mentions in two places that "Murray argues that the judge would have acquitted the defendants." The second time he also says that he is very skeptical about my "position." It is not a question of my "argument" or my "position." It is a fact. At the sentencing of the defendants, which I attended (I don't know if Perri was there), the judge stated clearly that he would have acquitted the defendants had he been the trier of the facts. He would have reached this conclusion applying his instructions to the jury about fair presentation overriding compliance with rules. He also said he didn't know why the government brought the case. While I agree that the judge's position did not affect the Circuit Court's analysis (because there was a jury), it is another irony of this case that the person the defendants wanted to decide the case would have ruled in their favor. To respond to one of Perri's concerns, I believe I know why the judge did not overturn the jury's decision, but I do not believe it is appropriate for me to speculate in this letter about the reasons for someone else's actions.
Perri says I "missed the mark" in my original letter. Actually, he agrees with what I have said, although he may not realize it. Circuit courts are free to disagree with each other (in the absence of a relevant Supreme Court ruling), although they may well be influenced by a well-reasoned opinion of another circuit. Contrary to the implication in Perri's second paragraph, even a casual reader of my original letter would know I never said (or believed) that a lower court decision does not become law unless the Supreme Court affirms it.
In order to appreciate the mind-set the defendants brought to their work, it is well to remember some of the audit work they performed. Because their audit work raised a serious question about the ability of Valley (an affiliated company) to pay the receivable carried as an asset, the defendants required the debtor to pledge collateral with a value in excess of the receivable. They continued to follow the value of the collateral after the audit report was issued. When the value of the collateral fell below the carrying amount of the receivable, the defendants withdrew the audit report. These latter steps were not then, and are not now, required by generally accepted auditing standards.
In conclusion, I continue to believe that professors Mano, Mouritsen, and Pace have performed a valuable service to the profession by reminding us of the importance of the principle established by Continental Vending. It is a reminder that honorable professionals can have their careers cut short and their lives altered (not for the better) by the whims of a lay jury that doesn't understand the case it is deciding. In my opinion, this is just what happened to the three defendants in Continental Vending. They were wrongly convicted and had to suffer the unwarranted consequences.
Ronald J. Murray, CPA (Retired) Stamford, Conn. Editor's Note: The writer is a former member of the FASB Emerging Issues Task Force (EITF) and Advisory Task Force on the Consolidation Project, the International Accounting Standards Committee (IASC), and the AICPA Accounting Standards Executive Committee (AcSEC).
Ronald J. Murray, CPA (Retired) Stamford, Conn.
Editor's Note: The writer is a former member of the FASB Emerging Issues Task Force (EITF) and Advisory Task Force on the Consolidation Project, the International Accounting Standards Committee (IASC), and the AICPA Accounting Standards Executive Committee (AcSEC).
On Extraordinary Items
I read with interest the article "Extraordinary Items: Time to Eliminate the Classification" (February 2007). The authors noted some interesting trends in the changes of the accounting rules with respect to extraordinary items. I find, however, that the analysis and conclusion are somewhat impractical.
We all agree that U.S. GAAP's treatment of extraordinary items (EI) has morphed over the decades. However, at any given time the treatment for that period would have been consistent for the time of preparation of the financial statements, with little to doubt about period-to-period comparability. The current requirements of SFAS 154 further enforce the retrospective restatement for changes in accounting treatment.
The impracticality test that the authors are referring to with respect to Hurricane Katrina and the September 11, 2001, events are not outside the bounds of GAAP's approach to EI. On the contrary: When EIs can be measured and recognized, GAAP requires that a separate EI recognition occur. When separating costs from interruption and rebuilding is impractical, EI application is also excluded. I believe that in practice, the results are rather consistent as demonstrated by the EITF decision with respect to these two events.
Finally, in a circuitous argument the authors contend that the "extraordinary items category is used so infrequently in practice" that it should be removed as an option. I find that because events are infrequent in occurrence, the EI events are infrequent. The causality shows that any misuse of EI has subsided, not surged.
In practice I find that EI are a helpful line item to transparently express the state of operations and to capture the true nature of the state of the reporting entity. Events that are infrequent in occurrence and unusual in nature do occur in the small to midsized environment from time to time. Including EI recognition in reporting them as results of operations or even as a change to equity balances would be counterproductive to expressing a fair and true representation of the "facts on the ground."
Yigal Rechtman, CPA, CFE, CISM, CITP Buchbinder Tunick & Company, LLP New York, N.Y.
The authors respond:
We stand by our conclusion that EI should no longer be a separate section on the income statement. The primary reason is that elimination of the category is consistent with the convergence of FASB and IASB standards. Similar to the rationale underlying the issuance of SFAS 154 relative to accounting changes, exclusion of the EI category would improve financial reporting by eliminating another, in this case, very narrow difference between the two sets of existing accounting standards.
We also agree with the concept that U.S. GAAP should "morph" as new or different circumstances develop. There does not, however, seem to be any basis for the mere passage of time to create different treatment for the same item. With regard specifically to gains and losses on the retirement of debt, the circumstances did not change, merely the treatment. Such a lack of consistency in the classification of the same item over time seems to be in conflict with the beliefs that accounting information should be transparent and simultaneously facilitate the analysis, understanding, and usefulness of the accounting data to readers. One outcome of convergence is supposed to be similar treatment for similar items—a concept that has not always been applied in the past.
As to the classifications of the financial implications of September 11 and Hurricane Katrina as non-extraordinary, we agree that the difficulty of separation between the direct and indirect costs created a substantive problem. On the other hand, the enormity of these two particular losses for many companies pushed the far limits of materiality. A separate line item was essential for full disclosure; the only question was whether that separate line item would be shown net of, or not net of, the tax effects. There is no bottom-line income differential between showing the items as EI or Other Losses; it is simply a placement issue.
We agree that items that are material, unusual in nature, and infrequent in occurrence in the environment in which the business operates should be separately disclosed to "capture the true nature of the state of the reporting entity." But such separate disclosure can be shown "above the line" in continuing operations and footnoted to provide "a fair and true representation of the facts" that would allow readers to make the most informed assessment of the situation and any potential future implications.
Marcos Massoud, PhD, CPA Peter F. Drucker Graduate School of Management Claremont McKenna College, Claremont, Calif. Cecily Raiborn, PhD, CPA, CMA Texas State University, San Marcos, Texas Joseph Humphrey, PhD, CPA Texas State University, San Marcos, Texas
June 2007 Issue
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Forensic Accounting: Phased Engagements
Forensic Accounting: Skimming
Forensic Accounting: Whistleblowing
More This Issue | Past Issues
©2009 The New York State Society of CPAs. Legal Notices


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Citizenship and Character: Understanding America's Civic Values
Through primary source analysis and historical narratives, students will explore how they can put key civic values into practice, as well as how great Americans have embodied these civic values. Each of the 10 units features a civic value as well as highlights Americans who demonstrated that value. The lesson plans include primary sources, focus questions, and historical narratives. An accompanying interactive CD-ROM is included with the teacher's guide.
Civic Values Discussed: Courage Respect Consideration Perseverance Industry Responsibility Justice Initiative Moderation Integrity

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City's Legislators Vow To Fight Malloy Budget
by Parker Collins | Feb 17, 2013 11:07 am
(3) Comments | Commenting has been closed | E-mail the Author
Posted to: State
"An outrage." "Devastating for the city."
Those were some of the words New Haven state legislators used to describe Gov. Dannel P. Malloy's proposed new $43.8 billion budget.
The legislators made the remarks at a briefing for New Haven aldermen Saturday morning at Yale's police station on Ashmun Street.
They echoed remarks made a day earlier at the Capitol by New Haven Mayor John DeStefano and other Connecticut mayors: That the proposed budget shortchanges cities through a "dishonest" "shell game." Malloy argues he is sending the cities more money, albeit in new form: for education and transportation projects. City officials respond that simultaneous deep cuts to traditional sources of general municipal aid leave them worse off—$13.8 million worse off in New Haven's case. (Click here, here and here to read about that.)
At Saturday's briefing, New Haven's state legislators made clear to the assembled two dozen aldermen that they're standing with the mayors in planning to seek changes as they begin the months-long process of budget hearings and votes.
"This is not the Connecticut I live in. This is not the Connecticut I want my children to grow up in," state Rep. Toni Walker, co-chair of the legislature's powerful Appropriations Committee, told the aldermen.
The legislators focused in particular on health care. Malloy's proposed budget cuts funding to hospitals by $208.1 million in 2014 and by $134.2 million on top of that in 2015. Yale-New Haven Hospital stands to lose $126 million in state funding over two years. (Click here for a story about those cuts, and people's reactions.)
State Rep. Patricia Dillon, who chairs the legislature's Health and Hospitals Subcommittee, called the health-care cuts counter to her mission to "protect our quality of life." State Rep. Juan Candelaria (at left in photo seated with state Reps. Gary Holder-WInfield and Dillon) called Malloy's proposed $1.3 million annual cuts for the Connecticut Mental Health Center an "outrage." Of that full amount, $906,438 comes from eliminating funding for research. According to an internal analysis, CMHC would have to lay off workers, cutting back the number of psychiatrists available to children.
Westville Alderman Adam Marchand called the briefing "a glass of cold water to the face," a reminder of the inextricable link between decisions made in Hartford and New Haven's well-being. He said he plans to inform his constituents in coming weeks about what's at stake in the upcoming state budget battle.
Tags: state budget, Pat Dillon, Juan Candelaria, Toni Walker, Adam Marchand
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posted by: Threefifths on February 17, 2013 5:36pm
Fight what.These are the same Judas Goat leaders who gave us Dan Malloy and are not crying.Keep voting them in.


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The Audi RS7 is a design study by Austrian designer Adriano Mudri which projects his vision of what future Audi products might look like. His RS7 rendering combines multiple design aspects taken from different Audi Group Models. The doors and horizontal lines are clearly inspired by Lamborghini, the rear looks to be taken from the Audi R8, and the LED headlights are another design cue taken from current Audio models.
More pics at QuattroWorld


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Villa Chili is a compound of 2x 1bedroom and 1x 2 Bedroom Bungalow, which accommodates comfortably up to eight adult guests. The villa is located just step away from Ubud's monkey forest and a scenic 80-minute drive from the International Airport. Well known shopping and dining areas in Sanur and Seminyak are less than 60 minutes south.
Villa Chili lays in 1,700 meter square consists of parking area, Cafe, Family Bungalow, Suite Bungalow, Duplex Bungalow, Swimming pool 4m x 9m, and large garden
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by yourgodsdice » Thu Jul 27, 2006 4:16 pm
by bellings » Thu Jul 27, 2006 4:18 pm
yourgodsdice wrote:I'm in first place with the second place guy on my tail, but I noticed that he's +67 innings pitched, which means he only has about just over 400 innings left to pitch this season. Meanwhile, I'm -25 innings, so I'm doing well and maybe could do some intelligent spot starts to help give me more innings. I was wondering how important is this and could it hurt him significantly come the end of the season?
by Tiki Barber's Barber » Thu Jul 27, 2006 4:24 pm
by digger3122 » Fri Jul 28, 2006 4:23 am
by Tiki Barber's Barber » Fri Jul 28, 2006 6:18 am
digger3122 wrote:I have a simlar question. I'm in second, and projected to come in about 40 innings under the maximum, while the first place guy is projected to be more than 140 over. He's fairly far ahead of me in W's, outs, and K's, and I'm behind in saves,but have almost closed the gap (down by 4). If he maintains his pace I should be able to make up some ground, no? I'm also trailing in ERA and WHIP which I know his maxing out won't help, but it gives me time to lower mine (I'm last in WHIP, second to last in ERA, but have been lowering both due to some recent acquisitions and guys pitching better).
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Q&A with Head of the Gulf Coast Restoration Task Force
John Hankinson Jr. |
A newly-minted task force met this week in Pensacola to sort out what damage has been done to the Gulf - and what needs to be done to restore its fragile ecosystems.
It's called the Gulf Coast Ecosystem Restoration Task Force, and the Floridian named as its executive director says they've got a huge task ahead - but he looks forward to making quick progress. John Hankinson Jr. of St. Augustine says the group will take a scientific approach to what needs to be done to protect what he calls a "national treasure.'
The 14-member group includes federal officials as well as environmental regulators from every Gulf State, including the head of Florida's department of Environmental Protection. They have been asked by President Obama to come up with a restoration plan by October.
WUSF's Steve Newborn talks with Hankinson about the group's mission - and his expectations.
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South Florida Gets First Gay Polo League, the Jokes Write Themselves
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That's what's happening April 4 in Wellington. Gay polo teams -- from L.A. to New York -- will battle at the First International Gay Polo Tournament.
Naturally, the rules are the same as straight polo and the so is the, um, equipment. So what's the difference between gay polo and non-gay polo? A spokesperson tells the New York Post: "Of course, the uniforms are a little chic-er . . . the balls are a little nicer, too."
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From Wikipedia, the free encyclopedia - View original article
This article needs additional citations for verification. (January 2009) |
Geek shows were an act in traveling carnivals and circuses of early America and were often part of a larger sideshow.
The Online Etymology Dictionary give the following for "geek": "sideshow freak," 1916, U.S. carnival and circus slang, perhaps a variant of geck "a fool, dupe, simpleton" (1510s), apparently from Low Ger. geck, from an imitative verb found in North Sea Germanic and Scandinavian meaning "to croak, cackle," and also "to mock, cheat." The modern form and the popular use with reference to circus sideshow "wild men" is from 1946, in William Lindsay Gresham's novel Nightmare Alley (made into a film in 1947 starring Tyrone Power).
The billed performer's act consisted of a single geek, who stood in center ring to chase live chickens. It ended with the performer biting the chickens' heads off and swallowing them.[1] The geek shows were often used as openers for what are commonly known as freak shows. It was a matter of pride among circus and carnival professionals not to have traveled with a troupe that included geeks. Geeks were sometimes alcoholics or drug addicts, and could be paid with liquor – especially during Prohibition – or with narcotics.
The term "geek show" is often applied to situations where an audience is drawn to a performance or show where the performance consists of a horrific act that is found distasteful but ultimately entertaining by masses. It may also be used by a single person in reference to an experience which he or she found humiliating but others found entertaining. It is used in derision.
The film noir classic Nightmare Alley (1947) features a sideshow performer (Tyrone Power) who winds up as an alcoholic geek, biting the heads off chickens.
The 1990 Troma film Luther the Geek revolves around a geek named Luther, who eventually becomes a murderer who bites the heads off his victims.
A geek show figures in the Katherine Dunn novel Geek Love (1989). Crystal Lil, the debutante mother of the freaks, met their father while performing as a geek during her summer break from university. Aloysius, the proprietor of the traveling circus, comments that college boys often toured as geeks during their summer breaks, but at the sight of the lovely Crystal Lil and her eagerness they made an exception. During a recounting of her time as a geek, Crystal remarks on how damaged her teeth were from biting the heads off chickens.
In the 1998 Simpsons episode "Bart Carny", Homer and Bart are asked to perform in a geek show to pay off a debt: "You just bite the heads off the chickens and take a bow".[2]
Bob Dylan's "Ballad of a Thin Man", from the 1965 album Highway 61 Revisited, makes a reference to the geek. It is directed at the 'straight' Mr Jones, who is unable to come to terms with the counter culture youth revolution around him:
In the 1995 X-Files episode "Humbug", real-life sideshow performer The Enigma portrays a mostly-mute geek named "The Conundrum." True to geek form, his willingness to eat anything plays a crucial role in resolving the episode's plot.
In Marvel Noir, Norman Osborn has his henchmen all employed from various sideshow attractions. Adrian Toomes was a former Geek, and seems to have lost all conscience, as he devoured Ben Parker.[3]
In the film The Wizard of Gore there is a show that opens with "The Geek" (played by Jeffrey Combs) eating maggots and then bite the head off a rat.


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Senior Member
Junior Member
Hi. You wrote: Second-item: Boots of speed, and then 4th item: Merc treads or sorcerers boots. do you get the doble speed of this or is it just for the other passives?
Haha.. sry I thought you ment boots of swiftness:P then its ok ! The Guide was really nice!
hehe yo, a little mistake: Glyphs: greater SEAL of focus:P haha nothing big just noticed while i tried the build out in theory:P oh yeah, ur offensive mastery tree is missing a point, when summed up, it all gives 20 points and not 21... but i think all ppl wil know where to put the remaining point (hint: CLOUD BURSTER; GIVES 2 SQUIRRELS TO UR TEAM FOR GOOD PLAY)
Btw there's a really nice thing you can do with Hallucinate. If you're extremely good (or lucky) you can dodge any damage that would otherwise hit you for a split secound for example, karthus uses his ult and you'll die if it hits, you uses the skill just exactly before it does the damage and voila the split secound between your normal form and the time it takes to create a copy creates a sort of anti damage rift which nulifies that karthus ult however this isn't easy to do but if you do manage to master it then you won't need to worry about teleporting back when the enemy team got a karthus.
did anyone here check the date on this guide, looks like this thread has been necro'd a number of times. it was dated to back before he got nerfed with the shiv revealing you and jitbs lowered AP ratio. but for a guide from last year its allright.
Pan est un cone
guys check the video on youtube ap shaco lol the guys pwns with this build dont need to move this build rox dude


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Rockets getting good 'pressure' by having full roster
Every Rockets player was available for practice Tuesday afternoon. While it wasn't a full contact practice, coach Kevin McHale said things are looking up with the team's health. McHale said that having a full roster not only gives the team depth, it makes players compete harder for playing time. "When you have full compliment of […]
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Rockets going back to basics with time to practice
Seven days into the month of February, the Rockets have played just two games. As they prepare for their third – in Milwaukee Saturday night – they are thankful for a handful of practice days in the last couple of weeks. "It makes up all the times earlier in the year when we had no […]
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Top 5 Health Scares of '07
Season Shockers
By Edward C. Geehr, M.D.
Published December 30, 2007
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Toxins in your drinking water. "Safe" sex that could cause cancer. While no one should sit around worrying about what might happen, these health threats were all too real in 2007. What else made our list? Here's a recap of the health threats you should know about, and how to avoid them...
1. Oral Sex Linked to Throat Cancer
What happened?
Oral sex can lead to many sexually transmitted diseases (STDs) including herpes, syphilis, gonorrhea, and HIV. But now, an article in the
New England Journal of Medicine
has linked oral sex, the human papilloma virus (HPV) that causes cervical cancer, and throat cancer.
Oral cancer linked to HPV afflicts 11,000 people in the United States each year, about the same number as cervical cancer cases. Throat cancer associated with HPV typically involves the base of the tongue, the tonsils, or the back of the throat.
What's the big deal?
After adjusting for smoking and drinking – two common causes of throat cancer – researchers found that participants who tested positive for HPV were 32 times more likely to have throat cancer. Those with one to five oral sex partners – male or female – were nearly four times more likely to have cancer compared to controls. Those with six or more partners were nearly nine times more likely to have throat cancer.
How to protect yourself
Abstinence is the only guaranteed protection, but if you're having sex, condoms can reduce the risk of genital HPV infection. Studies show that infrequent use of condoms with a new partner increases the risk of throat cancer.
Because throat cancer is rare among people who do not drink or smoke, it's easy to ignore the symptoms – a sore throat, swollen glands, or a cold sore. If you have had oral sex and are experiencing these symptoms, see your doctor immediately. (See related article:
Can Oral Sex Cause Throat Cancer?
2. Mercury Levels in Fish
What happened?
Last summer, the New York City Department of Health released its findings from its Health and Nutrition Examination Survey, the first such survey conducted by a U.S. city. Of 1,811 adults tested, 25% had elevated blood mercury levels. The highest levels were found among Asian women and the affluent.
What's the big deal?
In general, the levels of mercury found in those surveyed posed little, if any, risk to adults. But elevated blood mercury levels in expectant mothers may cause cognitive delays in their children. In the survey, women ages 20-29 had blood mercury levels three times the national average.
Is there evidence that mercury levels in fish are rising? A recent Princeton University study suggests not. Researchers compared mercury levels in recently caught tuna with tuna captured in the 1970s and found the levels unchanged.
How to protect yourself
King mackerel, shark, swordfish, and tilefish have the highest levels of mercury. The next highest levels belong to Chilean sea bass, grouper, marlin, orange roughy, tuna steaks, and sushi grade tuna. The safest group: anchovies, butterfish, catfish, cod, haddock, hake, herring, jack smelt, mullet, Atlantic mackerel, ocean perch, pollock, ocean salmon, tilapia, trout, whitefish, clams, and oysters.
Women of child-bearing age or those who may be expecting should avoid fish that contain high mercury levels. This population should eat no more than two meals per week of low-mercury fish or five meals of those lowest in mercury: shrimp, clams, tilapia, and wild salmon. (See related article:
A Fishy Matter
3. STDs on the Rise
What happened?
The Centers for Disease Control and Prevention (CDC) estimates 19 million people will become infected with one or more STDs this year, and roughly half of those will contract lifelong infections. The agency's annual report indicates a rise in chlamydia, gonorrhea and syphilis.
Chlamydia is the most commonly reported STD in the U.S., affecting roughly 2% of the U.S. population. Adults ages 18-26 are at the highest risk of infection, with a prevalence of 4.2%. In 2006, more than one million new cases surfaced, an increase of 5.6%.
Gonorrhea is the second most commonly reported STD with more than 360,000 cases reported in 2006. Actual cases may be about twice that number.
Despite decreases before 2000, the incidence of syphilis also increased between 2001 and 2006, primarily among homosexual men, with slight increases among women.
What's the big deal?
Unless detected and treated early, these STDs can lead to serious health complications. Chlamydia is particularly insidious: About three-quarters of infected women and half of infected men have no symptoms. Symptoms – when they do occur – usually appear within one to three weeks after exposure. The disease can be transmitted during vaginal, anal or oral sex. It can also be passed from an infected mother to her newborn during vaginal delivery. Because chlamydia is a "silent" disease, serious complications may arise before a woman realizes the problem exists. An estimated 2.8 million infected women go untreated.
Gonorrhea infections, like those from chlamydia, are a major cause of pelvic inflammatory disease (PID), ectopic pregnancy and infertility. And, like chlamydia, many cases go undiagnosed and unreported. From the mid-1970s to the late 1990s, reported cases declined 74% and plateaued until 2004. Since then, cases have been rising.
Syphilis, like chlamydia and gonorrhea, can be treated with antibiotics. Left untreated, syphilis progresses beyond the chancre, or ulcerous, stage to the secondary stage marked by a rash, fever, swollen glands, muscle aches, and fatigue. Eventually it can progress to a dangerous late stage, which can damage the brain, nerves, eyes, heart, blood vessels, liver and joints, or cause death.
Women with syphilis can transmit the disease to their newborns, which can result in stillbirth or death shortly after birth. Babies who survive may be victims of deformities and brain damage.
How to protect yourself
The only surefire protection is to avoid sex altogether. If you do have sex, have as few sexual partners as possible and ask about their sexual history (including STDs). And always wear or ask your partner to wear a condom, which can lower your risk. (See related article:
STDs On the Rise
4. MRSA "Superbug" Becoming More Common
What happened?
Over the past several years, a kind of staph bacteria called
methicillin-resistant staphylococcus aureus
(MRSA) has been infecting people outside its usual hospital stomping grounds. The infections, known as community-acquired MRSA (CA-MRSA), herald the emergence of "superbugs." Many of these infections are occurring among our youth; the average age of a person with CA-MRSA is 23 years old compared to 68 years old for those with the hospital version.
About 1% of the population carries MRSA. And about 25%-30% of those people carry the bacteria in their noses. If they touch or share equipment, toys or personal items, the bacteria can spread. The CDC reported in 2003 that 12% of those with MRSA had the community version, a dramatic increase. One study of CA-MRSA among children in
found a 14-fold increase in cases between 1999 and 2001.
What's the big deal?
CA-MRSA can cause serious skin, soft tissue and lung infections that are resistant to many antibiotics. Although death is rare, the infections can be aggressive, particularly among those who have weakened immune systems such as children, diabetics or those on steroid medications. In children – who have less well-developed immune systems – MRSA is more likely to cause a dangerous form of pneumonia.
The most common factors associated with CA-MRSA are:
Contact sports
Shared towels or athletic equipment
Weakened immune systems
Crowded or unsanitary conditions
Association with health-care workers.
Day care settings are a common source of infection. Contact sports also facilitate transmission of superbugs through skin-to-skin contact and shared equipment. Sports clubs can facilitate transmission often due to inadequate cleaning of equipment. Military training camps, prisons and college dormitories are other breeding grounds. Health care workers are likely a source of the spread of infections; they may acquire the bacteria on the job and carry them into the community.
How to protect yourself
Keep your hands clean, cover any cuts or scrapes with a bandage, and avoid sharing towels or equipment. If you have an unexplained pimple or boil that is red, swollen or has a pus-like discharge, contact your doctor. The infection may be treated with antibiotics if caught early.
5. New Concerns About Plastic Bottles
What happened?
An ingredient in plastics, bisphenol A (BPA), may be causing a range of health problems in humans, according to a report in the journal
Reproductive Toxicology.
The problems could include reproductive disorders such as fibroids, endometriosis, cystic ovaries, and cancers. Previous studies had found links to prostate and breast cancer in animals exposed to low doses.
What's the big deal?
BPA is found in a variety of products, including baby bottles, pacifiers, sports bottles, large water cooler containers, microwave-oven dishes, canned food liners, cosmetics, and some dental sealants. Each year, U.S. production is 2.3 billion pounds. Previous studies have established minute quantities of BPA in humans.
Thus far, no governmental agency in Europe or the U.S. has placed restrictions on products made from BPA. European and Japanese experts point to a lack of evidence, noting that the metabolic differences between mice and humans make it difficult to infer human danger.
Scientists favoring restrictions note that the compound mimics the female hormone estrogen, which in female fetuses and young children could lead to reproductive abnormalities. BPA levels detected in lab animals are consistent with levels detected in human fetal blood. And in the U.S., the CDC found traces of BPA in 95% of urine samples tested. Researchers in Japan have detected BPA in fetal amniotic fluid and the umbilical cords of newborns.
Various short- and long-term studies indicate no convincing evidence that BPA causes cancer in animals, although some experts dispute that conclusion. The European Union found that only extremely high levels of BPA affect reproduction.
How to protect yourself
For those who don't want to wait for more conclusive results, avoid using plastic containers in microwave ovens. Use glass or ceramic bowls instead. Replace plastic wraps with waxed paper or paper towels, especially over warmed or heated foods. And don't heat liquids or foods in polycarbonate bottles like baby or sports bottles, or in any product that contains BPA. (See related article:
Are Plastic Bottles Bad for You?
What Really Causes Cancer? Myths vs. Facts
Cell phones, makeup, bug spray, and even fresh produce all have been rumored to cause cancer. But should you believe every cancer myth you hear? Can you discern fact from fiction? When it comes to protecting yourself from cancer, you need to know which seemingly obscure myths may actually be true. How much do you know about your everyday cancer risks? Find out now with this
cancer quiz
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What does DASP mean in Hardware?
This page is about the meanings of the acronym/abbreviation/shorthand DASP in the Computing field in general and in the Hardware terminology in particular.
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Use the citation below to add this abbreviation to your bibliography:
"DASP." Abbreviations.com. STANDS4 LLC, 2015. Web. 5 Mar. 2015. <http://www.abbreviations.com/term/580104>.
DASP also stands for:
- Daspdynamic Adaptive Speculative Preprocessor
- Deacon Active Site Profiler
- Delaware
- Delaware Association of School Psychologists
- Dell Authorized Service Partner
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Wrestling: Lockport clinches first state berth
Lockport's Shaun'Qae McMurtry (top) beat Plainfield Central'sKyle Ledbetter in the 160 pound match, during the
Sectional Duels at Lockport High School February, 21, 2012.
| Ray Luna ~ For Sun-Times Media
Updated: February 21, 2012 11:18PM
Lockport Central's gymnasium has hosted many memorable events during its rich history. A special moment was added to that Tuesday night.
The Porters advanced to the dual-team state tournament for the first time via a 33-23 sectional victory over Plainfield Central.
As a result, Lockport (19-4) advances to Saturday's Class 3A quarterfinals in Bloomington where it will meet Sandburg.
"I knew that this would be a cool atmosphere. It was loud and there were a lot of people here watching two good teams," Lockport coach Josh Oster said. "This was a showcase piece for wrestling."
The Porters won eight matches and had a 9-5 edge in bonus points to deprive the Wildcats (10-8) of their second state trip in three years.
"The environment was awesome. It's something that the kids will remember the rest of their lives," Wildcats coach Jim Kappas said. "All of our guys battled; that's all that you can ask for."
Lockport wrapped things up with two matches left when Tony Rossi got a pin in 5:32 over Tommy Kokkines at 138 to give the hosts a 33-13 lead.
"It felt good to get the first pin of the night to secure the dual and give us our first state tournament berth," Rossi said. "It was a great venue and the big crowd helped me to get that fall."
The Porters won four of the first five matches to take a 14-4 lead, with Eric Dietz (170) and Luis Montoya (195) collecting major decisions for the hosts and Jordan Ellingwood (182) doing the same for the Wildcats.
Central's Kyle Ledbetter fell 11-4 to individual state champ Shaun'Qae McMurtry at 160 and the Wildcats' Greg Cameron fell 7-4 to state champion Brad Johnson at 220.
The Wildcats got a 17-12 win from Mike Farr over John Jaso at 285, but Lockport answered with a technical fall from Brian Rossi (106) and a major decision from Austin Strzelczyk (113).
After Central's Nick Nasenbeny edged Dominic Naso 3-2 at 120, the Porters' Dan Radcliffe won a major decision. The Wildcats' Nathan Davis beat Vince Dietz 10-4 at 132.
The Wildcats got a pin from Ryan Holzrichter (145) and a major decision from Mike Marro (152).
"I was glad that a lot of our friends came out since wrestling normally isn't a big thing, so that was exciting," Radcliffe said. "I thought the way we matched up with them was really nice."
© 2015 Sun-Times Media, LLC. All rights reserved. This material may not be copied or distributed without permission. For more information about reprints and permissions, visit www.suntimesreprints.com. To order a reprint of this article, click here.
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"A caper," Henri glowers.
"Do you presume to tell us what is in this stock?" Henri huffs, eyes flashing.
"It's a rat turd," says the unflappable Sutherland, holding up the pellet for closer inspection.
"A what?"
"A rat turd," Sutherland enunciates clearly, savoring Henri's mounting hysteria.
"A cay-per!" Henri growls, clenching his teeth.
"A rat turd."
"A cay-per!"
"If it's a caper, eat it," Sutherland says, ending the discussion.
Henri watches in silence as Sutherland deposits the rat turd in a sample jar. "I'm going to bring you up for permit revocation, Henri," Sutherland says with quiet glee as he continues to wend his way through the kitchen. "You're charging way too much to be serving crap like that in here."
Sixteen years later in Miami, life imitates the movies. Poorly paid and persnickety inspectors continue to strike fear in Miami's bastions of taste and trendiness, chefs complain of harassment, and exclusive enclaves such as the Country Club of Coral Gables are unceremoniously admonished as if they were third-rate greasy spoons.
In the spring of last year, the country club was fined $1900 for failing to eliminate vermin, among other violations. Coconut Grove's Janjo's, whose 1992 opening marked the Miami debut of celebrated San Francisco chef Jan Jorgensen, was fined $1100 this past April after being flagged for twelve violations of the state health code. (Janjo's has since closed for unrelated reasons.) And the owners of Sun Inn II, a popular Chinese restaurant in Coral Gables, offered to shut their eatery voluntarily on April 27, 1994. Spurred to action by a customer's complaint of diarrhea and vomiting after lunching on Sun Inn's chicken and broccoli, a state health inspector had visited the restaurant three days earlier. "At the time of the inspection, [I] found storage areas dirty, the presence of rodent droppings all over the restaurant, rodent holes in the walls," the April 24 inspection report states. It was the sixth time in two years the restaurant had been cited for rodent droppings.
The penalties suffered by such egregious violators would seem to indicate that the inspection system works, that it will ensure there'll be no strange garnishes on your carpaccio, no unidentifiable objects in the bouillabaisse. But an extensive review of health-inspection records kept by the state Division of Hotels and Restaurants, the regulatory agency charged with licensing food service and public lodging establishments and making sure they comply with state requirements for safety and sanitation, reveals enforcement patterns that are haphazard at best.
Records at the agency, which is part of the Florida Department of Business and Professional Regulation, show that few restaurants are visited on a regular basis by health inspectors, and fewer still are punished for health-code violations. Despite new training programs meant to standardize the inspection process, alleged violations are often a question of perception. What one inspector sees as critical, another will view as insignificant.
A 476-page tally of last year's inspections reveals that no Dade County restaurant was inspected more than three times in 1993, and most were visited only once or twice. The inspection files of more than 70 restaurants pulled at random portray an agency overwhelmed by its responsibilities. While some restaurants were inspected days or weeks apart, others went without a visit for more than a year. According to Paul Kita, the district administrator for the Division of Hotels and Restaurants in charge of Dade and Monroe counties, each restaurant should have been inspected between two and four times each year, depending on its record of violations the previous year.
As Kita describes it, the process sounds orderly. Inspectors arrive unannounced, check off boxes on a form listing 57 possible violations, and hand over the paperwork to the division's data-entry clerks. If violations are few and minor, the restaurant owner will be told to remedy them by the next routine inspection. If the violations are more serious, the inspector will order the proprietor to correct them by a certain date, usually within a week of the first inspection. If the violations are rectified, the matter is considered closed. If they persist, the inspector can give the owner another chance (and another warning) or issue a "notice to show cause," which automatically prompts a hearing and usually a fine. "Very rarely do we get to that point," says hearing officer Fred Fluty. "Most people wind up taking care of business."
Indeed, only a few dozen hearings were held during the past two years. And only 24 restaurants -- of approximately 6000 in Dade County -- were fined $1000 or more. (See sidebar, page 15.)
State law allows regulators to revoke the operating license of any eatery failing to comply with the health code, but such actions are more common in the movies than in real life. In lieu of paying a fine and remaining open for business, a restaurant can choose to close its doors one day for every $100 in penalties. Once the violations are corrected, the restaurants can reopen after they've been reinspected. During the past two years, six establishments in Dade County voluntarily closed under these conditions.


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Water Minister defends his actions on Wivenhoe
PUBLISHED: 02 Aug 2011 08:51:00 | UPDATED: 05 Aug 2011 04:07:20PUBLISHED: 03 Aug 2011 PRINT EDITION: 03 Aug 2011Matthew Cranston
Queensland's Water Utilities Minister, Stephen Robertson, is resisting pressure to step aside amid criticism of his handling of Brisbane's worst floods in 40 years.
The Queensland Floods Commission said in its interim report on Monday that there was confusion between bureaucrats over water releases from the Wivenhoe Dam that hit the city in January and the minister in charge "did nothing to resolve this confusion".
Mr Robertson yesterday said he would seek to change the law to remove the ambiguity over who was responsible for managing the large dam west of Brisbane.
He had instructed his department to fast-track an investigation into whether the Wivenhoe Dam walls could be extended to make flooding less likely. He has also asked his key water agencies, including Seqwater, to accelerate implementation of the commission's recommendations.
Opposition parliamentary leader Jeff Seeney said Premier Anna Bligh's refusal to sack Mr Robertson showed she lacked the authority to stamp out ministerial incompetence.
"Stephen Robertson has been found to be asleep at the wheel on dam management," Mr Seeney said.
The commission's report found that even today, reducing water levels of the city's dams, including 25 per cent of the water in Wivenhoe, was not straightforward.
"Once again, the relevant responsibilities were not the subject of clear understanding," the report said.
Ms Bligh stood by Mr Robertson, saying: "The minister, like anybody, can only operate on the advice they have." She said a faster decision on lowering dam levels before Brisbane's devastating floods would have changed nothing and the city would still have been flooded.
Mr Robertson had asked about dropping dam levels as soon as he was warned of the impending wet season and therefore had done his job.
"If he'd got the advice not to lower the dam levels two weeks earlier than he got it, the outcome would have been exactly the same," she told reporters.
Mr Robertson said his decision-making process had to be understood in "real time".
"About 80 per cent of the full supply level of Wivenhoe Dam was flowing into that [Wivenhoe] dam . . . at the very time that I was receiving advice about whether or not to reduce the levels," he told state Parliament.
"Arguably it would have been virtually impossible to have actually performed a major reduction in those levels at the same time as 860,000 megalitres of water was flowing into the dam."
with AAP
The Australian Financial Review
Related News
Read more
People | Campbell Newman, Anna Bligh, Stephen Robertson, Jeff Seeney |
Topics | Accidents & Emergencies, Energy & Utilities /Water , Politics /Queensland Politics |


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Grant Park
This park features a pavilion with tables, a gazebo, fountain, a play lot, basketball court, historic cannons and monuments, and a walk bridge across the Galena River to Galena's downtown historic shopping district.
CITY: Galena
Hornbaker Gardens
Hornbaker Gardens is a family owned and operated nursery specializing in perennial flowers. Large collections of hostas, daylilies, iris and other perennials draw plant enthusiasts from all over the Midwest to this nursery in the country. Whatever we get interested in as gardeners, we seem to start providing for our customers as well. Thus, the offerings of granite and pottery, bronze sculptures and rusty metal artwork. In 2008, we put up a new building which we call The Shop at Hornbaker Gardens. It is stocked with garden art and other garden accessories where you are sure to find something unique for your garden.
CITY: Princeton
The family fun here includes go-karts, off-road ATVs, miniature golf, batting cages, bumper boats and more. Open daily April through November 1.
CITY: Peoria
Peabody River King State Fish Wildlife Area
Boat docks and fishing areas are easily accessed for all skill levels - even special docks for kids.
CITY: Baldwin
Mississippi River Lodge
Our Mississippi River Lodge is located right on the banks on the Mighty Mississippi River between Savanna and Thomson Illinois and offers awe-inspiring views from every angle. We offer 4 bedrooms, 3 baths, living room with fireplace & big screen TV, deck with grill, a fully stocked kitchen and much more! If you are a river lover, this is the place for you. Fishing, water skiing, tubing, or cruising up the river, it's all here for your enjoyment. Since we are located on Big Slough, off of the main channel of the river, you can have fun without having to deal with a lot of river traffic. Access to the main channel is easy if you want to cruise the river. Only five miles up the river is Lower Sabula Lake which offers a great new sand beach. There is a public boat launch only a quarter mile from the house and a dock is provided to moor your boat at the house. If you do not have a boat, you can fish off the dock or the bank.
CITY: Thomson
Windmont Park
Windmont Park, a 20-acre site on the city's southwest side, is one of the most attractive settings of any park in the Midwest. A lagoon is surrounded by a large variety of trees and shrubs, and the eye is drawn to an iron footbridge that crosses the lagoon. There's also a sidewalk that circles the water. A fountain donated to the park by a group of citizens adds a finishing touch to the scene. Recently installed at Windmont were an disabled accessible fishing pier, a new shelter, playground equipment and wider sidewalks for walkers enjoying the jaunt around the lagoon.
CITY: Kewanee
Mt. Carroll Garden Walk
Stroll the brick streets and enjoy unique historic architecture while viewing beautiful flower, perennial and water gardens. Garden vendors and a farmer's market will be stationed in the Courthouse Square.
CITY: Mount Carroll
Hennepin Canal Parkway State Park
The Hennepin Canal State Park, a 104-mile linear park, is a rustic, historic, educational, and recreational jewel spanning five counties and includes the entire width of Henry County with access points in Annawan, Atkinson, Geneseo, and Colona. It offers an up-close look at a fascinating piece of transportation history. It is popular with bicyclists who ride from town to town exploring the history, dining, lodging, and entertainment possibilities as they travel. The canal multi-purpose recreational trail is a portion of the American Discovery Trail, a 6,800-mile coast-to-coast trail devoted to non-motorized use. It is also part of the Grand Illinois Trail, a 535-mile loop through northern Illinois. The tree-lined park is a refuge with prairie restorations and wetlands slicing through corn and soybean farmland. Home to diverse flora and fauna, it has become a favorite for bird watchers and prairie enthusiasts. It offers numerous year-round opportunities to boat, hike, bike, fish, ride horseback, snowmobile, ice skate, and cross-country ski. Explore Henry County's jewel – the Hennepin Canal. In wintertime experience the longest snowmobile trail in the state -- 91 miles on the tow path. You can use the ice at your own risk, but pay heed to the locks, bridges and culverts where the ice likely is thinner than the rest of the canal. Bring your blades, skating along the canal is free! Keep in mind the rule is there must be 4" of snow and 6" of frost on canal for route to be open. Call the Visitor Center for automated message.
CITY: Atkinson
Tanner's Orchard
Central Illinois' most unique farm market. Wagon rides, playground, corn maze, farm animals, Apple Express train. Farm market filled with unique gifts, fresh produce and specialty foods such as jams, salsas, soups, etc. The large bakery provides an assortment of fresh baked goods and a great lunch on weekdays. Lunch served on weekends in September and October from The Old Market Eatery.
CITY: Speer
Aquatic Center
Splash around at the Aquatic Center. Climb up four stories and launch down your choice of two waterslides with more than 320 feet of winding turns and diving wells, or take a dip in the pool.
CITY: Wood River
Brown's Oakridge Zoo
Browns Oakridge Zoo is a family owned and operated zoo established in 1990. Beginning with a single pot bellied pig and a few whitetail deer, the number of species housed at the zoo has grown to include five Siberian tigers, several black bears, two lions, and many more exotic and domestic animals. Over the years we have taken in many abandoned animals. A total of 152 lion and tiger cubs, abandoned in captivity have been reared here. Most of our animals have been raised in the house, and have had a lot of human contact. You won't just get to see the animals here, but you will be able to have hands on contact. Imagine being able to hold a lion, tiger, or bear cub. It brings out the kid in all of us.
CITY: Smithfield
Kayak Quincy
Experience the Mississippi River from a new and unique perspective! These 2- hour tours include basic instruction in how to properly pilot a kayak and guided tour of the Quincy Bay and river area. The guided tour includes all necessary equipment as well as instruction and tour, both given by a certified instructor and Mississippi River enthusiast. Open June through September. Self-guided tours/kayak rentals are also available. Reservations required. Call the Quincy Area Convention and Visitors Bureau for more information or reservations! 217-214-3700.
CITY: Quincy
Bilbrey Farms
Just outside of Edwardsville, Bilbrey Farms is home to exotic animals and trained birds. Come feed the animals or stay at the bed and breakfast.
CITY: Edwardsville
Whitewater Junction - Aquatic Park
Whitewater Junction is a railroad-themed aquatic facility. Two water slides, spray toys, zero depth edge and shallow water play area.
CITY: Rock Island
Scenic Bluff Ranch
Situated in the majestic hills of Savanna on more than 350 acres with access to over 24 miles of trails, Scenic Bluff Ranch is a fun and friendly haven, with a caring atmosphere, which makes riding horses a pleasure. Established in 1997 and designed with horse and rider in mind, we cater to all disciplines and breeds and we have plenty to offer everyone; from the inexperienced to the seasoned rider. Ride our trails with your horse or rent our facility for your event.
CITY: Savanna
Sentinel & Sunset Trails
The highest pint in Illinois is 1,257 feet located in the northwest corner of the state. That's where you'll find Mississippi Palisades State Park and the Sentinel and Sunset Trails. The park has 2,500 acres of wooded ravines and canyons. The Palisades are a line of vertical cliffs that rise up from the shore of Buffalo Lake. Hiking to the top provides tremendous views and an overwhelming sense of accomplishment. The two trails are strenuous due to the elevation change, but at approximately 3.7 miles, shouldn't take too long for you to experience the sense of adventure in nature or burning in your legs.
CITY: Savanna
Pleasant Ridge Park
Tucked back away from the street, a relaxing place to get away from it all is Pleasant Ridge Park. The centerpiece is the Kensella Log Home.
CITY: Fairview Heights
Cedar Ridge Whitetails, LLC
Trophy whitetail hunts in scenic Southernmost IL. Hunts are offered September 15th through December. The farm consists of mature timber, pine and cedar thickets, thick draws and open area food plots. All hunts are with an experienced guide.
CITY: Karnak
Huff's Miniature Horses
Observe a small herd of miniature horses, and even groom the patient ones. Be sure to call and make a reservation.
CITY: Mount Carroll
Sherwood Forest
During Christmas, Sherwood Forest is adorned with decorations and twinkling lights. Any time of year view a variety of animals, including turkeys, rabbits, peacocks, llamas, and miniature goats and deer.
CITY: Prophetstown
Wilson Park
Wilson Park offers baseball fields, walking trails, picnic shelters, and much more. Each year the 74-acre park is replanted with seasonal flowers and plants.
CITY: Granite City
Tri-State Market Pumpkin Barn
Open-air market offering fresh produce, honey, jams, veggies. October family fun: pumpkins, apples, bounce house, corn maze, hay rides, farm animals and food.
CITY: East Dubuque
Lakewood Resort and Gardens
Sportsman's paradise. Permanent wooded seasonal sites, tent camping. Acres of remote backpacking. Guided deer hunting (archery only), turkey hunt.
CITY: Savanna
Winston Tunnel State Natural Area
230 acres for public hunting, hiking, nature viewing and an historic railroad tunnel.
CITY: Galena
Ratz Memorial Park and Lincoln Park
Located in Red Bud, these parks feature picnic shelters, and plenty of playground equipment. Both are great places to take the kids.
CITY: Red Bud
Newman Golf Course
This 18-hole course provides a great test of golf acumen, with rolling terrain and a superb back nine.
CITY: Peoria
Atkinson Motorsport Campground
Enjoy your stay at the state of the art campground. There are 28 sites that will easily accommodate a 40' motor-home and then some! All sites have electricity and water, while some have sewer. A dump station is at the east end of the campground. There are 6 total shower houses also available: Each room has a shower, toilet, sink and hooks to hang your towel. Enjoy your evenings with a fire in the public use area. This is a great place for getting to know your neighbors and sharing stories about your day of riding and fun!
CITY: Atkinson
Coyote Creek Golf Club
Championship course with a country club atmosphere. A challenging 18-hole course designed by the late Bruce Borland, senior designer for Jack Nicklaus.
CITY: Bartonville
Scotties Fun Spot
Quincy's newest indoor attraction, offering Laser tag, Spin Zone Bumper Cars, Ball-O-City, Mini-Lane Bowling, and large game arcade along with indoor skating arena and Winners Grill Restaurant. Open daily from 10 am-9pm and Sundays at 11 am. Fri/Sat open until 11 pm.
CITY: Quincy
Horseshoe Lake Hiking/Biking Trail
A 5.5 mile trail that takes in the beauty of Horseshoe Lake. Bike rental is available at Melton's on East Side Dr. 618-776-5504. Horseshoe Lake is just east of IL Rt 3 in Alexander Co, 7 miles north of Cairo.
CITY: Olive Branch
Ray Norbut State Fish and Wildlife Area
With nearly 1,100 of its 1,380 acres primarily composed of oak and hickory stands, this area offers exceptional habitat for deer and squirrel, and is a good hunting area as well. In the winter, sight-seers ofter spot bald eagles along the Illinois River.
CITY: Griggsville
Melvin Price Memorial Park
The 24-acre park has a pavilion, walking trails, and many other amenities. It is also the site of the Veterans of All Wars Memorial and the September 11 Memorial.
CITY: Swansea
Fin and Feather Campground
Campground for camping, hunting, and fishing. Located on backwaters of Mississippi River with boat rental, canoe rental, motor rentals, bait shop, concessions and canoe access
CITY: Thomson
Spring Lake Park
Spring Lake Park in Macomb, IL. has three different singletrack trails ranging in intermediate to difficult. At 10 miles in length this park has a nice smattering of everything an adrenaline junky would want. The trails here are tight in some spots with a few ladder bridges, log piles and even a teeter-totter, and the hills just keep coming with jumps that make you feel weightless.
CITY: Macomb
Family Fun Tyme
Located in Maryville, this facility has an indoor arcade, batting cages and lots more fun for kids. Alfonzo's Restaurant is right next door for pizza lovers.
CITY: Maryville
Sand Ridge State Forest
The largest of all the state forests in Illinois. Covers 7,100 acres of native oak-hickory forests and pine plantations. Supports diverse desert flora and fauna in its sandy landscape as well as also offering a variety of recreational facilities.
CITY: Forest City
Big River State Forest
Encompassing more than 3,000 acres along the Mississippi River, Big River State Forest is a remnant of woodland that once bordered the vast prairies. The 1-½ mile Lincoln Hiking Trail commemorates Abraham Lincoln's march through the area in 1832.
CITY: Keithsburg
Scheve Park
This expansive park features picnic areas, baseball and softball fields, playgrounds, tennis courts, horseshoe pits, and sand volleyball courts. The centerpiece of the park is an old train depot, a full-size caboose, and a train car that can be reserved for groups.
CITY: Mascoutah
Centerfield Park
Spend the day tackling go-karts, miniature golf, batting cages, bumper boats and a video arcade.
CITY: O'Fallon
Golf Learning Center and Academy
All-weather heated and lighted driving range that recreates golf course hole layouts. Indoor and outdoor practice greens, indoor hitting stations and a 9-hole pitch and putt course.
CITY: Peoria
Fults Hill Prairie State Nature Preserve
The preserve consists of nearly 1,000 acres of both upland prairie and lowland wetland marshes. A variety of plants and animals can be found in the preserve, some common, and some cannot be found anywhere else in the state.
CITY: Prairie du Rocher
EastPort Marina
One of the area's premier marinas, EastPort Marina is located along Illinois Route 116, at mile marker 164.5 on the Illinois River. Rated Four Anchors in the Quimby Cruising Guide, this East Peoria marina is presently lined with 280 slips ranging from 25 to 50 feet in length. Boaters are welcome to stop and spend a few days enjoying the marina and its many amenities, as well as the entertainment opportunities in East Peoria and the the Peoria area.
CITY: East Peoria
Bluffdale Vacation Farm
Bluffdale is an Illinois farm vacation dude ranch and bed & breakfast. Parent Magazine's "Top 10 Family Resorts in North America." Our family has been welcoming guests to our historic Illinois farm near Eldred, Illinois since 1963. Recreation activities include horseback riding, boating, fishing, swimming, hayrides, bonfires, sing-alongs and more. Bluffdale is famous for its generous home cooked meals with home baked bread, rolls and pies. Our luxury cabins, featuring a fireplace and hot tub, are ideal for romantic getaway weekend or honeymoon bed & breakfast lodging. Spring brings a wide variety of wildflowers and morel mushrooms. In fall the bluffs make a colorful drive and eagle watch from Alton to Bluffdale along the Great River Road, a National Scenic Byway. Check our website for rates and availability.
CITY: Eldred
Mt. Sterling Lake
Come for the weekend or stay a week. Picturesque Mt. Sterling Lake is the perfect camping or fishing spot for any length of stay. Tent and RV camping sites are available as well as picnic pavilions.
CITY: Mount Sterling
Eagle Point Horseback Riding Farm & Eagle Point Paintball Games
Horseback riding for young and old. Trails follow Elkhorn Creek. Great for the more experienced rider. Paintball field is on island off Elkhorn Creek.
CITY: Milledgeville
Kellogg Golf Course
Challenging 27 holes of golf and driving range in a country setting with rolling terrain, water and bunkers.
CITY: Peoria
Detweiller Golf Course
9-hole executive course with beautiful views of the Illinois River. Great for beginners and seniors.
CITY: Peoria
Leo Donovan Golf Course
Established in 1929, the Leo Donovan Golf Course is an oasis in the city. Beautiful rolling, irrigated terrain combines with water and bunkers to make a 6,168 yard, 18 hole course preferred by golfers with diverse handicaps. Donovan Golf Course is part of the Peoria Park District Golf system.
CITY: Peoria
Fults Hill Prairie/Kidd Lake Marsh State Natural Area
This natural area comprimises 532 acres of forest, prairie and flowering trees, with a trail and pond.
CITY: East St. Louis
Fon du Lac Golf Course
This nine-hole course is challenging for the experienced golfer, but also beginner-friendly for the novice. Great for a quick round and easy on your pocketbook.
CITY: East Peoria
Quad Cities CVB Bike Rentals
Bike rentals through the Quad Cities Convention & Visitors Bureau are available at their Visitor Center located at 1601 River Drive, Suite 110 in Moline. Bikes are available in a variety of sizes and come with locks and helmets. They also offer Kiddie Trailers to hook on the back of adult bikes for toddlers and small bikes that can be attached to the adult bike for children still needing training wheels. Rentals are available from Memorial Day through October. Rent by the day or by the hour.
CITY: Rock Island
Mississippi River Trail
Situated in Sunset Park in Rock Island is the Mississippi River Trail. Listed as a difficult trial, mainly due to its length and many portions not protected by shade, this asphalt trail hugs the bank of the river as you move through parks, industrial sections, downtown business districts and small river towns.
CITY: Rock Island
Julius J. Knobeloch State Nature Preserve
Beautiful. untouched nature preserve which way originally purchased by the Knobeloch family in 1874. After a family disagreement, the land was auctioned off to the nature conservancy and then sold to the Illinois Department of Natural Resources.
CITY: Freeburg
U.S. Lock & Dam 13
Boats of all kinds pass through the locks, and visitors can view the river traffic from just a few feet away.
CITY: Fulton
Kaskaskia River State Fish and Widlife Area
One of the largest state-owned and managed sites in Illinois, located 35 miles southeast of St. Louis. The land and water area total more than 20,000 acres of river and bottomland. It contains 36 miles of river.
CITY: Baldwin
Channel Cat Water Taxi
Channel Cat makes stops between five docks in the Quad Cities area. Each boat accommodates 47 people and seven bicycles. The Channel Cat offers a wonderful opportunity to get out on the mighty Mississippi River and see it up close. You can get on and get off at the various docks and enjoy nearby attractions and riverfront bike trails. One fare is good all day!
CITY: Moline
Mount Carroll Bowling Center
Join us for bowling -- stay for the fun! Full-service bowling center plus cosmic bowling, leagues and restaurant with daily specials. We can also host birthday parties.
CITY: Mount Carroll
Tri City Port District
This site is on the Granite City Canal, near the Lock and Dam on the Mississippi River. Tri City Port is a duty-free foreign port, as well as a loading facility for farm and other products being barged on the river.
CITY: Granite City
Fulton County Camping & Recreation Area
Enjoy camping, hiking, fishing and other outdoor recreational activities.
CITY: St. David
Eagle Ridge Inn & Resort Golf
Eagle Ridge Resort & Spa is home to four award-winning golf courses. As Illinois' largest golf resort, Eagle Ridge has become the premier destination for golfers from throughout the Midwest. The General course, the resort's crowning achievement, is ranked by Golf Digest magazine as one of America's top 100 greatest golf courses. The North Course sports elevated tees, long vistas through the countryside, rolling fairways and large undulating greens. Carved through a heavily wooded valley, a stream and natural rock outcroppings create dramatic views at the South Course. Lastly, an excellent test of accuracy, shot making and putting touch makes the par 34, nine-hole East Course unique.
CITY: Galena
Annbriar Golf Course
Ranked seventh-best golf course in the state of Illinois, Annbriar is an 18-hole, par 72 course. Photo Credit-Annibriar-Golf-Course
CITY: Waterloo
Banner Marsh State Fish and Wildlife Area
Fishing, boating, picnicking in the out-of-doors.
CITY: Canton
Woodland Park
50-acre wooded city park located in the heart of Collinsville. Amenities consist of picnic shelters, playgrounds, fishing lake, and softball diamond.
CITY: Collinsville
Acorns Golf Links
Acorns Golf Links is located in Waterloo, Illinois featuring 6,701 yards of golf from the longest tees for a par of 72 . The course rating is 72.3 and it has a slope rating of 125. You will not find subdivision golf at Acorns; just nature, beautiful scenery, challenging design, and you. Making Acorns the premier public course to test your game, have fun with good friends, or to get away from your daily hussle and bussle. Acorns features zoysia fairways, five tee boxes; matching every level of golf and large bent grass greens. Designed by William Ebeler, the Acorns golf course opened in 1997.
CITY: Waterloo
Turkey Bluffs State Fish and Wildlife Area
Hiking, picnicking, horseback riding and wildlife viewing. Hunting for upland game, fur-bearers and deer is encouraged on its 2,265 scenic acres that overlook the Mississippi River.
CITY: Chester
Roodhouse Rez
80-acre park, which includes a lake, community pavilion, playground equipment, camping area, and a small concert and/or performance area. Fishing is allowed at the lake.
CITY: Roodhouse
Stonewolf Golf Course
The 18-hole, par 72 Stonewolf is one of only four Jack Nicklaus Signature courses in Illinois and Missouri.
CITY: Fairview Heights
Carl Spindler Marina
Part of the Riverfront Greenway, Spindler Marina is a public gateway to the Illinois River, offering reasonable rates, parking and storage. Make Spindler Marina your launch today. Available for public boat launch, slip rental and dry dock storage. Pick up your ice, boating or camping supplies at the Marina office. With a picnic and shelter area, rest rooms available seasonally, and the beautiful views from the River Trail Boardwalk, make Spindler Marina your next Illinois adventure.
CITY: East Peoria
Lakeview Nature Center
Borders Spring Lake Park and is habitat for deer, turkey, fox, geese, beaver and coyotes. Trails and educational programs offered.
CITY: Macomb
Watershed Nature Center
A 3,000 ft. wheelchair-accessible pathway at lake level and wood-chipped trails wind through forested areas. An elevated walkway spans the wetlands and two observation towers, a wildlife viewing blind, an outdoor amphitheater and classroom.
CITY: Edwardsville
DragonLand Water Park
DragonLand has something for everyone, all on three-plus acres of immaculately kept park land with ample room to stretch out and soak up the rays! DragonLand is handicapped accessible and has an award winning lifeguard staff ready to make your visit a safe one. Zero depth, play / entry area and two water slides that twist and turn you "Dude" the dragon slide with mushroom waterfall geyser play features Sand beach play area with water equipment and extended deck / patio with lounge chairs "Adults only" patio with large turf for sunbathing Reasonably priced cafeteria style concessions Sand beach volleyball courts with changing, shower and locker facilities Heated pool with lighting for night activities Fully handicapped accessible
CITY: Pekin
Paone's Blackhawk Lanes
This bowling alley features 20 lanes, a pro shop and a lounge.
CITY: Sterling
Yorktown Golf Course
Designed by golf legends Pete Dye and Bob Goalby, Yorktown offers an 18-hole lit par 3 golf course.
CITY: Belleville
Grand Marais Golf Course
Grand Marais includes an on-site restaurant and pro shop.
CITY: Centreville
Lake Storey Park
Enjoy this 411-acre park and 132-acre lake. Biking/running trails, beach/swimming boats, canoeing, fishing, lakes and rivers. Sight of the Heritage Days Festival, the Cardboard Boat Regatta, & the Great Balloon Race.
CITY: Galesburg
Horn Field Campus
Rustic setting available for retreats, picnics, camps, nature studies or a team course.
CITY: Macomb
Cross Creek Golf Course
This nine-hole golf course features a pro shop, bar, snack bar and putting green.
CITY: Morrison
Yogi Bear's Jellystone Park at Pine Lakes
A beautiful 105-acre campground, with a 45-acre stocked lake. Enjoy free fishing, beach swimming, hiking, boat rentals, hayrides and more. Cottages and cabins are also available.
CITY: Pittsfield
Rustic Acres Campgrounds
155 sites available April 1 - October 31, recreation building, swimming pool, lake fishing, boat rentals, tent camping, handicap access.
CITY: New Douglas
Nauvoo State Park
Offers a timbered nature trail, a small prairie plot, and a quiet fishing lake on its 148 acres.
CITY: Nauvoo
Geocaching Programs
Geocaching is an outdoor treasure-hunting game in which the participants use a Global Positioning System (GPS) receiver or other navigational techniques to hide and seek containers (called "geocaches" or "caches"). Several are located at the Rivers Project and interested individuals can attend this free 1 hour program on Saturdays, June through August,to learn more and get involved in geocaching.
CITY: Alton
W.H. Sommer Park
Use-by-reservation facility: 1850's pioneer homestead living history site, teams course programs, special events, picnic shelter rentals including fishing, canoeing, hayrides, and hiking trails.
CITY: Edwards
Quail Meadows Golf Course
Exceptional conditioning makes this championship par 72 course a must for golfers of all abilities in the Peoria area. The front nine is open with water coming into play on three of the holes. After making the turn, more trees come into play as well as the ravine that affects four of the nine holes. Several acres of this course have been converted to naturalized areas that a variety of birds now call home. Both challenging and aesthetic, put golfing Quail Meadows on your list of things to do this year. Located off of Centennial Drive next to the Illinois Central College Campus.
CITY: Washington
Macomb Park District
12 parks that offer diverse activities. Fishing, picnics, baseball diamonds, volleyball courts, hiking trails and playgrounds.
CITY: Macomb
Rice Lake State Fish and Wildlife Area
Rice Lake is a waterfowler's dream. Its high quality habitat attracts thousands of migrating birds annually. In addition, areas are also available for fishing, boating, camping, and wildlife observation.
CITY: Canton
Iris and Jack Witkowsky State Wildlife Area
A part of the Apple River Canyon State Park Complex, the Iris and Jack Witkowsky State Wildlife Area is 1,100 acres for public hunting and nature viewing. Beginning of a transcontinental bluebird trail segment. Sign in/out at lots #1 or #4.
CITY: Hanover
Prophetstown Park District Pool & Recreational Center
Indoor/outdoor pool with aerobic classes and open swims. Rec Center has volleyball and basketball courts.
CITY: Prophetstown
Johnson Sauk Trail State Park
1,365 acres of recreation opportunities. The park's centerpiece is a 58-acre lake that offers both fishing and boating, as well as nearly two and a half miles of shoreline to explore.
CITY: Kewanee


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The water dispenser in my refrigerator would not shut off completely John S. • Pittsburgh, PA • April 04, 2014 Appliance: General Electric Refrigerator PSS26NHPABB My Repair & Advice Replace the solenoid water inlet valve Was this review helpful to you?
Freezing only on bottom, even on fresh food side Dwayne M. • Knoxville, GA • March 21, 2014 Appliance: General Electric Refrigerator GSS22IFPCWW My Repair & Advice My sensors were the old style that are known to be bad. So i replaced all of them, but it was still freezing the bottom on both sides. So i dug further and found that the condenser fan wasn't working so i replaced it and it's been working perfectly ever since. Was this review helpful to you?
Evaporator motor Sandra S. • Dallas, GA • April 04, 2014 My Repair & Advice We typed in how to repair a evaporator motor on you tube.step by step instruction showed exactly what to do.it was very simple. Was this review helpful to you?
Noise from evaporator fan Alexandr N. • Seattle, WA • June 10, 2014 My Repair & Advice Installing missing rubber grommet. Was this review helpful to you?
Water tank assembly was cracked due to water freezing on ge monogram refrigerator ziss480dmb Reene M. • Canyon, TX • December 16, 2014 Appliance: General Electric Refrigerator ZISS480DMB My Repair & Advice Had to replace the water tank assembly (AP3189633) and all three temp sensors (AP3185407) in the unit; one on top, one in the middle and the one in the quick chill (bottom) area. Although some may have been working properly, I decided to replace all three to be sure, cheaper than calling a repair man. You may all require two union connectors (5/16"), part number AP3414915 if this is the first time repair the tank. Don't forget a six pack of beer, makes the job go easier. Was this review helpful to you?